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All Journal Jurnal Serina Abdimas
Sari, Vinetta Ratna
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Decision Sciences, Operations Research & Management Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Public Health Social Sciences

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EDUKASI PERPAJAKAN DAN PELATIHAN PENGHITUNGAN PAJAK PUSAT SISWA-SISWI SMAN 20 KAB.TANGERANG Kurniawati, Herni; Sari, Vinetta Ratna; Lie, Irene Kim
Jurnal Serina Abdimas Vol 1 No 2 (2023): Jurnal Serina Abdimas
Publisher : Lembaga Penelitian dan Pengabdian Kepada Masyarakat Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jsa.v1i2.26039

Abstract

The direction of the Minister of Finance and the Minister of Education and Culture for the younger generation starting at the elementary, junior high and high school levels are already tax literate by creating a tax-aware and intelligent generation to understand the importance of the role of taxes in Indonesia as a source of state revenue apart from the oil and gas sector for the welfare of the people. PKM is intended to help Partners understand the science of taxation, which is part of Accounting Economics. In Indonesia, the central tax which is managed centrally by the Ministry of Finance through the DGT, consists of Income Tax, Value Added Tax, Land and Building Tax, Stamp Duty, and Sales Tax on Luxury Goods. PKM uses primary and secondary data, where primary data is obtained directly from Partners, such as data from interviews with school principals and teachers as well as data in the form of information to what extent students understand taxes. PKM utilizes secondary data from journal articles, internet news sources, and books to support PKM. The results of PKM PKM activities have been carried out on Friday 12 May 2023 at 10.00 WIB until finished, offline by visiting schools with students as part of PKM. The outputs of PKM activities are presentations in national seminars as speakers, and articles uploaded by PINTAR as additional output.
PELATIHAN PENYUSUNAN ANGGARAN PENJUALAN DAN ANGGARAN LABA RUGI PADA SISWA-SISWI SMAN 20 KABUPATEN TANGERANG Kurniawati, Herni; Sari, Vinetta Ratna; Lie, Irene Kim
Jurnal Serina Abdimas Vol 2 No 3 (2024): Jurnal Serina Abdimas
Publisher : Lembaga Penelitian dan Pengabdian Kepada Masyarakat Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jsa.v2i3.32078

Abstract

Community Service / PKM is carried out against the background of the needs of students for the budget material needed by partners in studying Accounting Economics. In addition, Partners also need budget material for provision in pursuing a career working in the accounting field, or the material is needed for provision to continue school to college. The solution from the background is to provide training to Partners by teaching in class. PKM is carried out with the introduction method first to the Partner, followed by presenting the material in the form of printouts made in Microsoft Power Point and distributed to Partners as many as approximately 40 students. After presenting the material, time was given to students to ask questions in order to better understand the material. The result of the PKM is that the partners feel that they understand the sales budget and profit and loss material provided, and the partners ask to do PKM again in the next semester with advanced material, namely how to calculate the break-even point in sales. ABSTRAK Pengabdian Kepada Masyarakat/ PKM dilaksanakan dengan di latar belakangi oleh kebutuhan Siswa-siswi atas materi anggaran yang dibutuhkan Mitra dalam mempelajari ilmu Ekonomi Akuntansi. Selain itu Mitra juga membutuhkan materi anggaran untuk bekal dalam meniti karir bekerja di bidang Akuntansi, atau materi tersebut diperlukan untuk bekal melanjutkan sekolah ke perguruan tinggi. Solusi dari latar belakang adalah dengan memberikan pelatihan kepada Mitra dengan mengajar di kelas. PKM dilaksanakan dengan metode perkenalan terlebih dahulu kepada Mitra, dengan dilanjutkan memaparkan materi berbentuk print out yang dibuat dalam Microsoft Power Point dan dibagikan kepada Mitra sebanyak kurang lebih 40 siswa. Setelah memaparkan materi, diberikan waktu kepada siswa untuk bertanya agar lebih memahami materi. Hasil dari PKM adalah Mitra merasakan lebih memahami materi anggaran penjualan dan laba rugi yang diberikan, dan Mitra meminta untuk dilakukan Kembali PKM di semester berikutnya dengan materi lanjutan yaitu bagaimana menghitung titik impas dalam penjualan.
Co-Authors Herni Kurniawati Lie, irene kim