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All Journal Jurnal Manajemen, Ekonomi, Hukum, Kewirausahaan, Kesehatan, Pendidikan dan Informatika (MANEKIN) AMMA : Jurnal Pengabdian Masyarakat
Abadan Syakura, Muhammad
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Humanities Chemistry Computer Science & IT Economics, Econometrics & Finance Energy Law, Crime, Criminology & Criminal Justice Materials Science & Nanotechnology Nursing

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Bimbingan Teknis Pelaporan Keuangan Yayasan Isak 35 Pada Yayasan Pendidikan Kutai Timur Harits Zidni Khatib Ramadhani, Muhammad; Rinaldi, Muhammad; Fitria, Yunita; Abadan Syakura, Muhammad
AMMA : Jurnal Pengabdian Masyarakat Vol. 3 No. 4 : Mei (2024): AMMA : Jurnal Pengabdian Masyarakat
Publisher : CV. Multi Kreasi Media

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The implementation of community service activities aims to enhance understanding and skills in financial reporting for the iSAK 35 Foundation by the East Kutai Education Foundation. The technical guidance method is employed as the primary approach in this intervention, through a series of tailored training sessions, workshops, and consultation sessions to meet the Foundation's needs. An analysis of the effectiveness of this intervention is conducted by evaluating the participants' knowledge and skills enhancement, as well as changes in the Foundation's financial reporting practices. The results demonstrate a significant improvement in the comprehension of concepts and implementation of ISAK 35 financial reporting, alongside the adoption of best practices in Foundation financial management. The implications of this research encompass strengthening the Foundation's capacity in more effective and transparent financial management, as well as the potential to enhance the quality of financial reports to support accountability and transparency in managing the Foundation's funds and resources.
Pengaruh Tax Morale Dan Tax Awareness Terhadap Kepatuhan Wajib Pajak Orang Pribadi Non-Karyawan Yang Terdaftar Di Kota Balikpapan Noor Maulida, Sheilla; Abadan Syakura, Muhammad
Jurnal Manajemen, Ekonomi, Hukum, Kewirausahaan, Kesehatan, Pendidikan dan Informatika Vol 2 No 4 : Juni (2024): Jurnal Manajemen, Ekonomi, Hukum, Kewirausahaan, Kesehatan, Pendidikan dan
Publisher : Shofanah Media Berkah

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This study aims to determine the influence of tax morale and tax awareness on the compliance of non-employee individual taxpayers registered in the West and East Balikpapan Primary Tax Office (KPP Pratama Balikpapan Barat and Timur). This research is quantitative in nature and employs primary data. The sample size used in this study consists of 100 respondents of non-employee individual taxpayers registered in the West and East Balikpapan Primary Tax Office (KPP Pratama Balikpapan Barat and Timur). The data analysis tool used in this research is Partial Least Square (PLS) ver 4.0. The results of this study indicate that tax morale has a positive and significant influence on the compliance of non-employee individual taxpayers, and tax awareness influences the compliance of non-employee individual taxpayers.
Sosialisasi Dan Pendampingan Terkait Opsen PKB Dan BBNKB Di Kabupaten Paser Abadan Syakura, Muhammad; Juri, Mat
AMMA : Jurnal Pengabdian Masyarakat Vol. 4 No. 10 : November (2025): AMMA : Jurnal Pengabdian Masyarakat
Publisher : CV. Multi Kreasi Media

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The implementation of the surcharge (opsen) on Motor Vehicle Tax (PKB) and Motor Vehicle Title Transfer Fee (BBNKB), as regulated by Law Number 1 of 2022 on Fiscal Relations between Central and Regional Governments, has created an urgent need to improve public tax literacy, particularly at the village level. Changes in the structure of motor vehicle taxation may lead to confusion, misunderstanding, and public resistance if not accompanied by adequate socialization. This community service program aims to enhance public understanding of the concept, legal basis, and mechanism of PKB and BBNKB surcharges, while fostering positive attitudes toward regional tax compliance. The activity was conducted in Tanah Grogot and Muara Samu Sub-districts, Paser Regency, using an educative and participatory approach through material presentations, interactive discussions, tax calculation simulations, and consultative assistance addressing real issues faced by the community. The implementation method involved collaboration among lecturers, students, and the Regional Revenue Agency (Bapenda) of Paser Regency as the main partner. The results indicate an improvement in participants’ understanding of PKB, BBNKB, and surcharge structures, increased ability to critically interpret tax billing components, and a more positive attitude toward motor vehicle tax obligations. Moreover, the program facilitated constructive dialogue between the community and local government in resolving administrative tax issues. Overall, this community service contributes to strengthening tax literacy and supporting the sustainable optimization of regional tax revenues.
Co-Authors Fitria, Yunita Harits Zidni Khatib Ramadhani, Muhammad Juri, Mat Muhammad Rinaldi Noor Maulida, Sheilla