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All Journal Jurnal Edukasi (Ekonomi, Pendidikan dan Akuntansi) Jurnal Abdimas Bina Bangsa
Mariana, Citra
Unknown Affiliation
Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Mathematics Social Sciences Other

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PELATIHAN PENYUSUNAN PERHITUNGAN HARGA POKOK PRODUKSI PADA UMKM, DESA CANGKUANG, KECAMATAN LELES, KABUPATEN GARUT Andari, Diah; Fitriana , Rosa; Mulyati, Yati; Purnamasari , Dyah; Mariana, Citra
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.v6i1.1656

Abstract

Community Service (PkM) will focus on the theme "Enhancing the Management of Cost Calculation for Goods Production among MSMEs in Cangkuang Village, Leles District, Garut Regency." The participants will include members of the Kominda Micro, Small and Medium Enterprises (UMKM) cooperative in Cangkuang Village, Leles District, Garut Regency. The primary objective of this initiative is to enhance the accuracy of production cost calculations for MSMEs in the area. Additionally, a specific aim of this PkM is to ensure that MSME operators comprehend the significance of accounting in their business operations and are equipped to conduct Management Counseling for the Preparation of Cost of Goods Production. This knowledge will enable MSME operators to effectively manage their finances and generate straightforward financial reports utilizing information technology, ultimately contributing to the growth of their businesses in the future.
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.
Co-Authors Andari, Diah Andriana, Nadila Fitriana , Rosa Purnamasari , Dyah Yati Mulyati, Yati