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All Journal Jurnal Manajemen dan Bisnis Sriwijaya SRIWIJAYA INTERNATIONAL JOURNAL OF DYNAMIC ECONOMICS AND BUSINESS Jurnal Neraca: Jurnal Pendidikan dan Ilmu Ekonomi Akuntansi Profita : Komunikasi Ilmiah dan Perpajakan Jurnal Ilmiah Ekonomi Global Masa Kini AKUNTABILITAS: Jurnal Penelitian dan Pengembangan Akuntansi BALANCE Jurnal Akuntansi dan Bisnis Sricommerce: Journal of Sriwijaya Community Services Wahana Dedikasi : Jurnal PkM Ilmu Kependidikan Jurnal Pengabdian Kolaborasi dan Inovasi IPTEKS Journal of Social Science
Tjandrakirana, Rina
Faculty Of Economics, Universitas Sriwijaya
Agriculture, Biological Sciences & Forestry Arts Humanities Chemistry Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Immunology & microbiology Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Physics Social Sciences Other

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Journal : Sricommerce: Journal of Sriwijaya Community Services

 1 
Socialization and Training of Article 23 Income Tax in Kerinjing Village, Ogan Ilir District Anton Indra Budiman; Ermadiani Ermadiani; Rina Tjandrakirana; Achmad Soediro; Media Kusumawardani; Fardinant Adhitama; Hasni Yusrianti
Sricommerce: Journal of Sriwijaya Community Services Vol 3, No 1 (2022): Sricommerce: Journal of Sriwijaya Community Services
Publisher : Faculty of Economics, Universitas Sriwijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29259/jscs.v3i1.62

Abstract

The implementation of laws and regulations regarding villages still has many problems that must be addressed properly and as early as possible. Problems start from the aspect of human resources, regional and village regulations that have not been compiled, the readiness of village documents that are not yet available and so on. Training on Income Tax Article 23 is expected to be able to provide solutions to aspects of improving human resources. The objects of this community service activity are all village government officials who are responsible for managing village finances. The training given to training participants uses the pedagogical learning method, where the speaker provides training with a monologue then continues with a two-way dialogue between the resource person and the participant. Community service activities are carried out in Kerinjing Village and carried out within 2 days. The results of this training can be concluded that: 1) The role of village officials in Kerinjing Village, Tanjung Raja Ogan Ilir sub-district in relation to Income Tax Article 23 is very large; 2) There is a suitability of training material with the needs of village officials to increase understanding of Article 23 Income Tax; 3) There is a positive response seen from the enthusiasm of the training participants to participate in service activities; 4) There needs to be assistance for village officials in calculating, calculating, paying, reporting in relation to Income Tax Article 23. Especially in relation to tax notification (SPT) both periodic and annual SPT.
Assistance in Compiling Cash Flow Reports for Small Businesses in Kerinjing Village Rina Tjandrakirana; Ermadiani Ermadiani; Anton Indra Budiman
Sricommerce: Journal of Sriwijaya Community Services Vol 3, No 1 (2022): Sricommerce: Journal of Sriwijaya Community Services
Publisher : Faculty of Economics, Universitas Sriwijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29259/jscs.v3i1.46

Abstract

Cash flow statement is an important report for every company. Cash flow is described as cash inflows and cash outflows. Cash flow statements are often used to describe the company's ability to meet operating costs and company obligations, so that in order to generate additional profits, the company must have cash to reinvest. Broadly speaking, the cash flow statement consists of three activities, namely operational activities, investing activities and financing activities. Each of these activities has its own role in the cash flow statement. The focus of problems faced by small businesses in general is not making bookkeeping, so they do not prepare financial reports including cash flow statements. This will cause the business process to falter and even go bankrupt. In addition, bookkeeping can be useful for knowing the company's financial condition, avoiding fraud, and can also help in making decisions.This Community Service will be carried out in Kerinjing village. This activity will be carried out by providing technical guidance to small business actors, where small business actors will be given prior knowledge of accounting science, the importance of accounting in a business, as well as financial reports, especially cash flow reports. Then they will also be given technical guidance on how to prepare a cash flow statement, and will be given assistance in preparing a cash flow statement for their business.
Socialization and Training of Value-added Tax (PPN) in Kerinjing Village, Ogan Ilir Regency Ermadiani Ermadiani; Rina Tjandrakirana; Rochmawati Daud; Anton Indra Budiman
Sricommerce: Journal of Sriwijaya Community Services Vol 3, No 1 (2022): Sricommerce: Journal of Sriwijaya Community Services
Publisher : Faculty of Economics, Universitas Sriwijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29259/jscs.v3i1.44

Abstract

Kerinjing Village is one of 241 villages in Ogan Ilir Regency and one of 19 villages in Tanjung Raja District, which is 7 Km to the West from the District Capital and 13 Km to the East from the Regency Capital and has an area of ± 3 , 00 Km2. Kerinjing Village is divided into 2 hamlets led by each Hamlet Head. VAT is a tax imposed on any added value of goods or services in circulation from producers to consumers. VAT is a tax imposed on any added value of goods or services in circulation from producers to consumers. The training given to training participants uses the pedagogical learning method. This method provides training to participants where participants are considered as adults. The speaker provides training with a monologue then continues with a two-way dialogue between the resource person and the participants. Community service activities are carried out in Kerinjing Village and are carried out within 2 days. This service plan was carried out for 1 month. In this training, participants were also given examples of recording and calculating VAT. So far, they don't really understand and know about how to make correct financial records in accounting. Participants can try to make financial records according to the income they receive from their business and try to calculate the amount of tax to be paid and make tax reports. The service team provides direct guidance and assistance in making financial records, calculating the amount of tax to be paid based on the income received and making tax reports.
Co-Authors Adhitama, Fardinant Ahmad Widad, Ahmad Anton Indra Budiman Aspahani ASPAHANI ., ASPAHANI Atikah Mustika Budiman, Anton Indra Burhanuddin Burhanuddin Diani, Erma Dwi Rini Dwirini Dwirini Dwirini, Dwirini Eka Meirawati Ermadiani Ermadiani, Ermadiani Galih Ramadhan Adinegara Harun Delamat HASNI YUSRIANTI Ika Sasti Ferina, Ika Sasti IRA APRILITA Media Kusumawardani, Media Meirawati, Eka Meva Monika Nurmawati Oktaria Permatasari, Ariadna Rochmawati Daud, Rochmawati Rohman, Abdul Rosita, Putri Siti Maryana Fatrianisa Soediro, Achmad Ubaidillah ., Ubaidillah Ubaidillah Ubaidillah Ubaidillah Ubaidillah Yulia Saftiana