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All Journal JURNAL PENGABDIAN MASYARAKAT AKADEMISI Journal Economics Technology and Entrepreneur Jurnal Akuntansi dan Keuangan JANUR
La Ode Muhammad Arfan Samrin
Universitas Halu Oleo
Religion Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Industrial & Manufacturing Engineering Social Sciences Other

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ANALISIS REKONSILIASI FISKAL ATAS LAPORAN KEUANGAN PADA CV. SINAR ABADI Mulyati Akib; Si Made Ngurah Purnaman; La Ode Muhammad Arfan Samrin; Qonita Hafidzah
Jurnal Akuntansi dan Keuangan Vol 9 No 2 (2024): Oktober
Publisher : Jurusan Akuntansi FEB UHO

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33772/jakuho.v9i2.209

Abstract

Penelitian ini bertujuan untuk mengetahui dan menganalisis rekonsiliasi fiskal laporan keuangan CV. Sinar Abadi. Data yang digunakan dalam penelitian ini adalah data sekunder yang bersumber laporan keuangan yakni laporan laba rugi CV. Sinar Abadi tahun 2022. Metode dokumentasi merupakan metode pengumpulan data yang digunakan dalam penelitian ini. Peneliti menggunakan teknis analisis data yakni teknik analisis deskriptif kualitatif dengan menganalisa data laporan laba rugi untuk dilakukan penyesuaian berdasarkan Undang-Undang Pajak Penghasilan. Berdasarkan hasil penelitian, terdapat koreksi fiskal yakni koreksi positif dan koreksi negatif dalam laporan keuangan yakni pada laporan laba rugi CV. Sinar Abadi tahun 2022 karena masih belum sesuai dengan undang-undang perpajakan. Total koreksi positif sebesar Rp 592.766.302 yang telah sesuai dengan UU PPh Pasal 9 dan koreksi negatif Rp 86.500.000 yang telah sesuai dengan UU PPh Pasal 6. Perhitungan PPh Badan dilakukan berdasarkan UU PPh Pasal 31E dan untuk tarif yang dikenakan berdasarkan aturan UU Harmonisasi Perpajakan (HPP) dalam Pasal 17 ayat (1) bagian b UU No. 7 Tahun 2021 yakni 22%. Dengan demikian, laba setelah pajak sebesar Rp 507.390.967.
Peningkatan Literasi Pajak Masyarakat Melalui Program Edukasi Di Badan Pendapatan Daerah Kota Kendari Husin Husin; Nitri Mirosea; Fitriaman Fitriaman; Syaiah Syaiah; Hasnidar Hasnidar; Andi Muhammad Fuad Ramadhan Basru; Si Made Ngurah Purnaman; Taufan Sufatriansa Awal; La Ode Muhammad Arfan Samrin; Dzulfikri Azis Muthalib
Jurnal Pengabdian Masyarakat Nusantara (JANUR) Vol 1 No 2 (2025): Janur Vol. 1, No. 2 (Desember 2025)
Publisher : Media Inovasi Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65316/janur.v1i2.13

Abstract

Rendahnya literasi pajak masyarakat menjadi salah satu faktor utama yang menghambat optimalisasi penerimaan pajak daerah. Kegiatan pengabdian kepada masyarakat ini bertujuan untuk meningkatkan literasi pajak di Kota Kendari melalui edukasi yang dilaksanakan di Badan Pendapatan Daerah (Bapenda) Kota Kendari. Pendekatan yang digunakan adalah pendekatan edukatif partisipatif dengan metode observasi, wawancara, dan dokumentasi. Kegiatan dilakukan melalui presentasi dan diskusi interaktif yang melibatkan pegawai Bapenda untuk memperkuat strategi edukasi pajak dan mengidentifikasi kendala dalam pelaksanaannya. Hasil kegiatan menunjukkan bahwa pegawai Bapenda memperoleh peningkatan pemahaman mengenai strategi peningkatan literasi pajak masyarakat, serta menyadari pentingnya penggunaan media digital sebagai sarana sosialisasi pajak yang lebih efektif. Selain itu, tersusun rancangan materi edukasi pajak yang aplikatif dan rencana implementasi edukasi berbasis media digital. Evaluasi kegiatan menunjukkan respon positif dari peserta dengan peningkatan kesadaran terhadap pentingnya pajak bagi pembangunan daerah.
RECORDING THE HARVEST, CULTIVATING THE FUTURE THROUGH SUSTAINABILITY ACCOUNTING IN CLOVE FARMING Hasnidar Hasnidar; Vina Olivia Pebrianty; La Ode Muhammad Arfan Samrin; Taufan Sufatriansa Awal; Dzulkifli Abdillah
Journal Economics Technology And Entrepreneur Vol 4 No 04 (2025): ECOTECHNOPRENEUR : JOURNAL ECONOMICS, TECHNOLOGY AND ENTREPRENEUR
Publisher : Pusat Studi Ekonomi, Publikasi Ilmiah dan Pengembangan SDM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62668/ecotechnopreneur.v4i04.1870

Abstract

This study aims to identify the practices of recording and managing the financial results of clove farming, analyze the challenges in implementing sustainability accounting, and propose a simple record-keeping model based on sustainability accounting principles to support the sustainability of farming activities. The research employs a qualitative descriptive method with a case study approach, collecting field data through observation, interviews, questionnaires, and documentation. Data were analyzed thematically to reveal recording patterns, encountered problems, and opportunities for implementing sustainability accounting. The findings show that clove farming in Puu Lawulo Village has significant potential; however, harvest timing and weather conditions greatly influence yield and quality. Farmers’ accounting practices remain simple and seasonal, with no separation between household and farm finances, and without recording biological assets or environmental data. The main obstacles include low accounting literacy, limited access to digital tools, fluctuating clove prices, and the absence of practical recording formats—resulting in financial and environmental management that is still carried out intuitively, without analytical support for sustainability. Therefore, to enhance the effectiveness and sustainability of clove farming, it is necessary to implement a simple and adaptive sustainability accounting model. This study proposes a chart of accounts (COA) framework that includes income, direct costs, agronomy, occupational health and safety (OHS), and assets.
Sosialisasi Pemberdayaan UMKM Melalui Edukasi Pengelolaan Keuangan Usaha Berbasis Digital Sebagai Upaya Mendukung Pencapaian SDG’s 1 (Tanpa Kemiskinan) Di Desa Konda Satu Kecamatan Konda Kabupaten Konawe Selatan Nasrullah Dali; Sulvariany Tamburaka; Safaruddin Safaruddin; Taufan Sufatriansa Awal; La Ode Muhammad Arfan Samrin; Nurul Fatimah; Putri Revalina Ashari; Nurul Masyitah
JURNAL PENGABDIAN MASYARAKAT AKADEMISI Vol. 4 No. 4 (2026): Oktober : JURNAL PENGABDIAN MASYARAKAT AKADEMISI
Publisher : CV. ALIM'SPUBLISHING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59024/jpma.v4i4.2493

Abstract

Inadequate financial record-keeping and limited adoption of digital technology remain challenges faced by micro, small, and medium enterprises (MSMEs) in Desa Konda Satu, Kecamatan Konda, Kabupaten Konawe This community engagement program aimed to strengthen MSME actors’ knowledge and practical skills in digital-based business financial management to support the achievement of Sustainable Development Goals 1 (SDG’s 1), No Poverty. The program employed an educational, participatory, and mentoring approach through preliminary observation and surveys, socialization, and direct mentoring. The activities covered transaction recording, separation of personal and business finances, calculation of cost of goods produced, operating expenses, equipment depreciation, and simple digital bookkeeping. The results indicated improved understanding and practical skills among MSME actors in recording transactions, managing business income and expenditures, and separating personal and business finances. Direct mentoring enabled participants to apply simple digital bookkeeping practices according to their respective business conditions. The program also increased participants’ understanding of the role of digital technology in supporting more systematic financial management and encouraged greater independence in managing their businesses. Therefore, the integration of education, hands-on practice, and mentoring can strengthen the financial management capacity of MSMEs and contribute to improving their economic resilience in support of SDG’s 1.
Co-Authors Andi Muhammad Fuad Ramadhan Dzulfikri Azis Muthalib Dzulkifli Abdillah Fitriaman Fitriaman Hasnidar, . Husin Husin Mulyati Akib Nasrullah Dali Nitri Mirosea Nurul Fatimah Nurul Masyitah Putri Revalina Ashari Qonita Hafidzah Safaruddin Safaruddin Si Made Ngurah Purnaman Sulvariany Tamburaka Syaiah Taufan Sufatriansa Awal Taufan Sufatriansa Awal Vina Olivia Pebrianty