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Jurnal Pengabdian Bukit Pengharapan
Published by Institut Teknologi dan Bisnis Kristen Bukit Pengharapan
ISSN : -     EISSN : 29856671     DOI : 10.61696
Core Subject : Education,
Other
Jurnal Pengabdian Bukit Pengharapan (JURDIAN) merupakan jurnal yang berfokus kepada publikasi karya ilmiah dan artikel yang dihasilkan dari kegiatan Pengabdian kepada Masyarakat baik yang dilakukan oleh mahasiswa, peneliti dan dosen.
Arjuna Subject : Umum - Umum
Articles 4 Documents
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Search results for , issue "Vol. 5 No. 2 (2025)" : 4 Documents clear
SOSIALISASI PENENTUAN DASAR PENGENAAN PAJAK PERTAMBAHAN NILAI (PPN) DI DESA KLAMBIR LIMA KEBUN, KABUPATEN DELI SERDANG Rizkina, Miftha; Aliah, Nur; Adiman, Sumardi
Jurnal Pengabdian Bukit Pengharapan Vol. 5 No. 2 (2025)
Publisher : LPPM Institut Teknologi dan Bisnis Kristen Bukit Pengarapan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61696/jurdian.v5i2.973

Abstract

Pajak Pertambahan Nilai (PPN) merupakan salah satu instrumen utama penerimaan negara yang penerapannya sangat bergantung pada pemahaman wajib pajak, khususnya terkait penentuan Dasar Pengenaan Pajak (DPP) dan penerbitan Faktur Pajak. Namun demikian, di tingkat masyarakat dan pelaku usaha kecil masih dijumpai keterbatasan literasi perpajakan yang berdampak pada kesalahan administrasi dan rendahnya kepatuhan. Kegiatan pengabdian kepada masyarakat ini bertujuan untuk meningkatkan pemahaman masyarakat Desa Klambir Lima Kebun mengenai konsep PPN, dasar hukum, penentuan DPP, serta mekanisme Faktur Pajak sesuai ketentuan terbaru. Metode yang digunakan adalah pendekatan partisipatif melalui ceramah, diskusi, dan workshop praktik perhitungan DPP PPN. Hasil kegiatan menunjukkan adanya peningkatan pemahaman peserta terhadap penentuan DPP PPN dan kesadaran akan kewajiban perpajakan. Program ini juga memperoleh respons positif dari perangkat desa dan masyarakat, ditunjukkan oleh partisipasi aktif dalam diskusi dan simulasi. Kegiatan ini diharapkan dapat berkontribusi dalam meningkatkan kepatuhan pajak masyarakat secara berkelanjutan.
LITERASI PEMERIKSAAN KEUANGAN PADA UMKM DI KELURAHAN SIDOMULYO KECAMATAN STABAT Fachruddin, Wan; Aliah, Nur; Rizkina, Miftha; Sitorus, Atika Zuhra
Jurnal Pengabdian Bukit Pengharapan Vol. 5 No. 2 (2025)
Publisher : LPPM Institut Teknologi dan Bisnis Kristen Bukit Pengarapan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61696/jurdian.v5i2.975

Abstract

This Community Service Program aims to enhance financial examination literacy among Micro, Small, and Medium Enterprises (MSMEs) in Sidomulyo Village, Stabat District. The main problems faced by MSMEs in this area include limited understanding of basic financial examination, as indicated by inadequate transaction records, poorly organized supporting documents, the mixing of personal and business finances, and the inability to evaluate business financial conditions in a simple and systematic manner. The program was implemented using a participatory approach through socialization activities, interactive training, and direct assistance to MSME owners. The training materials focused on basic concepts of financial examination, identification and verification of transaction evidence, separation of personal and business finances, and the introduction of financial statements based on the MSME Financial Accounting Standards (SAK EMKM) as a foundation for financial evaluation. The evaluation results indicate a significant improvement in participants’ understanding of the importance of financial examination as a tool for financial control and business performance evaluation. Most participants reported increased confidence in managing their business finances in a more orderly and transparent manner. This program represents an initial step in building MSMEs’ awareness of financial examination practices to support more professional and sustainable business management.
ZERO WASTE INNOVATION: PEMANFAATAN LIMBAH KULIT PISANG UNTUK PENGUATAN USAHA MIKRO DI DESTINASI WISATA TAWANGMANGU KABUPATEN KARANGANYAR Panjaitan, Ingrid; Purba, Ika Rosenta; Gunawan, Inge; Damardjati, Fx
Jurnal Pengabdian Bukit Pengharapan Vol. 5 No. 2 (2025)
Publisher : LPPM Institut Teknologi dan Bisnis Kristen Bukit Pengarapan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61696/jurdian.v5i2.976

Abstract

This community service initiative aims to enhance awareness and skills among the local population in Tawangmangu Subdistrict, Karanganyar Regency, Central Java, Indonesia, in utilizing banana peel waste as a raw material for high-value economic products. As the leading banana-producing area in the regency, contributing tens of thousands of quintals in 2024 (Badan Pusat Statistik Kabupaten Karanganyar, 2025; Pantura Post, 2025a), Tawangmangu faces significant challenges in managing organic waste that poses risks of environmental pollution. Employing an entrepreneurship-based approach, the program trained participants to process banana peels into liquid organic fertilizer (POC), jam, and healthy snacks such as pudding and crackers, thereby promoting circular economy principles and zero-waste practices. Results demonstrated a 75% increase in participants’ knowledge and the potential for additional income through the sale of processed products. This activity contributes to sustainable development in the Tawangmangu tourism area.
PEMBUATAN TATA LETAK BUKU BIOGRAFI BERJUDUL “SUHARTATIK KONTRIBUSI DALAM PENINGKATAN KUALITAS PENDIDIKAN DI JAWA TIMUR” KARYA Dr. MUSTAKIM, S.Si., M.Si. Rumekso, Kunto Adi
Jurnal Pengabdian Bukit Pengharapan Vol. 5 No. 2 (2025)
Publisher : LPPM Institut Teknologi dan Bisnis Kristen Bukit Pengarapan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61696/jurdian.v5i2.977

Abstract

Awards for someone's performance and inspiring life are best realized in a biography. The biography of Mrs. Suhartatik, a modern Kartini who has contributed to improving the quality of education in East Java Province, was written by Dr. Mustakim, S.Si., M.Si. This is a fitting tribute, with the hope that it will serve as a medium to record the life story of Mrs. Suhartatik so that it will be immortalized in writing and can be read by current and future generations. The author had the opportunity to assist in designing the layout of a beautiful work that responds to the noble performance of the field of education, as a means of supporting efforts to achieve the national goal of developing superior, characterful, and wise human resources for a much better future for the nation through quality education.  

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