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All Journal INTERACTION: Jurnal Pendidikan Bahasa El-Mujtama: Jurnal Pengabdian Masyarakat Profitabilitas
Maria Lapriska Dian Ela Revita
Universitas Bina Sarana Informatika
Religion Computer Science & IT Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Social Sciences Other

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Workshop Pembuatan Laporan Keuangan Dasar Organisasi Nirlaba untuk Santri Lembaga Kesejahteraan Sosial Anak (LKSA) Nurul Iman Dede Mustomi; Asep Dony Suhendra; Khoirul Ulum; Maria Lapriska Dian Ela Revita
El-Mujtama: Jurnal Pengabdian Masyarakat Vol 2 No 2 (2022): El-Mujtama: Jurnal Pengabdian Masyarakat
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (905.333 KB) | DOI: 10.47467/elmujtama.v2i2.636

Abstract

ABSTRACT Financial reports for an organization are very fundamental. This is a form of transparency for the finances of an organization, especially for non-profit organizations such as the Child Social Welfare Institution (LKSA Nurul Iman) which is a community service partner this time. We from the Business Administration Study Program, Faculty of Economics and Business, Bina Sarana Informatika University held a community service with the main theme being a Workshop on Making Basic Financial Reports for Non-Profit Organizations for Students of the Child Welfare Institution (LKSA Nurul Iman). The main problem why we raised this theme is because LKSA Nurul Iman touches more on programs that are religious in nature, even though the challenges ahead are more difficult and global so that teenagers who are currently studying must be given general knowledge, one of which is understanding financial reporting. Departing from these problems, we provide a solution in the form of a financial report preparation workshop, where we will describe the steps for making financial reports that are easily understood by their age. The method we use in community service this time is in the form of a workshop by providing examples of how to make basic financial reports and immediately put them into practice so that participants can absorb the material provided. The implementation of community service this time is still online using the Zoom application. The use of the Zoom application is due to the pandemic that has not ended and is still PPKM level 2. The output achieved in this community service is in the form of a Press Release which will be published in online media. Hopefully this activity will have a positive impact where the skills gained can be used in the future for the benefit of the Foundation and become provisions when they apply for jobs or establish an organization.
Penerapan Penerapan Zahir Accounting versi 5.1 Pada Laporan Keuangan Perusahaan Dagang EJ. Endik Jaya Bogor: Laporan Keuangan Perusahaan Dagang Juarni Siregar; Maria Lapriska Dian Ela Revita; Leonita Hibono
PROFITABILITAS Vol 1 No 1 (2021): Teknologi Sistem Informasi Akuntansi
Publisher : Sistem Informasi Akuntansi Kampu Kabupaten Karawang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (648.023 KB) | DOI: 10.31294/profitabilitas.v1i1.432

Abstract

The era of the Industrial revolution 4.0, all using internet connecting, especially in the field of hardware technology in the form of computers and software technology in the form of applications. The existence of computers and applications can make data processing faster and more accurate and saves storage space in archiving. One of them is in processing financial data in various companies. At present there are still many companies that manage their financial data manually, including EJ. Endik Jaya. Weaknesses in the processing of financial data manually will be vulnerable to errors in the financial recording process, resulting in inaccurate reports. Therefore, by direct observation on company locations and interviews with EJ owners. Endik Jaya the author collects the evidence of the transaction and observes the processing of the company's financial data, to then apply it to Zahir Accounting Version 5.1. In addition, the author also uses the literature study method by reading books containing Zahir Accounting Version 5.1. It is expected that with the application of this application the process of financial records on EJ. Endik Jaya is becoming more effective and efficient, and produces financial reports that are fast, precise and accurate.
Calculation of Value Added Tax as A Tax Obligation for Taxable Entrepreneurs Maria Lapriska Dian Ela Revita; Dian Berliansyah Putra; Heri Aryadi; Natal Indra
INTERACTION: Jurnal Pendidikan Bahasa Vol 10 No 1 (2023): INTERACTION: Jurnal Pendidikan Bahasa
Publisher : Universitas Pendidikan Muhammadiyah (UNIMUDA) Sorong

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36232/jurnalpendidikanbahasa.v10i1.4171

Abstract

The economic activities that we carry out on a daily basis, consciously or unconsciously, actually come into direct contact with taxes, namely VAT (Value Added Tax). VAT is a levy imposed on a sale and purchase transaction of Taxable Goods/Services conducted by a Taxable Entrepreneur (PKP). PKP can be subject to sanctions in the form of administration such as fines and/or interest to criminal sanctions if they are late in making tax invoices and reporting periodic tax returns. Calculation of VAT Value, which includes Input VAT and Output VAT is carried out, to determine Underpaid VAT or Overpaid VAT on the Periodic Tax Return Report. The purpose of the research is to find out how the mechanism for collecting and calculating VAT obligations for PKP, and calculating the value of PKP Input and Output VAT. At this writing the writer uses descriptive qualitative methods and literature studies. Output tax is the same as sales transactions, input taxes are the same as purchase transactions. Input Tax in a Tax Period is credited with Output Tax in the same Tax Period, in accordance with statutory provisions. Credited Input Tax must use a Tax Invoice. Tax Invoice is proof of tax collection made by a Taxable Entrepreneur who delivers Taxable Goods or delivers Taxable Services. If the output tax is greater (>) than the input tax, then the PKP pays VAT to the state treasury. The output tax is less (<) than the tax, so the excess VAT is compensated for the next tax period. Credited Input Tax must use a Tax Invoice. Tax Invoice is proof of tax collection made by a Taxable Entrepreneur who delivers Taxable Goods or delivers Taxable Services. If the output tax is greater (>) than the input tax, then the PKP pays VAT to the state treasury. The output tax is less (<) than the tax, so the excess VAT is compensated for the next tax period.
Co-Authors Asep Dony Suhendra Dede Mustomi Dian Berliansyah Putra Heri Aryadi Juarni Siregar Khoirul Ulum Leonita Hibono Natal Indra