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All Journal Journal on Education Indonesian Journal of Economics, Social, and Humanities JAS (Jurnal Akuntansi Syariah) Jurnal Ilmiah Manajemen Kesatuan Jurnal Ilmiah Akuntansi Kesatuan Jurnal Pengabdian kepada Masyarakat Nusantara (JPkMN) Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) ABDI SABHA (Jurnal Pengabdian kepada Masyarakat) ABDI EQUATOR Joong-Ki : Jurnal Pengabdian Masyarakat Jurnal Manajemen dan Bisnis Pattimura Proceeding : Conference of Science and Technology Jurnal Akuntansi dan Manajemen Bisnis (JAMAN) Jurnal Ilmiah Multidisiplin (JUKIM) Jurnal Abdi Masyarakat Multidisiplin (JAMMU) Jurnal IAKP: Jurnal Inovasi Akuntansi Keuangan & Perpajakan Jurnal Manajemen, Akuntansi, Ekonomi Apollo: Journal of Tourism and Business Jurnal Pengabdian Kreatif Cemerlang Indonesia Joong-Ki Talent: Journal of Economics and Business
Safrizal Safrizal
STIE Mahapautra Riau
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Astronomy Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Chemistry Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Materials Science & Nanotechnology Mathematics Physics Social Sciences

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ANALISIS PENGGUNAAN INSENTIF PPH FINAL UMKM SEBAGAI SALAH SATU PROGRAM PEMULIHAN EKONOMI NASIONAL TERHADAP PENERIMAAN PAJAK DI KPP PRATAMA PANGKAL PINANG Ade Emilya Sepa; Safrizal Safrizal
ABDI EQUATOR Vol 3, No 1 (2023): MARET 2023
Publisher : Jurusan Akuntansi FEB UNTAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26418/abdiequator.v3i1.66981

Abstract

On May 31, 2020 the government issued a policy as a form of effort as well as a legal umbrella program aimed at overcoming national economic and health problems as a result of the corona virus, namely the Covid-19 Handling Program and National Economic Recovery. One of these programs is to provide support for small and medium enterprises to continue to run their business as a step that can support the movement of the national economy. This support is carried out by providing tax incentives in the form of Final PPh borne by the government. The tax that is borne is the tax that is imposed based on Government Regulation Number 23 of 2018. The incentive was initially given during the April 2020 Tax Period until the September 2020 Tax Period, then the government issued apolicy again so that the incentive could be used until December 2021. Not until there in 2022 the government again issued a policy that regulates the granting of tax-free facilities to individual Final Income Tax having accumulated turnover in one tax year not exceeding IDR 500,000,000.00. This facility is expected to be used optimally by business actors and can ease the burden by increasing their income. However, in reality the use of this incentive has not been implemented by all MSME actors, including taxpayers in the Pangkal Pinang KPP Pratama work area. And this is directly proportional to the contribution of the final PPh tax payment borne by the government towards the realization of KPP revenues.
PELATIHAN MANAJEMEN KEUANGAN UMKM BAGI PELAKU UMKM KOTA BATAM Marnala Sitinjak; Safrizal; Wirdayani Wahab
 Jurnal Abdi Masyarakat Multidisiplin Vol. 2 No. 1 (2023): April: JURNAL ABDI MASYARAKAT MULTIDISIPLIN
Publisher : Asosiasi Dosen Muda Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56127/jammu.v2i1.857

Abstract

Usaha mikro kecil dan menengah merupakan sebuah usaha produktif dimiliki oleh seseorang atau kelompok usaha dan telah memenuhi kriteria sebagai usaha mikro, hadirnya UMKM tentunya menjadi penggerak tumbuhnya usaha masyarakat, hal ini tentunya diperlukan pengetahuan terkait pengelolan umkm yang didirikan termasuk dalam manajemen keuangan. Tujuan dari pengabdian ini adalah untuk memberikan pelatihan terkait manajemen keuangan pada Usaha Mikro Kecil Menengah (UMKM) di Kota Batam. Pengelolaan keuangan UMKM sangat penting untuk diperhatikan dalam rangka memberikan peningkatan manajemen keuangan. Tempat pelaksanaan kegiatan ini dilakukan di Kota Batam bagi para pelaku UMKM. Metode pelaksanaan dalam kegiatan ini ialah ceramah melalui penyampaian materi terkait manajemen keuangan, serta praktek penyusunan dalam pembuatan laporan keuangan UMKM. Hasil kegiatan pelaksanaan ini pengabdian ini menggambarkan bahwa para pelaku UMKM telah memahami bagaimana pengelolaan manajemen keuangan secara sederhana, serta telah mampu menyusun laporan keuangan UMKM.
Pelatihan Kewirausahaan Bagi Pelaku Usaha Mikro Kecil Menengah (UMKM) Kota Pekanbaru Nur Azlina; Safrizal Safrizal; Desmiyawati Desmiyawati; Taufeni Taufik
Jurnal Pengabdian kepada Masyarakat Nusantara Vol. 4 No. 3 (2023): Jurnal Pengabdian kepada Masyarakat Nusantara (JPkMN)
Publisher : Sistem Informasi dan Teknologi (Sisfokomtek)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55338/jpkmn.v4i3.1585

Abstract

Kewirausahaan sebagai salah satu aspek penting dalam upaya meningkatkan ekonomi masyarakat, namun pada kenyataannya kondisi ini tidak sebanding antara kuantitas dan kualitas dari banyaknya UMKM yang ada, akibat kurangnya pemahaman, pelatihan, serta pendampingan usaha. Pelaksanaan kegiatan pengabdian ini bertujuan untuk memberikan pemahaman terkait peningkatan kualitas usaha bagi Usaha Mikro Kecil Menengah (UMKM) di Kota Pekanbaru. Kegiatan pelatihan ini memuat materi terkait kewirausahaan serta pemahaman atas pencatatan keuangan bagi pelaku usaha dalam menyusun laporan keuangannya. Peserta kegiatan pengabdian ini melibatkan seluruh pelaku Usaha Mikro Kecil Menengah di Kota Pekanbaru. Metode pelaksanaan kegiatan pengabdian ini dilakukan melalu ceramah yang disampaikan oleh narasumber sesuai bidang, serta praktek langsung dalam penyelesaian transasksi akuntansi terkait penyusunan laporan keuangan yang terdiri atas laporann laba rugi, perubahan modal usaha, serta laporan posisi keuangan (neraca). Hasil pelaksanaan pengabdian ini menunjukan bahwa kegiatan pelatihan kewirausahaan memegang peranan penting bagi pelaku usaha dalam menjalankan bisnis, disamping itu pemahaman terkait akuntansi juga turut memegang kendali dalam terciptanya penyusunan keuangan yang baik bagi UMKM di Kota Pekanbaru.
Analisis Komparatif Kinerja Keuangan Sebelum dan Selama Pandemi Covid-19 Pada PT Semen King Stone (Persero) Tbk Safrizal Safrizal; Annatasya Nur Isnaini
Jurnal Ilmiah Akuntansi Kesatuan Vol. 11 No. 2 (2023): JIAKES Edisi Agustus 2023
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v11i2.1660

Abstract

The aim of this study is to analyze a comparison between financial performance before and during the Covid-19 pandemic to find out what changes have occurred to PT Semen Baturaja (Persero) Tbk after the incident. This research uses a quantitative descriptive method. The data analyzed is in the form of financial reports for the 2018-2021 period. This data is secondary data obtained by accessing www.idx.co.id and/or visiting the website of PT Semen Baturaja (Persero) Tbk. The results of this study indicate that the financial performance seen from the calculation of the profitability ratio is considered not good because it has not been able to meet industry standards. The value of the profitability ratio has decreased during the Covid-19 pandemic. Meanwhile, the financial performance seen from the liquidity ratio is considered quite good because during the pandemic the company was able to increase the score of this ratio so that it met industry standards, even though at the beginning of the pandemic the company experienced a decrease in the value of the liquidity ratio. There are several studies of financial performance in assessing the performance of a company regarding the issue of comparison of company ratios. But only limited to financial conditions, this research is intended to contribute to the field of environmental health conditions, namely from the point of view of the current Covid 19 pandemic.
Peningkatan Ekonomi UMKM Kolam Pancing Melalui Manajemen Pengembangan Usaha Serta Pencatatan Keuangan Mandiri Wirdayani Wahab; Safrizal Safrizal; Marnala Sitinjak; Rahmadani Hidayat; Zahida Zahida
Jurnal Pengabdian kepada Masyarakat Nusantara Vol. 4 No. 4 (2023): Jurnal Pengabdian kepada Masyarakat Nusantara (JPkMN)
Publisher : Sistem Informasi dan Teknologi (Sisfokomtek)

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Usaha Mikro Kecil dan Menengah (UMKM) sebagai objek yang menjadi perhatian bagi pemerintah dalam meningkatkan ekonomi masayarakat, ekonomi yang kuat akan terwujud dari aktivitas UMKM yang semakin meningkat, sehingga menjadi bahan kajian yang perlu dilakukan dengan tujuan agar usaha bisnis masyarakat dapat berkembang dan meningkat, sehingga akan memberikan kontribusi bagi ekonomi indonesia. Tujuan dari kegiatan ini ialah untuk memberikan pengetahuan dan informasi akan sistem pencatatan akuntansi, kiat dalam memanfaatkan strategi pemasaran usaha, serta memberikan pengetahuan terkait kiat dalam mengembangkan unit bisnis pada Usaha Mikro Kecil Menengah. Metode yang digunakan dalam kegiatan ini berupa ceramah, diskusi dan simulasi, serta pendampingan dan praktek. Hasil pelaksanaan kegiatan ini menunjukan dengan adanya pelatihan terkait pencatatan keuangan yang praktis unit usaha mampu membuat laporan keuangan secara mandiri, melaui strategi pemasaran usaha bisnis mampu memanfaatkan media platform marketing, dan dengan adanya pengembangan usaha, pelaku bisnis mampu merancang roadmap bisnis kedepan dalam jangka  tahunan dan menengah.
Pendampingan Pelatihan Penerapan E-Commerce dalam Usaha Peningkatan Penjualan Pada Lyna Risoles Yayu Kusdiana; Safrizal; Muhamad Rizki; Riyan Afriadi
Joong-Ki : Jurnal Pengabdian Masyarakat Vol. 1 No. 2: Mei 2022
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/joongki.v1i2.216

Abstract

Pemasaran melalui e - commerce dengan menggunakan media sosial seperti facebook (FB), instagram (IG) dan whatsup business sangat membantu para pelaku UMKM untuk meningkatkan penjualannya Hal ini telah di buktikan oleh Lyna Risoeles sebagai salah satu pelaku UMKM yang bergerak dalam bidang jajanan pasar dengan menu utamanya risoles. Logo dan benner juga membawa pengatruh yang besar bagi Lyna Risoles sebagai bentuk cara mempromosikan produknya sehingga dapat meningkatkan omset penjualan.
Peran Lokasi dan Harga Terhadap Keputusan Mahasiswa Memilih STIE Mahaputra Riau dengan Minat Sebagai Variabel Intervening Nusyirwan Nusyirwan; Safrizal Safrizal; Rahmadani Hidayat
Jurnal Ilmiah Manajemen Kesatuan Vol. 11 No. 2 (2023): JIMKES Edisi Agustus 2023
Publisher : LPPM Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jimkes.v11i2.1542

Abstract

Student interest and decision making to choose a place to continue their education is very important to be understood by every university, so it is necessary to make efforts to always learn about the needs and desires of prospective students. This study aims to determine the role of location and price on student decisions in choosing STIE Mahaputra Riau with interest as an intervening variable. The variables used in this study were location and price as independent variables, decision as the dependent variable, and interest as intervening variables.The data source in this study is primary data, where the data collection method uses a questionnaire method distributed in STIE Mahaputra Riau. The number of respondents in this study was 220 people who were determined by proportional random sampling. The data analysis technique used is path analysis. The results showed that location and price partially had a positive and significant effect on decisions, location and price partially had a positive and significant effect on interest, location and price had a positive and significant effect on decisions through interest as an intervening variable, interest had a positive and significant effect on decisions
Analysis of Internal Control of Bad Receivables Safrizal Safrizal; Sumiyati Sumiyati
Talent: Journal of Economics and Business Vol. 2 No. 01 (2024): March 2024
Publisher : Lentera Ilmu Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59422/jeb.v2i01.293

Abstract

The purpose of this research is to find out whether the internal control of bad debts at the company PT. X is running well. Because basically selling on credit also carries the risk of uncollectible portions of the receivables or even all of the receivables. Companies often face challenges in recovering debts from customers, especially in cases of credit sales, which gives rise to the phenomenon of bad debts. This phenomenon results in significant financial risk, with the possibility of partial or even complete loss of receivables. In this research, the analytical approach used is a qualitative descriptive method, which utilizes primary data obtained through interviews with PT management. X. This study provides a deep picture of how the company responds to and handles the risk of uncollectible receivables and how effective the company's internal control is in preventing and reducing this problem. The results of this research indicate that although the implementation of internal control at PT. X goes well but there is a failure in recovering some receivables, which results in uncollectible receivables. This situation is caused by various factors such as company policy, poor internal control, weak credit evaluation and other things. These findings highlight the importance of improving strategy and internal control in receivables management, to avoid the accumulation of bad debts and their negative impact on the company's financial position
Co-Authors Ade Dwi Lestari Ade Emilya Sepa Aditya Wahyu Purnama Alwati Alwati Annatasya Nur Isnaini Arfah Piliang Azizah Putri Desmiyawati Desmiyawati Destari Simanjuntak Dini Kartika Ansyari Egidiah Amalia J Julianti Jeni Idia Khalista Aqilla Mude M. Hafizh Anbiya Marnala Sitinjak MASRIL, MASRIL Menhard, Menhard Muhamad Rizki Muhammad Yusuf Nur Azlina Nuryirwan Nusyirwan nusyirwan Nusyirwan Nusyirwan Puji Rahayu Puji Rahayu Rahma Yulita Rahmadani Hidayat Rahmadani Hidayat Rasmon Rasmon Riyan Afriadi Rudi Antoro Sitinjak, Marnala Sugianto Sugianto Sumiyati Sumiyati Susi Aritonang Tatik Sutarti Taufeni Taufik Taufeni Taufik Wirdayani Wahab wirdayani wahab Yayu Kusdiana Yesi Mutia Basri Yola Gusti Anthoni Zahida Zahida