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All Journal Community Development Journal: Jurnal Pengabdian Masyarakat JURNAL EKONOMI, BISNIS DAN TERAPAN (JESIT)
Gebriany Pirade Wenur
Sekolah Tinggi Ilmu Ekonomi Petra Bitung
Humanities Economics, Econometrics & Finance Education Health Professions Public Health

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Analisis Kontribusi Dan Efektivitas Penerimaan Pajak Daerah Sebagai Sumber Pendapatan Asli Daerah (PAD) Kota Bitung Gebriany Pirade Wenur
Jurnal Ekonomi, Bisnis dan Terapan (JESIT) Vol. 3 No. 2 (2022): Jurnal Ekonomi, Bisnis dan Terapan (JESIT)
Publisher : UKI Toraja Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (212.845 KB)

Abstract

Local Own Revenue is all income that is locally obtained by the region and is collected based on the applicable laws and regulations. Regional Original Revenue (PAD) comes from regional taxes, regional levies, results of separated regional wealth management and other legitimate PAD. Regional taxes are taxes that are collected and managed by local governments and are used to finance regional development. Local taxes are a component that has the potential to increase local revenue (PAD). This study aims to find out how much the level of local tax contribution as a source of PAD and to find out how the level of effectiveness of local taxes in Bitung City. The research was conducted at the Regional Tax and Levies Management Agency. The analytical method used in this research is descriptive method. The results showed that the contribution of local taxes as a source of PAD for Bitung City during the 2014-2018 period was in the good category with an average contribution of 48.03% per year. The biggest contribution comes from the street lighting tax and the lowest contribution comes from the swallow's nest tax. The effectiveness of local taxes during the 2014-2018 period is included in the very effective category with a percentage of more than 100% each year.  
OPTIMIZATION OF THE PREPARATION OF FINANCIAL REPORTS FOR MSMES BASED ON FINANCIALACCOUNTING STANDARDS Anita Nisa Kambey; Ratna Taliupan; Regina Beatrix Takakobi; Friska Langelo; Gebriany Pirade Wenur
Community Development Journal : Jurnal Pengabdian Masyarakat Vol. 4 No. 4 (2023): Volume 4 Nomor 4 Tahun 2023
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/cdj.v4i4.18961

Abstract

Laporan keuangan merupakan suatu informasi yang penting baik kepada pemilik perusahaan maupun pihak-pihak yang berkepentingan. Laporan keuangan tidak hanya digunakan oleh perusahan-perusahan yang mapan tetapi juga perusahaan-perusahaan kecil seperi Usaha Kecil, Mikro dan Menengah. Namun sayangnya, penyusunan laporan keuangan UMKM mengalami banyak kendala seperti: tidak adanya sumber daya manusia yang memiliki kapabilitas untuk Menyusun laporan keuangan. Sehingga kegiatan pengabdian ini bertujuan untuk mengoptimalkan penyusunan laporan keuangan UMKM melalui metode pendampingan. Studi ini berkontribusi kepada pemilik usaha UMKM dalam kemandirian penyusunan laporan keuangan UMKM. Hasil penelitian menunjukkan bahwa laporan keuangan UMKM Gratia nata de coco, dapat disusun berdasarkan bukti transaksi yang ada dan sesuai dengan SAK EMKM.
Co-Authors Anita Nisa Kambey Friska Langelo Ratna Taliupan Regina Beatrix Takakobi