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All Journal Scientific Journal of Reflection : Economic, Accounting, Management and Business KARYA: Jurnal Pengabdian Kepada Masyarakat
Rahmatulloh, Hanif Dzaky
Unknown Affiliation
Humanities Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Public Health

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PELATIHAN ANGGARAN DAN LAPORAN LABA-RUGI PADA UMKM WARUNG MAKQITA Rahmatulloh, Hanif Dzaky; Hidayatulloh, Muhammad Baharudin Yusuf; Jayanti, Nurul Hadi; Minadhifah, Putri Najwa; Melati, Seruni Kharisma; Yunianti, Sherly Aulia; Jannah, Syifa'ul; Lating, Ade Irma Suryani; Aristantia, Selvia Eka
KARYA: Jurnal Pengabdian Kepada Masyarakat Vol 4 No 2 (2024): KARYA: Jurnal Pengabdian Kepada Masyarakat
Publisher : FKIP Universitas Samawa

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Abstract

UMKM memainkan peran penting dalam perekonomian Indonesia, salah satunya dalam hal kontribusi terhadap penyerapan tenaga kerja. Namun, banyak pelaku UMKM yang masih menghadapi kendala dalam pemahaman akuntansi, terutama dalam penyusunan anggaran dan laporan laba-rugi, yang menyebabkan kurang optimalnya pengelolaan keuangan usaha mereka. Penelitian ini bertujuan untuk memberikan pelatihan penyusunan anggaran dan laporan laba-rugi kepada pelaku UMKM Warung Makqita di Surabaya. Metode yang digunakan meliputi survei, wawancara, sosialisasi, edukasi, pelatihan, dan evaluasi. Hasil menunjukkan peningkatan pemahaman dan kemampuan pemilik usaha dalam menyusun anggaran dan laporan laba-rugi, yang diharapkan dapat meningkatkan kinerja dan keberlanjutan usaha mereka. Pelatihan ini berhasil meningkatkan kesadaran dan keterampilan dalam pengelolaan keuangan, yang merupakan langkah penting dalam pengembangan UMKM di Indonesia.
Ekualisasi Pengakuan Pendapatan antara SPT Masa PPN dan Laporan Keuangan Bulanan terhadap Kepatuhan Perpajakan Rahmatulloh, Hanif Dzaky; Yudhanti, Ashari Lintang
SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Business Vol. 8 No. 4 (2025): SCIENTIFIC JOURNAL OF REFLECTION: Economic, Accounting, Management, & Business
Publisher : Sekolah Menengah Kejuruan (SMK) Pustek

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37481/sjr.v8i4.1287

Abstract

Tax compliance in Indonesia remains a critical issue under the self-assessment system, where taxpayers are responsible for calculating, reporting, and paying their taxes. One recurring problem is the potential inconsistency between monthly Value Added Tax (VAT) returns and company financial statements, which may trigger administrative risks and reduce transparency. This study aims to examine the equalization of revenue recognition between monthly VAT returns and financial statements of CV XYZ, a retail company engaged in mobile phone sales and accessories, and to evaluate its implications for tax compliance. The research employed a descriptive qualitative approach, using primary data from interviews and observations during an internship at a public accounting firm, and secondary data from company records and relevant literature. The findings reveal that the total revenue recorded in the 2024 financial statements, amounting to IDR 20,806,984,947, was consistent with the total reported in monthly VAT returns, with no discrepancies identified. This result demonstrates that CV XYZ has applied accurate accounting practices, maintained compliance with tax regulations, and implemented effective internal controls. The study highlights that equalization not only minimizes the risk of penalties but also enhances transparency, credibility, and reliability in financial and tax reporting, offering practical insights for retail businesses with high transaction volumes.
Co-Authors Aristantia, Selvia Eka Hidayatulloh, Muhammad Baharudin Yusuf Jannah, Syifa'ul Jayanti, Nurul Hadi Lating, Ade Irma Suryani Melati, Seruni Kharisma Minadhifah, Putri Najwa Yudhanti, Ashari Lintang Yunianti, Sherly Aulia