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Jurnal Pengabdian Masyarakat, Akuntansi, Bisnis & Ekonomi (JPMABE)
Published by Politeknik Negeri Sriwijaya
ISSN : 29634903     EISSN : 30318564     DOI : 10.5281/zenodo
Core Subject : Economy,
Economics, Econometrics & Finance
urnal Pengabdian Masyarakat, Akuntansi, Bisnis & Ekonomi (JPMABE) memiliki fokus tentang pelaksanaan kegiatan pengabdian pada masyarakat khusus pada bidang Akuntansi, Bisnis, dan Ekonomi dan dari semua bidang ilmu. Ruang lingkup tentang kegiatan pengabdian pada masyarakat antara lain meliputi penyuluhan, pendampingan, pengembangan, pemasaran, keamanan pangan lokal, aplikasi Teknologi Tepat Guna (TTG), pemberdayaan masyarakat, akses sosial, daerah perbatasan, daerah kurang berkembang, dan pendidikan untuk pembangunan berkelanjutan.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 76 Documents
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PERHITUNGAN PPH 21 PEGAWAI TETAP BERDASARKAN PMK NO. 168 TAHUN 2023 PADA CV GHIFFAR ORGANIZER Kharisma Nabila; Wyanda Rossa Zhafira; Annisa Khairunisa; Indriani Indah Astuti; Indra Satriawan; Sukmini Hartati; Berlianti, Maulidia; Sri Wahyuni
Jurnal Pengabdian Masyarakat Akuntansi, Bisnis & Ekonomi Vol 3 No 4 (2025): Jurnal Pengabdian Masyarakat Akuntansi Bisnis dan Ekonomi (JPMABE)
Publisher : Jurusan Akuntansi Politeknik Negeri Sriwijaya Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.18008342

Abstract

Banyaknya masyarakat yang belum memahami cara memenuhi kewajiban pajaknya membuat pemerintah mengatur kembali pemotongan pajak penghasilan 21 (PPh 21) dengan mengeluarkan regulasi Peraturan Menteri Keuangan (PMK) No. 168 tahun 2023 tentang petunjuk pelaksanaan pemotongan pajak atas penghasilan sehubungan dengan pekerjaan, jasa, atau kegiatan orang pribadi. Tujuan utama dari program pengabdian kepada masyarakat ini adalah untuk merancang sebuah sistem informasi perhitungan pajak penghasilan pasal 21 orang pribadi berdasarkan PMK No. 168 tahun 2023 berbasis microsotf excel pada CV Ghiffar Organizer. Metode pengumpulan data yang dilaksanakan menggunakan wawancara dan dokumentasi serta berbagai sumber data dari buku, jurnal, dan internet. Hasil pengabdian menunjukkan bahwa CV Ghiffar Organizer belum melaksanakan perhitungan pajak penghasilan pasal 21 sesuai PMK No. 168 tahun 2023. Melalui kegiatan pengabdian ini, terlihat peningkatan pengetahuan karyawan CV. Ghiffar Organizer mengenai PMK No. 168 tahun 2023. Setelah penerapan sistem informasi Perhitungan Pajak Penghasilan Pasal 21 Pegawai Tetap Berdasarkan PMK No. 168 Tahun 2023 menggunakan Microsoft Excel, CV. Ghiffar Organizer dapat melakukan perhitungan dan penyusunan laporan pajak dengan lebih mudah dan tepat.
PENDAMPINGAN PENYUSUNAN LAPORAN KEUANGAN PADA UMKM Choiruddin, Choiruddin; Sulaiman, Sulaiman; Maria, Maria; Nurhasanah, Nurhasanah; Ananda Hendri Putri; Muhammad Prima; Fatimah Azzahrah
Jurnal Pengabdian Masyarakat Akuntansi, Bisnis & Ekonomi Vol 3 No 4 (2025): Jurnal Pengabdian Masyarakat Akuntansi Bisnis dan Ekonomi (JPMABE)
Publisher : Jurusan Akuntansi Politeknik Negeri Sriwijaya Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.18008311

Abstract

Fikri Koleksi, sebuah usaha di sektor industri yang fokus pada pembuatan kerajinan songket di Palembang, berlokasi di jalan Ki Rangga Wirasantika Wirosantiko No.500, 30 Ilir, Kecamatan Ilir Barat II, Palembang. UMKM ini sedang mencari solusi untuk mengelola keuangan operasionalnya dengan lebih baik. Hingga saat ini, Fikri Koleksi telah mencatat semua transaksi keuangan secara keseluruhan namun belum sistematisasi yang jelas. Oleh karena itu, dibutuhkan arahan dan bimbingan dalam menyusun laporan keuangan yang terstruktur. Pendekatan partisipatif diterapkan dalam program pendampingan ini, diawali dari edukasi, pencatatan transaksi, hingga tahap akhir pelaporan keuangan. Laporan keuangan yang disusun oleh pemilik usaha akan dievaluasi, masukan serta saran diberikan untuk memperbaiki kekeliruan yang terjadi. Dengan demikian, pengelola Fikri Koleksi akan mampu menyusun laporan keuangan sesuai Standar Akuntansi Keuangan Entitas Mikro, Kecil, dan Menengah (SAK EMKM).
PACKING STRATEGY: MODERNISASI UMKM JAMUR SANTRI Kurnia Widya Oktarini; Meilinda Dwi Anugrah; febrianti, devi; Ulfah Tika Saputri; Edy Firza
Jurnal Pengabdian Masyarakat Akuntansi, Bisnis & Ekonomi Vol 4 No 1 (2026): Jurnal Pengabdian Masyarakat Akuntansi Bisnis dan Ekonomi (JPMABE)
Publisher : Jurusan Akuntansi Politeknik Negeri Sriwijaya Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.18245221

Abstract

The community service program was implemented to address the challenges faced by Pondok Jamur Santri, an MSME that had not yet applied an adequate packaging strategy, resulting in products with limited appeal and market value. This activity aimed to enhance the partner’s understanding and skills in applying an effective packing strategy, particularly through the use of environmentally friendly packaging, the development of a logo, and the preparation of product information in a more structured manner. The methods employed included field observation, needs analysis, participatory training, and assistance in creating packaging prototypes and visual identity designs. The results indicate an improvement in the partner’s ability to understand modern packaging concepts, as shown by the development of two packaging prototypes, several logo designs, and digital promotional materials. These outputs successfully addressed the partner’s needs and have the potential to strengthen the competitiveness of hydroponic products in the local market. Overall, this program demonstrates that implementing an appropriate packaging strategy can enhance business image and support the sustainability of MSMEs engaged in modern agricultural practices. Keywords: hydroponics, packaging strategy, MSME, product branding
PENGGUNAAN ANALISIS RASIO DALAM RANGKA PENILAIAN KINERJA KEUANGAN KOPERASI DESA MERAH PUTIH (KDMP) BENTANGAN KECAMATAN WONOSARI KABUPATEN KLATEN Fresiliasari, Oktavie; Suhardjo, Yohanes
Jurnal Pengabdian Masyarakat Akuntansi, Bisnis & Ekonomi Vol 3 No 4 (2025): Jurnal Pengabdian Masyarakat Akuntansi Bisnis dan Ekonomi (JPMABE)
Publisher : Jurusan Akuntansi Politeknik Negeri Sriwijaya Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.18008413

Abstract

The President of the Republic of Indonesia for the 2024-2029 period, Prabowo Subianto, announced the launch of 80,000 village cooperatives under the name of the Merah Putih Village/Sub-district Cooperative. The KDMP Bentangan, Wonosari District, Klaten Regency, is a KDMP established by the Bentangan village community, Wonosari District, Klaten Regency, as an embodiment of Presidential Instruction Number 9 of 2025 concerning the Acceleration of the Establishment of Village/Sub-district Cooperatives. In carrying out its activities, the financial aspects of cooperatives can be analyzed through financial reports. Cooperative financial reports present the cooperative's financial performance in a structured manner that is useful for making decisions by cooperative managers. Cooperative financial performance can be measured using ratio analysis. The financial ratios that can be used to measure cooperative financial performance are the liquidity ratio, profitability ratio, and solvency ratio. In order to improve the understanding of KDMP Bentangan Management and Employees regarding the use of ratio analysis for assessing cooperative financial performance, a Community Service Activity was carried out, namely Training on the Use of Ratio Analysis for Financial Performance Assessment at KDMP Bentangan, Wonosari District, Klaten Regency on Saturday, October 25, 2025, which was attended by KDMP Bentangan management and employees. The training activity was carried out by presenting material regarding ratio analysis methods, cooperative financial performance and the implementation of ratio analysis to assess cooperative financial performance. After the presentation of the material, it was continued with a question and answer session between the resource person and participants. During the activity, participants followed the activity until it was finished and actively asked questions related to the material presented by the resource person.
PENERAPAN MANAJEMEN RISIKO UNTUK MENINGKATKAN DAYA SAING DAN KEBERLANJUTAN USAHA PADA UMKM TERASA BOOSTER Nurpratiwi, Tiara; Meilinda Anggreni; Twenty Mariza Syafitri; Dessy Carolina
Jurnal Pengabdian Masyarakat Akuntansi, Bisnis & Ekonomi Vol 3 No 4 (2025): Jurnal Pengabdian Masyarakat Akuntansi Bisnis dan Ekonomi (JPMABE)
Publisher : Jurusan Akuntansi Politeknik Negeri Sriwijaya Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.18008397

Abstract

Micro, Small, and Medium Enterprises (MSMEs) often face structural vulnerabilities due to reactive management styles. This community service aims to transform the governance of MSME Terasa Booster, a breastfeeding supplement producer in Palembang, from a reactive to a proactive pattern through the application of risk management. The partner's problems include supplier dependency, stock damage risks due to infrastructure, and regulatory compliance. The implementation method was carried out strictly through preparation stages (FGD), education and training, tool development (working paper), and implementation mentoring. The results showed the successful identification of seven key risks mapped into priority zones. The main output, a customized "Risk Management Working Paper," has been implemented to mitigate crucial risks, such as procuring power backup for freezers and digitalizing stock recording. In conclusion, this intervention effectively improved the partner's managerial literacy and created an early warning system that supports business sustainability.
PERANCANGAN SISTEM INFORMASI AKUNTANSI PENJUALAN TUNAI PADA CV ADI PUTRA UTAMA PALEMBANG Henny Yulsiati; Harti, Riska
Jurnal Pengabdian Masyarakat Akuntansi, Bisnis & Ekonomi Vol 4 No 1 (2026): Jurnal Pengabdian Masyarakat Akuntansi Bisnis dan Ekonomi (JPMABE)
Publisher : Jurusan Akuntansi Politeknik Negeri Sriwijaya Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.18371708

Abstract

This study aims to design a cash sales accounting information system based on Microsoft Access at CV Adi Putra Utama Palembang. The research is motivated by problems in the existing manual cash sales system, which causes inefficiency in recording, data inaccuracies, and limited sales reporting. The research method employs a descriptive qualitative approach with a case study method. System development is conducted using the Software Development Life Cycle (SDLC) Waterfall model, limited to the requirement analysis and system design stages. The results indicate that the proposed system improves transaction recording efficiency, enhances data accuracy, and produces timely and informative sales reports. However, the system still has limitations in terms of functional scope and system integration. Therefore, further development is required to enhance system capabilities and better support the company’s operational and managerial needs in the future.

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