Claim Missing Document
Check
Articles

Found 2 Documents
Search

PENYULUHAN STANDAR AKUNTANSI KEUANGAN ENTITAS MIKRO, KECIL DAN MENENGAH (SAK EMKM) PADA DAHLIA BATIK GENTURAN CIANJUR Fathonah, Andina Nur; Andriana, Nadila; Hadi, Dudi Abdul; Maryanti, Lilis; Hidayat, Rachmat
Jurnal Abdimas Bina Bangsa Vol. 6 No. 1 (2025): Jurnal Abdimas Bina Bangsa
Publisher : LPPM Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/jabb.v6i1.1555

Abstract

This community service activity aims to provide knowledge about Financial Accounting Standards for Micro, Small and Medium Entities (SAK EMKM) at Dahlia Batik Genturan Cianjur. Many batik entrepreneurs have not understood and made financial reports based on SAK EMKM. This counseling is the beginning of our activities in PkM activities and assistance will be carried out for the next stage so that MSME actors are expected to be able to make good financial reports based on SAK EMKM.
Factors Affecting Taxpayer Compliance Mariana, Citra; Andari, Diah; Andriana, Nadila
Jurnal Edukasi (Ekonomi, Pendidikan dan Akuntansi) Vol 12, No 1 (2024): Juni
Publisher : Universitas Galuh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25157/je.v12i1.12793

Abstract

The aim of this study is to investigate how taxpayer awareness and tax sanctions affect individual taxpayer compliance at the Bandung Cicadas Pratama Tax Service Office. The study population comprises 102.520 individual taxpayers registered at KPP Pratama Bandung Cicadas in 2022. The sample size for this research is 100 individual taxpayers registered at the Bandung Cicadas Pratama Tax Service Office. The data analysis method in this research uses multiple regression analysis. The findings suggest that taxpayer awareness and tax sanctions have a significant impact on the compliance of individual taxpayers registered at the Bandung Cicadas Pratama Tax Service Office. However, tax socialization does not seem to influence the compliance of individual taxpayers in this office.