PKM Pendampingan Perhitungan Rasio Keuangan dan PPh 21 Pada Koperasi Bhuana Artha Mulia

Abstract

The stagnant development of cooperatives remains a concern for various parties, including the government and cooperative managers. One of the main challenges facing cooperatives is limited financial and tax management capabilities, particularly in calculating financial ratios and Income Tax Article 21 (PPh 21). This situation is also experienced by the Bhuana Artha Mulia Cooperative, which still faces obstacles in systematic financial record-keeping and a lack of understanding among management regarding financial statement analysis and tax obligations. Manual recording makes it difficult for the cooperative to accurately assess its financial condition and prepare reports that meet standards. Furthermore, understanding of PPh 21 calculations among cooperative management and employees is still limited, potentially leading to errors in fulfilling tax obligations. Through the PKM (Community Service) program for Financial Ratio Calculation & PPh 21 at the Bhuana Artha Mulia Cooperative, it is hoped that cooperative management will improve their financial and tax management skills. The program's achievements include assistance in preparing simple financial reports, training in calculating financial ratios to assess the cooperative's condition, and assistance in calculating and reporting PPh 21 accurately and systematically.