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All Journal AKUNSIKA: Jurnal Akuntansi dan Keuangan Jurnal Pengabdian Masyarakat ISEI
Wayra, Hariko
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Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Languange, Linguistic, Communication & Media Social Sciences

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Pendampingan Pembentukan Badan Hukum Usaha De Klapper Pie Ramashar, Wira; Putra, Rudi Syaf; Fionasari, Dwi; Samsiah, Siti; Agustiawan, Agustiawan; Suriyanti, Linda Hetri; Lawita, Nadia Fathurrahmi; Wayra, Hariko; Saputri, Sri Wulan
Jurnal Pengabdian Masyarakat Isei Vol. 2 No. 2 (2024): Jurnal Pengabdian Masyarakat Isei
Publisher : ISEI Cabang Pekanbaru, Koordinator Provinsi Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46750/abdimasisei.v2i2.300

Abstract

Kegiatan pengabdian kepada masyarakat ini dimaksudkan untuk memberikan pemahaman tentang pentingnya badan hukum suatu usaha. Mitra dalam kegiatan ini adalah pemilik sekaligus sebagai pengelola usaha kuliner dengan merk de Klapper Pie. Pelaksanaan kegiatan dilakukan di salah satu outlite usaha yang terletak di Jl. Sumatera, Kota Pekanbaru. Berdasarkan hasil kunjungan dan analisis situasi ke lokasi usaha, diperoleh informasi bahwa usaha de Klapper Pie semakin berkembang dan telah memiliki tujuh outlite yang tersebar di seluruh wilayah Kota Pekanbaru. Namun, usaha ini belum memiliki badan usaha. Dari hasil sosialisasi dan penyuluhan tentang badan hukum usaha menunjukkan bahwa mitra sangat antusiasme dalam kegiatan tersebut. Mitra telah setuju untuk membentuk badan usaha berupa Perseroan Terbatas (PT) dan merasa sangat terbantu dengan adanya kegiatan sosialisasi dan penyuluhan serta pendampingan dalam membentuk badan usaha. Harapannya, usaha de Klaper Pie dapat memaksimalkan potensi bisnisnya, memberikan manfaat ekonomi bagi masyarakat sekitar, dan memberikan kontribusi positif bagi pengembangan potensi kuliner Indonesia secara lebih luas.
Analysis of Coretax System Implementation at the Abdul Rachman Tax Accountant and Consultant Services Office: Technology Acceptance Model Approach Wayra, Hariko; Dwi Fionasari
AKUNSIKA: Jurnal Akuntansi dan Keuangan Article In Press July 2025
Publisher : Jurusan Akuntansi Politeknik Negeri Ujung Pandang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31963/akunsika.v6i2.5474

Abstract

Based on the Decree of the Minister of Finance Number KMK-885/KMK.03/2016 on the Establishment of the Tax Reform Team (Reform Team) tasked with reforming the tax system in Indonesia, the coretax system was created. Coretax or Coretax Administration System, is a technology-based system that modernizes the management of tax administration through the application of more sophisticated information technology. The research method used is a qualitative method conducted at the Abdul Rachman Tax Accountant and Consultant Services Office. Data will be obtained by conducting direct interviews with the leadership and 2 staff at KJA and KKP Abdul Rachman regarding the coretax system that has been operated with the triangulation analysis method. The results of the study show that the implementation process of the Coretax system is carried out in stages through simulation activities, training, workshops, and internal adaptation. However, substantive challenges were also found, such as system instability, failures in the creation of billing codes, data insynchronization between Coretax and Webinvoice, as well as system features that have not worked optimally, such as errors when editing tax invoices that have been uploaded. These technical issues have a direct impact on operational activities, lead to delays in client reporting, and in some cases pose a risk of late sanctions. This study uses TAM (Technology Acceptance Model) as an analysis tool by grouping the interview findings into two main constructs, namely perceived usefulness and perceived ease of use. The two constructs of TAM ease of use and usefulness are not only the theme of the results, but also an analytical tool to answer the formulation of this research problem, namely, low ease of use due to technical constraints to early adoption barriers, high usefulness is the main motivation for use even though there are technical obstacles.
Co-Authors Agustiawan, Agustiawan Dwi Fionasari Fionasari, Dwi Lawita, Nadia Fathurrahmi Putra, Rudi Syaf Ramashar, Wira Saputri, Sri Wulan Siti Samsiah, Siti Suriyanti, Linda Hetri