Jurnal Universitas Dharma Andalas
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Berbisnis Online Lewat Padi UMKM Lebih Maju Dan Menguntungkan
Get PDFThe presence of the internet has provided a wider new opportunity for doing business, namely through online business. Teachers can also take advantage of this internet presence to increase their income by running a business according to their profession, without having to leave their assignments because they are done from home outside of teaching hours. Online business can be done with or without own website. People can use smartphones, tablets or laptops connected to the internet. Online business activities can be carried out anytime and from anywhere, as long as communication facilities are available. In response to this it is felt important to hold community service which is aimed at the Teachers and Management of the Darul Hikmah Al-Qur'an Education Park (TPQ) located Jl. H. Terin Rt. 006/RW. 003 Pangkalan Jati Baru Cinere Depok, West Java. This community service is in the form of an online business workshop through PaDi UMKM which is more advanced and profitable with participants from teachers and administrators of TPQ Darul Hikmah. It is hoped that there will be an increase in the knowledge of teachers and administrators that can be applied in business life. Some of the committee used zoom and some at TPQ Darul Hikmah. Hopefully the welfare of the teachers and administrators of TPQ Darul Hikmah will increase.
 
Pelatihan Perancangan Sop Pengelolaan Dana Dan Penyajian Laporan Keuangan Berbasis Sak Etap Pada UPTD Balai Pendidikan Dan Pelatihan Provinsi Sumatera Barat
Get PDFThis community service activity is aimed at cooperative managers who still lack an understanding of creating cooperative financial reports in accordance with the PSAK ETAP (Indonesian Financial Accounting Standards for Small and Medium Enterprises). The activity is conducted at the Cooperative Technical Implementation Unit (UPTD) and involves the participation of 40 cooperative managers from various regions in West Sumatra.In this regard, their knowledge and ability to prepare cooperative financial reports are limited. There is a lack of an effective accounting information system as a basis for accurate financial reporting, and insufficient control over cooperative operational activities. As a result, the presentation of financial reports serves as a performance report for managers or a report of cooperative management accountability.The method designed for this activity starts with providing practical experience in creating financial reports and establishing Cooperative Financial Recording Standard Operating Procedures (SOP) using flowcharts. With the implementation of this training, cooperative managers will be capable of creating Cooperative Financial Reports and designing cooperative SOPs that align with the needs of the cooperatives they manage
Perancangan Website Sebagai Media Pemasaran Produk UMKM
Get PDFThe development of information and communication technology is currently taking place very rapidly. This is inseparable from the existence of the internet as one of the communication media and information providers in various circles, including for MSME actors. MSME stands for Micro, Small, and Medium Enterprises. Basically, MSMEs are the meaning of businesses or businesses carried out by individuals, groups, small business entities, and households. Indonesia as a developing country makes MSMEs the main foundation of the community's economic sector, this is done to encourage the ability of independence in developing in the community, especially in the economic sector. The development of MSMEs in Indonesia continues to increase, this is due to strong support from the government in the development carried out for MSME business activists, which is very important in anticipating future economic conditions as well as maintaining and strengthening the national economic structure. Behind all that, to be able to develop MSME actors must be able to market their products so that they can be known to the wider community by utilizing technology
Pencatatan Keuangan Sederhana Dalam Membantu Pengelolaan Keuangan Pada UMKM Dapur Raisya Kelurahan Gurun Laweh Nanggalo
Get PDFPerencanaan keuangan adalah proses mencapai tujuan UMKM melalui manajemen keuangan secara terencana. Salah satu komponen dalam perencanaan keuangan adalah menyusun anggaran bulanan yang terdiri dari pendapatan dan pengeluaran.
Keuangan UMKM adalah bagaimana mengelola uang yang ada pada satu UMKM, terutama uang yang akan dikelola oleh pemilik UMKM. Sehingga dengan pengelolaan yang baik akan mendapatkan hasil yang memuaskan dan pengeluaran diatur sesuai dengan kebutuhan UMKM itu sendiri.
Pengabdian Masyarakat yang dilakukan tim dosen ini bertujuan untuk menjelaskan kepada pemilik UMKM Dapur Raisya di Kelurahan Gurun Laweh Nanggalo Padang, perencanaan keuangan UMKM untuk membantu UMKM tentang akuntansi keuangan UMKM. Diharapkan dengan adanya pengabdian kepada masyarakat ini bisa membantu pemilik UMKM dalam pengelolaan keuangan UMKM lebih terarah dalam pengelolaan Keuangannya.
 
Perancangan Sistem Kontrol Tungku Heat Treatment Elektrik Berbasis Mikrokontroler
Get PDFLow carbon steels are materials that are mostly used as materials of general construction. Because low carbon steels have high ductility, but the hardness is low and not wear resistant. This can be solved by changing the properties of the available material by the heat treatment process. The microstructure depends on the process experienced, especially the heat-processing process received during the process. Heat resistance to low carbon steel is important. Heat Treatment is one of the processes to change the metal structure by heating the specimen on electric trance (furnace) at recrystallization temperature for a certain period of time then cooled to cooling medium such as air, water, oil and diesel which each have different density cooling. In this heat treatment process the heating temperature is 800-900oC, 60% carbon powder and 40% Barium Carbonate as energizer which accelerates the process, the holding time is 20 minutes with the cooling medium is SAE 20 - 50 oil. The result is a material structural change that undergoes heat treatment process with the longest detention time of 20 minutes with a temperature of 900oC.From the results of material testing data it can be obtained a conclusion that the heat treatment obtained material that has high hardness on the surface and still soft on the inside.
 
Analisis Bisnis Proses Keberatan Dan Pengurangan PBB di BAPENDA Kota Palembang
Get PDFThe Internal Control System (ICC) is a crucial workflow in actions and activities that are continuously carried out by superiors and all employees to ensure the achievement of organizational targets through efficient and effective measures, reliability of financial reports, protection of state assets, and compliance with applicable laws and regulations. In the business process of objection and reduction of PBB at the Regional Revenue Agency (BAPENDA) of Palembang City shows that the previous business process has several existing obstacles, such as from existing staff, process time, and in terms of tasks in the business process. Therefore, it is necessary to analyze the business process of objection and reduction of PBB at the Regional Revenue Agency (BAPENDA) of Palembang City. So that the research aims to analyze the suitability of this procedure with SPIP and other inhibiting factors. The method used in this research is the Business Proceses Improvement (BPI) method, which is a method used to analyze the business process of tax objections and UN reductions, and uses the Bizagi Modeler application as a simulation of business process analysis, and uses Streamlining Tools in making improvements to the old business so that it becomes a more effective and efficient business process. Based on the results obtained, it shows that the original business process takes a long time so that new business process recommendations are made. This is intended to make the time required shorter than the old one. The Internal Control System (ICC) is a crucial workflow in actions and activities that are continuously carried out by superiors and all employees to ensure the achievement of organizational targets through efficient and effective measures, reliability of financial reports, protection of state assets, and compliance with applicable laws and regulations. In the business process of objection and reduction of PBB at the Regional Revenue Agency (BAPENDA) of Palembang City shows that the previous business process has several existing obstacles, such as from existing staff, process time, and in terms of tasks in the business process. Therefore, it is necessary to analyze the business process of objection and reduction of PBB at the Regional Revenue Agency (BAPENDA) of Palembang City. So that the research aims to analyze the suitability of this procedure with SPIP and other inhibiting factors. The method used in this research is the Business Proceses Improvement (BPI) method, which is a method used to analyze the business process of tax objections and UN reductions, and uses the Bizagi Modeler application as a simulation of business process analysis, and uses Streamlining Tools in making improvements to the old business so that it becomes a more effective and efficient business process. Based on the results obtained, it shows that the original business process takes a long time so that new business process recommendations are made. This is intended to make the time required shorter than the old one. 
Rancang Bangun Pembuatan Sitem Informasi Manajemen Dokumen E-Arsip PT.PLN (Persero) Unit Induk Pembangkitan Sumatera Bagian Selatan
Get PDFThis study aims to design a document management application called Electronic Archive Information System (E-Arsip) for PT.PLN (Persero) Unit Induk Pembangkitan Sumatera Bagian Selatan in the field of general and communication. Currently, the company still utilizes a conventional filing system by storing invoice documents from outsourcing companies collaborating with PT.PLN (Persero) UIKSBS on archive shelves, with data summaries recorded in an agenda book. The limitations of this conventional filing system lead to difficulties in retrieving the required archival documents due to the increasing number of stored documents in the archive shelves. Additionally, there are frequent errors in data entry for the searched letters, making it challenging to locate the data. To address these issues, this research focuses on designing the E-Arsip application to assist the secretarial staff (PIC) of PT.PLN (Persero) UIKSBS in managing incoming and outgoing letter archives. The application will implement the Levenshtein String algorithm to handle data entry errors encountered during system searches. The outcome of this research is a modern web-based application design for managing incoming and outgoing document archives. Furthermore, the use of the Levenshtein String algorithm will help display the intended data in case of typographical errors during data search. By implementing the E-Arsip application, it is expected that PT.PLN (Persero) UIKSBS can enhance efficiency in letter archive management, reduce data search errors, and modernize the overall filing system.Penelitian ini bertujuan untuk merancang sebuah aplikasi pengarsipan surat yang bernama Sistem Informasi Manajemen Dokumen E-Arsip untuk PT.PLN (Persero) Unit Induk Pembangkitan Sumatera Bagian Selatan di bidang umum dan komunikasi. Saat ini, perusahaan masih menggunakan sistem pengarsipan konvensional dengan menyimpan data dokumen tagihan permohonan pembayaran dari perusahaan alih daya yang bekerja sama dengan PT.PLN (Persero) UIKSBS di rak lemari arsip dan rekap data di catat dalam buku agenda.Keterbatasan sistem pengarsipan konvensional ini menyebabkan kesulitan dalam mencari dokumen arsip yang dibutuhkan karena jumlah dokumen yang semakin banyak yang disimpan di lemari arsip. Selain itu, sering terjadi kesalahan dalam pengetikan data surat yang mengakibatkan data tersebut sulit ditemukan.Untuk mengatasi masalah ini, penelitian ini berfokus untuk merancang aplikasi E-Arsip yang dapat membantu sekretaris karyawan (PIC) PT.PLN (Persero) UIKSBSdalam mengelola arsip surat masuk dan surat keluar. Aplikasi ini akan menerapkan algoritma Levenshtein String untuk mengatasi kesalahan dalam pengetikan data yang dicari pada sistem. Hasil dari penelitian ini adalah rancangan aplikasi web yang modern untuk mengelola arsip dokumen surat masuk dan surat keluar. Selain itu, penggunaan algoritma Levenshtein String akan membantu menampilkan data yang dimaksud jika terjadi kesalahan ketik dalam pencarian data.Dengan adanya aplikasi E-Arsip ini, diharapkan PT.PLN (Persero) UIKSBS dapat meningkatkan efisiensi dalam pengelolaan arsip surat, mengurangi kesalahan dalam pencarian data, dan memodernisasi sistem pengarsipan secara keseluruhan
Implementasi Aspek Perpapajakan Pada Koperasi (Studi Kasus KSPPS Dharma Andalas Laboratory/DAL)
Get PDFThis study aims to find out the implementation of taxation aspects in the DAL Sharia Financing Savings and Loans Cooperative (KSPPS). This study uses a qualitative descriptive analysis method by explaining, examining and explaining the implementation of taxation aspects in KSPPS DAL based on applicable tax provisions so as to obtain a clear and comprehensive picture regarding taxation aspects in KSPPS DAL. The results of this study indicate that the implementation of taxation aspects at KSPPS DAL is in accordance with the applicable taxation system where KSPPS DAL has taken into account income tax payable and tax reporting through a self-assessment system which refers to Law No. 7 of 2021 concerning Harmonization of Tax Regulations. KSPPS DAL tax reporting in 2022 uses E-Form 1771 with a zero status because the amount of commercial tax income is smaller than the income subject to final tax.
ABSTRAK
Studi ini bertujuan untuk mengetahui implementasi aspek perpajakan dalam Koperasi Simpan Pinjam Syariah Dana Abadi Lestari (KSPPS DAL). Penelitian ini menggunakan metode analisis deskriptif kualitatif dengan menjelaskan, menguji, dan menjelaskan implementasi aspek perpajakan di KSPPS DAL berdasarkan ketentuan perpajakan yang berlaku untuk memperoleh gambaran yang jelas dan komprehensif mengenai aspek perpajakan di KSPPS DAL. Hasil dari penelitian ini menunjukkan bahwa implementasi aspek perpajakan di KSPPS DAL sesuai dengan sistem perpajakan yang berlaku, di mana KSPPS DAL telah mempertimbangkan pajak penghasilan yang harus dibayarkan dan pelaporan pajak melalui sistem penilaian diri yang mengacu pada Undang-Undang No. 7 tahun 2021 tentang Harmonisasi Peraturan Perpajakan. Pelaporan pajak KSPPS DAL pada tahun 2022 menggunakan E-Form 1771 dengan status nol karena jumlah pendapatan pajak komersial lebih kecil daripada pendapatan yang dikenakan pajak final
Pengaruh Kemiskinan, Kesehatan dan Status Gizi Terhadap Pertumbuhan Ekonomi Kota Padang
Get PDFThe aim of the study was to determine the effect of poverty, health and nutritional status on the economic growth of the city of Padang partially and simultaneously. The research data comes from secondary data. Research using associative method with a quantitative approach. Samples were taken by purposive sampling in the form of time series data for 2013-2022. Data collection uses field research techniques. The research data were processed using inferential statistics with the results of a multiple linear regression equation Y = 2.236 - 0.619 X1 + 0.288X2 + 0.539X3 + e. The partial and simultaneous research hypothesis at a significance level of 5% indicates that poverty has a significant negative effect on the economic growth of the city of Padang while health and nutritional status except a significant positive effect on the economic growth of the city of Padang. Correlation of poverty, health and nutritional status = 51.3% (moderate) and and Adjusted R square = 20.6%
ABSTRAK
Tujuan penelitian mengetahui pengaruh kemiskinan, kesehatan dan status gizi terhadap pertumbuhan ekonomi kota Padang secara parsial dan simultan. Data penelitian berasal dari data sekunder. Penelitian menggunakan metode asosiatif dengan pendekatan kuantitatif. Sampel diambil secara purposive sampling berupa data time series tahun 2013-2022. Pengumpulan data menggunakan teknik field research. Data penelitian diolah menggunakan statistik inferensial dengan hasil persamaan regresi linier berganda Y= 2.236 - 0.619 X1 + 0.288X2 + 0.539X3 + e. Hipotesis penelitian secara parsial dan simultan pada tingkat signifikansi 5% menunjukkan bahwa kemiskinan berpengaruh negatif signifikan terhadap pertumbuhan ekonomi kota Padang sedangkan kesehatan dan status gizi kecuali berpengaruh positif signifikan terhadap pertumbuhan ekonomi kota Padang. Korelasi kemiskinan, kesehatan dan status gizi = 51.3% (sedang) dan dan Adjusted R square = 20.6
Efektivitas Dan Kontribusi Pajak Daerah Terhadap Pendapatan Asli Daerah Kota Padang Tahun 2017-2021
Get PDFThis study discusses the effectiveness and contribution of local taxes to the local revenue of Padang City for the 2017-2021 period. This project aims to determine the effectiveness and contribution of local taxes to the local revenue of Padang City in 2017-2021. This project uses the ratio of the effectiveness of the Padang City local tax in 2017-2021 and the ratio of the contribution of local taxes to the Padang City's original revenue in 2017-2021.. Based on the effectiveness ratio of the Padang City regional tax for 2017-2021 as a whole it has been in the very effective category. The ratio of local tax contributions to Padang City's original revenue in 2017, 2019, in 2020, and 2021 is in the very good category. In 2018 the contribution of local taxes to the Padang City's original regional income was in the very poor category. The Padang City Government is expected to further explore the potential of the region in an effort to increase local tax collection so that it is more effective from year to year, so that local taxes make a large contribution to Padang City's Regional Original Revenue.
ABSTRAK
Penelitian ini membahas mengenai efektivitas dan kontribusi pajak daerah terhadap pendapatan asli daerah Kota Padang periode 2017-2021. Penelitian ini bertujuan untuk mengetahui efektivitas dan kontribusi pajak daerah terhadap pendapatan asli daerah Kota Padang tahun 2017-2021. Penelitian ini menggunakan rasio efektivitas pajak daerah Kota Padang tahun 2017-2021 dan rasio kontribusi pajak daerah terhadap pendapatan asli daerah Kota Padang tahun 2017-2021. Rasio efektifitas dilihat dengan cara melakukan perbandingan realisasi pajak daerah dengan target pajak daerah dikali 100%, sedagkan rasio kontribusi pajak daerah dilakukan dengan cara realisasi pajak daerah dibagi dengan realisasi pendapatan asli daerah dikali 100%.
Berdasarkan rasio efektivitas pajak daerah Kota Padang tahun 2017-2021 secara keseluruhan telah berada dalam kategori sangat efektif. Rasio kontribusi pajak daerah terhadap pendapatan asli daerah Kota Padang tahun 2017, tahun 2019, tahun 2020, dan tahun 2021 berada dalam kategori sangat baik. Tahun 2018 kontribusi pajak daerah terhadap pendapat asli daerah Kota Padang berada dalam kategori sangat kurang. Pemerintah Kota Padang diharapkan menggali lebih lanjut potensi daerah dalam upaya peningkatan pengumpulan pajak daerah agar semakin efektif dari tahun ke tahun, sehingga pajak daerah memberikan kontribusi yang besar dalam Pendapatan Asli Daerah Kota Padang