http://jocosae.org/index.php/jocosae <p style="text-align: justify;"><strong>Journal of Community Service and Engagement (JOCOSAE)- Jurnal Pengabdian Masyarakat with e-ISSN: 2807-5633 </strong> is published by :</p> <p style="text-align: justify;">CV. AGUSPATI RESEARCH INSTITUTA<br />SK Kemenkumham AHU-0054821-AH.01.14 Tahun 2021<br />Akta Pendirian No 332 Tgl 26-8-2021 Notaris NURLISA UKE DESY, SH. Mkn</p> <p style="text-align: justify;"><strong>JOCOSAE </strong>is a peer-reviewed journal that contains scientific articles adopting community service.</p> <p style="text-align: justify;">This journal aims to publish high-quality articles as a result of community service in the national scope.</p> <p style="text-align: justify;"><strong>JOCOSAE </strong>accepts articles from Community Services (Pengabdian pada Masyarakat) conducted by the lecturer, Student Creativity Program in Community Services scope , or other public service activities in the form of training, workshops, counseling, mentoring, socialization, as well as empowerment . This journal was first published in August 2021 and is published 6 ( six) time a year.</p> <p style="text-align: justify;">Articles can be written in Indonesian or English. All published articles in this journal can be accessed online by everyone at no charge.</p> CV. AGUSPATI RESEARCH INSTITUTA en-US Journal of Community Service and Engagement 2807-5633 http://jocosae.org/index.php/jocosae/article/view/208 <p>Based on the Regulation of the Minister of Finance No. 136 of 2023 which is effective from 1 January 2024 which is implemented on 1 July 2024 that NIK becomes NPWP. so that for people who do not have NPWP. KTP as a taxpayer's identity to report their income either as an employee or as an entrepreneur. As an employee before 2024. for employees who do not have NPWP, especially income below Non-taxable income, are not required to report income. For 2024, every citizen who does not have a NPWP but has an ID card and earns income is required to report their income even if their income is below the non-taxable income, for employees also starting in 2024, both income above tax provisions or below non-taxable income must be reported by the employer to the tax office where the employer is registered. This is supported by the latest tax regulations that come into effect on January 1, 2024, namely based on Per no. 2 / PJ / 2024 explaining and regulating Indonesian citizens, especially employees, both permanent employees or non-permanent employees or recipients of honorarium income for experts, their income must be reported by the employer or reported by the taxpayer receiving income other than employees based on the NIK on the ID card. PER no 2 / PJ / 2024 regulates taxpayers by categorizing them into Ter A, Ter B, Ter C, each of which is classified based on the number of dependents called Non-taxable Income with different effective rates depending on the effective rate group. This community service is carried out for MSMEs in Sememi Village, Benowo District. with the aim of helping to make it easier for the community to report their income</p> Mira Pramudianti Erna Hendrawati Khoirul Abidin Copyright (c) 2024 Journal of Community Service and Engagement 2024-12-23 2024-12-23 4 5 1 5 10.9999/jocosae.v4i5.208 http://jocosae.org/index.php/jocosae/article/view/209 <p>Micro, Small, and Medium Enterprises (MSMEs) have an important role in the Indonesian economy. However, MSMEs often face obstacles to growth, especially due to the lack of implementation of theory-based management practices. To answer these challenges, this community service program introduced Proposal A3, a structured and concise document that in this case is focused on the development of packaging design. This activity was carried out at a private university business incubator in Yogyakarta, involving collaboration between students, academics, and MSME actors. A3 proposals have the advantage of a simple format that includes in-depth analysis of products, market trends, and innovative solution designs. This program includes training, preparation of A3 Proposals, packaging prototype design, and testing through presentations and competency tests. Participants who successfully complete the program get professional certification from the Professional Certification Institute (LSP). The results of the activity showed that this method was effective in improving the technical ability of participants and providing a model that can be replicated for various cases in MSMEs. As a recommendation, the integration of digital technology can be applied to the next community service program to expand the impact of the program.</p> V. Reza Bayu Kurniawan Retno Widiastuti Emmy Nurhayati Agustinus Eko Susetyo Fransiska Hernina Puspitasari Copyright (c) 2024 Journal of Community Service and Engagement 2024-12-28 2024-12-28 4 5 6 10 10.9999/jocosae.v4i5.209