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In the era of globalization and technological advancement, the role of (MSMEs) in the economy is becoming increasingly important. However, the problem of the inability of MSMEs to make financial statements and fulfill their tax obligations results in difficulties accessing capital, where MSMEs cannot meet the requirements in obtaining capital through banks or other financial institutions. This community service aims to provide literacy to individual taxpayers of MSMEs who have not carried out their tax obligations correctly, especially related to changes from PP 23 of 2018 to the Law on Harmonization of Tax Regulations (HPP) of 2020. The methods used are counseling and socialization regarding aspects of taxation and financial reporting to MSMEs. The results obtained in the discussion showed that the limit of non-taxable gross circulation is Rp. 500,000,000 following the Law on Harmonization of Tax Regulations (HPP) of 2020.

Micro, Small and Medium Entity Financial Accounting Standards (SAK EMKM) are prepared to meet the financial reporting needs of micro, small and medium entities. This research is intended to find out how the implementation of accounting based on SAK EMKM on the financial reports of Micro, Small and Medium Enterprises in the City of Surabaya. This study uses a qualitative descriptive research method. Collection is obtained by using interviews and documentation. The conclusion from this study is that informants have not fully used SAK EMKM in their financial reports and there are names that are not appropriate, such as business profit/loss performance, balance sheets, routine expenses and items that are not in accordance with SAK EMKM provisions. This is due to the low sense of interest in preparing financial reports and the lack of counseling about SAK EMKM for MSMEs.

With the rapid development of technology, it benefits us in facilitating work in various fields. One example today is the use of modern technology in optimizing business processes. Information is one of the important assets for the Company in carrying out its business processes. With the rapid development of information technology also resulting in faster data movement, this must be used to help the Company in obtaining information quickly, precisely, effectively and efficiently. This is also evidenced by the increasing number of pioneering industries from small to large industries that are developing today. One of them is PT. XYZ. Of course, as a pioneering company, it requires a number of optimizations in its business process activities, one of which is reporting and recording. Because assets are one of the important elements in the Company's productivity, it is necessary to monitor the condition of assets regularly. The company still uses a manual asset damage reporting system using Whatsapp. Of course, this is less effective and efficient in the process, especially in recording activities to report damage to existing assets. Therefore, this study was conducted to help optimize the existing asset damage reporting system. From the results of the research, it can be seen using current technology, it can help optimize the reporting of damage to the Company's assets with the help of Google Sheets as its main database and Appsheet as a simple application for filling out reports.    

This research aims to find out what form of legal protection there is for consumer data who make loans through online applications in Gorontalo and to find out what efforts consumers can take if there is a dispute with the lender regarding leakage of consumer data. This research is empirical normative legal research conducted at the Gorontalo Regional Police and victims of data misuse by online loans. Primary data and secondary data obtained through library research and field research were then analyzed qualitatively. The research results show that the form of legal protection for consumer data who make loans through online applications in Gorontalo is carried out in three forms, namely: first, protection through regulations, namely in the Personal Data Protection Law, the Consumer Protection Law, and Article 1338 of the Civil Code. Second, protection through law enforcement efforts carried out by the police, as well as preventing misuse of data through legal education as a form of preventive legal protection. Meanwhile, efforts that consumers can take if there is a dispute with a lender regarding leakage of consumer data are legal action taken by the police through reporting complaints from the public to investigations that follow up on complaints from the public, and monitoring and taking action carried out by the OJK as parties who carry out activities regarding the implementation of non-bank banking institutions such as online loans. 

The National Zakat Amil Agency is a zakat management organization formed by the government, consisting of elements of the community and government with the task of collecting, distributing and utilizing zakat in accordance with religious provisions. The Jambi City National Zakat Amil Agency (BAZNAS) carries out the task of managing zakat at the city level. This research aims to analyze zakat management which consists of planning, collecting, distributing, utilizing, reporting and supervising zakat in the Jambi City Baznas, to find out the obstacles that exist in the zakat management process in the Jambi City Baznas, and to find out the benefits after the community receives financial assistance. zakat from Baznas Jambi City. This research uses a descriptive qualitative method. To reveal this problem in depth and comprehensively, the author collected data by means of observation, interviews, documentation and triangulation. The results of the research show that, the implementation of zakat management at Baznas Jambi City is in accordance with management theory, where in management theory management consists of planning, collection, distribution, utilization, reporting and supervision. The implementation of zakat management at the Jambi City Baznas has met the standards of this management theory. So the implementation of zakat management at Jambi City Baznas is good, even though zakat funds are still lacking, Jambi City Baznas continues to distribute zakat funds to those in need so that the benefits of zakat funds in Jambi City can be felt by the community as intended by the zakat law.

This research aims to find out how ecopedagogy is implemented in elementary school learning to increase environmental awareness and student involvement. This article was prepared using the systematic literature review (SLR) method. Searches were carried out using Google Schooler. In the initial stage of the journal search, 235 journal articles were obtained with a time limit, namely from 2014 to 2023. The procedure for searching and selecting articles in this study used preferred reporting items for systematic reviews & meta-analyses (PRISMA). Ecopedagogy discusses three main areas, namely technical ecoliteracy , critical ecoliteracy, and cultural ecoliteracy. The implementation of ecopedagogical integration in elementary school management which aims to instill environmental character values ​​from generation to generation can be carried out in several forms, namely integration in the curriculum and learning by including an understanding of ecology in the subjects or materials taught and the application of methods or media. Environmentally caring character education aims to instill values ​​and awareness of the environment in students. Case studies of the application of ecopedagogy in education show that it can be applied through digital media and multi-dominant learning to develop cognitive, psychomotor and environmental awareness. Barriers to implementing environmentally caring character education in schools include internal factors such as students' bad habits and lack of knowledge, as well as external factors such as inadequate learning support equipment and lack of cooperation between teachers and parents. Collaboration between teachers, students, parents, and the community is essential for successful implementation.

The research focuses on analyzing one part of a speech act, especially illocutions. The author analyzes how illocutions are used in a certain context in the video "Merdeka Belajar" on the Indonesian Ministry of Education and Culture's YouTube channel. The research aims to analyze the use of illocutionary speech acts in the video "Merdeka Belajar" on the Indonesian Ministry of Education and Culture's YouTube channel, with a focus on the illocutionary theory developed by J. L. Austin, which includes five main forms; representative (assertive), commissive, directive, expressive, and declarative. Research was conducted to better understand how messages and communication are conveyed in the context of the video. This research combines methodological and theoretical approaches. From a methodological aspect, the research applies qualitative methods with descriptive analysis. Theoretically, research is related to the field of pragmatics. The type of research used is a pragmatic study that uses qualitative descriptive methods which include examining documents, listening, and taking notes as data collection tools. The technique for collecting data was carried out using SBLC techniques and recording. Apart from that, the research also used the distribution and matching method for data analysis. This research is useful for knowing how to classify speech acts and increasing knowledge in the field of pragmatics, especially in illocutionary speech acts. In the results of data analysis, 41 data were found from various types of illocutionary speech acts. The number of data for each speech act, namely assertive, is 22 data, directive 7 data, declarative 2 data, commissive 1 data, and expressive 9 data. Based on the research results, the variety of speech acts that are often used in speech on the Indonesian Ministry of Education and Culture's YouTube channel videos are assertive speech acts. The assertive speech acts that appear in the video are statements stating, opinions, showing, reporting, speculating, mentioning, and asserting.

The aim of this research is to describe the implementation of educational financial management in the aspects of planning, implementation, evaluation and accountability of educational finances at Al-Manar Galur Muhammadiyah Middle School. At Muhammadiyah AL-Manar Galur Middle School, financial management is an urgent matter because education faces obstacles in managing limited funds and budgets. Al-Manar Galur Muhammadiyah Middle School often faces limited financial resources, but has an obligation to improve the facilities and quality of education. Setting the budget in detail and systematically Al-Manar Galur Middle School needs to make arrangements so that every expenditure can be properly accounted for. Good financial management at AL-Manar Galur Middle School can help the institution provide student infrastructure and change education for the better. Managing finances effectively can contribute to increasing the efficiency of using funds, controlling expenses and transparent financial reporting.

Increasing the volume of waste is still a crucial issue in various regions, considering that the dense activity of people outside the home makes it difficult to manage waste. Factors that often occur are people's habits and mindset regarding the existence of waste, namely that the product cannot be reused. For this reason, there is a need for waste activities or programs through Corporate Social Responsibility (CSR) within the community such as a waste bank (Bank Sandi) which is the formation of cooperation with stakeholders which aims to manage organic and inorganic waste, provide income to the community, form independence and community empowerment in processing waste. This research aims to find out the stages in implementing CSR, find out the supporting and inhibiting factors in implementing CSR and find out the obstacles in implementing CSR for the residents of Tegal Bunder Village. The method used is qualitative with a case study approach. The research results explain that the stages of CSR implementation are planning, implementation, evaluation and reporting. The supporting factors are company commitment and the inhibiting factors are technical issues, infrastructure for collection and sorting, changing behavior, and no continuous implementation (regulations already exist). And the obstacles in implementing CSR that occur in Tegal Bunder Subdistrict are time segregation, selling to collectors, no involvement of residents, and place. The Corporate Social Responsibility (CSR) program through Bank Sandi has been running well in accordance with the laws and regulations regarding the Company in the form of a commitment carried out by the company on an ongoing basis with the involvement of industry, universities, government and the community.  

Income Tax Article 21 is a tax imposed on the income of taxpayers. The purpose of this study is to analyze the application of the calculation, withholding, and reporting of Income Tax Article 21 derived from PT ASKRINDO Surabaya Branch. Income Tax Article 21 plays an important role in the context of taxation, especially in regulating the imposition of taxes on employee income obtained from the company. This research is motivated by efforts to avoid additional costs due to errors and delays in calculating, withholding, or reporting employee tax payments in accordance with Income Tax Article 21. The research method used in this study uses a descriptive method with a qualitative approach. The data sources used in this research are primary data and secondary data. The data was obtained by means of observation, interviews and documentation with informants from PT ASKRINDO Surabaya Branch. This research produces a conclusion that shows taxpayer compliance with Income Tax Article 21 is supported by the company's tax payment system. PT. ASKRINDO Surabaya Branch in the implementation of the calculation, withholding and reporting of Income Tax (PPh) Article 21 is in accordance with the current law.

This research examines village financial management in Bluri Village based on Minister of Home Affairs Regulation Number 20 of 2018 in Bluri Village, Solokuro District, Lamongan Regency. The aim of this research is to determine the implementation of village financial management. This research method uses descriptive qualitative, the researcher uses a case study approach in Bluri Village, where the research informants are village officials. Observation, interviews, and document study are the data collection methods used in this research. Data analysis includes data organization, which is done by organizing the data that has been collected during the research so that it is neater. The conclusion of this research is that the implementation of village financial management in Bluri Village is broadly in accordance with Minister of Home Affairs Regulation Number 20 of 2018 starting from the planning, implementation, administration, reporting and accountability processes, although there are several things that are still not in accordance with the target time.

This research aims to analyze the implementation of public services, the prevailing bureaucracy and the suitability of the computerized service system when viewed from the principles of good governance at the Wonokromo Kora Subdistrict Office, Surabaya. The research method used is a qualitative descriptive approach. The required research data collection was 6 informants consisting of 4 sub-district staff and 2 community recipients of public services. The data analysis techniques used are data collection, data triangulation, data reduction, and data presentation. The results of the research found that the Wonokromo Subdistrict Office, Surabaya City, in carrying out its services, has not fully implemented the principles of good governance, and reporting on public servants has not been fully transparent because it requires permission from the District first and certainty of when residents can collect files or the results of the service are sometimes not fully implemented.

This article discusses the impact of digital technology on the transformation of internal audit and its implications for the treatment of financial reports. As technology advances, companies are adopting digital solutions to improve the efficiency and effectiveness of their internal audit processes. This transformation not only includes the use of new tools and technologies, but also changes the paradigm and methodology of internal audit work. Digital technology provides greater capabilities in collecting, analyzing and understanding data in real-time. Internal audit can leverage advanced analytics technology, artificial intelligence, and natural language processing to identify risks, detect anomalies, and provide deeper insights into a company's finances. With the adoption of digital technology, internal audit transformation can increase audit accuracy and thoroughness, reduce the risk of human error, and enable fraud identification more effectively. In addition, technology also facilitates the implementation of more proactive and adaptive risk-based audit practices, allowing internal audit to focus on the most critical areas and provide significant added value. However, this transformation also brings new challenges, including the need to develop new skills among auditors, manage information security risks, and ensure compliance with regulations related to data privacy and security. This article details effective implementation strategies, as well as providing views on how organizations can optimize the potential of digital technology to improve the quality of financial reporting treatment. Thus, this article aims to provide in-depth insight into the role of digital technology in the transformation of internal audit and its impact on the treatment of financial statements, identify the associated benefits and challenges, and provide guidance for companies wishing to adopt such technology effectively.