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All Journal Ecobisma (Jurnal Ekonomi, Bisnis dan Manajemen) Jurnal Masyarakat Indonesia Asmara
Qadaar, Amiruddin
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Humanities Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences Other

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Pelatihan Perhitungan Pajak Penghasilan Pasal 21 Dengan Metode TER di SMK LP3 Istana Jakarta Widyowati, Lestari Adhi; Ningsih, Sri Setia; Sihombing, Novfitri Landong Namora; Aam Aminah; Jalih, Jara Hardiyanti; Qadaar, Amiruddin
Jurnal Masyarakat Indonesia (Jumas) Vol. 4 No. 01 (2025): Jurnal Masyarakat Indonesia (Jumas)
Publisher : Cattleya Darmaya Fortuna

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54209/jumas.v4i01.146

Abstract

The Law on Harmonization of Tax Regulations (UU HPP) mandates ongoing tax reform in the areas of organization, human resources, information and technology, databases, business processes and legal regulations. The government has issued a Government Regulation (PP) regarding Article 21 Income Tax (PPh), PP 58/2023, which is one of the tax reforms. Calculation of income tax article 21 is adjusted to PP no. 58 of 2023 and PMK no. 168 of 2023, is a change related to the latest tax regulations. The aim of the TER scheme is to help companies carry out calculations so that they can reduce the possibility of miscalculations when fulfilling their tax obligations. The aim of this community service activity is to overcome partners' problems, namely providing knowledge and training regarding income tax Article 21 and its calculations to teachers and vocational school students, especially accounting majors, so that they can equip students with knowledge of taxation with the latest regulations.
PENINGKATAN KAPASITAS UMKM MELALUI PELATIHAN DIGITAL MARKETING BERBASIS MEDIA SOSIAL DESA SUKAMULYA KABUPATEN CIANJUR Sariputri, Sariputri; Wahyuni, Wahyuni; Qadaar, Amiruddin; Sinta Sariputri, Sinta Sariputri; Sri Wahyuni, Sri Wahyuni
Aspirasi Masyarakat Vol 2 No 2 (2025): Juli
Publisher : ICON Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.71154/yc3tch47

Abstract

This community service program aims to improve digital literacy and marketing skills of MSME actors in Sukamulya Village, Cianjur Regency, through social media-based digital marketing training. This activity was carried out from January to February 2025, with interactive training methods, direct practice, and intensive mentoring. The results of the activity showed a significant increase in participants' understanding and skills in creating promotional content, managing social media accounts, and utilizing marketplace platforms. The formation of a digital MSME community and increased online transactions are indicators of the success of this program. The village government expressed support for the continuation of the program and is committed to providing village fund allocations. The conclusion of this activity shows that digital marketing training contributes to local economic transformation, increasing the competitiveness of small businesses, and establishing a digital business ecosystem at the village level. This activity can be replicated in other villages with a local needs-based approach, multi-sector collaboration, and adequate infrastructure support.
PENGANGGARAN BERBASIS KINERJA DAN AKUNTABILITAS KINERJA PADA LEMBAGA PEMERINTAH Lukito, Daniel; Qadaar, Amiruddin; Mardikawati, Budi; Susanti, Melly
ECOBISMA (JURNAL EKONOMI, BISNIS DAN MANAJEMEN) Vol 11, No 1 (2024): ECOBISMA
Publisher : Published by the Faculty of Economics and Business, University of Labuhanbatu, North Sumat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36987/ecobi.v11i1.5253

Abstract

The aim of this research is to investigate the relationship between performance-based budgeting and performance accountability of government institutions. Government performance accountability is measured by indicators of program smoothness, budget implementation, performance indicators, financial analysis, evaluation reporting, and program duration. Performance-based budgeting uses measures of accountability and transparency, budget fairness, efficiency, and effectiveness as independent variables. Decisions are made by individuals who have power in the best interests. This research involved 39 department employees, secretaries, section heads, sub-division heads, and work subunits from the Regional Work Unit (SKPD) of the Environment and Forestry Service of Bengkulu Province who helped prepare the government budget. Data was collected through a questionnaire method, and respondents were given one. To analyze the data, the Spearman Rank test and hypothesis testing were used. The results of this research show that the three independent variables-implementation of performance-based budgeting with metrics of budget accountability and transparency, budget discipline, budget fairness, budget efficiency, and budget effectiveness-influence the performance accountability of government institutions
Co-Authors Aam Aminah Jalih, Jara Hardiyanti Lestari Adhi Widyowati Lukito, Daniel Mardikawati, Budi Sariputri, Sariputri Sihombing, Novfitri Landong Namora Sinta Sariputri, Sinta Sariputri Sri Setia Ningsih, Sri Setia SRI WAHYUNI, SRI WAHYUNI Susanti, Melly wahyuni wahyuni