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All Journal Jurnal Riset Mahasiswa Akuntansi Jurnal Wicara Desa
Fatimah, Sukma
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Agriculture, Biological Sciences & Forestry Economics, Econometrics & Finance Languange, Linguistic, Communication & Media Public Health Social Sciences

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Analisis Atas Pelaporan SPT PPH Pasal 21 Klien Pada Perusahaan Konsultan XYZ Davina, Nazwa; Fatimah, Sukma; Lenap, Indria Puspitasari; Putri, Sarina Adila
Jurnal Riset Mahasiswa Akuntansi Vol. 5 No. 3 (2025): Jurnal Riset Mahasiswa Akuntansi, September 2025
Publisher : Fakultas Ekonomi dan Bisnis Unram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/risma.v4i3.2263

Abstract

This study aims to analyze the reporting of Income Tax (PPh) Article 21 Notification Letters (SPT) of clients at XYZ consulting company. This research is descriptive with a qualitative approach. Three informants participated in the study namely, tax staff, marketing managers, and accounting staff at consulting firm XYZ. The results of the study indicate that the reporting mechanism of XYZ consulting company is in accordance with tax reporting procedures. The main obstacles faced are delays in receiving data from clients and technical difficulties in accessing the DJP Online system. Mitigation efforts are carried out through intensive communication with clients and technical assistance. Despite facing various technical and administrative obstacles, tax reporting for both companies and individuals is always carried out on time, in accordance with the deadlines set by the DJP. This is an important commitment maintained by the consultant team to maintain client compliance and trust.
PENDAMPINGAN UMKM KOPI SEMBALUN MENUJU PRODUK UNGGULAN EKSPOR MELALUI PENINGKATAN KUALITAS DAN STRATEGI PEMASARAN Trimulyanto, Athoriq; Ardiansyah, Muhammad; Afrida, Merisa; putri, Nadila Ayu; Rhamdhani, Noval; Kurniawan, Lalu Bisma Haris; Agustin, Pradita Ayu; Wardani, Suci; Fatimah, Sukma; Jayadi, Imran; Sarjan, M.
Jurnal Wicara Vol 3 No 6 (2025): Jurnal Wicara Desa
Publisher : Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/svrsn424

Abstract

Sembalun coffee has a distinctive flavor influenced by the geographical and climatic conditions of Mount Rinjani, making it a potential export commodity. However, limited technical capacity of SMEs in meeting quality standards, certification, packaging, and the low use of digital marketing remain key challenges. This program aimed to assist Sembalun coffee SMEs in improving product quality and expanding international market access. The methods included field observations, interviews, focus group discussions, Workshops, field practices (seedling, planting, harvesting), and halal certification assistance. The results showed an increase in partners’ knowledge of quality standards, strengthened skills in post-harvest processes, and improved awareness of the importance of digital marketing. Partners also successfully obtained halal certification, which enhanced product competitiveness in both national and international markets, and began adopting digital marketing strategies to broaden sales reach. In conclusion, this mentoring program significantly contributed to preparing Sembalun coffee as an export-oriented product while improving local economic sustainability.
Co-Authors Afrida, Merisa Agustin, Pradita Ayu Davina, Nazwa Jayadi, Imran Kurniawan, Lalu Bisma Haris Lenap, Indria Puspitasari M. Sarjan, M. Muhammad Ardiansyah Putri, Nadila Ayu Putri, Sarina Adila Rhamdhani, Noval Trimulyanto, Athoriq Wardani, Suci