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Along with the time that continues to turn where previously children who were still toddlers were taken care of by their parents until they moved to the village and got a job and were busy to have a partner and offspring and their own lives, on the other hand the parents who used to raise them have now entered old age which should be the child's obligation to take care of parents at that time. The dilemma that occurs between the obligation to care for wives and children and work with caring for parents when they enter old age or old age. Responding to the phenomenon that occurs related to the child's obligation to choose parents when entering old age. So the service team from the Faculty of Law, Goronalo State University conducted counseling in a number of villages which basically had a number of problems related to this, including Kaaruyaan Village, Paguyaman District, Boalemo Regency, Gorontalo Province. The problems raised in this service include the background of children taking care of their own elderly parents at home and children who entrust elderly parents in nursing homes. Legal review of the responsibilities of children who entrust their parents in nursing homes. This research method uses qualitative methods and discussions in counseling, where the research was carried out in the Kaaruyaan Village area. The subjects of counseling are children who care for and children who entrust elderly parents (Elderly) in Nursing Homes. Observation, interviews and documentation. Extension results. The background of children choosing to entrust elderly parents in the orphanage is triggered by a number of things including work, obstacles in communication between family and parents, incompatibility between the wife / husband and parents in the house. While the background of children chooses to take care of their own parents at home, facilitate communication with parents, control physical health, guarantee the needs and needs of parents daily to apply forms of love and affection to parents.

The management of the Santri organization consisting of senior students at the Al-Mashduqiah Islamic Boarding School Kraksaan Probolinggo is a fairly important and potential human resource in leading the daily activities of all students at the Badridduja Islamic Boarding School in the Al-Mashduqiah Region. Its effectiveness and efficiency is highly dependent on the leadership of the ISMAH organization so that leadership and management training is very important for the administrators for self-development, training to become quality leaders and managers. This community service is carried out by implementing the PAR (Participatory Action Research) approach strengthened by field survey methods, analysis of problems developing in the field, FGD (Focus Group Discussion), SWOT analysis, direct action in the field consisting of mentoring programs in the preparation of organizational work programs. , assistance in the dynamics and sharing of organizational affairs, assistance in work evaluation activities, assistance in increasing the effectiveness of student discipline, and the implementation of a mini workshop program on leadership and management for organizational management. The results of this service contribute to controlling work program decisions that are not in accordance with the organization's SWOT analysis, Strengthening organizational HR work and increasing work understanding within the organization, Controlling irrelevant work programs and compiling feedback for further planning, Realizing a quality work culture that has implications for effectiveness and performance efficiency, and Improving the quality of understanding and understanding of organizational human resources theoretically and practically. This training is carried out by an organized team, by providing some materials and practices of leadership and management that have been planned for approximately 9 months. In addition, the team also accompanied the activities carried out in a planned manner by the management in order to monitor and evaluate the practices that needed to be improved so as to provide best practices for ISMAH administrators in carrying out their leadership and management tasks.

Indonesia is currently facing various health and nutrition problems. Indonesia experiences a triple burden of nutritional problems, namely malnutrition, excess nutrition (obesity) and micronutrient deficiencies. To overcome this nutritional problem, it can be done by implementing balanced nutrition. Balanced nutrition is a daily food composition that contains nutrients in types and quantities that suit the body's needs, taking into account the principles of food diversity or variety, physical activity, cleanliness and ideal body weight.Objective: Service activities are carried out to increase knowledge about balanced nutrition, determine nutritional status, and as a training tool for nutrition students in providing nutrition and health education to the community. This activity is expected to increase knowledge of balanced nutrition for children and adolescents at the Qurrotu A'yun Batam Center Orphanage.Conclusion: This counseling activity was carried out at the Qurrotu A'yun Batam Center Orphanage, Batam City, which was attended by children and teenagers. The activity consisted of an opening led by a team of lecturers and continued by reading material presented by a team of lecturers and students. Then the moderator returned to the event for a question and answer session and continued with measuring nutritional status and providing snacks to posyandu participants.

Waste is one of society's main problems in environmental management which until now does not have an appropriate handling solution. This is due to the community's habit of still implementing collection, transport and disposal in waste management, as well as the unavailability of suitable locations in each village that can be used as waste management sites. This waste problem is also experienced by residents of Sokawera Hamlet, Ciwuni Village, Kesugihan District. The waste produced by residents is usually collected and then burned. This waste management problem must be addressed immediately because it can affect the quality of life and the quality of the village environment. The effort taken is not to provide or create a waste disposal area, but rather to invite the public to start caring and being aware of the importance of managing waste wisely and correctly. This community empowerment activity is carried out by holding outreach and establishing a waste bank to change people's mindset about waste, mentoring, comparative studies, and establishing a Waste Bank to manage waste so that it can have economic value. With the formation of the Soka Resik waste bank, it is hoped that in the future it will become the spearhead in waste management.

This community service aims to improve understanding and financial management skills among the managers of the Baitul Qurro Islamic Boarding School, South Tangerang. This socialization activity was carried out during October 2021. The objects of this activity were Islamic boarding school managers, including the Islamic boarding school head, treasurer and administrative staff. The activity methods used include training, workshops and focus group discussions. The training includes material on financial planning, budget management, bookkeeping and financial reporting. Interactive workshops provide opportunities for participants to apply the theory they have learned through case studies and practical simulations. Focus group discussions are used to identify specific problems faced in financial management in Islamic boarding schools and find joint solutions. The results of this activity showed a significant increase in financial management understanding and skills among participants. They are able to make better financial plans, manage budgets more efficiently, and carry out more transparent and accurate bookkeeping and financial reporting. The implication of this activity is the creation of a better financial management system at the Baitul Qurro Islamic Boarding School, which in turn will support operational sustainability and development of the Islamic boarding school. Apart from that, improving financial management skills is also expected to increase stakeholder accountability and trust in the management of Islamic boarding school funds.

The expected goal of this community service is that UMKM are able to understand the basics and regulations of taxation on UMKM so that UMKM business actors are able to fulfill their tax obligations. On the basis of the problems that occur with partners, this PKM program needs to be carried out by providing socialization regarding the existence of PP No. 23 of 2018 for MSMEs that have a turnover of below Rp. 4.8 billion in a year with a 0.5% tariff and only valid for 7 (seven) years. for private person and 3 years for UMKM entities. The method used is discussion and lecture. The service activities carried out by the PKM Team with the lecture and discussion methods have been able to add insight, motivation and understanding about the UMKM Final PPh in the future. UMKM actors are also expected to be disciplined and timely in reporting and paying and in accordance with applicable standards. And also with the UMKM tax incentives during the Covid 19 Pandemic, UMKM actors are expected to be able to use these incentives.

The most effective and simple way to remove germs from your hands is to wash your hands with clean water and use soap. The method used in this community service activity is to provide education about washing hands with soap properly through seven steps for good and correct washing. The results of implementing service activities can be described through 2 (two) activity stages, namely preparation and implementation. Students listened to an explanation about the importance of washing hands properly using soap and running water, and 30 students were able to practice the correct way of washing hands, so that they can be applied in everyday life, such as washing hands with soap after playing, eating and after eating. This activity can make a positive contribution in reducing and preventing health problems, especially in the Pacet area, Bandung Regency