WPOP yang memiliki NPWP tidak selalu mengerti tentang perpajakan. Wajib pajak juga cenderung bingung saat mengisi SPT Tahunan Pajak Penghasilan dan terkadang melaporkan secara keliru atau lebih parah lagi tidak lapor SPT. Kegiatan pengabdian masyarakat ini dilakukan untuk membantu WPOP yang mengalami kesulitan dalam mengisi SPT Tahunan secara online, baik melalui e-filling maupun e-form. Total peserta mencapai 28 WPOP dari berbagai profesi. Hasil kegiatan ini menunjukkan bahwa mayoritas peserta setuju dan sangat setuju bahwa pendampingan ini dibutuhkan untuk membantu mereka melaporkan SPT Tahunan serta memenuhi kewajiban perpajakan mereka. Lebih lanjut, pendampingan secara online juga membantu para peserta agar lebih menghemat waktu dan tenaga serta pendampingan ini dapat menjangkau sampai di luar kota Surabaya.
Accounting is a practical science in its application in accordance with the specific applications and needs of each type of business entity. This community service activity is designed to provide assistance in preparing CV X's financial reports in the field of construction management consulting services that require progress reports on the progress of each contract. This community service activity is carried out by providing training to administrative staff so they can use Microsoft Excel from templates that have been made and guided by the community service team. Management expects that the output of this accounting information system can evaluate every ongoing project or project that has completed the contractual period. The output of this community service activity from this accounting information system is to accurately calculate the value of the cost of each project so that evaluation of the physical progress of the project and evaluation of the price and profitability analysis of each service contract can be carried out for monitoring and subsequent planning. The following evaluation needs follow-up to evaluate the application of PSAK 34 related to accounting for construction management consulting services.
Learning in basic accounting can generally be grouped as accounting for service companies and accounting for trading companies. Community service activities aim to evaluate the absorption of high school students regarding accounting material, especially in trading companies. This community service activity is carried out by providing online tutorials to ABC High School students in Surabaya, then the students answer the practice questions that have been prepared. The results of this community service activity show that high school students who get the results that the majority of students still have a lot to explore accounting material in trading companies. The results of the evaluation showed that the students had quite good understanding of general journals in trading companies, corrections journals, capital and profit calculations and understanding of the perpetual method. However, students still have difficulty understanding adjusting journals, COGS calculations and understanding the periodic method. Educators can still spur students' cognitive processes by implementing more effective learning so that learning objectives can be achieved.
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