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All Journal Abdi Makarti
Juli Ratnawati
Fakultas Ekonomi dan Bisnis Universitas Dian Nuswantoro Jl. Nakula I No. 5-11 Semarang
Humanities Economics, Econometrics & Finance Education Environmental Science Other

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MEMBANGUN PEMAHAMAN PAJAK BAGI PELAKU USAHA MIKRO, KECIL DAN MENENGAH DI SEMARANG Hermawan Triono; Juli Ratnawati; Anna Sumaryati; Enny Susilowati Mardjono
ABDI MAKARTI Vol 1, No 2 (2022): ABDI MAKARTI
Publisher : Sekolah Tinggi Ilmu Ekonomi AMA

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (196.016 KB) | DOI: 10.52353/abdimakarti.v1i2.359

Abstract

Understanding tax regulations is a fundamental obligation for all taxpayers, including SMEs. Taxpayers have a tendency to be disobedient when they do not understand tax regulations. SMEs must understand the concept of tax, calculate tax correctly, pay tax on time, and report tax return. Therefore, assistance and training regarding the fulfilment obligations for SMEs are necessary to improve their understanding and compliance. This community service aims to assist and provide training on tax calculation to SMEs in Jomblang, Semarang. The method is by doing presentations, training in calculating tax and consulting conducted by lecturers who have competence in the field of taxation. The results of the training show that SMEs finally understand the tax concept and are willing to carry out their tax obligations.
PENGELOLAAN KEUANGAN KOPERASI MENDUKUNG KEMANDIRIAN EKONOMI RAKYAT PADA PRA KOPERASI MAJU MAKMUR UNGARAN Juli Ratnawati; Anna Sumaryati; Enny Susilowati Mardjono
ABDI MAKARTI Vol 2, No 2 (2023): ABDI MAKARTI
Publisher : Sekolah Tinggi Ilmu Ekonomi AMA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52353/abdimakarti.v2i2.508

Abstract

In an organization, an important component in creating accountability from the organization is the financial report. The financial information presented by the organization serves as a foundation for consideration in making decisions and is an element in carrying out organizational accountability effectively. Cooperatives are the pillars of the Indonesian economy. The government strongly encourages the growth and development of cooperatives because cooperatives have a noble aim for the welfare of their members. This community service aims to assist and provide training in preparing cooperative financial reports to partners, namely Pra Koperasi Maju Makmur Semarang Regency so that they can independently manage financial documents and present their financial reports for the internal and external interests of the cooperative. The implementation method is by providing understanding to the management and members of cooperatives regarding the types of financial reports, knowledge of cooperative laws and how to prepare cooperative financial reports in a structured manner. The results of the community service show that the training participants understand the preparation of comprehensive cooperative financial reports.
Co-Authors Anna Sumaryati Anna Sumaryati Enny Susilowati Mardjono Hermawan Triono