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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.

This study aims to determine the effect of pentagon fraud on fraudulent financial reporting. Pentagon fraud is proxied by five variables, namely the pressure factor which is proxied by external pressure, the opportunity factor is proxied by the ineffective monitoring, the rationalization factor is proxied by the audit opinion, the competence factor is proxied by the change of directors and the arrogance factor is proxied by the dualism of positions which are hypothesized to affect the fraudulent financial reporting. Population in this study were property and real estate companies listed on the Indonesia Stock Exchange for the period 2016-2019. There are 36 company data with the number of observations for 4 years (2016-2019) as many as 144 research samples obtained by purposive sampling method. Methods of data analysis using the SPSS 26 program. Results of this study indicate that external pressures have a negative and significant effect on fraudulent financial reporting. Meanwhile, ineffective monitoring, audit opinion, change of directors and dualism of positions did not have a significant effect on fraudulent financial reporting.

Management of educational facilities and infrastructure has an important role regarding the quality of educational institutions where consumers can feel that the management of educational facilities and infrastructure has met expectations or exceeded expectations. It is also intended to attract as much interest as possible to the community towards MI Tawakkal and maintain the image and quality of MI Tawakkal Denpasar. The focus of this research is: (1) What is the management strategy for educational facilities and infrastructure at MI Tawakkal Denpasar?, (2) How is consumer satisfaction with education about educational facilities and infrastructure at MI Tawakkal Denpasar?. This study aims to: (1) determine the management strategy of educational facilities and infrastructure at MI Denpasar, (2) determine consumer satisfaction with education about educational facilities and infrastructure at MI Tawakkal Denpasar. The method used is a qualitative method, the data collection techniques used are interviews, observation, and documentation. Based on this research, it shows that: 1) The management process of school facilities and infrastructure in improving the quality of educational services at MI Tawakkal Denpasar starts from planning needs through open meetings with internal and external school parties, procurement with funding sources independently or from the government, inventory recording in the school Asset Book, use of facilities and infrastructure that are quite good and not complicated, periodic and routine maintenance, elimination of facilities that are not suitable for use, monitoring and reporting as evaluation material for the coming year, 2) Consumer satisfaction with education regarding the management of educational facilities and infrastructure in MI Tawakkal Denpasar is quite satisfied because it has quite complete facilities and excellent management of infrastructure.

Current technology has developed rapidly, computers are one of them. Almost all types of jobs require a computer to complete the task. In the field of computer education it is also very helpful, especially in terms of payroll services for teachers and employees who work as educators. MTs NU Jogoloyo Wonosalam Demak as an institution that has a large number of teachers and employees, besides that every day attendance officers are absent which results in difficulties in making payroll reports, especially recording and reporting still using manual methods so it takes longer time to record and deliver. report. In addition, sometimes there is a misunderstanding between attendance officers and teachers and employees regarding remuneration at the end of the month. In solving this payroll problem, the writer uses the Research and Development (R & D) method, while making applications can use high-level programming languages ​​such as Microsoft Visual Basic Ver 6.0. and SQL Server 2000 for data base management. Payroll applications are needed to simplify transactions and reporting on a monthly basis. With the use of this new payroll system software, it is hoped that it can produce quality information, improve service to employees and can assist in the decision-making process

Background: The recent outbreak of the Covid-19 pandemic has restricted activities involving large groups of individuals, including the learning process at institutions that should use an online learning system. Boredom and trouble understanding information during online learning can result in academic stress for students, who must be able to adjust to a new learning method as well as the demands of campus assignments. The goal of this study is to determine the amount of academic stress experienced by DIII nursing students enrolled in online learning at Stikes Kesdam IX/Udayana in 2021. Methods: This study employs a descriptive research method. DIII nursing students from Stikes Kesdam IX/Udayana made up the study's population, which totalled 94 persons. Random sampling with a modified Dass 42 questionnaire was employed in this study with validity value (0.361-0.603) and a reliable value (0.916). Results: According to the findings of the survey, as many as 37 people (50%) aged 17 to 25 years faced significant academic stress. As many as 25 people were found to be suffering from significant academic stress among male respondents (54.3%). On the other hand, students in their junior and senior years were more likely to feel significant academic stress, with up to 22 people reporting this occurrence (53.6%). Meanwhile, 35 students (49.3%) faced extreme academic stress as they had an accomplishment index score of 2.76-3.5. Conclusion: The amount of academic stress experienced by DIII  nursing students enrolled in online learning at Stikes Kesdam IX/Udayana, with 94 responses, fell into the severe academic stress group, with as many as 48 people experiencing severe academic stress (51.1% ).

The research goals to obtain information and empirical evidence of the influence of factors that affect the timeliness of corporate financial reporting. The variables used in this study are the leverage, profitability, and company size as independent variables, while the timeliness of financial reporting as the dependent variable. The population in this study are investment sub-sector companies listed on the Indonesia Stock Exchange 2015-2019. This study uses secondary data obtained from www.idx.co.id and related company websites. The data taken is company data for the period 2015-2019 with the sample determination criteria, namely non-probability sampling using purposive sampling technique, in order to obtain 11 sample companies. The analysis technique used in this research is multiple linear regression analysis using SPSS 23 software. The results show that leverage has no effect on the timeliness of financial reporting, as well as profitability and firm size that do not affect the timeliness of reporting finance

Monitoring is a process of monitoring and analyzing information based on certain indicators. Every company engaged in distribution and promotion must carry out monitoring activities. Including PT. Single Paint Factory, Djaja Indah, Kediri Branch, which also continuously monitors the sales results of the sales consultants who work in several partner stores. The process of reporting sales results that have been carried out so far is still using conventional methods so that sometimes it interferes with the monitoring process due to delays in sending reports. To make this easier, the author makes a website-based monitoring application to help smooth the monitoring process of Sales Consultant sales results. To produce a quality application, the author uses the goal question metrics method as a method for measuring application quality. Goal Question Metric (GQM) is a method used to define application measurement models. The application of the GQM method in this study was carried out with the initial stage of factor analysis of the application quality model based on the ISO 25010 Quality Model. The next stage was making questionnaire questions regarding application characteristics and calculating the results of the questionnaire with the weighted summattion metric. From the results of measuring the quality of this monitoring application, the average quality value is 3.08, which means that this monitoring application is included in the application with good quality (Medium). The functionality available in the monitoring application is in accordance with the needs of users of the sales consultant monitoring application.

Increasing technological developments require many parties to always adjust to all kinds of changes that will occur in the future, both economic conditions, government regulations, consumer conditions, and conditions of competitors. The way companies communicate with their investors has also changed, as a result of the rapid development of the internet. The internet that companies use to report financial information to investors is called Internet Financial Reporting (IFR). Today, IFR has been put forward by most countries because it can minimize the negative effects of information asymmetry, reduce agency costs, reduce capital costs, and increase firm value. Companies in achieving their goals are faced with uncertain conditions. The purpose of this study is to find out how the differences between IFR and ERM in commercial banks in Indonesia with high and low market capitalization values. This research is a non-static analytical descriptive study. The sample used is only two commercial banks to be compared. The results of the comparative analysis carried out showed that there was no significant difference in the implementation of IFR, but in the implementation of ERM there were significant differences.  

Abstrak Tujuan dari penelitian ini adalah: 1). untuk menganalisis partisipatif sosial Bank Syariah Mandiri, Bank Mega Syariah, dan Bank Muamalat Indonesia dalam Indeks Pelaporan Sosial Islam 2011-2012; 2). untuk menganalisis kinerja sosial Bank Syariah Mandiri, Bank Mega Syariah, dan Bank Muamalat Indonesia dalam Islamic Reporting Indeks 2011-2012; dan 3) dan untuk menganalisis berbagai kinerja sosial Bank Syariah Mandiri, Bank Mega Syariah, dan Bank Muamalat Indonesia dalam Indeks Pelaporan Sosial Islam 2011-2012. Penelitian tingkat partisipasi sosial menggunakan analisis studi banding.Analisis kinerja sosial menggunakan analisis rasio dan tabel Islamic Social Reporting (ISR).Untuk membedakan kinerja sosial perbankan syariah Indonesia, menngunakan ANOVA satu arah. Analisis tingkat kesepakatan antara tanggung jawab sosial perusahaan (CSR) perbankan syariah dan analisis kinerja sosial bank Syariah yang tercantum dalam Indeks Pelaporan Sosial Islam.Berdasarkan hasil penelitian diketahui bahwa: 1) Pengungkapan informasi Bank Syariah Mandiri, Bank Mega Syariah, dan Bank Muamalat Indonesia yang terkandung dalam Islamic Social Reporting Index 2011-2012 mengungkapkan bahwa tidak ada satu pun dari ketiga objek tersebut yang melakukan sosialnya. Aktivitas sempurna (100%) berdasarkan model indeks ISR; 2) kinerja sosial Bank syar’i Indonesia telah meningkat pada 2011-2012. Bank Syariah Mandiri (BSM) memiliki tingkat kinerja sosial 81,58% pada 2011 dan meningkat menjadi 84,21% pada 2012. Bank Mega Syariah (BMS) memiliki tingkat kinerja sosial 76,32% pada 2011 dan meningkat menjadi 78,95% pada 2012. Bank Muamalat Indonesia (BMI) memiliki tingkat kinerja sosial 86,84% pada 2011 dan meningkat menjadi 89,47% pada 2012; 3) berdasarkan analisis kinerja sosial, terdapat perbedaan signifikan kinerja sosial Bank Syariah Mandiri, Bank Mega Syariah, dan Bank Muamalat Indonesia.

ABSTRAK Sebagai langkah untuk mengoptimalisasi pengumpulan dana ZIS, dibutuhkan sebuah strategi untuk mempermudah donatur dalam menyalurkan dana zakat, infaq, dan sodaqoh. Sebagai sistem pembayaran nontunai yang praktis, Qris dijadikan media pengumpulan dana ZIS oleh BAZNAS Provinsi Bali dalam upaya meningkatkan minat para donatur. Fokus penelitian ini adalah (1) Bagaimanakah strategi pengumpulan dana ZIS melalui sistem berbayar nontunai Qris dalam meningkatkan minat donatur di BAZNAS Provinsi Bali? (2) Bagaimanakah sistem berbayar nontunai Qris mendukung strategi pengumpulan dana ZIS di BAZNAS Provinsi Bali? (3) Bagaimanakah cara menyelesaikan faktor penghambat dari pengumpulan dana ZIS melalui sistem berbayar nontunai Qris di BAZNAS Provinsi Bali? Adapun tujuan penelitian ini adalah (1) Untuk mengetahui strategi pengumpulan dana ZIS melalui sistem berbayar nontunai Qris dalam meningkatkan minat donatur di BAZNAS Provinsi Bali, (2) Untuk mengetahui Qris menjadi pendukung strategi pengumpulan dana ZIS di BAZNAS Provinsi Bali, (3) Untuk mengetahui penyelesaian dari faktor penghambat strategi pengumpulan dana ZIS melalui Qris. Metode penelitian ini menggunakan metode deskriptif dengan pendekatan kualitatif. Informan akan dipilih dengan menggunakan teknik purposive. Pengumpulan data yang diperoleh berdasarkan fakta dan data dilapangan. Sumber data ialah sumber data primer dan sekunder melalui teknik pengumpulan data: (1) Observasi, (2) Wawancara, dan (3) Dokumentasi. Untuk menguju validitas keabsahan data: (1) Kekuatan pengamatan, (2) Triangulasi dan, (3) Referensi. Untuk teknik analisa data meliputi: (1) Reduksi data, (2) Penyajian data dan, (3) Simpulan atau verifikasi.. Hasil akhir dari penelitian ini adalah BAZNAS Provinsi Bali dalam menyebarkan Qr Code Qris melalui media offline milik mereka yaitu: Majalah dan brosur. Adapun yang melalui media online mereka lakukan pada: (1) Broadcast Whatsapp; (2) Instagram; (3) dan juga Facebook. Upaya BAZNAS Provinsi Bali dalam meningkatkan minat donatur yaitu dengan cara: (1) Membuat donatur nyaman dengan mendoakan mereka setelah berdonasi; (2) Membangun kepercayaan mereka melalui label BAZNAS sebagai lembaga pemerintah dan melakukan publikasi terhadap pelaporan keuangan mereka. Penulis berharap dengan adanya penelitian ini nantinya bisa menambah pustaka dan sarana pengembangan ilmu pengetahuan.   ABSTRACTAs a step to optimize ZIS fundraising, a strategy is needed to make it easier for muzakki to distribute zakat, infaq, and sodaqoh funds. As a practical non-cash payment sistem, Qris has been used as a medium for collecting ZIS funds by BAZNAS Bali Province in an effort to increase the interest of donors. The fokus of this research is (1) How is the ZIS fundraising strategy through the Qris non-cash paid sistem in increasing the interest of donors in BAZNAS Bali Province? (2) How does the Qris cashless paid sistem support the ZIS fundraising strategy in BAZNAS Bali Province? (3) How how to solve the inhibiting factors of collecting ZIS funds through the Qris non-cash paid sistem at BAZNAS Bali Province? The objectives of this study are (1)To find out the strategy of collecting ZIS funds through the Qris non-cash paid sistem in increasing the interest of donors in BAZNAS Bali Province, (2) To find out Qris is a supporter of the ZIS fundraising strategy at BAZNAS Bali Province, (3) To determine the resolution of the inhibiting factors of the collection strategy ZIS funds via Qris. This research method uses a descriptive method with a qualitative approach. Informants will be selected using a purposive technique. Collecting data obtained based on facts and data in the field. Data sources are primary and secondary data sources through data collection techniques: (1) Observation, (2) Interview, and (3) Documentation. To validate the validity of the data: (1) The power of observation, (2) Triangulation and, (3) Reference. Data analysis techniques include: (1) data reduction, (2) data presentation and (3) conclusion or verification. The final results obtained in this study explain that BAZNAS Bali Province distributes Qr Code Qris through their offline media, namely: magazines and brochures. As for what they do through online media on: (1) Broadcast Whatsapp; (2) Instagram; (3) and also Facebook. The efforts of BAZNAS in Bali Province in increasing the interest of donors are by: (1) Making donors comfortable by praying for them after donating; (2) Build their trust through the BAZNAS label as a government agency and publish their financial reporting. The author hopes that this research will add libraries and tools for developing science.

Bank is a production unit under the organizational structure of a business center in a school. This bank provides services in the form of savings deposit transactions and savings withdrawals. Bank customers are all students in grades ten to twelve along with teachers and employees. The information system required is a web-based school bank information system using the cash basis method so that it can assist in operational activities ranging from recording daily transactions to reporting. The research was conducted using the Research and Development (R&D) method, UML (Unified Modeling Language) modeling, the PHP (Hypertext Preprocessor) programming language with the MySQL MariaDB database. The School Bank Accounting Information System is expected to be able to solve the problems that occur in the school bank.

  Fixed assets are tangible assets that are owned for use in the production or supply of goods or services, for rent to other parties, or for administrative purposes and are expected to be used for more than one period. Due to its high value, relatively long use and being the company's main tool to generate revenue, investment in fixed assets (Capital Budgeting) must be carefully calculated. In addition, depreciation or depreciation is the allocation of the cost of a fixed asset which is the effect of the decline in the value of the fixed asset. The reason why many companies apply the straight line method of depreciation (Straight Line Method) is because there are relatively stable maintenance and repair costs in each period, and the costs are not affected by productivity or are not affected by deviations. Therefore, the assets owned must continue to be managed properly so that companies and individuals can benefit from the existence of these assets, especially fixed assets. But this is not the case with KSP Mandiri Sejahtera Semarang where fixed assets have not been well managed. This results in inconsistencies and calculation errors, incomplete data, which results in inappropriate decision making and the value of the company's fixed assets has not been recorded properly and accurately. With a new structured management system where the calculation and reporting of depreciation of fixed assets using the straight-line depreciation method helps the calculation of depreciation of fixed assets owned by the company, besides that it also provides information about the detailed condition of each fixed asset owned by the company so that it helps the company manage its fixed assets , as well as helping to present accurate and accurate reports for the benefit of the company's internal financial reports and taxation.

Fixed assets are one of the elements in the financial statements, the value of fixed assets in companies tends to be in large amounts. Investments in fixed assets by the company are intended to support the company's business activities. Every transaction that affects changes in fixed assets must be managed in order to produce information in the form of financial statements. Improper handling of fixed assets will have an impact on finances and improper handling of fixed assets because they still practice a manual system that allows for various problems in financial reporting. The research objective is to build an accounting information system for depreciation of the company's fixed assets which produces output in the form of fixed asset information that can facilitate management in making business decisions. The research method uses research and development methods, using six steps from ten steps of the R&D model. The system development model uses the Prototype model approach to produce products according to user needs. This research produces a fixed asset management information system product that is able to assist in handling fixed asset management transactions and the information system is capable of producing fixed asset accounting information quickly. Keywords: Accounting Information Systems, Fixed Assets, Straight-Line Method and Total Production

The purpose of this study is to implement the digitization of accounting through the adoption of financial management accounting information systems. Accounting digitalization is needed for automated financial transaction management and results in a fast, accurate, and transparent reporting system. The approach used in building financial management accounting information systems is the accrual basis method, the research method used is the method of research and development (R&D) with a prototype system development model. The results of this study indicate that the digitalization of accounting by implementing financial management information systems at As shifa clinics shows that the information system can work as expected and is able to meet needs. Based on the results of testing the effectiveness of the old system compared to the new system it can be concluded that the performance of financial management in the As Shifa clinic using the new system is more effective than using the old system.

The development of smartphones today is very rapid and can not be separated in everyday life in finding information or making information and in all fields of work requires communication tools to access data and information, it is no wonder in terms of smartphone work being an inseparable part separate, this research I use smartphone especially Android which is currently one of the operational systems that are commonly used by the public especially Indonesia so that it can be used to help team performance in the field in this case Merchandiser in conducting Data Processing Asset Material Promotion Using Qr Code to monitor and control the allocation of promotional material assets in the field to facilitate reporting of promotional material assets. QR Code is a two-dimensional matrix code or barcode that comes from the word "Quick Response", where the contents of the code can be deciphered quickly and precisely, Optimizing the use of applications in this case QR code to facilitate monitoring and control of promotional materials in the field which will help merchandiser to help make it easier to do work in the field and directly connected to the admin computer at the head office, so it will be easy, fast, and accurate.

This Community Service Activity (PKM) aims to provide training for MSME actors by providing an understanding of the requirements, calculations and procedures for reporting income tax, especially SPT. The partner problem that will be resolved in this activity is that some MSMEs in the Lamongan city area and its surroundings do not understand filling out SPT to report their tax obligations. The method applied to overcome this problem is to provide training through online seminars which are organized in collaboration with several lecturers from the Tax Study Program of the Ahmad Dahlan Business and Technology Institute. This activity was divided into 3 stages: planning, implementation and evaluation sessions. The results of the activity show an increase in understanding and knowledge after participating in training activities. This means that the objectives of this PKM have been achieved.

The economic growth of Pekalongan Regency, which is getting better, is not followed by awareness of citizens in complying with tax payments in a timely manner and in accordance with their income. This can be seen from the level of taxpayer compliance in reporting annual tax return (SPT) taxes at KPP Pratama Pekalongan which is still lacking. Seeing the vision and mission of Pekalongan Regency, it gives encouragement to the community to continue to increase the potential of existing resources, for example in the fields of agriculture, trade, plantations, even in the field of education. Increased utilization of potential resources will lead to increased economic growth in Pekalongan Regency. Increasing economic growth is related to the awareness and compliance of Pekalongan Regency residents with taxes. This Community Service Activity (PKM) is expected to provide an introduction and encouragement for teachers to introduce and apply the importance of implementing tax compliance, both to fellow teachers, to students, and to the surrounding environment.

Accounting information has an important role in achieving business success, including for small businesses. Accounting is one way to produce financial information that can be used by management as a basis for making strategic decisions. Reports produced include balance sheets, profit/loss reports, changes reports and cash flow reports. All of these reports can be used by information users. For small business actors in villages, it is minimal to have accounting records, most of them make business decisions based on experience alone. Small business development is needed to make it strong, both related to development both external to the company and in managing the company's internal. If from an internal perspective, the management of small businesses still considers that the accounting process is still not very important to implement. Empowerment of business management management is very necessary. Good financial reports can provide useful financial information for making strategic business decisions. This community service is expected to increase the ability of business actors in the villages of Bancak District, Semarang Regency so that they can provide information on the financial condition of businesses that are being run for each reporting period. The community service team of ITB Semarang Accounting Study Program lecturers conducted community outreach activities in the form of simple lectures and training. The results of this community service were well received by participants in the Financial Accounting socialization and training for business actors in Bancak District, Semarang Regency.

This study aims to analyze application of zakat accounting in Baznas Bali Province in increasing transparency and accountability in management of zakat, infak and sedekah (zis) funds. This research is a qualitative research. The results of this study indicate that Bali Provincial Baznas have complied with PSAK No. 109. Receipts of zakat, donations and alms are assessed when cash or other assets are received. Accepted zakat, recognized as amil and non amil funds,  determination of the percentage of zakat funds received for each mustahiq based on sharia principles is 12.5%. Distribution of zakat, infak and  sedekah  funds as a deduction from zakat, alms and alms funds. The components Baznas Bali's financial statements are statement of financial position, report on changes in funds, reporting on cash flows and notes to  financial statements. The absence an asset management report in accordance with PSAK 109 is due to Baznas Bali Province not having fixed assets, all assets are in  form of current assets. Accountability is reflected in  financial statements that have been audited by independent auditors, while transparency of financial statements is contained in reports in the form of bulletins that are published periodically. The implication results of research is expected to be financial statements  Baznas of  Province of Bali which can be an example in management of infaq and alms funds throughout Indonesia. It is recommended for further research to be able to broaden scope of regional research throughout Indonesia, so that research results can be generalized nationally.

Restaurant Tax is one of the Programs from the Directorate General of Taxes which has the objective of being a tax on the consumption of goods and services within the Customs Area which is imposed in stages in each line of production and distribution. VAT is an indirect tax because the payment or collection of the tax is deposited by another party who is not the taxpayer. Tax Servants (Tax Lecturers) have the task of assisting taxpayers (RM. Bebek general and RM. Kaliotic) related to online tax reporting techniques or e-feliing. The result of this PKM training is that tax servants can understand the concept of taxation and how to calculate VAT on consumer products and services. So as to assist tax servants in carrying out assistance to partners in 2020.