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All Journal Sewagati: Jurnal Pengabdian Masyarakat Indonesia JAKBS Jurnal Ilmiah Ekonomi dan Manajemen
Risa Lidia
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Economics, Econometrics & Finance Social Sciences Other

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Upaya Dalam Merencanakan Penerapan Pajak PPh 21 Sebagai Langkah Pengefesiensian Pajak Penghasilan Endang Suriyani Munthe; Risa Lidia; Afni Haryanti Harahap; Dini Vientiany
Jurnal Akuntansi Keuangan dan Bisnis Vol. 2 No. 1 (2024): April - Juni
Publisher : CV. ITTC INDONESIA

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Abstract

Tax subjects are individuals or entities who have an obligation to pay tax on the income they receive. By developing existing data, we can gain a deeper understanding of the various categories of tax subjects as well as the types of income that are tax objects within the framework of PPh Article 21. The mechanism for withholding Income Tax Article 21 (PPh Article 21) is an important procedure in the Indonesian tax system . HPP Law No.7 of 2021 regulates the latest PTKP which applies to certain tax years. Here are the details. The method used in this research is the literature review method. The study is carried out by looking for relevant sources through reading, classifying all descriptions, data, or information contained in the books of the figure or other authors, then confirming each other. The latest PTKP according to the law is for taxpayers without ptkp dependents: IDR 54,000,000 each year, married taxpayers with 1 ptkp dependent: IDR 63,000,000 each year. Income Tax Article 21 is a tax that is withheld by income providers (usually employers) from the income of employees or other income recipients. This process involves several stages, including calculating net income, using the PPh Article 21 rate table, withholding tax, and providing proof of withholding to employees.
Pemanfaatan Aplikasi Google Maps sebagai Bentuk Digitalisasi Pemasaran pada UMKM Warung Seblak Prasmanan Nadira di Desa Kutarayat Waizul Qarni; Ivemanta Br Lingga; Liza Syafira Br Sembiring; Afni Haryanti Harahap; Risa Lidia
SEWAGATI: Jurnal Pengabdian Masyarakat Indonesia Vol. 4 No. 4 (2025): Desember: Jurnal Pengabdian Masyarakat Indonesia
Publisher : BADAN PENERBIT STIEPARI PRESS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56910/sewagati.v4i4.3388

Abstract

Micro, Small, and Medium Enterprises (MSMEs) play a crucial role in economic equality and job creation, especially in rural areas. However, limitations in digital technology mastery, particularly in marketing, remain a major obstacle for MSME actors in Pepelegi Village, Sidoarjo. This community service activity aims to enhance MSMEs’ digital capabilities through training and mentoring on using Google Maps as a promotional tool. The approach applied in this study is Participatory Action Research (PAR), which includes observation, interviews, training, and evaluation. The focus of this activity is on Warkop Pojok SR MSMEs in Pepelegi Village, with active participation from local business actors. The results of this activity show an improvement in participants’ knowledge and skills in creating and managing business profiles on Google Maps. This improvement positively impacts business visibility and potential revenue growth. Digitalization through Google Maps not only makes it easier for consumers to locate businesses but also provides information on operating hours, customer reviews, and business contacts. Therefore, this activity is expected to serve as an example of technology-based MSME empowerment that can be implemented in other regions. The sustainability of this program can be strengthened through cross-sector collaboration to support faster transformation
ANALISIS PERKEMBANGAN DAN TANTANGAN PERBANKAN SYARIAH DI KUWAIT Asnawi Asnawi; Hikmah Indri Yani Harahap; Risa Lidia; Khaidar Rahmaini Jamila
JURNAL ILMIAH EKONOMI DAN MANAJEMEN Vol. 4 No. 1 (2026): Januari
Publisher : CV. KAMPUS AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jiem.v4i1.8260

Abstract

Islamic banking is a vital component of the global Islamic financial system, particularly in the Gulf Cooperation Council (GCC) region. Kuwait is known as a pioneer in the development of Islamic banking through the establishment of Kuwait Finance House (KFH) in 1977. This study aims to analyze the development of Islamic banking in Kuwait, encompassing its history, profiles of major Islamic banks, products and operational mechanisms, and challenges faced. The research method used was qualitative research with a library research approach. Data was collected from books, scientific journals, official reports, and other relevant documents, then analyzed using content analysis techniques. The results indicate that Islamic banking in Kuwait has experienced significant growth thanks to regulatory support from the Central Bank of Kuwait (CBK) and product innovation based on Sharia principles. However, the industry still faces challenges such as limited human resources, Sharia compliance risks, and the potential for fraud that can impact public trust.    
Co-Authors Afni Haryanti Harahap Asnawi Asnawi Dini Vientiany Endang Suriyani Munthe Hikmah Indri Yani Harahap Ivemanta Br Lingga Khaidar Rahmaini Jamila Liza Syafira Br Sembiring Waizul Qarni