No abstract

No abstract

Penelitian ini bertujuan untuk mengetahui pengaruh variable independen yakni kecerdasan spiritual, penerapan akuntansi UMKM dan pemahaman perpajakan terhadap variable dependen yakni kepatuhan wajib pajak UMKM. Populasi penelitian ini adalah UMKM yang berada di kawasan Pusat Industri Kecil (PIK) Pulogadung, Jakarta Timur. Kepatuhan wajib pajak UMKM diukur dengan kecerdasan spiritual, penerapan akuntansi dan pemahaman perpajakan. Sampe yang diperoleh sebanyak 70 responden dengan metode simple random sampling. Hasil penelitian ini menunjukan bahwa kecerdasan spiritual tidak memiliki pengaruh signifikan terhadap kepatuhan wajib pajak UMKM dan penerpan akuntansi UMKM dan pemahaman perpajakan memiliki pengaruh yang signifikan terhadap kepatuhan wajib pajak.

This community service activities are expected to provide skills for all SMES entrepreneurs to understand the business productivity, create simple financial records and reporting and conduct business management Proper financial management will be very helpful in fulfilling current and future life needs. By structuring a systematic business, entrepreneurs can view and analyze their capital turnover and take corrective steps of deviations from the original plan. Unfortunately, not all entrepreneurs have awareness about the importance of good business management. The community service activities are conducted in Matraman and Pulogadung sub-district to improve understanding and capability in business productivity, simple financial recording and reporting and business management . This community service is integrated into Student Study Service (KKN). The community service activities are conducted by providing training and mentoring/assistance to the entrepreneurs. Based on the results of the questionnaire can be concluded that participants satisfied with training and mentoring. This activity is expected to increase business productivity, financial management and business management.

The development of the implementation of financial accountability in government institutions, demands an increase in the number of human resources as executors of activities. Vocational secondary schools are government institutions that produce human resources that are ready to use are required to help fulfill these resources. Correspondingly, the government established a government accounting curriculum in vocational high schools in 2018. However, the constraints faced by vocational teachers in the accounting field, many still do not understand policy changes in government accounting, even though they are required to be able to teach government accounting subjects in the class. Responding to this, Jakarta State University as an educational institution is obliged to carry out community service to conduct training activities for vocational teachers in East Jakarta in an effort to increase the capacity to prepare government institutions for the government.

The purpose of community service is the achievement of the tri dharma of higher education by providing knowledge that can be applied by the community. This training aims to encourages the academic community to play an active role in research activities. By the theme of the event, this activity is also present to provide benefits in the form of education for both lecturers and students in preparing themselves to make a scientific journal. The Community Service Team held initial discussions with several lecturers from several universities that have cooperation with the Faculty of Economics, Jakarta State University such as YKPN Polytechnic University Yogyakarta, STABN Raden Wijaya Wonogiri, STIE Pertiwi, STIAB Jinarakkhita Lampung, Podomoro University, Dian Nusantara University, Gunung Swaadaya University. Teak. The partners discussed their desire to receive the Basic Skills Training for Scientific Writing and Publication to Improve Research Competence. The method used is qualitative with descriptive analysis techniques. This activity is carried out so that partners can have basic skills in writing scientific papers and publications in international journals. The result of training in writing articles and scientific publications is to improve the quality of research in universities that have an impact on society.

Restaurant tax is one type of state income that can strengthen economic stability. However, due to the economic crisis due to the pandemic, the target for restaurant tax revenues is not optimal. The purpose of this study aims to examine the impact of social relationships and feed sanctions on mandated tax compliance. This research targets restaurant taxpayers who have been registered at Regional Revenue Office (Bapenda) DKI as many as 50 taxpayers with a sample selection technique using accidental sampling. The sample involved in this study is restaurant taxpayers registered with the DKI Jakarta Bapenda using accidental sampling with 50 restaurant taxpayers. The data collected was then analyzed by multiple regression and processed using SPSS. Hypotheses testing has established that tax audits, regulatory comprehension, and tax sanctions all have a favorable effect on restaurant taxpayer compliance. The social relation variable does not affect restaurant taxpayer compliance. The higher and stricter the tax sanctions, the higher the compliance of restaurant taxpayers. Tax sanctions are used to ensure that taxpayers adhere to restaurant tax payment requirements. Thus, taxpayers will be informed if they are subject to tax penalties for violating and failing to comply with their tax duties.   

Pada kelembagaan desa harus dilakukan pemisahan fungsi pelaksana untuk melakukan penyusunan Rencana Kerja Pemerintah (RKP) dengan musyawarah desa (peningkatan partisipasi berbagai pihak) dan melakukan penyusunan Anggaran Penerimaan dan Belanja (APB) desa dengan musyawarah desa yang melibatkan Badan Permusyawaratan Desa (BPD) dan unsur masyarakat dan hasil musyawarah yang dievaluasi oleh Bupati/Walikota dengan harapan peningkatan status pembangunan desa menjadi desa berkembang dan desa mandiri. Desa Wisata Edukasi Cisaat, Kecamatan Ciater, Kabupaten Subang, Jawa Barat. memiliki banyak potensi mulai dari peternakan sapi dan biogas, keindahan alamnya yang dijadikan objek wisata, pertanian dan perkebunan masyarakat yang dijadikan wisata edukasi, home stay, produksi dan kesenian lainnya. Desa ini diharapkan di masa yang akan datang dapat menjadi desa yang berkembang serta mandiri. Guna mewujudkan hal tersebut, Perlu diberikan  Pelatihan Akuntansi Desa untuk Meningkatkan Akuntabilitas Dana Desa dengan pemaparan materi dan penanyangan video bahan ajar mengenai akuntansi desa.