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All Journal Budimas : Jurnal Pengabdian Masyarakat JEBIMAN: Jurnal Ekonomi, Bisnis, Manajemen dan Akuntansi HUMANITIS : Jurnal Humaniora, Sosial dan Bisnis
Ocha Pratika
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Religion Humanities Economics, Econometrics & Finance Education Public Health Social Sciences Other

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PPN & PPNBM: SUBJEK, OBJEK SERTA MEKANISME DI INDONESIA Elvina Zailanty Harahap; Muhammad Hafizhan Fakhri; Ocha Pratika; Dini Vientiany
JEBIMAN : Jurnal Ekonomi, Bisnis, Managemen dan Akuntansi Vol. 2 No. 4 (2024): JULI
Publisher : CV. ADIBA AISHA AMIRA

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Abstract

The aim of the research is to increase information regarding VAT and PPnBM. This research uses descriptive research with a qualitative approach. VAT is a tax on consumption of goods and services in the customs area which is imposed in stages in each production and distribution channel. PPnBM is a tax levied on the delivery of BKP which is a luxury item. The VAT rate is regulated as follows: 10% .0%, specifically VAT on exports of Taxable Goods. The PPnBm rate is set at a minimum of 10% and a maximum of 200%. The basis for PPnBM is based on Law Article 8 No. 42 of 2009 concerning the 3rd Amendment to Law no. 8 of 1983.
HAMBATAN TEKNOLOGI YANG DIHADAPI PELAKU UMKM DALAM PEMANFAATAN PLATFROM GRABFOOD : KEDAI MBAK WIWIK Elvina Zailanty Harahap; Ocha Pratika; Zainarti
HUMANITIS: Jurnal Homaniora, Sosial dan Bisnis Vol. 3 No. 6 (2025): Juni
Publisher : ADISAM PUBLISHER

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Abstract

The use of digital platforms such as GrabFood provides a great opportunity for MSMEs to expand their market and increase sales. However, many MSMEs still face obstacles, especially in terms of technology and digital systems. This study uses a qualitative descriptive approach with semi-structured interviews with MSMEs, one of which is Kedai Mbak Wiwik. The main obstacles include low digital literacy, limited access to technology, high commission fees, administrative complexity, and lack of assistance. The case study shows that the most dominant difficulty experienced by Kedai Mbak Wiwik is in understanding and withdrawing funds from the application to a personal account, due to a lack of understanding of the digital financial system. To overcome these obstacles, the proposed strategic solutions include digital literacy training, provision of shared technology facilities, simplified procedures, subsidy commissions, and assistance for community-based programs. This solution is expected to empower MSMEs to be better prepared to face digital transformation.
ANALISIS LITERASII KEUANGAN SYARIAH PADA GENERASI Z SMAS AL-IHSAN DESA PERTUMBUKAN Ocha Pratika
BUDIMAS : JURNAL PENGABDIAN MASYARAKAT Vol. 7 No. 3 (2025): BUDIMAS : Jurnal Pengabdian Masyarakat
Publisher : LPPM ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/budimas.v7i3.18537

Abstract

The low level of Islamic financial literacy in Indonesia is a serious problem. This situation reflects the need for more intensive educational efforts, especially for the younger generation. In response to this challenge, concrete steps are needed to increase their understanding and awareness of the Islamic financial system. This Community Service Program (KKN) team aims to increase students' understanding and awareness of the importance of Islamic financial literacy among Generation Z through an educational and participatory approach. The program is implemented by students from the State Islamic University of North Sumatra at Al-Ihsan Senior High School in Pertumbungan Village using the method Participatory Action Research (PAR), which emphasized active involvement between students, the school, and participants. The material presented covered the legal basis of Islamic banking, the history and development of Islamic banking in Indonesia, the differences between Islamic and conventional banks, and modern financial issues such as the dangers of online loans, online gambling, and the importance of saving from an early age. The results of the activity demonstrated high enthusiasm from students who actively participated in discussions and quizzes, with most participants able to understand the basic concepts of Islamic finance and differentiate it from conventional systems. Evaluations showed that this activity was effective in raising students' awareness of Islamic values ​​in financial management and fostering a critical attitude towards financial practices that conflict with Islamic principles. In addition to providing knowledge, this activity also strengthened the relationship between the campus and the community. It is recommended that it be continued with a broader scope, involving the general public and MSMEs for a more equitable and sustainable impact. Keywords: Islamic Financial Literacy, Islamic Financial Institutions, Generation Z, Digital Technology
Co-Authors Dini Vientiany Elvina Zailanty Harahap Muhammad Hafizhan Fakhri Zainarti