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All Journal Scientific Journal of Reflection : Economic, Accounting, Management and Business Amanah Mengabdi
Kartika, Yunita
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Social Sciences Other

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Pelatihan Manajemen Persediaan Syariah UMKM pada Para Tenaga Pengajar di Yayasan Tajul Karomah Desa Situ Gadung Kabupaten Tangerang Banten Mutawali, Mutawali; Al-Choir, Fikron; Kartika, Yunita
AMANAH MENGABDI Vol. 2 No. 1 (2025): AMANAH MENGABDI
Publisher : YAYASAN PENDIDIKAN MULIA BUANA (YPMB)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70451/pkm.v2i1.599

Abstract

Tujuan pengabdian ini adalah untuk memberikan pelatihan manajemen persediaan syariah pada para tenaga pengajar (para pengurus) yang ada di Yayasan Tajul Karomah Desa Situ Gadung Kabupaten Tangerang Banten. Tujuan dari pelatihan ini untuk melatih mereka terkait manajemen persediaan syariah pada kegiatan usaha yang akan mereka jalani di yayasan ini serta memberikan edukasi kepada para santri melalui program pendidikan tambahan di lingkungan pondok pesantren ini. Selanjutnya kegiatan PKM ini mencakup perencanaan, (planning), pelaksanaan (doing), persaingan (competition), dan penghargaan (appreciation). Dari hasil penelitian ini para pelaku pengurus yang akan menjalankan usaha kuliner di yayasan ini bisa mempraktikan hasil pelatihan ini dari sisi persediaan yang baik, agar produk yang mereka jual langsung laris terjual tanpa adanya stok yang banyak tersisa. Para santri juga menerapkan produk ini dengan baik.
Analisis Penerapan Pajak Pertambahan Nilai pada Pajak Masukan Lebih Bayar : Studi Kasus pada PT. Polindo Solusi Nusantara Kartika, Yunita
SCIENTIFIC JOURNAL OF REFLECTION : Economic, Accounting, Management and Business Vol. 8 No. 3 (2025): SCIENTIFIC JOURNAL OF REFLECTION: Economic, Accounting, Management, & Business
Publisher : Sekolah Menengah Kejuruan (SMK) Pustek

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37481/sjr.v8i3.1197

Abstract

The proper implementation of Value Added Tax (VAT) is crucial for ensuring compliance with tax regulations and optimizing fiscal responsibilities within a company. This research investigates the application of VAT, specifically in handling Input VAT Overpayment, at PT. Polindo Solusi Nusantara. The study is driven by the need to assess whether the company's VAT practices align with Law No. 42 of 2009 concerning VAT. Using a quantitative approach and descriptive method, the research analyzes the company’s financial reports from 2013 to 2014. Findings reveal that the company accurately calculated Input and Output VAT based on applicable rates. However, it failed to report Output VAT within the required period and did not compensate overpaid Input VAT into the following tax periods. This administrative shortcoming led to missed tax optimization opportunities and incurred penalties due to late tax return submissions. Although the VAT mechanism applied by the company generally aligns with the legal framework, it still requires improvements in timely reporting and procedural compliance. The findings imply that strengthening tax administration and increasing awareness of VAT regulations are essential to prevent future inefficiencies and penalties.
Co-Authors Al-Choir, Fikron Mutawali, Mutawali