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All Journal Community Development Journal: Jurnal Pengabdian Masyarakat Jurnal Ekonomi, Manajemen, Akuntansi
Regina Beatrix Takakobi
Sekolah Tinggi Ilmu Ekonomi Petra Bitung
Humanities Economics, Econometrics & Finance Education Health Professions Public Health Social Sciences

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OPTIMIZATION OF THE PREPARATION OF FINANCIAL REPORTS FOR MSMES BASED ON FINANCIALACCOUNTING STANDARDS Anita Nisa Kambey; Ratna Taliupan; Regina Beatrix Takakobi; Friska Langelo; Gebriany Pirade Wenur
Community Development Journal : Jurnal Pengabdian Masyarakat Vol. 4 No. 4 (2023): Volume 4 Nomor 4 Tahun 2023
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/cdj.v4i4.18961

Abstract

Laporan keuangan merupakan suatu informasi yang penting baik kepada pemilik perusahaan maupun pihak-pihak yang berkepentingan. Laporan keuangan tidak hanya digunakan oleh perusahan-perusahan yang mapan tetapi juga perusahaan-perusahaan kecil seperi Usaha Kecil, Mikro dan Menengah. Namun sayangnya, penyusunan laporan keuangan UMKM mengalami banyak kendala seperti: tidak adanya sumber daya manusia yang memiliki kapabilitas untuk Menyusun laporan keuangan. Sehingga kegiatan pengabdian ini bertujuan untuk mengoptimalkan penyusunan laporan keuangan UMKM melalui metode pendampingan. Studi ini berkontribusi kepada pemilik usaha UMKM dalam kemandirian penyusunan laporan keuangan UMKM. Hasil penelitian menunjukkan bahwa laporan keuangan UMKM Gratia nata de coco, dapat disusun berdasarkan bukti transaksi yang ada dan sesuai dengan SAK EMKM.
Effect of Fine Sanctions on Taxpayers' Compliance in Paying Land and Building Tax in South Tondano District Minahasa Regency Anita Nisa Kambey; Ratna Taliupan; Friska Langelo; Edino Ayub Lomban; Regina Beatrix Takakobi
EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi Vol. 4 No. 2: Januari 2025
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/ekoma.v4i2.7609

Abstract

This research aims to determine how much fines affect taxpayer compliance in paying land and building taxes in South Tondano District, Minahasa Regency. Fines are an important instrument to encourage taxpayer compliance, where late PBB payments are subject to an administrative fine of 2% per month with a maximum fine of 48% or the equivalent of 2 years. The research method used is quantitative, with primary data as the source. The population in this research is all taxpayers in South Tondano District, Minahasa Regency, namely 771 taxpayers who are a sample of 50 taxpayers. Data analysis uses a regression test to test the effect of the fine sanction variable on taxpayer compliance in paying PBB. The research results show that results show that fines have a positive and significant effect on taxpayer compliance in paying PBB. These findings indicate that the higher the administrative fine imposed, the higher the level of taxpayer compliance because taxpayers will choose to pay taxes on time rather than being late and subject to fines. This research concludes that applying fines has effectively increased taxpayer compliance in paying PBB. Therefore, enforcement of fines needs to be carried out consistently to ensure a higher level of taxpayer compliance.
Co-Authors Anita Nisa Kambey Edino Ayub Lomban Friska Langelo Gebriany Pirade Wenur Ratna Taliupan