Postgraduated Community Service Journal
Vol. 5 No. 2 (2024)

PKM Pendampingan Penyusunan Laporan Keuangan Terintegrasi dan Perhitungan Perpajakan Pada Pelaku UMKM di Pasar Seni Sukawati Gianyar-Bali

Anak Agung Ayu Erna Trisnadewi (Fakultas Ekonomi dan Bisnis, Universitas Warmadewa, Indonesia)
Anak Agung Sri Purnami (Fakultas Ekonomi dan Bisnis, Universitas Warmadewa, Indonesia)
I Gusti Lanang Putra (Fakultas Ekonomi dan Bisnis, Universitas Warmadewa, Indonesia)



Article Info

Publish Date
27 Dec 2024

Abstract

One of the MSMEs experiencing problems in financial management is MSME actors who are members of the Traders Association at the Sukawati Art Market, Gianyar-Bali. Sukawati Art Market is located in Sukawati Village, Sukawati District, Gianyar Regency, which is approximately 30 minutes from the east of Denpasar City. Sukawati Art Market provides clothes such as typical Balinese batik, apart from typical Balinese batik, there are also various kinds of shirts and shorts available. and long and also some t-shirts with Balinese patterns at low prices. All Sukawati Art Market items are negotiable and the price can be a third of the first day offered by the seller. So the Sukawati Art Market has become a favorite shopping place for tourists. Initial observations emphasize that MSME actors in the Sukawati art market have very low financial literacy and very minimal tax aspects. The solution provided is to provide counseling, training and assistance regarding the preparation of financial reports and tax calculations for MSMEs. The results of this community service activity include MSMEs starting to implement better financial practices, such as neater transaction recording and cash flow monitoring. Increased understanding of taxation, including tax obligations, types of applicable taxes, and the correct way to report taxes.

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Journal Info

Abbrev

pcsj

Publisher

Subject

Other

Description

Postgraduate Community Service Journal (PCSJ) is a journal to serve as the premier peer-reviewed, interdisciplinary journal to advance theory and practice related to all forms of community and services. This includes highlighting innovative endeavors; critically examining emerging issues, trends, ...