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All Journal Journal of Economic, Bussines and Accounting (COSTING) Jurnal Pemberdayaan Masyarakat (JUPEMAS) Jurnal Sentra Pengabdian
Rizki Indrawan
Universitas Kuningan
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Public Health Social Sciences Other

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Analisis Perbandingan Beban PPH Pasal 21 Berdasarkan Metode Net Dan Gross Up Terhadap Efisiensi Beban Pajak Badan Perum Perhutani KPH Kuningan Iras Wahyuningrat; Dadang Suhendar; Rizki Indrawan
Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 5 (2024): Journal of Economic, Bussines and Accounting (COSTING)
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v7i5.12038

Abstract

Penelitian ini memiliki tujuan untuk menyajikan bukti empiris tentang perbandingan beban Pasal 21 PPh berdasarkan efektivitas beban pajak dengan menggunakan teknik net dan gross up badan pada Perum Perhutani KPH Kuningan. Teknik pemilihan sampel pada penelitian ini menerapkan sampel jenuh. Objek dalam penelitian ini adalah Perum Perhutani KPH Kuningan yang memiliki data gaji karyawan tetap. Dalam penelitian ini, 157 karyawan tetap menjadi sampel. pada tahun 2023. Studi ini menggunakan metode deskriptif komparatif. Metode analisis data yang diterapkan dalam investigasi ini menggunakan analisis deskriptif dan komparatif. Berdasarkan hasil penelitian menggunakan SPSS Statistics 20, hasil uji wilcoxon menunjukkan bahwa penggunaan metode gross up memberikan hasil yaitu efisiensi yang lebih tinggi dibandingkan dengan metode net. Temuan ini memberikan wawasan bagi perusahaan dalam memilih metode perhitungan pajak yang lebih efisien untuk mengurangi beban pajak badan, serta memberikan kontribusi terhadap literatur perpajakan dengan memperbandingkan dua metode yang berbeda dalam konteks efisiensi pajak.
Mengembangkan UMKM Kicimpring Cipondok Melalui Desain, Kemasan Inovatif, Optimalisasi Branding Dan Penjualan Online Hilda Nur Faidah; Imelda Dian Rahmasari; Shyfa Dwi; Silvia Zulfaizah; Sri Nur Alif; Tika Kartika6; Rizki Indrawan
Jurnal Pemberdayaan Masyarakat Vol. 3 No. 1 (2025): Juni
Publisher : Jurnal Pemberdayaan Masyarakat

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Abstract

Micro, Small and Medium Enterprises (MSMEs) play an important role in local economic growth, but many still face obstacles in branding, packaging, and digital marketing. One of them is the Kicimpring MSME owned by Mrs. Rohaeni in Cipondok Village, Kadugede District, Kuningan Regency. This community service program aims to develop the MSME through innovative packaging design, branding optimization, and utilization of digital platforms for online sales. The activity was carried out from March to April 2025 with a participatory method and direct practice, which involved training in creating logos, product catalogs, product photos, and creating social media and marketplace accounts (Instagram, Shopee, and Linktree). The results of the activity showed a significant increase in product visualization and appeal, promotion effectiveness, and market reach. Product packaging became stronger, more attractive, and informative, while consistent digital branding improved the professional image of MSMEs. In conclusion, the participatory approach and intensive mentoring have proven to be able to significantly increase the competitiveness and independence of MSME actors. This program can be replicated in other MSMEs to encourage economic independence based on local potential.
Collaborative Strategy for Building Sustainable Economic Independence in Gandasoli Village through the Establishment of the Merah Putih Village Cooperative Teti Rahmawati; Rizki Indrawan; Siti Nuke Nurfatimah
Jurnal Sentra Pengabdian Vol 1 No 2 (2025): Jurnal Sentra Pengabdian
Publisher : Universitas 'Aisyiyah Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33867/JSP.676

Abstract

This community service program aimed to build sustainable economic independence in Gandasoli Village, Kuningan Regency, through the establishment of the Merah Putih Village Cooperative. Despite having abundant natural and human resources, the village lacked an economic institution capable of managing local potential collectively. In response to Presidential Instruction No. 9 of 2025 on village cooperatives, the program was implemented using a participatory and collaborative approach involving Universitas Kuningan, the Gandasoli Village Government, and local communities. The activities included socialization, training, technological innovation, mentoring, and evaluation. The results showed significant outcomes: increased community understanding of cooperative principles (up 36% from pre-test to post-test), completion of all legal and organizational documents, and successful integration of simple digital tools that improved administrative transparency and member participation. The cooperative now serves as a formal village economic institution fostering inclusiveness, transparency, and accountability. Beyond institutional establishment, the program strengthened social capital, enhanced local economic literacy, and created a model of sustainable community-based development. This initiative demonstrates that university–government–community collaboration can effectively accelerate the achievement of Sustainable Development Goals (SDGs), particularly in promoting decent work, economic growth, and poverty reduction
Co-Authors Dadang Suhendar Hilda Nur Faidah Imelda Dian Rahmasari Iras Wahyuningrat Nurfatimah, Siti Nuke Shyfa Dwi Silvia Zulfaizah Sri Nur Alif Teti Rahmawati Tika Kartika6