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All Journal Sewagati: Jurnal Pengabdian Masyarakat Indonesia JAKBS Jurnal Ilmiah Ekonomi dan Manajemen Jurnal Pajak dan Analisis Ekonomi Syariah
Afni Haryanti Harahap
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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.
Peningkatan Kinerja UMKM Donat Tuasan melalui Pengelolaan SDI dan Digitalisasi Penjualan Afni Haryanti Harahap; Leni Shofiyani; Servina Rahayu; Zainarti Zainarti
Jurnal Pajak dan Analisis Ekonomi Syariah Vol. 2 No. 3 (2025): Juli: Jurnal Pajak dan Analisis Ekonomi Syariah
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/jpaes.v2i3.1246

Abstract

This study aims to understand the influence of human resource management (SDI) and sales digitalization on improving the performance of MSMEs, especially in the donut business in the Tuasan area. According to the results of interviews and direct observations, Donat Tuasan MSMEs face major obstacles in the use of digital technology, such as low digital literacy and lack of understanding of digital payment systems such as QRIS and food delivery service platforms such as GoFood and GrabFood. In an effort to improve business performance, human resource empowerment is very necessary, including education on the use of digital technology and the development of business actors' competencies in managing businesses in a modern manner. The implementation of a cashless payment system and the use of digital platforms are expected to be able to expand market reach, increase transaction efficiency, and improve the competitiveness of MSMEs in the digital era. This study emphasizes that the success of MSME digital transformation is highly dependent on effective SDI management and continuous support from various related parties.
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
KAJIAN KUALITATIF TEORI-TEORI GOOD CORPORATE GOVERNANCE DALAM TATA KELOLA PERUSAHAAN Putri Wahyuni; Afni Haryanti Harahap; Risa Lidia Batubara; Ahmad Wahyudi Zein
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.v4i1.8259

Abstract

Good Corporate Governance (GCG) is a crucial aspect of Islamic banking management because Islamic banks are not only focused on financial performance but also must ensure compliance with Islamic principles. This article aims to examine theories of Good Corporate Governance and their relevance to the implementation of Islamic banking governance. The research method used is a literature review, reviewing books and journal articles related to GCG and Islamic banking. The results of the study indicate that Agency Theory, Stewardship Theory, Stakeholder Theory, Transaction Cost Theory, Political Theory, and Resource Dependency Theory complement each other in building a transparent, accountable, and equitable Islamic banking governance system. The implementation of Good Corporate Governance can increase public trust and support the sustainability of Islamic banking.
Co-Authors Ahmad Wahyudi Zein Dini Vientiany Endang Suriyani Munthe Ivemanta Br Lingga Leni Shofiyani Liza Syafira Br Sembiring Putri Wahyuni Risa Lidia Risa Lidia Batubara Servina Rahayu Waizul Qarni zainarti zainarti