Abstract SMA Negeri 6 Bogor is a senior high school in the city of Bogor. The majors at SMA Negeri 6 are science and social studies, one of the problems faced during online schools is regarding the understanding and ability of class XII students, especially social studies majors in accounting subjects, so there are concerns by the teacher that it will have an impact on students' final grades. The Accounting Study Program of college of Vocational Studies of IPB which consists of lecturers and students conducts accounting training for class XII students majoring in accounting with basic accounting materials and is proficient in preparing financial reports. This activity lasted for 1 day with 67 participants. The method applied in this community service activity is a descriptive analysis method with lectures and accounting practices from journal recording to the preparation of financial reports. The purpose of this community service activity is to strengthen understanding of accounting and proficient in preparing financial reports for students of SMAN 6 Bogor. Based on the post test results, it is known that 85% of students at SMAN 6 Bogor majoring in accounting are able to improve their understanding of accounting and prepare financial reports correctly, besides that students become motivated to study accounting and are optimistic that they will get good grades on the exam later. Keywords: accounting, community service, understanding, high school

Penelitian ini membahas bagaimana kebermanfaatan kegiatan legalisasi asset berupa tanah yaitu melalui pendaftaran tanah sistematis lengkap. Selain untuk menjamin kepastian hak atas tanah masyarakat, fungsi sertipikat tanah salah satunya yaitu berkontribusi secara nyata untuk meningkatkan kesejahteraan rakyat dan melahirkan sumber-sumber baru kemakmuran rakyat. Sertipikat hak atas tanah dapat sebagai salah satu akses dalam memperoleh dana. Sertipikat hak atas tanah dapat membuka akses ekonomi rakyat untuk memperoleh modal usaha. Penelitian ini dilakukan di Kabupaten Sinjai, dengan subyek penelitian kegiatan UMKM Gula Aren di desa Bonto Sinala . Metode yang digunakan dalam penelitian ini adalah deskriptif kualitatif dengan cara melihat pelaksanaan pemberdayaan UMKM dimulai dari persiapan sampai dengan tahap pelaksanaannya. Hasil penelitian menujukan bahwa kegiatan pemberdayaan masyarakat adalah meningkatkan status ekonomi sosial masyarakat dengan melibatkan stakeholder dengan cara mendampingi petani gula aren semut.

This study examines private university students in West Jakarta which aims to determine the effect of financial literacy and fintech payments on financial management behavior with internal locus of control as a moderator variable. The dependent variables used are financial literacy and fintech payments. The analysis of this study used multiple linear regression with SPSS 27 (Statistical Package for Social Science). The results of this study indicate that: (a) financial literacy influences financial management behavior; (b) fintech payments affect financial management behavior; (c) internal locus of control strengthens the relationship between financial literacy and financial management behavior; (d) the internal locus of control strengthens the relationship between fintech payments and financial management behavior. Keywords:financial literacy, fintech payments, financial management behavior, locus of control

Principals, teachers, treasurers, and school employees in Bogor city are individual taxpayers (WP OP). Compliant taxpayers report income and tax payments following applicable laws. WP OP should report the annual personal income tax return (SPT) electronically using e-SPT or e-filing.The Directorate General of Taxes (DGT) has published and socialized SPT reporting and provided an online DGT website to facilitate annual SPT reporting.The purpose of this study was to determine the level of compliance with tax payments and reporting of Annual PPh WP OP SPT and the level of electronic submission of Annual PPh SPT filling and delivery information to school managers (principals, teachers, treasurers, and school employees) in the city of Bogor.This descriptive qualitative research uses primary data using a survey method by distributing questionnaires with a simple random sampling to teacher respondents, principals, treasurers, and school employees in Bogor city.Most of the respondents (90%) comply with their obligations as taxpayers. All respondents considered training to fill out SPT useful, but 66% had difficulty getting information regarding procedures for filling out SPT, and 96% of respondents felt that DGT rarely held training for filling out e-SPT. Most respondents know SPT reporting information from friends, superiors, family, and office. DGT must increase the number, materials, and publication media and socialize filling out the Annual SPT to the public. ABSTRAKKepala sekolah, guru, bendahara dan karyawan sekolah di kota Bogor merupakan wajib pajak orang pribadi (WP OP). Wajib pajak yang patuh melakukan pelaporan penghasilan dan pembayaran pajak sesuai dengan undang-undang yang berlaku. WP OP sebaiknya melaporkan Surat Pemberitahuan (SPT) tahunan Pajak Penghasilan orang pribadi secara elektronik menggunakan e SPT atau e-filing.Direktorat Jenderal Pajak (DJP) telah melakukan publikasi dan sosialisasi pelaporan SPT serta menyediakan website DJP online untuk memfasilitasi pelaporan SPT Tahunan.Tujuan penelitian ini untuk mengetahui tingkat kepatuhan pembayaran pajak dan pelaporan SPT Tahunan PPh WP OP serta tingkat ketersampaian informasi pengisian dan pelaporan SPT Tahunan PPh secara elektronik pada pengelola sekolah (kepala sekolah, guru, bendahara dan karyawan sekolah) di kota Bogor.Penelitian ini termasuk jenis penelitian kualitatif deskriptif yang menggunakan data primer dengan menggunakan metode survey melalui penyebaran kuesioner dengan teknik pengambilan sampel menggunakan simple random sampling kepada responden guru, kepala sekolah, bendahara dan karyawan sekolah di kota Bogor.Sebagian besar responden (90%) patuh melaksanakan kewajibannya sebagai Wajib Pajak. Seluruh responden menganggap pelatihan pengisian SPT bermanfaat namun 66% responden kesulitan untuk mendapatkan informasi mengenai tatacara pengisian SPT dan 96% responden merasa DJP jarang mengadakan pelatihan pengisian e-SPT. Kebanyakan responden mengetahui informasi pelaporan SPT dari teman, atasan, keluarga dan kantor. DJP harus meningkatkan jumlah, materi, dan media publikasi dan sosialisasi pengisian SPT Tahunan kepada masyarakat.

Financial reports for SMEs are prepared based on SAK EMKM. The purpose of this study was to determine the absorption of Alqi Ceria Orphanage Vocational High School students in the Financial Report Preparation Training Based on SAK EMKM through material suitability, extrinsic motivation and mastery of material. The research method is qualitative by describing students' absorption through predetermined indicators. Data collection techniques used are observation, documentation and literature study. The suitability of the material greatly affects the absorption of students. Participants who are interested in opening a business after graduation are very enthusiastic about participating in this training. Meanwhile from extrinsic motivation, an interesting, communicative atmosphere and sufficient time can increase students' absorption in understanding the material presented. Speakers who master the material, are communicative, who present the material well and provide time for discussion to increase students' absorption of this training.Key words : Absorption Capacity, Financial report, training, SAK EMKM ABSTRAKLaporan keuangan untuk UMKM disusun berdasarkan SAK EMKM. Tujuan dari penelitian ini adalah untuk mengetahui daya serap siswa SMK Panti Asuhan Alqi Ceria pada Pelatihan Penyusunan Laporan Keuangan Berdasarkan SAK EMKM melalui penilaian kesesuaian materi, motivasi ekstrinsik dan penguasaan materi. Metode penelitian adalah kualitatif dengan mendeskripsikan daya serap siswa melalui kriteria penilaian yang sudah ditentukan. Teknik pengumpulan data yang digunakan adalah observasi, dokumentasi dan studi kepustakaan. Kesesuian materi sangat mempengaruhi daya serap siswa. Siswa yang berminat untuk membuka usaha setelah lulus sangat antusias mengikuti pelatihan ini Sedangkan dari motivasi ekstrinsik, suasana yang menarik, komunikatif dan waktu yang cukup dapat meningkatkan daya serap siswa dalam memahami materi yang disampaikan. Pembicara yang menguasai materi, komunikatif, yang mempresentasikan materi dengan baik dan memberikan waktu untuk berdiskusi membuat daya serap siswa terhadap pelatihan ini meningkat.Kata kunci : daya serap, laporan keuangan, pelatihan, SAK EMKM.