IJCDE (Indonesian Journal of Community Diversity and Engagement) http://ejurnal.unim.ac.id/index.php/pengabdian <div id="journalDescription">Jurnal Pengabdian dan Pengembangan Masyarakat merupakan jurnal ilmiah multidisiplin yang menyajikan implementasi ilmu dan teknologi dalam menyelesaikan permasalahan yang ada di masyarakat. Jurnal ini terbit secara berkala dua kali selama setahun pada bulan&nbsp;maret dan November. Tujuan dari adanya jurnal ini adalah untuk menyebarluaskan gagasan dan hasil penelitian yang dilakukan oleh perguruan tinggi, khususnya universitasa Islam Majapahit, yang dapat diterapkan dalam masyarakat. Jurnal Pengabdian dan Pengembangan Masyarakat berisikan bermacam kegiatan yang dilakukan baik oleh internal&nbsp;UNIM ataupun dari eksternal dalam menangani dan mengatasi berbagai permasalahan yang terjadi di masyarakat dengan menerapkan ilmu dan teknologi yang kemudian dapat bermanfaat untuk meningkatkan kesejahteraan masyarakat. Penulis yang akan mengirimkan naskah ke dalam Jurnal Pengabdian dan Pengembangan Masyarakat ini dimohon untuk dapat membaca petunjuk penulisan naskah yang tertera di halaman ini. Jika tulisan naskah tidak sesuai dengan petunjuk penulisan naskah yang tersedia, naskah tersebut akan ditolak atau dikembalikan kembali kepada penulis untuk dilakukan penyesuaian terhadap petunjuk penulisan naskah yang tersedia.</div> <p>&nbsp;</p> LEMBAGA PENELITIAN, PENGABDIAN PADA MASYARAKAT, PENINGKATAN AKTIVITAS INSTRUKSIONAL, PENINGKATAN DAN PENJAMINAN MUTU UNIVERSITAS ISLAM MAJAPAHIT en-US IJCDE (Indonesian Journal of Community Diversity and Engagement) 2746-5217 COUNSELING ON TAX UNDERSTANDING AND ITS PROFITS FOR FOOD AND BEVERAGE MICRO, SMALL AND MEDIUM ENTERPRISES (MSMEss) UNDER THE GUIDELINES OF DMI GRESIK IN GRESIK REGENCY http://ejurnal.unim.ac.id/index.php/pengabdian/article/view/2819 <p>The purpose of this community service is to solve the problems found in MSMEs Partners assisted by DMI Gresik Regency, namely an understanding of tax objects and tax subjects, an understanding of the basic principles of MSMEs Final PPh, and an understanding of tax reporting. Related to this, a solution is provided by providing an understanding of taxation in DMI-assisted MSMEs in Gresik Regency The counseling method is carried out by the lecture method and the practice of direct calculations. It is hoped that this training can help MSMEs actors in understanding taxation. The results of the dedication carried out: (1) MSMEs&nbsp; partners can understand the difference between tax objects and tax subjects (2) MSMEs partners can calculate MSMEs Final Income Tax (3) MSMEs partners can report tax returns. Thus it will encourage a sustainable national economy.</p> <p><strong>&nbsp;</strong></p> Nur Fajdrih Asyik Maswar Patuh Priyadi Triyonowati Triyonowati Wimba Respatia Yahya Yahya Hak Cipta (c) 2023 IJCDE (Indonesian Journal of Community Diversity and Engagement) 2023-07-31 2023-07-31 4 1 1 8 10.36815/pengabdian.v4i1.2819 USE AND UTILIZATION OF VILLAGE INFORMATION SYSTEM TO MAXIMIZE POPULATION AND ADMINISTRATIVE DATABASES IN PLOSOBUDEN VILLAGE LAMONGAN REGENCY http://ejurnal.unim.ac.id/index.php/pengabdian/article/view/2487 <p><em>Weak archiving systems, </em>correspondence related to services to village communities and the lack of village government regarding population and population data, so this service has the goal of developing Plosobuden Village a village website to facilitate archiving and population administration. The method carried out in the service process is carried out in several stages, namely location surveys, maturation of concepts in the internal service team, asking for input and criticism of village web creations to village officials, finalizing village web concepts and contents internally for the service team, training and assistance in village web operations. to village officials and evaluation. The results of the service show that village officials are very enthusiastic about the village web to facilitate archiving in terms of correspondence and population data archiving. The results of the evaluation are the lack of basic population input data so that the use of the village web cannot be maximized.</p> eko Sugianto Erly Ekayanti Rosyida Pipit Sari Puspitorini AH. Hasan Bashori Fera Yuliana Hak Cipta (c) 2023 IJCDE (Indonesian Journal of Community Diversity and Engagement) 2023-07-30 2023-07-30 4 1 9 17 10.36815/pengabdian.v4i1.2487