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Community service activities to provide knowledge about MSME tax preparation and reporting training. this activity was carried out on May 3 2023. The method of activity is with presentation of material, discussion, training and evaluation. a series of community service activities as follows: the implementing team presented material on the Basic Principles of Imposing Final MSME Income Tax, tax incentives provided by the government to MSME actors, Calculation and Payment of MSME Final Income Tax, and Reporting of MSME Income Tax and Tax Sanctions. The result of this community service activity is that activity participants are capable of making and reporting MSME taxes

Company takeover is a legal act carried out by a legal entity or individual organ to take over company shares. Provisions related to Acquisition are regulated in Law Number 40 of 2007 Concerning Limited Liability Companies, then related to procedures are regulated in Article 29 of Law Number 5 of 1999 in conjunction with Article 5 PP No. 57 of 2010 which requires business actors to notify the KPPU of acquisitions within 30 days after the effective date. This research aims to find out the procedure for acquiring shares of PT Karya Prima Agro Sejahtera by PT Dharma Satya Nusantara Tbk, followed by the obligation to notify the KPPU as well as an analysis of the imposition of sanctions on PT Dharma Satya Nusantara Tbk in Decision 34/KPPU-M/2020. The data in this study were obtained based on primary and secondary data sources. The data collection method in this study was carried out through library research. Based on this research, it can be concluded that the procedure for the acquisition of shares carried out by PT Dharma Satya Nusantara Tbk has not been fully carried out in accordance with the law due to delays in notification of post-acquisition to KPPU for 1,889 (one thousand eight hundred and eighty nine) day. In Decision No 34/KPPU-M/2020 PT PT Dharma Satya Nusantara Tbk was subject to sanctions in the form of fines. The sanctions given are in accordance with the law and the objectives of enforcing business competition law.  

The purpose of this study is to determine the effectiveness and constraints of Village Assistant in increasing empowerment through village-owned enterprises in the Village of pengudang. This research uses a qualitative descriptive type approach using 3 indicators of effectiveness, according to Duncan in Dewi Nurmalasari et al (2021), which are Goal Achievement, Integration and Adaptation. The results of research of achieving goals carried out by village assistants have been running according to their goals targeting people who are still lacking in understanding Bumdes, Integration, it is necessary to increase the training socialization process for each member/administrator, Adaptation, village assistants have approached and adjusted to the community especially the Bumdes management and bringing about changes in the field of administrative reporting. Then the obstacle or inhibiting factor is the lack of community participation and commitment, and changes in regulations which are obstacles in the mentoring process. The conclusion in this study is that the presence of village assistants in assisting the government in Pengudang village to increase empowerment through BUMDES can be said to have been effective according to the directions and mandate given by the central government. In the future, socialization is needed.

Numerous businesses are capable of implementing a wide range of tax planning techniques. Tax avoidance, or legally lowering taxes, is one tax planning tactic. Tax avoidance strategies typically use loopholes in the tax code without breaking any of them. In addition, they use tax law gaps to perpetrate tax evasion. While this tax evasion tactic is legal, the corporation using it is still receiving funding from the state. In 2013, 832 foreign investment companies were suspected of engaging in tax fraud in Indonesia due to their five consecutive years of loss reporting and nonpayment of taxes. This study aims to investigate and evaluate the effects of capital intensity, profitability, leverage, and majority share ownership on tax evasion. The Current Effective Tax Ratio is used in this study to generate tax avoidance. Mining businesses that are listed on the Indonesia Stock Exchange for the period of 2017–2021 make up the population and sample for this study. With 37 observational data points, 7 mining companies make up the research sample. A multiple linear regression model is the research methodology employed in this study. Version 22 of the IBM Statistical Package for Social Science was used to process the data for this study. The study's findings demonstrate that tax evasion is not much impacted by profitability or leverage. Conversely, capital intensity and majority share ownership have a detrimental impact on tax evasion.    

This study aims to analyze how the form of financial management is implemented in the Buntudatu Pine Forest Tourism Object. The type of research used is qualitative research with a descriptive approach. With data collection methods, namely interviews, documentation, and observation. The results of the research obtained are that financial management at the Buntudatu Pine Forest Tourism Object has been implemented but has not been maximized where planning has been carried out by the tourism object manager by holding village meetings in order to minimize expenses in order to get profits. The recording system is carried out every day manually using books or paper to record all income and expenditure transactions. And financial reporting has not been implemented because the knowledge possessed is still minimal, but the manager has made a year-end accountability report. Meanwhile, control has been carried out by holding evaluation meetings every month, to achieve a certain goal.

Baureno Village, which is located on Jalan Raya Baureno, is the Village Government Office which operates in the government sector, Baureno Village itself is a village located in east end of Bojonegoro Regency. The purpose of this research is to analyze the process of planning, procurement, administration, reporting and supervision of village assets in Baureno Village, Bojonegoro Regency, the inhibiting factors and efforts made to resolve them problem. This is a qualitative research with a case study approach. Data obtained through interview techniques, observation and documentation. The research results show that the processes of planning, procurement, administration, reporting and supervision are appropriate and not in accordance with the Regulation of the Minister of Home Affairs Number 1 of 2016 concerning Village Asset Management. Besides that, the mandate of the Village Law is to make an inventory of everything Village assets have not been fully implemented by the village government. The obstacles faced are village asset management funding, funds that are not on target, frequent siskeudesa applications errors, implementation that is not in accordance with the rules, lack of activity executors in responding market prices, human resources and transparency. Suggestions that can be given are for more focus on addressing the funds to be budgeted for the management of village assets, conducting inventory of assets in accordance with the provisions of the law.

Green accounting is an accounting approach that focuses on measuring, reporting and controlling economic activity that takes into account environmental impacts. The research objective of Mangrove Forest Tourism in Surabaya is to determine tourism potential and attractiveness, development strategy and community and government participation in the development of objects and attractions for Mangrove Forest Tourism in Surabaya. This tour provides beautiful scenery as well as exciting and educational. The results of this study are the implementation of Mangrove Forest management as a tourist spot in Surabaya which is quite good and has proven to be able to attract visitors and improve the economy of the local community in the area.

Research using this qualitative method has the aim of knowing the application of digitization of accounting in MSME bookkeeping in the Nginden Jangkungan Village, Surabaya, and increasing understanding of the importance of digitalization in MSMEs. The population used in this study were MSMEs in the Nginden Jangkungan Village, Surabaya, and the samples were taken using a random sampling technique. The results of this study indicate that there are still several MSMEs that have not implemented a digital accounting system due to the lack of information they obtain to implement the system. However, several MSMEs have successfully implemented this digital accounting system. The existence of application of digital accounting can improve the performance of MSMEs in the Nginden Jangkungan Village area, Surabaya. The use of this digital accounting system can simplify the process of recording and reporting finances, avoiding the risk of data loss.

This study aims to examine the effect of digital accounting systems on business development for UMKM in Sidoarjo. This research uses a qualitative approach with a case study method. The population in this study are SMEs in Sidoarjo who use a digital accounting system, and the sample is taken using a purposive sampling technique. The data in this study were collected using in-depth interview techniques and relevant sources on the internet. Data analysis was performed using qualitative analysis. The results of the study show that the use of digital accounting systems has a significant influence on business development for UMKM in Sidoarjo. In its use, the digital accounting system simplifies the process of recording and reporting finances, as well as assisting UMKM owners in making more precise and accurate business decisions. In addition, the use of digital accounting systems also helps UMKM in increasing the efficiency and effectiveness of business operations, so as to produce better business performance. In this case, it is advisable for UMKM in Sidoarjo to adopt a digital accounting system as part of their business development strategy. This will help UMKM  improve their business performance and compete with other UMKM. In addition, the government can also provide support and assistance to UMKM to adopt digital accounting systems, so as to accelerate the growth of UMKM  in Indonesia.

MSMEs (Micro, Small, and Medium Enterprises) are the most important contributors to the national economy. However, in practice, many MSMEs need to optimize their capabilities because they need further information on implementing accounting in their companies. Therefore, this article aims to study the extent to which Micro, Small, and Medium Enterprises (MSMEs) apply reporting and accounting reporting as a tool for analyzing business performance. The implementation method uses the FGD (Focus Group Discussion) method with MSME actors Wong Djamoe. The results of this study indicate that the obstacle in MSMEs Wong Djamoe is the difficulty distinguishing between own capital and venture capital.

This study aims to analyze the realization of the management of the Village Revenue and Expenditure Budget. Village Revenue and Expenditure Budget is an important financial instrument in managing village finances to finance various development activities and public services at the village level. In this study, we use methods to study the implementation of Village Revenue and Expenditure Budget management in different contexts. The data used includes the budget that has been allocated, the realization of expenses, and related financial reports. Apart from that, we also involved interviews with related parties such as village financial managers, village heads, and community members. The results of this study indicate that there are still some problems in managing the Village Revenue and Expenditure Budget. Some of them are a lack of understanding of the budgeting process, weaknesses in monitoring and evaluating budget use, and low community participation in decision-making processes related to Village Revenue and Expenditure Budget. In addition, there were also indications of misuse of funds and corrupt practices that needed to be followed up by the competent authorities. This study provides recommendations for improving the management of village budgets, including strengthening the capacity of village financial managers, increasing transparency and accountability in village financial reporting, and increasing participation the community in making decisions related to the management of the APBDes. It is hoped that the results of this research can provide valuable input for the village government and related stakeholders to increase the effectiveness and efficiency of Village Revenue and Expenditure Budget management in order to realize sustainable development at the village level.

  This study aims to determine the implementation of SISKEUDES in improving the quality of village financial accountability in Karangrejo Village, Selomerto District. This research uses descriptive method with qualitative analysis using the implementation model. Data collection was carried out by library research, observation, and in-depth interviews. The research location is in Karangrejo Village, Selomerto District, Wonosobo Regency. Data analysis uses data reduction, data presentation, and data verification or conclusions. The results showed that the management of the SISKEUDES application in Karangrejo Village, Selomerto District, Wonosobo Regency had been carried out in an accountable manner. performance indicators. With the SISKEUDES application, the village government is greatly assisted in managing village finances and budgets and also provides accuracy in reports that have been made and upholds reporting transparency and accountability.

This study aims to analyze the financial performance of the Regional Government of Magelang Regency seen based on the Analysis of Budget Realization Reports. The Budget Realization Report is a financial report that presents an overview of the sources, allocation and use of economic resources managed by the local government. The realization report describes the comparison between the budget and its realization in one reporting period. The Budget Realization Report provides information regarding financial position that is useful for most users of the report in order to make decisions and demonstrate accountability for the use of resources entrusted to users. The method used is descriptive quantitative using the ratio of effectiveness and efficiency. Data obtained through field studies.    

The implementation of public sector accounting is very important to ensure transparency, efficiency and effectiveness in the financial management of government entities, including village governments. This study explores the extent to which the Karangrejo Village Government has adopted and implemented public sector accounting standards, procedures, and reporting practices in its financial system. This research includes studies on accounting policies, budgeting processes, and the smaller number of financial transactions of village governments compared to local governments. The results of the study indicate that the policies implemented by the Karangrejo village government are in accordance with applicable regulations and have been evaluated by accountants in presenting accountability reports. In addition, the village government has prepared financial reports, including balance sheets, income statements, and cash flow statements, which provide comprehensive information on village financial activities and assist in assessing village financial performance and accountability. The preparation of financial reports using a village-based accounting information system (SISKEUDES) also assists village officials in compiling financial accounting reports for village funds more seriously. This study concludes that the implementation of public sector accounting in the Karangrejo Village Government financial system in 2020 has increased financial transparency, accountability, and governance. However, there is still room for improvement, such as strengthening internal controls, increasing capacity building programs for village officials, and ensuring the sustainability of accounting practices that have been implemented.

Medical records are an important part of reporting and recording as well as assisting the implementation of service delivery to patients, one of which is a summary form for discharge patients, which includes all services that have been provided to patients. It was found that there were still medical records that were not 100% complete according to service quality standards at the Tarakan Hospital, Jakarta. Researchers analyzed the medical records of inpatients for COVID-19 cases, especially the summary form for discharge patients. This study uses a descriptive method with a quantitative analysis approach. The purpose of this study was to determine standard operating procedures and calculate the percentage of completeness of inpatient medical records on the summary form of inpatient discharge patients in the case of covid-19 in March 2022, and to find out the obstacles in filling out the summary form of inpatient discharge in cases of covid-19 . Based on the results of a study of 152 medical records of hospitalized patients with COVID-19 cases, the average completeness rate was 92% complete and 8% incomplete. The need to resocialize standard operating procedures for filling out medical records and the need for hospital director decisions regarding the discipline of filling out medical records should be able to be carried out properly and on time .    

This study aims to analyze business combination accounting with IFRS convergence in the financial statements of PT Garuda Indonesia Persero (Tbk). The research method used in this research is qualitative method, with content analysis as the data analysis technique. This research is based on the results of a review of the PT Garuda Indonesia Persero (Tbk) financial statement in 2010, 2011, 2015 and 2018, which were taken from the company's official website. The results of the study show that PT Garuda Indonesia Persero (Tbk) has complied in applying the PSAK 22 business combination accounting standards (revisions 2010, 2015 and 2018) which have converged well with IFRS in its financial statements. This research can provide an important contribution for the stakeholders to assess company compliance with applicable accounting reporting standards.

The supervision carried out by AMC is for all movements on the apron during take off and landing. The purpose of this study was to determine the performance evaluation of the apron movement control (AMC) unit in monitoring facilities in the apron area, constraints on facilities in the apron area, and solutions to constraints on facilities in the apron area at PT. Angkasa Pura I Yogyakarta International Airport. This research was conducted for 1 month, namely in March 2023 which was conducted at Yogyakarta International Airport, this research is a qualitative research. Primary data obtained directly by observation and interviews. Secondary data obtained indirectly through documentation, literature and company data. Data collection techniques using observation methods, semi-structured interviews, and documentation. The results of the research were tested for the validity of the data using source, technique, and time triangulation. The result of the study is the evaluation of the performance of the AMC unit in monitoring facilities in the apron area using the MBO (Management by Objectives) method based on planning, monitoring and review. There are several problems with facilities in the apron area such as aviobridge 4C, 8A and 8C are damaged, aviobridge 4C slowdown is too slow, GSE is parked in No Parking Area (NPA), there is no Equipment Parking Area (EPA) marking, GSE is parked below fixbridge, CCTV error/connection to server fails, and CCTV is blurry if the weather is rainy. Some of the solutions for the problem facilities in the apron area are waiting for spare parts, coordinating with the mechanical unit, reprimanding and ordering groundhandling to move the GSE, reporting EPA markings to be added, and reporting to the ICT unit.

Financial reports are important for MSME actors because they allow them to know their business finances and understand whether their business is profitable or losing money. In addition, the problem with the Kiraha’s Grilled Fish Stalls shop is the lack of understanding in compiling financial reports. In this service, the methods are Surveys, Training and Assistance, and Outcomes. As a result of this dedication, the recording of the financial reports of Kiraha’s Grilled Fish Stalls is still manual and does not separate financial reporting between capital, income, expenses and personal interests, so that the financial reports of Kiraha’s Grilled Fish Stalls are still not optimal. every month, unknown profits and even losses obtained. Therefore the servant provides assistance in the form of training or direction on how to record financial reports correctly using Microsoft Excel to facilitate the recording of financial reports and ensure the continuity of the business of MSME actors Kiraha’s Grilled Fish Stalls.

This community service activity aims to enhance the skills of the residents of Lekis Rejo Village, Lubuk Raja Subdistrict, through macrame craft training. The training was motivated by the community's need for alternative household economic improvement, especially in the post-pandemic period. The implementation method included planning, theoretical and practical training, monitoring, evaluation, and reporting. The results showed increased motivation and skills among participants in creating functional products such as pot hangers and mask connectors. Moreover, the training sparked entrepreneurial interest among the participants. Thus, this macrame training has proven to make a real contribution in fostering entrepreneurship and improving family income at the village level.

Law Number 35 of 2009 concerning Narcotics has regulated the opportunities for medical rehabilitation and social rehabilitation for addicts and victims of narcotics abuse, as described in Article 54, Article 55, Article 103 and Article 127 Paragraphs (1), (2) and (3). In addition, it is also regulated in Articles 13-14 of Government Regulation Number 25 of 2011 concerning the Implementation of Compulsory Reporting of Narcotics Addicts and also the Circular Letter of the Supreme Court (SEMA) Number 4 of 2010 concerning Placement of Abuse, Victims of Abuse and Narcotics Addicts into Medical Rehabilitation and Rehabilitation Institutions. Social. The problems studied in this paper are how to regulate the implementation of rehabilitation for narcotics addicts based on the judge's decision and how the role of the competent agency in the implementation of rehabilitation for narcotics addicts is based on the judge's decision. Provisions for rehabilitation for narcotics abusers are regulated in Law No. 35 of 2009, it is stated in Article 54 that Narcotics Addicts and Narcotics Victims are required to undergo medical and social rehabilitation. This is clarified in Article 3 paragraph (1) of the Regulation of the Head of the National Narcotics Agency Number 11 of 2014 concerning Procedures for Handling Narcotics Addicts and/or Defendants of Narcotics Addicts and Victims of Narcotics Abusers in Rehabilitation Institutions (BNN Regulation 11/2014) which stipulates that Narcotics Addicts and Victims of narcotics abusers who are without rights and against the law as suspects and/or defendants in narcotics abuse who are undergoing the process of investigation, prosecution, and trial in court are given treatment, care and recovery in rehabilitation institutions. At the time the judge decides on rehabilitation, the judge will determine whether the person concerned (in this case the Narcotics Addict) undergoes rehabilitation or not based on whether or not the crime committed is proven. This is regulated as in Article 103 of Law no. 35 of 2009 concerning Narcotics. The Role of Agencies in the Rehabilitation of Narcotics Addicts in the Law of the Republic of Indonesia Number 35 of 2009 concerning Narcotics as a non-penal effort of the National Narcotics Agency is the implementation of mandatory reporting of Narcotics addicts, Recipient institutions must report (IPWL) Narcotics addicts, Medical rehabilitation, Social rehabilitation