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All Journal Jurnal Abdimas Indonesia Kegiatan Positif : Jurnal Hasil Karya Pengabdian Masyarakat
Hardi Susilo
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Humanities Computer Science & IT Economics, Econometrics & Finance Education Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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Pendampingan Pembayaran Pajak Bumi dan Bangunan yang Berstatus Sewa pada Warga Rt 10 Rw 05 Kelurahan Bareng Kecamatan Klojen Malang Pudji Lestari; Hardi Susilo; Novy Karmelita I; Dewi Retnowati
jurnal ABDIMAS Indonesia Vol. 2 No. 4 (2024): Desember: Jurnal ABDIMAS Indonesia
Publisher : STIKes Ibnu Sina Ajibarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59841/jurai.v2i4.2242

Abstract

Taxes are levied based on legal norms to cover the costs of producing collective goods and services to achieve general welfare and to increase the development of a country. One source of tax funds comes from Land and Building Tax. Refusal to pay, evasion, or resistance to taxes is generally a violation of the law. Taxes are one source of government funds for development, both central government and regional government. If a person has fulfilled the subjective and objective requirements, then he is obliged to pay tax. However, the problem often faced by the government is the lack of taxpayer awareness of their obligation to pay taxes. In this community service, the Indocakti Malang College of Economics team carried out assistance activities regarding reducing land and building tax payments for residents of RT 10 RW 05 whose land and buildings are still leased.
Pendampingan Pelatihan Pembukuan Sederhana bagi Pelaku UMKM di RW 05 Kelurahan Bareng Kecamatan Klojen Malang Pudji Lestari; M. Hasyim Ashari; Hardi Susilo; Made Iska Aprilita Wardani; Mohammad Rofiudin; Novy Karmelita
Kegiatan Positif : Jurnal Hasil Karya Pengabdian Masyarakat Vol. 3 No. 2 (2025): Juni: Kegiatan Positif : Jurnal Hasil Karya Pengabdian Masyarakat
Publisher : Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/kegiatanpositif.v3i2.1935

Abstract

MSMEs are the backbone of the Indonesian economy. To maintain the continuity of their business, MSMEs must have good and correct financial report management. MSME financial reports tend to be simple and ignore financial administration rules. This research aims to create and compile financial reports in accordance with the Financial Accounting Standards for Micro, Small and Medium Entities (SAK EMKM) for the Berkah Laris Frozen Food UMKM in Malang. The method used in this research is a descriptive qualitative method. The data sources used are primary data in the form of interviews and secondary data in the form of documentation. The results of the research are the presentation of an income statement showing operating profit, a change in capital report showing capital at the end of 2024, a financial position report showing the amount of assets owned equal to the total of liabilities and capital, and notes to the financial report which presents a general overview, an overview of important accounting policies, retained earnings and sales revenue for the period 31 December 2024.
Co-Authors Dewi Retnowati M. Hasyim Ashari Made Iska Aprilita Wardani Mohammad Rofiudin Novy Karmelita Novy Karmelita I Pudji Lestari