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V.S Sesa, Pascalina
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Religion Humanities Education Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Public Health Social Sciences Other

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Tax Literacy: Tax Knowledge For Students Yppgi Sentani Junior High School Jayapura Regency Asnawi, Meinarni; V.S Sesa, Pascalina
International Journal Of Community Service Vol. 4 No. 4 (2024): November 2024
Publisher : CV. Inara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51601/ijcs.v4i4.784

Abstract

Tax is the implementation of obligations that are paid voluntarily. This understanding needs to be done from the beginning to the younger generation to increase tax awareness because it is an important point considering that taxes are one of the sources of state revenue that will be used for development. Introducing taxes and various benefits of tax reporting is important for students to prepare themselves as mandatory subjects and will subsequently become taxpayers. This community service aims to increase tax understanding from an early age through the provision of tax knowledge for students of YPPGI Junior High School,  Jayapura Regency. Tax material is focused on three things: the definition of taxes and tax benefits, sources of state revenue, and the importance of paying taxes. Tax literacy teaches students the obligations, and procedures of being a taxpayer. Participants in this activity are 58 YPPGI students in Grades 7 and 8, it is hoped that the students can understand the importance of taxes as one of the sources of state revenue and realize their tax obligations from an early age—teaching methods through lectures, tax video screenings, and games. Learning activities results showed a positive difference in tax knowledge before and after the material was given. Students are happy with the material taught and aware of the tax obligations if they work later.
Assistance In School Asset Administration Through The Preparation Of Room Inventory Cards (KIR) At SD Negeri Inpres Yoka Pantai In Jayapura City K. P. Kambuaya, Maylen; V.S Sesa, Pascalina; A. Issan, Whydia
International Journal Of Community Service Vol. 5 No. 3 (2025): August 2025 (Indonesia - Rusia - Malaysia)
Publisher : CV. Inara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51601/ijcs.v5i3.869

Abstract

In practice, the management of fixed assets in public schools is still limited to recording by the Education Office. Schools are not required to manage assets independently, but are only tasked with reporting additional assets obtained through the Special Allocation Fund (DAK) for Physical Education and BOS Funds. However, the recording of assets sourced from Central Government Assistance Expenditure has not been fully carried out, although the amount is quite large every year. This has the potential to pose a risk of data overlap, corruption, or loss of assets. In addition, asset registration by the Education Office using an asset recording application has not been accompanied by an adequate verification process, only based on the results of reconciliation between the school and the Accounting Division of the Financial Agency. To improve the governance of fixed assets in schools, this community service program (PKM) aims to assist SD Negeri Inpres Yoka Pantai, Heram District, Jayapura City in conducting asset inventory by compiling a Room Inventory Card (KIR). Activities include providing understanding of asset management and assistance in the asset inventory process in each school room. The conclusion that can be made from the School Asset Administration Assistance activity through the Preparation of KIR at SD Negeri Inpres Yoka Pantai Heram District, Jayapura City is to increase the knowledge and understanding of school asset managers, in this case the principal who is assisted by teachers in managing school assets, which increasing the school's awareness of the importance of asset management and the formation of an orderly administrative culture.
Co-Authors A. Issan, Whydia K. P. Kambuaya, Maylen Meinarni Asnawi, Meinarni