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This community service activity was carried out as an effort to improve the effectiveness of reporting and withholding of Income Tax (PPh) Article 21 at the Kosayu Credit Cooperative through accounting-based technical assistance. The main problem identified during the Field Work Practice (PKL) activity was the potential for tax overpayments caused by inaccurate estimates of employee annual income and limitations of the payroll system used by the cooperative. To address these problems, the implementation team implemented several methods, namely direct observation of the tax administration process, technical training for related staff, tax calculation simulations based on actual data, and evaluation of the existing tax recording and reporting system. The results of the activity showed that although the cooperative had used the Average Effective Rate (TER) method for withholding PPh 21, its implementation was still not optimal because it was not supported by an integrated information system and a regularly updated employee database. This resulted in inaccuracies in tax calculations and withholding. Therefore, this assistance recommended several improvements, including updating the payroll system, improving employee data, integrating the digital tax reporting system, and increasing the capacity of the cooperative's human resources through ongoing training related to tax regulations. In addition to having a direct impact on the efficiency of cooperative tax management, this program also provides contextual learning benefits for students in linking tax accounting theory with real conditions in the field.

This research discusses legal protection for banks as providers of Home Ownership Credit (KPR) facilities at Bank Tabungan Negara (BTN) Cibubur Branch Office. The aim of this research is to analyze the implementation of legal protection for banks in the event of default by the debtor, especially when the Deed of Granting Mortgage Rights has not been attached to the collateral object due to administrative obstacles. One of the main obstacles is the validity period of the Power of Attorney to Encumber Mortgage Rights which has expired before the process of installing Mortgage Rights is completed. The main problems in this research include: (1) the procedure for granting mortgages at the BTN Cibubur Branch, (2) legal protection for banks if they fail to install Mortgage Rights, and (3) factors that cause delays in installing Mortgage Rights. This research uses an empirical juridical approach with qualitative methods, based on applicable laws and regulations. Data collection techniques include literature study, observation, and interviews. The research results show that BTN Cibubur Branch has carried out procedures according to operational standards and strengthened its legal protection through credit agreements and notarial deeds. However, the relevance of the Power of Attorney to Encumber Mortgage Rights needs to be reviewed, considering the length of the administration process at the National Land Agency.

PT Bank Negara Indonesia (Persero) Tbk or commonly abbreviated as BNI, is an Indonesian state-owned enterprise that provides various financial services. one part of finance is kredit administration, kredit administration is the process of managing and supervising the provision of kredit and monitoring payments from borrowers. in general, kredit administration includes the kredit assessment process, kredit granting decision-making, and risk management during the kredit period. The Kampus Merdeka Internship Regular Program is an activity carried out by the government from the Ministry of Education and Culture to provide space for students to gain experience in understanding the professional world and creating a professional workforce so that students are given the opportunity to help manage the Kredit administration process at.

This research aims to analyze the usage of the BRIMEN application and its impact on the ease of performance of Credit Administration Officers (ADK) at the Pasuruan Branch Office of PT Bank Rakyat Indonesia (Persero) Tbk. The research method used is qualitative method with a participatory approach and descriptive research type. Data were obtained through observation, interviews, and direct documentation in the field. The results show that the BRIMEN application facilitates ADK officers in various tasks such as scanning customer documents, uploading files to the system, and archiving physical files. Although still in the refinement stage, BRIMEN provides time efficiency and flexibility for officers, who previously performed processes manually. In conclusion, BRIMEN has provided benefits in improving the work efficiency of Credit Administration Officers (ADK) at the Pasuruan Branch Office. Although further refinement is needed, this application has the potential to be continuously developed to enhance productivity and operational efficiency.