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All Journal JURNAL EDUCATION AND DEVELOPMENT Al-Adl : Jurnal Hukum Jurnal Pemberdayaan Masyarakat Indonesia (JPMI)
Trisulo Trisulo
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Edukasi Penggunaan Aplikasi Akuntansi UKM Trisulo, Trisulo; Lawi, Kresensia Berliana; Sianturi, Indra Polma; Napitupulu, Danny Haryanto
Journal Pemberdayaan Masyarakat Indonesia Vol 4 No 2 (2022): Jurnal Pemberdayaan Masyarakat Indonesia (JPMI)
Publisher : Pusat Pengabdian kepada Masyarakat (PPKM) Universitas Prasetiya Mulya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21632/jpmi.4.2.161-171

Abstract

Micro, Small, and Medium Enterprises (MSMEs) are trading businesses or economic activities carried out by individuals or groups of people who have a role in Indonesia's economic development. The existence of MSMEs which have a major role in the economy needs to be maintained and developed so that they can provide more benefits for the community and the Indonesian economy. The problem for MSMEs today is the lack of ability and knowledge in the field of accounting, especially in recording and making financial reports. The PKN STAN Community Service Program is integrated with the Student Work Lecture (KKM) conducted by the Ak 106 group to help MSME actors to have the ability to manage their finances. The activity focused on providing technical guidance related to the use of SME Accounting applications to partners who own Halal Mart SMEs in Duri City, Bengkalis Regency, Riau. The method used in educating the use of SME Applications is the training and visiting system (LAKU) method, intending to help partners record and prepare financial reports. As a result of these activities, MSME Halal Mart partners can use the Android-based SME Accounting application and realize the benefits and ease of recording accounting using the application.
Pembelajaran Kooperatif Pengisian e-filing Bagi Pelaku UMKM di Kelurahan Cipadu-Ciledug-Tangerang Trisulo, Trisulo; Indrawati, Iin
Journal Pemberdayaan Masyarakat Indonesia Vol 1 No 2 (2019): Jurnal Pemberdayaan Masyarakat Indonesia (JPMI)
Publisher : Pusat Pengabdian kepada Masyarakat (PPKM) Universitas Prasetiya Mulya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (229.714 KB) | DOI: 10.21632/jpmi.1.2.425-430

Abstract

The Directorate General of Tax (DGT) developed various applications to facilitate taxpayers in carrying out tax obligations through e-filing. There are still many taxpayers who do not understand e-filing so come to the tax office to report the tax return. Yet by utilizing e-filing, time and cost can be more productive. UMKM is a new potential in increasing tax contributions. The government through several regulations is aiming at efforts to increase taxation from the UMKM sector. One of them is the reduction of UMKM tax rates from 1% to 0.5%. The problem of understanding and awareness of taxpayers is the key to the success of these efforts. A special strategy is needed to educate the UMKM community. This is a form of mutual responsibility between the people and the government. Some obstacles in taxation socialization include filling e-filing for tax reporting purposes. Difficulties were found in the field in providing socialization material to UMKMs related to tax obligations. Jigsaw type Cooperative Learning in e-filing filling is an effort to increase the taxation potential of the UMKM sector, as well as evidence of government responsibility in public services.
IMPLEMENTASI ASAS PENGELOLAAN KEUANGAN DESA (STUDI PADA DESA SINDUADI, MLATI, SLEMAN) Trisulo, Trisulo; Susilo, Budi; Johantri, Bagas
JURNAL EDUCATION AND DEVELOPMENT Vol 12 No 3 (2024): Vol 12 No 3 September 2024
Publisher : Institut Pendidikan Tapanuli Selatan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37081/ed.v12i3.6294

Abstract

Penelitian ini bertujuan mengetahui penerapan asas pada tiap tahapan pengelolaan keuangan desa serta mengetahui kendala penerapan asas pengelolaan keuangan desa. Pengelolaan keuangan desa seharusnya dilaksanakan berdasarkan asas transparan, akuntabel, partisipatif serta dilakukan dengan tertib dan disiplin anggaran. Penelitian ini menggunakan metode deskriptif kualitatif. Data penelitian diperoleh dari pengamatan langsung dan wawancara yang melibatkan para praktisi Badan Usaha Milik Keluarahan, pendamping desa, dan praktisi ahli. Lokasi penelitian adalah Kalurahan Sinduadi Kecamatan Mlati, Kabupaten Sleman. Hasil penelitian menunjukkan bahwa terdapat kesadaran terhadap urgensi asas-asas pengelolaan keuangan desa tetapi tidak ditemukan adanya pedoman tentang standar minimal pengelolaa keuangan desa. Kendala dalam pengelolaan keuangan desa adalah kurangnya pemahaman para pelaku terhadap ilmu pengelolaan keuangan. Selain itu, masyarakat pada dasarnya tidak peduli dengan bentuk pertanggungjawaban keuangan yang mengakibatkan inkonsistensi penerapan asas-asas pengelolaan keuangan desa. Bagi pemerintah, penelitian ini menunjukkan perlunya fasilitasi dalam pengelola keuangan desa baik berbentuk aplikasi pengelolaan keuangan yang terstandar secara nasional maupun regulasi yang menjamin implementasi asas-asas pengelolaan keuangan desa.
COMPARISON OF FAMILY LAW SYSTEMS IN THE UNITED STATES, INDONESIA, AND FRANCE: A CASE STUDY OF MARRIAGE AND DIVORCE RULES Utama, Sofyan Mei; Farid, Diana; Trisulo, Trisulo; Siddiq, Achmad; Nazmi, Nahdia
Al-Adl : Jurnal Hukum Vol 16, No 2 (2024)
Publisher : Fakultas Hukum, Universitas Islam Kalimantan Muhammad Arsyad Al Banjari

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31602/al-adl.v16i2.11261

Abstract

Family law systems in different countries significantly differ between marriage and divorce regulations. This research aims to compare the family law systems in several selected countries and analyze the marriage and divorce regulations in these countries. The research method used is qualitative with a case study approach. At the same time, primary and secondary data are obtained from literature studies where the retrieval process is from various trusted sources such as journals, books, and legal regulations. Data analysis uses descriptive analysis of research methods by collecting data after the actual data is compiled, processed, and analyzed to provide an overview of the existing problems. The results show that the selected countries, namely the United States, France, and Indonesia, have different marriage requirements, divorce proceedings, property division, and child custody regulations. An in-depth discussion of these differences provides a better understanding of the family law system in each country and its implications for individuals involved in the marriage and divorce process. This research concludes that comparing family law systems in different countries opens up room for developing better regulations to protect the interests of individuals and families in the context of marriage and divorce.
Co-Authors Budi Susilo Farid, Diana Indrawati, Iin Johantri, Bagas Lawi, Kresensia Berliana Napitupulu, Danny Haryanto Nazmi, Nahdia Sianturi, Indra Polma Siddiq, Achmad Sofyan Mei Utama, Sofyan Mei