Claim Missing Document
Check
Articles

Found 2 Documents
Search
Journal : Wahana Dedikasi : Jurnal PkM Ilmu Kependidikan

Sosialisasi Penerapan Standar Akuntansi Keuangan Entitas Mikro, Kecil, dan Menengah (EMKM) Untuk Usaha Mikro, Kecil, Menengah (UMKM) Rina Tjandra Kirana; Ermadiani Ermadiani; Anton Indra Budiman
Wahana Dedikasi : Jurnal PkM Ilmu Kependidikan Vol 5, No 1 (2022): Wahana Dedikasi : Jurnal PkM Ilmu Kependidikan
Publisher : Universitas PGRI Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31851/dedikasi.v5i1.6703

Abstract

This activity, which was carried out in the village of Kerinjing, Ogan Ilir Regency, South Sumatra, was aimed at MSMEs in the village. As in general UMKM in Indonesia, the bookkeeping made by UMKM in Kerinjing village is still very simple and tends to ignore the applicable standard rules. With the growing business, UMKM are required to relate to external parties of the company. For example, to increase capital, UMKM will relate to financial institutions. Financial institutions will usually require financial reports to assess the creditworthiness of UMKM. UMKM must provide their financial reports properly according to applicable standards. To help UMKM, the Financial Accounting Standards Board (DSAK) IAI has ratified SAK EMKM on October 24, 2016. SAK EMKM is made simple so that it becomes an accounting and financial standard that is easily understood by UMKM actors in Indonesia. The purpose of this activity is so that UMKM actors in Kerinjing village are able to understand SAK EMKM, are able to apply SAK EMKM in preparing financial reports and are able to prepare financial reports according to SAK EMKM. This activity is carried out by providing an understanding of SAK EMKM, providing knowledge about the application of SAK EMKM in the preparation of financial reports and providing assistance in preparing financial reports according to SAK EMKM for UMKM actors in Kerinjing village.
Sosialisasi Pemahaman Atas Pajak Bea Perolehan Hak Atas Tanah Bangunan (BPHTB) Bagi Masyarakat Kerinjing Ermadiani Ermadiani; Rina Tjandrakirana; Ika Sasti Ferina; Eka Meirawati
Wahana Dedikasi : Jurnal PkM Ilmu Kependidikan Vol 5, No 1 (2022): Wahana Dedikasi : Jurnal PkM Ilmu Kependidikan
Publisher : Universitas PGRI Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31851/dedikasi.v5i1.6684

Abstract

Kegiatan yang dilaksanakan di desa Kerinjing Kabupaten Ogan Ilir Sumatera Selatan ini ditujukan untuk penduduk desa yang tercatat sebagai Wajib Pajak yang memperoleh hak atas tanah dan/atau bangunan. Permasalahan utama objek sasaran adalah kurangnya informasi,pemahaman, kesadaran dan kepatuhan dalam membayar BPHTB. Sosialisasi BPHTB sangat  penting dilaksanakan mengingat sistem self-assessment­ yang dianut di Indonesia. Sistem ini menuntut wajib pajak memahami, memiliki kesadaran, kejujuran, keinginan dan kemampuan untuk menghitung, melaporkan dan membayar pajaknya sendiri (Undang-Undang Nomor 20 Tahun 2000 pasal 10 Ayat 1). Tujuan kegiatan ini agar penduduk desa Kerinjing Kabupaten Ogan Ilir Sumatera Selatan memahami penerapan Pajak BPHTB, menguasai regulasi terkait pemahaman dan kesadaran pembayaran Pajak BPHTB, memahami serta mengetahui informasi mengenai Pajak BPHTB. Kegiatan ini dilakukan dengan cara memberikan pemahaman terhadap penerapan Pajak BPHTB, kesiapan penguasaan regulasi terkait pemahaman dan kesadaran pembayaran Pajak BPHTB, serta kesiapan memahami dan memberikan informasi Pajak BPHTB bagi penduduk desa Kerinjing.