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All Journal Jurnal Manajemen dan Organisasi Record and Library Journal Darmabakti Cendekia: Journal of Community Service and Engagements
Ajeng Rachma Pertiwi
Departemen Bisnis, Fakultas Vokasi, Universitas Airlangga - Indonesia
Computer Science & IT Economics, Econometrics & Finance Engineering Library & Information Science Public Health Social Sciences

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Studi Kasus : Upaya Penyelesaian Surat Permintaan Penjelasan Data dan/atau Keterangan (SP2DK) Atas Kelalaian Penerbitan Faktur Pajak Pertambahan Nilai (PPN) Pertiwi, Ajeng Rachma; Andini, Amelia Pratista; Pangesti, Nitami Galih; Firmandani , Wahyu
Jurnal Manajemen dan Organisasi Vol. 15 No. 3 (2024): Jurnal Manajemen dan Organisasi
Publisher : IPB University

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Abstract

PT M is a developer engaged in property and has been confirmed as a Taxable Entrepreneur (PKP) in 2017. In 2023 PT M received a Request for Explanation of Data and/or Information (SP2DK) from the Tax Service Office (KPP) for indications that tax invoices for the period January - December 2020 had not been reported. This research aims to find out the causes and procedures for resolving the SP2DK obtained by PT M. The method used in this research is a case study with document archive techniques and interviews. This research in testing the validity of qualitative data processing uses the data triangulation method. From the results of this study, it is known that the cause of the issuance of SP2DK is because PT M has not reported tax invoices in the Tax Return (SPT) for the Value Added Tax (VAT) period that has been approved in the e-invoice application. PT M argued that there were concerns about the deadline for uploading tax invoices after the issuance of Director General of Taxes Regulation Number PER 03/PJ/2022. On December 18, 2023, PT M responded to SP2DK in writing to KPP. The resolution of the problem is that PT M has corrected the VAT periodic tax return for unreported tax invoices with a nominal result of underpayment for the January - December 2020 period of Rp 240,776,389.
FINANCIAL AND DIGITAL MARKETING LITERACY TRAINING TO INCREASE ENTREPRENEURSHIP INTENTION IN MALANG KNITTING COMMUNITY: PELATIHAN LITERASI KEUANGAN DAN DIGITAL MARKETING UNTUK MENINGKATKAN MINAT WIRAUSAHA PADA KOMUNITAS RAJUT MALANG Ajeng Rachma Pertiwi; Rindah Febriana Suryawati; Ditya Permatasari; Elsha Sophia
Darmabakti Cendekia: Journal of Community Service and Engagements Vol. 6 No. 2 (2024): DECEMBER 2024
Publisher : Faculty of Vocational Studies, Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20473/dc.V6.I2.2024.98-104

Abstract

Background: Malang Knitting Community (KRM) is a community of knitting women in Malang City, Indonesia which is facing a problem of a lack of financial literacy, especially regarding how to prepare financial statements and digital marketing of each community member. Objective: This activity aims to provide financial literacy and digital marketing training for KRM members to increase interest in starting a business. Method: This community service provided in-class offline training on the topics of financial literacy and digital marketing and followed by coaching in preparing financial reports. The impact evaluation was conducted through discussions with KRM members regarding the success of the program. Results: After training and coaching, the number of respondents interested in starting a business increased from 30% to 100% and they understood and were able to prepare a simple financial statement. Conclusion: The training and coaching activities on the topics of financial literacy and digital marketing provide positive benefits to KRM members. Similar activities are still very relevant to be carried out in various communities.
Smart archive management: The interplay of organizational culture and knowledge governance Amaliyah, Amaliyah; Sahlimar, Nadiya Sahwa; Dimisyqiyani, Erindah; Pertiwi, Ajeng Rachma; Putri, Eka Lestari Hafqi; Abdullah, Siti Intan Nurdiana Wong
Record and Library Journal Vol. 11 No. 2 (2025): December
Publisher : D3 Perpustakaan Fakultas Vokasi Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20473/rlj.V11-I2.2025.424-440

Abstract

Background of the study: This study investigates the implementation of innovative archive management by examining the interaction between organizational culture and knowledge governance within the Surabaya City Library and Archives Office. As public institutions move toward data-driven and innovative information environments, understanding how cultural and governance structures support technological adaptation becomes essential. Purpose: This study investigates the implementation of innovative archive management by examining the interaction between organizational culture and knowledge governance within the Surabaya City Library and Archives Office. Method: Employing a quantitative survey method with purposive sampling, data were collected from 120 employees who had served for more than one year. The data were analyzed using SmartPLS to test both direct and mediating relationships. Findings: The results reveal that innovative archive management significantly enhances the quality, accessibility, and security of digital records. Moreover, organizational culture and knowledge governance play crucial roles in reinforcing innovation, collaboration, and compliance in archival processes. Conclusion: These findings emphasize that successful digital transformation in public-sector archiving requires not only technological readiness but also cultural adaptability and effective knowledge-governance mechanisms to ensure sustainable institutional learning and accountability.
Co-Authors Abdullah, Siti Intan Nurdiana Wong Amaliyah, Amaliyah Andini, Amelia Pratista Ditya Permatasari Eka Lestari Hafqi Putri Elsha Sophia Erindah Dimisyqiyani Nitami Galih Pangesti Rindah Febriana Suryawati Sahlimar, Nadiya Sahwa Wahyu Firmandani