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All Journal Jurnal Review Pendidikan dan Pengajaran (JRPP) Community Development Journal: Jurnal Pengabdian Masyarakat JURNAL ABDIMAS PLJ AKRUAL : Jurnal Akuntansi dan Keuangan`
Abdurrosyid, Moh.
Unknown Affiliation
Humanities Computer Science & IT Economics, Econometrics & Finance Education Health Professions Languange, Linguistic, Communication & Media Public Health Social Sciences Other

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PENINGKATAN KAPASITAS PETANI DAN PETERNAK DALAM PENGELOLAAN KEUANGAN DAN ADMINISTRASI USAHA AGRIBISNIS DI DESA WARNASARI, PANGALENGAN JAWA BARAT Patiandari, Patiandari; Rianto, Rianto; Efrinal, Efrinal; Kurniawan, Elan; Abdurrosyid, Moh.
JURNAL ABDIMAS PLJ Vol. 5 No. 1 (2025): JURNAL ABDIMAS PLJ, Juli 2025
Publisher : POLITEKNIK LP3I JAKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34127/japlj.v5i1.1626

Abstract

This community service program was implemented with the aim of increasing the capacity of farmers and livestock breeders in Warnasari Village, Pangalengan District, West Java in terms of financial management and business administration. The main problem faced by the local community is the lack of understanding of simple financial records and effective and sustainable business management. This activity is important considering the village's great potential in the fields of agriculture and livestock which has not been balanced with a good business management system. The method of implementing the activity includes training, direct assistance, and simulation of daily and monthly financial records. Participants are trained to make simple financial reports, prepare business budget plans, and understand the importance of recording transactions in making business decisions. In addition, the implementation team also provides easy-to-understand training modules so that participants can continue to learn independently. The results of this activity show an increase in participants' understanding and skills in preparing financial reports and managing their businesses in a more organized manner. Several farmers and livestock breeders have even started implementing a daily recording system and preparing short-term business plans. This program is expected to become a model for local economic empowerment based on increasing administrative and financial capacity in the agriculture and livestock sectors.
ANALISIS DAMPAK PAJAK E-COMMERCE, INFRASTRUKTUR DIGITAL, DAN SKALA USAHA TERHADAP KEPATUHAN PAJAK UMKM DI JAWA BARAT Abdurrosyid, Moh.
AKRUAL : Jurnal Akuntansi dan Keuangan Vol 7 No 1 (2025): AKRUAL: Jurnal Akuntansi dan Keuangan
Publisher : Fakultas Ekonomi dan Bisnis Universitas Islam As-Syafi'iyah

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Abstract

This study seeks to analyze the influence of e-commerce tax, digital infrastructure, and business scale on the tax compliance of Micro, Small, and Medium Enterprises (MSMEs) in West Java. The research employs the quantitative method with data collected from a structured questionnaire bearing a Likert scale (1–5) from 220 MSME respondents. SEM-PLS 3 was applied in data analysis. The three independent variables, e-commerce tax, digital infrastructure, and business scale, all have positive and significant effects on tax compliance, finds the study. Among them, digital infrastructure was found to be the most important driver, followed by business size and tax policy on e-commerce. The results highlight the imperative for facilitative digital tools, transparent tax policies, and size-based support to enable improved compliance in the digital economy. The study makes viable contributions to policymakers and stakeholders in tax policy efficiency and promoting MSME inclusion in the formal sector.
PELATIHAN PENGELOLAAN KEUANGAN BAGI UMKM DI DESA CIKARAGEMAN KABUPATEN BEKASI JAWA BARAT: IMPLEMENTASI PRINSIP AKUNTANSI SEDERHANA Mujiani, Sari; Patriandari, Patriandari; Rianto, Rianto; Kurniawan, Elan; Abdurrosyid, Moh.
Community Development Journal : Jurnal Pengabdian Masyarakat Vol. 5 No. 2 (2024): Volume 5 No. 2 Tahun 2024
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/cdj.v5i2.26458

Abstract

Kegiatan pengabdian masyarakat ini bertujuan untuk meningkatkan literasi keuangan dan penerapan prinsip akuntansi sederhana bagi pelaku Usaha Mikro, Kecil, dan Menengah (UMKM) di Desa Cikarageman, Kabupaten Bekasi, Jawa Barat. Latar belakang kegiatan ini didasarkan pada rendahnya pemahaman keuangan di kalangan UMKM, yang berpotensi menghambat pertumbuhan ekonomi lokal. Metode pelatihan partisipatif dan interaktif diterapkan, melibatkan tokoh masyarakat, pemilik UMKM, dan pemerintah desa. Materi pelatihan meliputi prinsip akuntansi, pencatatan transaksi, dan penyusunan laporan keuangan sederhana. Hasil kegiatan menunjukkan peningkatan signifikan dalam pemahaman literasi keuangan dan kemampuan menerapkan prinsip akuntansi sederhana oleh peserta. UMKM di Desa Cikarageman mampu meningkatkan transparansi dan keteraturan pencatatan keuangan mereka. Dampak positif terlihat dalam perkembangan bisnis dan kontribusi lebih besar terhadap ekonomi lokal.
PERAN AKUNTANSI PERPAJAKAN DALAM OPTIMALISASI PAJAK DAN KEPATUHAN PERPAJAKAN PERUSAHAAN Patriandari, Patriandari; Rianto, Rianto; Abdurrosyid, Moh.
Jurnal Review Pendidikan dan Pengajaran Vol. 7 No. 2 (2024): Volume 7 No. 2 Tahun 2024
Publisher : LPPM Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jrpp.v7i2.28449

Abstract

Penelitian ini membahas peran yang dimainkan oleh akuntansi perpajakan dalam optimalisasi pajak dan kepatuhan perpajakan perusahaan. Dengan menggunakan metode studi literatur, penelitian ini mengeksplorasi konsep dasar akuntansi perpajakan, teknik optimalisasi pajak, faktor-faktor yang memengaruhi kepatuhan perpajakan, dan praktik terbaik dalam penerapan akuntansi perpajakan. Hasil penelitian menunjukkan bahwa akuntansi perpajakan memainkan peran yang krusial dalam membantu perusahaan untuk mengoptimalkan struktur pajak mereka, meminimalkan risiko kepatuhan, dan meningkatkan kinerja keuangan mereka secara keseluruhan. Namun, tantangan seperti kompleksitas regulasi perpajakan dan perubahan kebijakan pajak yang sering terjadi juga perlu diatasi. Oleh karena itu, penelitian ini menyediakan saran untuk perusahaan agar terus memperbarui pengetahuan mereka tentang regulasi perpajakan, mengintegrasikan teknologi informasi dalam sistem akuntansi perpajakan, dan berkolaborasi dengan konsultan perpajakan yang kompeten. Pelatihan dan pengembangan karyawan di bidang perpajakan juga disarankan untuk meningkatkan kemampuan internal perusahaan dalam mengelola pajak dengan lebih efektif.
Co-Authors Efrinal, Efrinal Kurniawan, Elan Mujiani, Sari Patiandari, Patiandari Patriandari, Patriandari Rianto Rianto