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SOSIALISASI PENTINGNYA BER-NPWP UNTUK MENDUKUNG KEGIATAN USAHA DAN TATA CARA PENDAFTARAN NPWP DI DESA LEREP KECAMATAN UNGARAN BARAT KABUPATEN SEMARANG Setyorini, Christina Tri; Aziz, Abdul; Dewi, Sevita Sari; Apriliantika, Annisa; Sholihah, Siti Mar'atush; Nurmalitasari, Fahmi
BUDIMAS : JURNAL PENGABDIAN MASYARAKAT Vol 6, No 3 (2024): BUDIMAS : Jurnal Pengabdian Masyarakat
Publisher : LPPM ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/budimas.v6i3.12734

Abstract

The village of Lerep is located in the western Ungaran district of Semarang Regency. Through observations of micro, small, and medium enterprises (SMEs) in the village of Lerep, it is known that there are problems related to tax literacy, i.e., there is still a low understanding of the authorities of SMEs about the importance of the Taxpayer Identification Number, both for individuals and for their enterprises. As an attempt to improve understanding, socialization activities were carried out on SMEs perpetrators in Lerep Village with the involvement of 26 participants. The activities consist of two subjects, namely the first, which discusses the importance of NPWP and its registration procedures, and the second, which concerns the preparation of simple financial reports and marketing strategies. The result of this community service activity is a better understanding of the importance of the SMEs, accompanied by a module of guidance for the registration of the Taxpayer Identification Number that can be used by SMEs perpetrators to ensure the survival of their endeavors. Implications of this socialization activity include increased awareness of tax obligations among SMEs owners, which is expected to increase tax compliance as well as the tax contribution of the UMKM sector to economic and social development in Lerep Village and its surroundings.
PENGARUH PEMAHAMAN AKUNTANSI, PELATIHAN, TINGKAT PENDIDIKAN TERHADAP KUALITAS LAPORAN KEUANGANN (STUDI KASUS PADA KOPERASI SIMPAN PINJAM DAN PEMBIAYAAN DI PEKALONGAN) Su'daa, Saniyya Nabila; Nurmalitasari, Fahmi; Wiratno, Adi
Jurnal Riset Akuntansi Soedirman Vol 3 No 1 (2024): JURNAL RISET AKUNTANSI SOEDIRMAN (JRAS)
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis, Universitas Jenderal Soedirman, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32424/1.jras.2024.3.1.12370

Abstract

Penelitian ini menganalisis pengaruh pemahaman akuntansi, pelatihan, dan pendidikan terhadap kualitas laporan keuangan pada koperasi di Kota Pekalongan. Dengan menggunakan metode kuantitatif dan kuesioner, sampel terdiri dari 42 responden dari 13 koperasi. Analisis data meliputi uji validitas, reliabilitas, asumsi klasik, dan regresi linier berganda. Hasil menunjukkan bahwa pemahaman akuntansi dan pelatihan berpengaruh positif signifikan terhadap kualitas laporan keuangan, sedangkan pendidikan tidak berpengaruh signifikan. Implikasi penelitian ini adalah pentingnya peningkatan pemahaman akuntansi dan pelatihan untuk memperbaiki kualitas laporan keuangan koperasi.
ANALISIS BIBLIOMETRIK TERHADAP PENGGUNAAN TEKNOLOGI BLOCKCHAIN DI PASAR MODAL Sholihah, Siti Mar’atush; Nurmalitasari, Fahmi; Ermina, Rizka
Jurnal Riset Akuntansi Soedirman Vol 3 No 2 (2024): JURNAL RISET AKUNTANSI SOEDIRMAN (JRAS)
Publisher : Jurusan Akuntansi Fakultas Ekonomi dan Bisnis, Universitas Jenderal Soedirman, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32424/1.jras.2024.3.2.12475

Abstract

Penelitian ini bertujuan untuk menganalisis penerapan teknologi blockchain dalam pasar modal melalui pendekatan bibliometrik. Blockchain, yang dikenal sebagai teknologi revolusioner di era digital, menawarkan transparansi, keamanan, dan efisiensi yang sangat dibutuhkan dalam transaksi keuangan. Penelitian ini menggunakan desain penelitian deskriptif dengan pendekatan kuantitatif. Pendekatan ini dipilih untuk mengevaluasi dan menganalisis literatur ilmiah yang berhubungan dengan penggunaan teknologi blockchain di pasar modal melalui teknik analisis bibliometrik. Hasil analisis bibliometrik menunjukkan peningkatan signifikan dalam jumlah publikasi terkait blockchain di pasar modal dalam beberapa tahun terakhir. Dalam analisis kata kunci penulis, ditemukan 892 kata kunci dengan enam kata kunci utama, seperti 'Penggunaan Teknologi', 'Blockchain', dan 'Teknologi', yang menunjukkan tren signifikan dan relevansi tinggi di kalangan penulis. Temuan ini mengindikasikan fokus dan arah penelitian yang berkembang serta potensi area eksplorasi lebih lanjut. Kesimpulannya bahwa teknologi blockchain memiliki potensi besar untuk merevolusi pasar modal, dan penelitian ini memberikan wawasan komprehensif mengenai arah dan perkembangan penelitian di bidang ini.
SOSIALISASI PENTINGNYA BER-NPWP UNTUK MENDUKUNG KEGIATAN USAHA DAN TATA CARA PENDAFTARAN NPWP DI DESA LEREP KECAMATAN UNGARAN BARAT KABUPATEN SEMARANG Setyorini, Christina Tri; Aziz, Abdul; Dewi, Sevita Sari; Apriliantika, Annisa; Sholihah, Siti Mar'atush; Nurmalitasari, Fahmi
BUDIMAS : JURNAL PENGABDIAN MASYARAKAT Vol. 6 No. 3 (2024): BUDIMAS : Jurnal Pengabdian Masyarakat
Publisher : LPPM ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/budimas.v6i3.12734

Abstract

The village of Lerep is located in the western Ungaran district of Semarang Regency. Through observations of micro, small, and medium enterprises (SMEs) in the village of Lerep, it is known that there are problems related to tax literacy, i.e., there is still a low understanding of the authorities of SMEs about the importance of the Taxpayer Identification Number, both for individuals and for their enterprises. As an attempt to improve understanding, socialization activities were carried out on SMEs perpetrators in Lerep Village with the involvement of 26 participants. The activities consist of two subjects, namely the first, which discusses the importance of NPWP and its registration procedures, and the second, which concerns the preparation of simple financial reports and marketing strategies. The result of this community service activity is a better understanding of the importance of the SMEs, accompanied by a module of guidance for the registration of the Taxpayer Identification Number that can be used by SMEs perpetrators to ensure the survival of their endeavors. Implications of this socialization activity include increased awareness of tax obligations among SMEs owners, which is expected to increase tax compliance as well as the tax contribution of the UMKM sector to economic and social development in Lerep Village and its surroundings.