Article Per Year (5 Year)
p-Index From 2020 - 2025
0.817
P-Index
This Author published in this journals
All Journal jurnal syntax admiration Indonesian Journal of Social Science Research COMSERVA: Jurnal Penelitian dan Pengabdian Masyarakat
Heidy Pesik
Politeknik Negeri Manado, Indonesia
Aerospace Engineering Humanities Automotive Engineering Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Computer Science & IT Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Social Sciences

Published : 4 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 4 Documents
Search

 1 
Accounting and Tax Model for UMKM as Individual Taxpayers based on SAK EMKM and PP No 55 of 2022 Concerning Adjustments to Arrangements in the Field of Income Tax Heidy Pesik; Anita Ludia Vivian Wauran; Jeffry Otniel Rengku; Johannes Kristoffel Santie; Anneke Marie Kaunang; Treesje Amelia Clara Langi; Nixon Sondakh
Indonesian Journal of Social Science Research Vol 4 No 2 (2023): Indonesian Journal of Social Science Research (IJSSR)
Publisher : Future Science

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.11594/ijssr.04.02.14

Abstract

The existence of tax regulations in the field of income tax results in changes to the tax obligations of individual MSME business actors in the tax obligation mechanism, especially in determining the tax base for determining the tax payable, as regulated in Government Regulation No. 50 of 2022 concerning adjustments to regulations in the field of taxation which regulate income. taxable up to a turnover of IDR 500,000,000 for individual taxpayers as well as MSME entities.Where this regulation will be implemented starting January 1 2022, so the need for an accounting and tax model is really needed by MSME business actors in carrying out their tax obligations in accordance with the current regulations. Where as a basis for reporting tax obligations, an accounting report is needed as the basis for calculating tax obligations.This research aims to produce an Accounting Report design model based on Accounting Standards for Small and Medium Enterprise Entities (MSMEs) as taxpayers as well as a Tax report model that is in line with Government Regulation Number 55 of 2022 concerning adjustments to Regulations in the Income Tax Sector which are derived from the regulations of Law No. 7 in 2021 regarding the harmonization of tax regulations, in order to assist MSMEs in carrying out their tax obligations. The final result of this research is to produce an accounting and tax model that is in accordance with the EMKM regulations and PP No. 55 of 2022.
Penggunaan Google Drive untuk Laporan Bumdes Tunan Desa Talawaan Kec. Talawaan Kab. Minahasa Utara Heidy Pesik; Fresi Beatrix Lendo; Sintya Junaedy
Jurnal Syntax Admiration Vol. 5 No. 1 (2024): Jurnal Syntax Admiration
Publisher : Syntax Corporation Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46799/jsa.v5i1.965

Abstract

This study discusses the use of Google Drive in the context of preparing Bumdes reports in Talawaan Village, Talawaan District, North Minahasa Regency. The main objective of this study was to evaluate the impact of Google Drive implementation on efficiency, collaboration, and transparency in Bumdes' report management process. Through data analysis and case studies, the research reveals that using Google Drive provides ease of access, facilitates real-time team collaboration, and improves document security and version management. In addition, administrative efficiency is also seen to increase, with reduced reliance on physicala dministration. The use of Google Drive also provides a higher level of transparency in the presentation of Bumdes reports to related parties and the public. The results of this study provide a positive outlook on the implementation of Google Drive as a comprehensive and effective management tool in the context of Bumdes, with potential implications for improved performance and adaptation to changes at the village level.
Penguatan Kelembagaan Bumdes Sejahtera Desa Darunu Kecamatan Wori, Kabupaten Minahasa Utara Melalui Penyusunan Awal Laporan Keuangan Heidy Pesik; Johanes Herebert Tene; Valensiana; Julita Waney; David Kalao
Jurnal Syntax Admiration Vol. 5 No. 11 (2024): Jurnal Syntax Admiration
Publisher : Syntax Corporation Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46799/jsa.v5i11.1621

Abstract

Village-Owned Enterprises or BUMDes Sejahtera Darunu Village, located in Wori District, North Minahasa Regency, still faces various obstacles in optimal financial management. The main problems include limited knowledge related to the management of cash inflows and outflows as well as limited understanding of human resources (HR) of village officials in preparing financial reports. In addition, this BUMDes does not yet have a basic financial report as a guideline for financial operations. Thus, this research aims to strengthen the BUMDes Sejahtera institution through the preparation of standardized initial financial statements. The research used descriptive qualitative methods by collecting data through interviews and direct observation. The participatory and applied nature of the research also helped researchers play an active role in providing training and mentoring for BUMDes administrators. The data obtained was then analyzed in three stages, namely data reduction, data presentation, and conclusion drawing. The results showed that this institutional strengthening initiative had a positive impact on the initial understanding of BUMDes management in preparing financial statements. The program successfully produced several important financial reports, such as the 2023 Balance Sheet, 2023 Profit and Loss Statement, and 2024 Current Profit and Loss Statement. Hopefully, this institutional strengthening will be implemented sustainably to advance BUMDes Sejahtera and provide optimal benefits for the progress of Darunu Village.
Internal Control-Based QR Code Inventory System of Maintenance and Repair Application at Manado State Polytechnic Susy Marentek; Edwin Lumunon; Esrie Limpeleh; Heidy Pesik
COMSERVA : Jurnal Penelitian dan Pengabdian Masyarakat Vol. 4 No. 10 (2025): COMSERVA: Jurnal Penelitian dan Pengabdian Masyarakat
Publisher : Publikasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59141/comserva.v4i10.2913

Abstract

The implementation of maintenance and repair activities at the Manado State Polytechnic is currently still manual so the evaluation of these activities cannot be monitored properly. Apart from that, reporting of damage to goods and repairs from units and departments is still manual with a letter signed directly and taken to Deputy Director 2 for approval. This will slow down the work process because UPT MR will carry out another evaluation which will then be reported to Deputy Director 2 for improvements. Therefore, we need an application that can make the steps for proposing repairs and maintenance digitally based on a website so that it can be done via a laptop, computer, or Android device. Apart from that, the existing inventory items are not properly recorded. Where no application can display the quantity and condition of goods, whether the goods are in good condition, damaged, or can still be repaired. This inventory process will be created in an integrated application through this system so that agency and unit leaders can monitor the condition and quantity of existing goods directly anywhere. Therefore, this application speeds up the process of collecting data on goods and can also repair all existing goods based on the correct rules and steps. Likewise, leaders can print reports on the condition and quantity of goods at any time for any purpose without needing to search for these data. Apart from this application being able to store data digitally, this application will also speed up and simplify the process of collecting data on goods by simply scanning the QR Code to see data on certain goods. This application will also speed up and make it easier for units and departments to propose repairs and maintenance of goods at the Manado State Polytechnic.
Co-Authors Anita Ludia Vivian Wauran Anneke M. Kaunang David Kalao Edwin Lumunon Esrie Limpeleh Fresi Beatrix Lendo Jeffry Otniel Rengku Johanes Herebert Tene Johannes Kristoffel Santie Julita Waney Nixon Sondakh Sintya Paula Junaedy Susy Marentek Treesje A.C Langi Valensiana