Financial Studies and Taxation Training for Kelompok Tani Mandiri Baturoko in Lalombi Village Donggala District
Abstract
This community service initiative took place at the Kelompok Tani Mandiri Baturoko in Lalombi Village, located in the South Banawa District of Donggala Regency. The participants in this endeavor are 20 members of the Kelompok Tani Mandiri Baturoko. These individuals are involved in transforming mangrove fruits and leaves into various snacks, including tea, syrup, cakes, chips, and others. One of the challenges faced by the group is the lack of regular record-keeping, which prevents them from accurately estimating their cash requirements, potentially leading to liquidity issues. Additionally, they have not been able to meet their tax obligations. The aim of this service is to enhance the capacity of the Kelompok Tani mandiri Baturoko in managing their business finances through straightforward bookkeeping and education on tax obligations, thereby ensuring the sustainability of their business and compliance with tax regulations. The implementation of the community service is conducted in multiple phases. The first phase involves preparations through observations and initial interviews. The second phase consists of executing activities that include counseling and training, where materials are presented, and participants practice creating cash flow reports, planning capital, evaluating business liquidity, and engaging in discussions. This is followed by tax education aimed at Micro, Small, and Medium Enterprises, where participants practice calculating, remitting, and reporting their taxes. The third phase focuses on monitoring and evaluation to address the challenges faced by partners in managing cash, business capital, and fulfilling their tax duties, as well as assessing the effectiveness of the service program. The outcomes of this program are as follows: Firstly, partners now possess the knowledge and skills to manage their business finances through simple record-keeping. Secondly, partners can evaluate their cash needs, thereby mitigating liquidity problems. Finally, partners understand taxation and can independently meet their tax obligations.
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Copyright (c) 2026 Rahayu Indriasari, Ni Made Suwitri Parwati, Femilia Zahra, Ridwan, Selmita Paranoan, Chalarce Totanan, Junita Piter Tobing, Yulia Gita Samir, Eka Pratiwi

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