Assistance in Compiling Cash Flow Reports for Small Businesses in Kerinjing Village

Cash flow statement is an important report for every company. Cash flow is described as cash inflows and cash outflows. Cash flow statements are often used to describe the company's ability to meet operating costs and company obligations, so that in order to generate additional profits, the company must have cash to reinvest. Broadly speaking, the cash flow statement consists of three activities, namely operational activities, investing activities and financing activities. Each of these activities has its own role in the cash flow statement. The focus of problems faced by small businesses in general is not making bookkeeping, so they do not prepare financial reports including cash flow statements. This will cause the business process to falter and even go bankrupt. In addition, bookkeeping can be useful for knowing the company's financial condition, avoiding fraud, and can also help in making decisions.This Community Service will be carried out in Kerinjing village. This activity will be carried out by providing technical guidance to small business actors, where small business actors will be given prior knowledge of accounting science, the importance of accounting in a business, as well as financial reports, especially cash flow reports. Then they will also be given technical guidance on how to prepare a cash flow statement, and will be given assistance in preparing a cash flow statement for their business

Sosialisasi Penerapan Standar Akuntansi Keuangan Entitas Mikro, Kecil, dan Menengah (EMKM) Untuk Usaha Mikro, Kecil, Menengah (UMKM)

This activity, which was carried out in the village of Kerinjing, Ogan Ilir Regency, South Sumatra, was aimed at MSMEs in the village. As in general UMKM in Indonesia, the bookkeeping made by UMKM in Kerinjing village is still very simple and tends to ignore the applicable standard rules. With the growing business, UMKM are required to relate to external parties of the company. For example, to increase capital, UMKM will relate to financial institutions. Financial institutions will usually require financial reports to assess the creditworthiness of UMKM. UMKM must provide their financial reports properly according to applicable standards. To help UMKM, the Financial Accounting Standards Board (DSAK) IAI has ratified SAK EMKM on October 24, 2016. SAK EMKM is made simple so that it becomes an accounting and financial standard that is easily understood by UMKM actors in Indonesia. The purpose of this activity is so that UMKM actors in Kerinjing village are able to understand SAK EMKM, are able to apply SAK EMKM in preparing financial reports and are able to prepare financial reports according to SAK EMKM. This activity is carried out by providing an understanding of SAK EMKM, providing knowledge about the application of SAK EMKM in the preparation of financial reports and providing assistance in preparing financial reports according to SAK EMKM for UMKM actors in Kerinjing village

Socialization and Training of Value-added Tax (PPN) in Kerinjing Village, Ogan Ilir Regency

Kerinjing Village is one of 241 villages in Ogan Ilir Regency and one of 19 villages in Tanjung Raja District, which is 7 Km to the West from the District Capital and 13 Km to the East from the Regency Capital and has an area of ± 3 , 00 Km2. Kerinjing Village is divided into 2 hamlets led by each Hamlet Head. VAT is a tax imposed on any added value of goods or services in circulation from producers to consumers. VAT is a tax imposed on any added value of goods or services in circulation from producers to consumers. The training given to training participants uses the pedagogical learning method. This method provides training to participants where participants are considered as adults. The speaker provides training with a monologue then continues with a two-way dialogue between the resource person and the participants. Community service activities are carried out in Kerinjing Village and are carried out within 2 days. This service plan was carried out for 1 month. In this training, participants were also given examples of recording and calculating VAT. So far, they don't really understand and know about how to make correct financial records in accounting. Participants can try to make financial records according to the income they receive from their business and try to calculate the amount of tax to be paid and make tax reports. The service team provides direct guidance and assistance in making financial records, calculating the amount of tax to be paid based on the income received and making tax reports

Pengaruh Profitabilitas, Solvabilitas, Likuiditas, Ukuran Perusahaan, Leverage Dan Opini Auditor Terhadap Audit Report Lag

This study aims to analyze and obtain empirical evidence regarding the effect of profitability, solvency, liquidity, firm size, leverage, and auditor's opinion on audit report lag. The type of data used in this study is secondary data in the form of the company's annual financial reports. The research population is all property and real estate sector companies listed on the Indonesia Stock Exchange (IDX) in 2017-2020. Number of property and real estate sector companies listed on the Indonesia Stock Exchange during 2017-2020. totaling 65 companies. The method used is a non-probability sampling technique which means it is a technique that does not provide equal opportunities for all elements or parts of the population to be selected as samples. The analytical technique used is multiple linear regression analysis using the SPSS program. with the results of his research that profitability, company size, and auditor's opinion have an effect  on audit report lag. Keywords: Audit Report Lag, Profitability, Solvency, Liquidity, Company Size, Auditor Opinion   Abstrak Penelitian ini bertujuan untuk menganalisa dan memperoleh bukti empiris mengenai pengaruh profitabilitas, solvabilitas, likuiditas, ukuran perusahaan, leverage,dan opini auditor terhadap audit report lag. Jenis data yang digunakan pada penelitian ini adalah data sekunder berupa laporan keuangan tahunan perusahaan. Populasi penelitian adalah semua perusahaan sektor property dan real estate yang terdaftar di Bursa Efek Indonesia (BEI) pada tahun 2017-2020. Jumlah Perusahaan sektor porperty dan real estate yang terdaftar di Bursa Efek Indonesia selama tahun 2017-2020. berjumlah 65 perusahaan. Metode yang digunakan adalah teknik nonprobability sampling yang berarti merupakan teknik yang tidak memberi peluang yang sama untuk semua unsur atau bagian populasi untuk dipilih menjadi sampel.Teknik analisis yang digunakan adalah uji analisis regresi linear berganda dengan menggunakan program SPSS, dengan hasil penelitiannya bahwa profitabilitas,  ukuran perusahaan, dan opini auditor  berpengaruh terhadap audit report lag  Kata Kunci : Audit Report Lag, Profitabilitas, Solvabilitas, Likuiditas, Ukuran Perusahaan, Opini Audito

SOSIALISASI KESADARAAN DAN KEPATUHAN KEWAJIBAN PEMBAYARAN PAJAK BUMI BANGUNAN (PBB) SEKTOR PEDESAAN DI DESA KERINJING

Kegiatan yang dilaksanakan di desa Kerinjing Kabupaten Ogan Ilir Sumatera Selatan ini ditujukan untuk penduduk desa yang memiliki lahan tanah dan bangunan yang dikenakan PBB-P2 yang terdapat di desa tersebut. Kesadaran masyarakat untuk membayar pajak sudah patuh namun ada sebagian wajib pajak yang masih melalaikan kewajibannya sehingga target penerimaan ada yang belum terealisasi. Pajak Bumi dan Bangunan (PBB) yang merupakan potensi yang harus terus digali dalam menambah penerimaan daerah dikarenakan obyek pajak ini adalah bumi dan bangunan yang jelas sebagian besar masyarakat memilikinya. Pemungutan PBB sering kali mendapatkan hambatan, baik mulai dari sosialisasi kepada masyarakat yang kurang pemahaman masyarakat yang sempit mengenai pajak sampai pada metode pemungutannya yang kurang  efektif dan efisien dan lain sebagainya. Implementasi atas peraturan Undang-Undang nomor 28 Tahun 2009 tentang Pajak Daerah dan Retribusi Daerah masih banyak permasalahan yang harus disikapi dengan baik dan sedini mungkin. Dengan kondisi yang ada pada penduduk desa pada saat ini, sebagai wajib pajak memiliki sangat banyak permasalahan. Tujuan kegiatan ini agar penduduk desa Kerinjing Kabupaten Ogan Ilir Sumatera Selatan memiliki/menjalankan lahan tanah dan bangunan dapat memahami regulasi dan teknis yang diamanahkan oleh regulasi yang terkait dengan PBB-P2, serta memahami dan kesadaran pembayaran PBB-P2. Kegiatan ini dilakukan dengan cara memberikan pemahaman tentang regulasi perpajakan atau peraturan daerah terkait PBB-P2, pemahaman dan kesadaran pembayaran PBB-P2, serta memberikan informasi mengenai PBB-P2 untuk penduduk desa yang memiliki lahan tanah dan bangunan di desa Kerinjing.

FINANCIAL REPORT ASSISTANCE FOR MICRO BUSINESS IN ILIR BARAT II DISTRICT, PALEMBANG CITY

Micro, Small and Medium Enterprises (MSMEs) have the potential to be developed because they contribute to the economy in Indonesia. MSMEs have a significant role in the country's economic growth The main objective of UMKM is basically to gain profits by increasing production efficiency, but in practice it often encounters many obstacles and problems, one of which is the problem of financial management. Good financial recording is very necessary because good financial recording and reporting can be used as a basis for analysis for managerial decisions that can affect business progress. The model of service activities is carried out by the method of coaching skills through the provision of materials and assistance. The result of the activity was that the participants had understood the basic material regarding financial statements, as well as provided assistance to  find out firsthand the problems faced by respondents and solutions to overcome these problems

Training of Cash Waqf Management on Da'i and Mubaligh

Community Service Implementation Activities with the theme "Socialization and Education of Cash and Productive Waqf on Da'i Mubaligh in South Sumatra" were carried out at the end of November 2021 through an online system and this service activity was responded well by the participants. This can be seen from the evaluation that is filled in through the google form. Good responses regarding service activities are broadly divided into at least two things: first, this activity is able to increase participants' knowledge and; both presenters mastered the material presented well. Some participants suggested doing similar activities on a regular basis with deepened material. Suggestions for the next activity is that this activity is carried out face-to-face so that this activity is more interactive between the presenters and participants. In addition to providing an interactive impact, face-to-face can also provide a good relationship between Sriwijaya University and the Regional Management of the Indonesian Dai Association of Palembang

Socialization and Training of Article 23 Income Tax in Kerinjing Village, Ogan Ilir District

The implementation of laws and regulations regarding villages still has many problems that must be addressed properly and as early as possible. Problems start from the aspect of human resources, regional and village regulations that have not been compiled, the readiness of village documents that are not yet available and so on. Training on Income Tax Article 23 is expected to be able to provide solutions to aspects of improving human resources. The objects of this community service activity are all village government officials who are responsible for managing village finances. The training given to training participants uses the pedagogical learning method, where the speaker provides training with a monologue then continues with a two-way dialogue between the resource person and the participant. Community service activities are carried out in Kerinjing Village and carried out within 2 days. The results of this training can be concluded that: 1) The role of village officials in Kerinjing Village, Tanjung Raja Ogan Ilir sub-district in relation to Income Tax Article 23 is very large; 2) There is a suitability of training material with the needs of village officials to increase understanding of Article 23 Income Tax; 3) There is a positive response seen from the enthusiasm of the training participants to participate in service activities; 4) There needs to be assistance for village officials in calculating, calculating, paying, reporting in relation to Income Tax Article 23. Especially in relation to tax notification (SPT) both periodic and annual SPT

SOSIALISASI DAN PELATIHAN PENYUSUNAN LAPORAN KEUANGAN UMKM DI DESA KERINJING KECAMATAN TANJUNG RAJA KABUPATEN OGAN ILIR SUMATERA SELATAN

Kegiatan Pengabdian Kepada Masyarakat ini bertujuan untuk memberikan pendampingan kepada masyarakat dan Usaha Mikro Kecil dan Menengah (UMKM) di desa Kerinjing agar mampu menyusun laporan keuangan sederhana agar para pegiat UMKM memahami manfaat yang dapat diperoleh sehingga dapat mengoptimalkan potensi pendapatan mereka. Adapun metode kegiatan ini dilakukan dengan memberikan penyuluhan dan sekaligus pendampingan secara langsung kepada UMKM di desa Kerinjing, Ogan Ilir. Hasil pengabdian masyarakat ini ditandai dengan antusias dan kemampuan peserta dalam menerima materi dan mampu melakukan praktek untuk mencatat inventarisasi aset, inventarisasi modal, inventarisasi hutang dan buku pemasukan dan pengeluaran. Hasil kegiatan ini sangat bermanfaat bagi UMKM di desa Kerinjing, Ogan Ilir.Kata kunci : Laporan Keuangan, UMKM, inventarisasi aset, inventarisasi modal, inventarisasi hutang, buku pemasukan dan pengeluara

TAX AVIODANCE DAN FAKTOR DETERMINAN PADA PERUSAHAAN PERTAMBANGAN SUBSEKTOR BATUBARA YANG TERDAFTAR DI BEI

This study aims to determine and test the factors that influence tax avoidance in the coal mining subsector. In this study, tax avoidance is measured using the Effective Tax Rate (ETR) as the dependent variable. This study uses a sample in the form of financial reports from coal mining companies listed on the Indonesian stock exchange for the period 2014-2019. The research sample was determined by purposive sampling technique, in order to obtain 9 companies that met the requirements as samples. Data analysis was carried out by classical assumption test and hypothesis testing using multiple linear regression method. The results of this study indicate that the factors that influence tax avoidance in coal mining companies, namely company size, independent commissioners, and audit quality have an effect on tax avoidance. Meanwhile, Leverage has no effect on tax avoidance