SEPAKAT Sesi Pengabdian pada Masyarakat <p><strong>SEPAKAT Sesi Pengabdian pada Masyarakat eISSN <a href="" target="_blank" rel="noopener">2686-441X</a></strong></p> <p><strong>SEPAKAT Sesi Pengabdian pada Masyarakat </strong>is an international, peer-reviewed journal publishing articles on all aspects of SOCIAL SCIENCES. <strong>SEPAKAT Sesi Pengabdian pada Masyarakat</strong> welcomes submissions of the following article types: (1) Papers: reports of high-quality original research with conclusions representing a significant advance, novelty or new finding in the field; (2) Topical Reviews: written by leading researchers in their fields, these articles present the background to and overview of a particular field, and the current state of the art. Topical Reviews are normally invited by the Editorial Board; (3) Comments: comment or criticism on work previously published in the journal. These are usually published with an associated Reply. <strong>SEPAKAT Sesi Pengabdian pada Masyarakat</strong> publishes four issues per year, published by IPEST, International Peneliti Ekonomi, Sosial dan Teknologi, Indonesia, and published in <span class="st">English</span>, <span class="st">published in hybrid English or Bahasa<wbr></span></p> INTERNATIONAL PENELITI EKONOMI, SOSIAL, DAN TEKNOLOGI en-US SEPAKAT Sesi Pengabdian pada Masyarakat 2686-441X PENTINGNYA UMKM MEMAHAMI FAKTOR INTERNAL DAN EKSTERNAL DALAM MENINGKATKAN KINERJA USAHANYA <p>The purpose of this community service is to provide counseling to MSMEs who are partners of Waroeng Lengkong on Jl. SKKI, Serpong, South Tangerang. Participants in this community service consisted of Pamulang University lecturers, Pamulang University Management Study Program as resource persons, students, employees and owners of Waroeng Lengkong, and invited 8 MSME players who became partners at Waroeng Lengkong. The method used was to conduct presentations, counseling, discussions, and questions and answers to. Basically, the performance of the Micro, Small and Medium Enterprises (MSMEs) sector is influenced by two main factors, namely external factors and internal factors. Internal factors are factors that originate from within the business venture and can usually be controlled. Meanwhile, external factors are factors that come from outside business activities. At the community service event for Beginner MSMEs, it is important to immediately increase the ownership of their licenses so that they have legal force if their business is advanced, such as NIB, IUMK, Halal, PIRT, HAKI and BNPT. Improved network and additional marketing networks, according to their market segment, in order to increase sales turnover. Conduct orderly financial reports so that the development of business profits can be monitored and differentiated from personal funds. As for MSMEs that have developed, they should maintain the licenses they already have by maintaining product quality. Maintain the existing market, and explore further market opportunities. Conduct orderly financial reports so that the development of business profits can be monitored and differentiated from personal funds. Calculate if you really need additional capital. Do not do it if it is not in accordance with the designation because it will actually burden it as debt.</p> Adji Widodo Yhonanda Harsono Udin Saprudin Copyright (c) 2023 Adji Widodo, Yhonanda Harsono, Udin Saprudin 2023-12-15 2023-12-15 3 2 40 45 10.56371/sepakat.v3i2.200 LAPORAN KEUANGAN SEBAGAI ALAT PENGAMBILAN KEPUTUSAN BAGI UMKM UNTUK MAJU <p>The purpose of this community service is to provide counseling to MSMEs who are partners of Bakmi Jowo in Ruko Komplek Vila Dago, Pamulang, South Tangerang. This is very important for MSMEs so that they can pay attention to making financial reports properly and correctly. Participants in this community service consisted of Pamulang University lecturers, Management Study Program as resource persons, employees and owners of Bakmi Jowo, and invited 4 MSME players who were partners of Bakmi Jowo. The method used is to conduct presentations, discussions, and questions and answers to MSMEs about the scope of their business, followed by a workshop on how to make financial reports. Recording financial statements is one of the important things in the continuity of a company, both large companies and small businesses (MSMEs). Every company must have good and correct financial reports according to accounting standards, this aims to determine the condition and financial performance of the company and can help company owners in making decisions. This event aims to assist MSMEs in preparing financial reports based on SAK EMKM. Observations were made that there were four MSME participants, namely Bakmi Jowo, Ayam Geprek Asli, Harjuna Catering and Tyas Kraft. Of the four MSMEs, all have made financial records, only most of them are not in accordance with existing financial standards. It is hoped that in the future they will do what the service team directs, be it daily journals, profit and loss statements and balance sheets, so that the development and position of their business assets can be monitored.</p> Yhonanda Harsono Adji Widodo Udin Saprudin Copyright (c) 2023 Yhonanda Harsono, Adji Widodo, Udin Saprudin 2023-12-15 2023-12-15 3 2 46 50 10.56371/sepakat.v3i2.203 PERAN NELAYAN PEREMPUAN DALAM MENINGKATKAN KESEJAHTERAAN KELUARGA DI SINDANGLAUT, KAWASAN WISATA PANTAI CARITA, PANDEGLANG <p>The purpose of this community service activity (PKM) is to spread enthusiasm in running a business that although at a small level, the benefits for family welfare can be felt in particular and the role of fisherwomen who support family welfare in general. The method used is by sharing knowledge and experience with the theme "The Role of Fisherwomen in Improving Family Welfare in Sindanglaut, Carita Beach Tourism Area, Pandeglang" which is delivered by lectures and also direct interviews to fishermen (men and women) communicatively. As for the results of this community service program, it can improve Human Resources (HR), especially for fisherwomen, in addition to the spirit of improving family welfare that they have done, they also continue to strive to improve economic welfare through processing, and increasing sales of processed products and fresh fish. It is hoped that it can reduce poverty levels among fishermen, especially in Durung Village Rt008/02 SindangLaut Village, Carita District, Pandeglang Regency, Tangerang.</p> Neneng Tita Amalya Tri Sulistyani Yhonanda Harsono Copyright (c) 2023 Neneng Tita Amalya, Tri Sulistyani, Yhonanda Harsono 2023-12-15 2023-12-15 3 2 51 56 10.56371/sepakat.v3i2.204 PENYUSUNAN SPT TAHUNAN UMKM PASCA UU HPP <p>Corporate Income Tax Return is a letter containing evidence of annual tax payments deposited by Corporate Taxpayers. Furthermore, proof of tax payment from the Income Tax Return must be reported to the Director General of Taxes. Then, the right alternative for reporting income tax returns is the Serpong tax consultant, because it is easier and more practical.&nbsp; &nbsp; The Annual Income Tax Return, hereinafter referred to as the Annual Income Tax Return, applies to a tax year or part of a tax year. The Annual Income Tax Return that must be reported annually or at the end of the tax year period is divided into two types, namely the Individual Annual Return (consisting of 3 types of forms) and the Corporate Return. Annual Income Tax Return (SPT) is a form used by taxpayers to report the calculation and / or payment of income tax, income tax objects, not income tax objects, assets and liabilities. As is known that the Tax Collection System in Indonesia uses the Self Assessment System where, the process of registering, calculating, paying and reporting Taxes is all done by the Taxpayer, so that taxpayers must report themselves to obtain an NPWP if they have met the objective and subjective requirements, taxpayers must calculate the tax to be paid in accordance with the taxpayer's business activities, taxpayers must pay the tax that should be paid by paying themselves to the State Treasury (through the Post Office or Perception Bank), and Tax Withholding / Collection by other parties and taxpayers must report all business activities in Periodic and Annual Tax Returns (SPT) according to actual conditions. For Corporate Income Tax Return must be reported at the latest on April 30th of the following tax year, so that taxpayers must immediately make and calculate their taxes from an early age, so that later there will be no errors in payment or reporting.</p> Yopy Ratna Dewanti Bambang Hermanto Rahayu Tri Utami Setiawan Bakri Copyright (c) 2023 Yopy Ratna Dewanti, Bambang Hermanto, Rahayu Tri Utami, Setiawan, Bakri 2023-12-24 2023-12-24 3 2 57 65 10.56371/sepakat.v3i2.206 IMPELEMENTASI PROGRAM MERDEKA BELAJAR KAMPUS MERDEKA KAMPUS MENGAJAR DI UPT SD NEGERI GAPRANG 01 <p>Pengabdian ini dilatarbelakangi oleh kegiatan Kampus Mengajar angkatan 5 yang merupakan bentuk pelaksanaan program Merdeka Belajar Kampus Merdeka (MBKM) dari Kementerian Pendidikan Kebudayaan Riset dan Teknologi, yang bertujuan untuk meningkatkan literasi dan numerasi di sekolah melalui berbagai kegiatan seperti penataan perpustakaan, adaptasi teknologi, dan pelaksanaan lomba. Rata-rata nilai siswa dari dua asesmen menunjukkan peningkatan, menunjukkan bahwa program peningkatan literasi dan numerasi di sekolah telah terlaksana dengan baik. Namun, pelaksanaan lomba di akhir penugasan belum dapat dilaksanakan dengan baik karena keterbatasan waktu. Hasil dari kegiatan ini menunjukkan adanya peningkatan literasi dan numerasi siswa, meskipun terdapat kendala dalam pelaksanaan lomba akhir penugasan. Dalam menghadapi tantangan tersebut, kolaborasi antara mahasiswa, dosen pembimbing lapangan, dan pihak sekolah menjadi kunci dalam menyelesaikan permasalahan. Selain itu, laporan ini juga mengusulkan agar budaya literasi di perpustakaan tetap dijaga meskipun program Kampus Mengajar telah berakhir.</p> Otto Fajarianto Safitri Rahmadhani Linda Afriani Copyright (c) 2023 Otto Fajarianto, Safitri Rahmadhani, Linda Afriani 2023-12-31 2023-12-31 3 2 66 76