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All Journal AJAD : Jurnal Pengabdian kepada Masyarakat Pakem : Jurnal Pengabdian Kepada Masyarakat International Journal of Economics, Business and Innovation Research
Basuki, Ferry H
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Agriculture, Biological Sciences & Forestry Arts Humanities Chemistry Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Public Health Social Sciences Other

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Pelatihan Penghitungan PPh Final Tarif 0.5% Sesuai Peraturan Pemerintah No.55 Tahun 2022 pada Pelaku Usaha UMKM di Kepulauan Banda Neira, Kabupaten Maluku Tengah Husein, Hartina; Basuki, Ferry H; Pattinaja, Elna Marsye; Temalagi, Selva; Kriswantini, Dwi; Lewaru, Trisna Sary
AJAD : Jurnal Pengabdian kepada Masyarakat Vol. 4 No. 1 (2024): APRIL 2024
Publisher : Divisi Riset, Lembaga Mitra Solusi Teknologi Informasi (L-MSTI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59431/ajad.v4i1.302

Abstract

The untapped potential for taxation in Indonesia is still quite high, one of which is "underground economy" activities which have not been identified because the original transactions are using cash. Apart from that, taxpayers' knowledge is still subsided, which results in a combination of high levels of tax avoidance and evasion. Provides knowledge related to tax reporting, as well as financial reporting understandability to some of entrepreneurs is an urgent activity to deal with, is the responsible of academics to lowering this gap. Based on a pre-survey of 23 entrepreneurs, it was found that none of them had a NPWP (Taxpayer Identification Number) and had never had association with tax agencies. This PKM is held in intermediary with the learning of tax ability for entrepreneurs who have certain Gross Income with a maximum limit of 4.8 billion per year. By providing facilities from the government through a classification of 0.5% rate of the DPP. It is an opportunity for entrepreneurs to submit taxes. The results of the PKM result that most of the material has been enlightened, but the issue of this PKM can be seen from the compliance of entrepreneurs with tax obligations, which is expected in a more acceptable way in the future.
The Influence Of Budget Participation On The Performance Of Regional Apparatus Organizations (OPD) (Empirical Study Of Maluku Province Government) Latupono, Hapsia; Usmany, Paulus; Basuki, Ferry H; Sangadji, Maryam
International Journal of Economics, Business and Innovation Research Vol. 4 No. 02 (2025): International Journal of Economics, Business and Innovation Research( IJEBIR)
Publisher : Cita konsultindo

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Abstract

Untuk menganalisis secara empiris pengaruh partisipasi anggaran, untuk menganalisis secara empiris pengaruh partisipasi anggaran terhadap kinerja Organisasi Perangkat Daerah (OPD) di Pemerintah Provinsi Maluku terhadap kinerja Organisasi Perangkat Daerah (OPD) di Pemerintah Provinsi Maluku . Metode sensus sampling digunakan untuk memperoleh 72 pegawai sebagai responden dan analisis data dilakukan dengan menggunakan (SPSS). Hasil penelitian ini mendukung penelitian sebelumnya yang dilakukan oleh Cholifah dan Jaeni (2023) dalam penelitiannya menyatakan bahwa partisipasi anggaran berpengaruh positif dan signifikan terhadap kinerja organisasi. Penelitian lain menunjukkan hal yang sama yaitu Pribadi dan Biduri (2023) dimana hasil penelitian menunjukkan partisipasi penyusunan anggaran berpengaruh terhadap kinerja organisasi perangkat daerah (OPD).
The Influence of Human Resource Competency On The Quality Of Financial Reports (Study On The Government Of Maluku Province Risnawaty, Risnawaty; Usmany, Paulus; Basuki, Ferry H; Sangadji , Maryam
International Journal of Economics, Business and Innovation Research Vol. 4 No. 02 (2025): International Journal of Economics, Business and Innovation Research( IJEBIR)
Publisher : Cita konsultindo

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Abstract

Untuk menguji secara empiris. pengaruh kompetensi sumber daya manusia terhadap kualitas laporan keuangan Pemerintah Daerah Provinsi Maluku. Hasil penelitian ini berimplikasi pada pengembangan ilmu akuntansi khususnya pada organisasi sektor publik, yang berhubungan dengan peningkatan kualitas laporan keuangan pemerintah daerah. Dengan demikian hasil penelitian ini juga berimplikasi untuk mendorong arah riset akuntansi sektor publik (pemerintahan) dalam menganalisis lebih lanjut mengenai variabel lainnya yang mempengaruhi kualitas laporan keuangan pemerintah daerah. Tujuan dilakukannya penelitian ini adalah untuk mengetahui secara empiris pengaruh pengaruh variabel independen kompetensi sumber daya manusia (X) terhadap variabel dependen kualitas laporan keuangan (Y), variabel independen terhadap dependen pada OPD di Pemerintah Provinsi Maluku. Hasil pengujian terhadap tanggapan 72 responden
PEMBERDAYAAN MASYARAKAT MELALUI EDUKASI LITERASI KEUANGAN KELUARGA DI DESA WAKAL KABUPATEN MALUKU TENGAH Lewaru, Trisna Sary; Basuki, Ferry H; Soepriadi, Dewi N; Leiwakabessy, Theofilia F F; Laitupa, Muhammad F; Sitanala, Theresia F; Temalagi, Selva; Kriswantini, Dwi; Engko, Cecilia; Lenggono, Tirza O; Pattinaja, Elna M
PAKEM : Jurnal Pengabdian Kepada Masyarakat Vol 2 No 2 (2022): Pakem : Jurnal Pengabdian Kepada Masyarakat
Publisher : Universitas Pattimura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30598/pakem.2.2.103-107

Abstract

The implementation of this community service aims to provide education on family financial literacy. This activity was carried out in Wakal Village, Leihitu District, Central Maluku, on Saturday, June 4, 2022, at 10.00 WIT. The implementation is in collaboration with students of pattimura university real work lectures placed in the village. This community empowerment event was attended by housewives and the public of Wakal Village, totaling 20 people. This activity received a good response from participants because this family financial literacy education has only been carried out in the village and it is hoped that activities like this can continue
Co-Authors Engko, Cecilia Husein, Hartina Kriswantini, Dwi Laitupa, Muhammad F Latupono, Hapsia Leiwakabessy, Theofilia F F Lenggono, Tirza O Lewaru, Trisna Sary Maryam Sangadji Pattinaja, Elna M Pattinaja, Elna Marsye Risnawaty Risnawaty Sitanala, Theresia F Soepriadi, Dewi N Temalagi, Selva Usmany, Paulus