Article Per Year (5 Year)
p-Index From 2020 - 2025
0.408
P-Index
This Author published in this journals
All Journal MOVE: Journal of Community Service and Engagement
Kurniawati , Elok
Unknown Affiliation
Humanities

Published : 2 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 2 Documents
Search

 1 
Socialization of Calculating Income Tax with The Method of Calculation of Net Income for MSMEs in Kembangan Selatan Village, West Jakarta Sormin, Feber; Kurniawati , Elok
MOVE: Journal of Community Service and Engagement Vol. 4 No. 5 (2025): May 2025
Publisher : EQUATOR SINAR AKADEMIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54408/move.v4i5.474

Abstract

The purpose of the PkM activity is to increase understanding of the calculation of PPh payable, and minimize tax risks for WPOP UMKM.Problems: 1). Many WPOP UMKM are not aware that the tariff incentive for certain businesses with 0.5% has ended. 2). Many WPOP do not understand that if the use of Final PPh ends, it must be continued with the normal rate based on the calculation of NPPN. 3). Maintain the sustainability of MSME businesses from the imposition of tax sanctions due to a lack of understanding of the regulations.Solution: With the counseling method through presentations, questions and answers, demonstrations through practitioners who explain about Tax regulations, it is hoped that it can be a solution: 1). Increase the understanding of WPOP UMKM regarding the calculation of PPh which is their obligation, and 2). provide knowledge about calculating DPP with the NPPN method for WPOP. 3). Provide understanding through examples of the process, how to calculate WPOP PPh. Activity Results: With the counseling method through presentations, questions and answers, demonstrations through direct presentation of material to WPOP UMKM PkM participants, it has become a solution: 1). Producing WPOP who know, understand the sustainability of how to calculate the Taxable Basis (DPP) with the NPPN method in calculating the PPh WPOP UMKM. 2). WPOP UMKM avoids the risk of errors in applying PPh calculations, 3). WPOP UMKM is more obedient in implementing the Rights and obligations of Taxpayers. 4). Providing input contributions to the government, academics, and other parties.
Implementation of Digital Transactions for MSMEs Business Actors in South Kembangan Village Kurniawati , Elok; Sormin, Feber
MOVE: Journal of Community Service and Engagement Vol. 4 No. 6 (2025): July 2025
Publisher : EQUATOR SINAR AKADEMIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54408/move.v4i6.499

Abstract

(1) Micro, small, and medium enterprises are one of the drivers of the economy in Indonesia, this is what encourages the government to create regulations for MSMEs (2) A digital transaction platform is a system or application that facilitates various types of financial transactions electronically, including payments and fund transfers, through digital devices such as computers or mobile phones. Examples are digital wallets (e-wallets), mobile banking, and payment gateways (3) Digital transactions can be done anywhere, anytime and provide a sense of security and comfort for MSMEs as well as an efficient and effective way to avoid counterfeit money (4) It is hoped that the training provided through community service in South Kembangan Village can motivate the community to use technology wisely and MSMEs can become pillars in the national economy.  
Co-Authors Sormin, Feber