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Pendampingan Pembelajaran Perpajakan Bagi Siswa-Siswi SMA/SMK di Kediri (Pendekatan PPh Pasal 21/26) Elmi Rakhma Aalin; Atik Tri Andari
Jurnal Pengabdian pada Masyarakat Ilmu Pengetahuan dan Teknologi Terintegrasi Vol. 3 No. 1 (2018): J-INDEKS
Publisher : P2M Polinema

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (141.459 KB)

Abstract

Pajak yang merupakan sumber pendapatan terbesar di negara Indonesia menjadi faktor yang paling berpengaruh dalam perkembangan pembangunan di Indonesia . Dengan adanya fakta tersebut maka kesadaran wajib pajak di Indonesia dalam hal membayar pajak dan melaporkan pajak menjadi hal yang cukup krusial untuk diperhatikan dalam rangka menjaga kelangsungan pembangunan di negara kita. Hingga saat ini, Direktorat Jenderal Pajak masih berusaha untuk menumbuhkan kesadaran pajak sukarela, mengingat pemungutan pajak di Indonesia menggunakan Self Assessment System sehingga memang masalah kesadaran sukarela wajib pajak masih menjadi tugas utama untuk diselesaikan. Tujuan dari Program Pengabdian Masyarakat ini yaitu untuk memberikan kontribusi aktif terkait program inklusi pajak yang diusung oleh Dirjen Pajak dengan melakukan kerjasama dengan Kementrian Pendidikan serta Kemenristekdikti. Inklusi pajak merupakan salah satu program Kementrian Keuangan yang beriringan dengan program Kementrian Pendidikan dalam mewujudkan revolusi karakter bangsa sebagai pondasi utama dan ruh pendidikan. Program pengabdian masyarakat ini menggunakan tiga metode, yaitu: (1) Metode Diskusi Interaktif (2) Metode Pelatihan (3) Metode Pendampingan. Pengabdian masyarakat ini meliputi pendampingan pembelajaran dan praktik dengan pendekatan PPh Pasal 21/26. Sasaran pengabdian masyarakat ini adalah siswa-siswi SMA/SMK di Kediri. Penilaian mengenai keberhasilan kegiatan pengabdian masyarakat ini dilakukan dengan berpedoman kepada: (1). Kesesuaian antara materi kegiatan yang disampaikan dengan kuisioner yang dibagikan setelah kegiatan (2). Kehadiran dan partisipasi aktif dari peserta selama kegiatan berlangsung mencerminkan antusiasisme peserta kegiatan (3). Sikap dan tanggapan peserta kegiatan menunjukkan bahwa peserta kegiatan berusaha untuk mempraktikkan materi yang didapat selama kegiatan.
Pemanfaatan Teknologi Pencetak Getuk Pisang Otomatis dan Pelatihan Manajemen Wirausaha untuk Meningkatkan Omset Pelaku Usaha Getuk Pisang Raja Nangka Kediri Saiful Arif; Elmi Rakhma Aalin; Muhamad Jainudin
Jurnal ABDINUS : Jurnal Pengabdian Nusantara Vol 4 No 1 (2020): Volume 4 Nomor 1 Tahun 2020
Publisher : Universitas Nusantara PGRI Kediri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29407/ja.v4i1.14045

Abstract

In running his business, Mr Suryono still has many shortcomings which become obstacles especially in the equipment used. Production process equipment still uses manual tools and uses hands. This condition will affect the quality and uniformity of banana getuk. Another problem experienced by partners is the lack of managerial understanding which includes production, capital, financial administration, marketing and promotion which is still not a major concern but is an issue that will implicitly affect the calculation of business profits. To overcome these problems, the PKM implementation team provided a solution to the problem in the form of machine operation and maintenance training and business management training. After this implementation, the implementation team has reached the desired initial target of 53% increase in PKM partner turnover. In addition to these targets, the implementation team has also produced other outcomes in the form of proceedings from two national seminars, publication in print / electronic mass media, enhancing the competitiveness and application of science and technology, as well as TTG innovations in the form of automatic banana getter printing machines and sawdust fuel stoves. wood.
FINANCIAL TECHNOLOGY TREND: THE ANALYSIS OF FORWARDNESS SOCIETY IMPLEMENTING OF FINANCIAL TECHNOLOGY AT KEDIRI, 2020 Atik Tri Andari; Elmi Rakhma Aalin; Eti Putranti
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 4, No 03 (2020): IJEBAR, VOL. 04 ISSUE 03, SEPTEMBER 2020
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v4i03.1327

Abstract

This study aims to examine the forwardness of society at Kediri implementing financial technology. This study used risk, financial technology facilities, and public interest as independent variables that affect community readiness. We did a survey to collect questionnaire data from 400 respondents. The results of this study provide empirical evidence that society at Kediri have been able to adapt financial technology. The risk factor for transaction errors can also be minimized by using financial technology, so society have tendency to implement financial technology
COMPARATIVE ANALYSIS OF ECONOMIC ORDER QUANTITY (EOQ) METHOD WITH JUST IN TIME (JIT) METHOD AS PLANNING AND CONTROLLING OF BATAKO RAW MATERIAL SUPPLY AT UD. ULINNUHA Pifi Nuryani; Elmi Rakhma Aalin
BALANCE: JOURNAL OF ISLAMIC ACCOUNTING Vol 2 No 01 (2021): Balance: Journal of Islamic Accounting
Publisher : State Islamic Institute (IAIN) Tulungagung

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (460.415 KB) | DOI: 10.21274/balance.v2i01.4760

Abstract

The purpose of this study is to compare the planning and controlling of the supply of brick raw materials between the Economic Order Quantity (EOQ) method and the Just In Time (JIT) method at UD Ulinnuha. In addition, this study also purposes to determine which methods should be applied to UD Ulinnuha from both methods. Interviews, observations, and documentation are used to get data on purchase costs, usage, storage, and ordering of raw materials. The type of research used in this study is applied research. The results of this study indicate that both methods, both EOQ and JIT can work appropriately and optimally at UD Ulinnuha. But the two methods are not suitable if applied to UD Ulinnuha because if using the JIT method, the storage warehouse is inadequate to accommodate the raw material inventory. If using the EOQ method the warehouse can accommodate raw material inventory, but in real terms, the warehouse can`t accommodate raw materials according to the maximum inventory calculation results. So that the two methods are not recommended by researchers and are recommended to continue using company policies because company policies have taken into account the conditions in the field.
FINANCIAL TECHNOLOGY TREND: THE ANALYSIS OF FORWARDNESS SOCIETY IMPLEMENTING OF FINANCIAL TECHNOLOGY AT KEDIRI, 2020 Atik Tri Andari; Elmi Rakhma Aalin; Eti Putranti
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 4, No 03 (2020): IJEBAR, VOL. 04 ISSUE 03, SEPTEMBER 2020
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v4i03.1327

Abstract

This study aims to examine the forwardness of society at Kediri implementing financial technology. This study used risk, financial technology facilities, and public interest as independent variables that affect community readiness. We did a survey to collect questionnaire data from 400 respondents. The results of this study provide empirical evidence that society at Kediri have been able to adapt financial technology. The risk factor for transaction errors can also be minimized by using financial technology, so society have tendency to implement financial technology