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Educational activities to be able to improve skills in calculating the cost of goods manufactured is a Community Service program carried out in Gunung Putri Village. This activity aims to provide education to develop an understanding of the concept of financial management in business. Broadly speaking, by learning about HPP (Cost of Goods Manufactured) residents can control costs that are not needed and increase production efficiency. With this education, it is hoped that MSMEs in Gunung Putri Village will have knowledge that can help determine competitive selling prices and the desired amount of profit. The results of the activity are very good because each factor is influential in realizing the success of education about the implementation of the calculation of the cost of goods manufactured using the full costing method in Gunung Putri Village in a directed and clear manner.

This research was conducted to determine the cost of production of one of the micro, small and medium enterprises or UMKM that has the opportunity to sell individually packaged tea drinks. Meanwhile, in marketing Kieran tea products, several stages need to be carried out, especially in determining the price in the market before this tea product is put on the market, so that prices can be adjusted to compete in the market and at the same time be accepted by people who want to enjoy this special tea treat. In this research, the HPP method was used to determine the price that can be released to the market. After going through calculations, the selling price for camellia tea was obtained, namely IDR 12,300/bag and IDR 308,600/box. Business owners also understand the influence of the cost of production and expected profits in their business in determining the selling price of their products, so there is a significant difference between determining the selling price of products without taking HPP into account and those taking HPP into account.

This research aims to understand and find out the factors behind the food crisis experienced by agricultural commodity farmers and the legal protection as well as the efforts made by the government to prevent food crises by strengthening the budget for agricultural commodity farmers. This research uses normative juridical research methods, research by tracing or reviewing and analyzing library materials or ready-to-use document materials. This research uses primary legal materials, namely legal materials originating from statutory regulations, such as Undang-Undang No.18 Tahun 2012 Tentang Ketahanan Pangan, Undang-Undang No. 19 Tahun 2013 Tentang Perlindungan dan Pemberdayaan Petani, Peraturan Pemerintah No. 17 Tahun 2015 Tentang Ketahanan Pangan dan Gizi, but also utilizing secondary legal materials such as relevant journals and books as well as tertiary legal materials in the form of data and facts from the internet. The results of the research show that this food crisis has a broad impact on Indonesian society, Indonesian people will experience soaring prices of basic commodities, hunger, dependence on imports, and affecting agricultural crop production. To overcome the food crisis, farmers must increase crop productivity in a sustainable way, such as using organic fertilizer, balanced fertilization, and using superior seeds. Apart from that, the government's efforts to handle the food crisis for agricultural commodity farmer include setting the basic price of food production and determining the government purchasing price (HPP).

This research aims to evaluate the application of income tax calculations article 21 at the Mardi Wiyata Malang Foundation. This type of research is a case study, the research population is 429 permanent employees of the Mardi Wiyata Malang Foundation. Sample selection using the purposive sampling method selected 19 employees as the research sample. Quantitative descriptive data analysis techniques. The problem in this research is that the calculation, payment and reporting of income tax article 21 of the Mardi Wiyata Malang Foundation is not efficient because it makes deductions for PPh Article 21 that are too large. The proof is that the in-kind allowances provided by the Foundation are included in taxable allowances and there is a deduction for office fees amounting to IDR 10,798,573.00 - which exceeds the maximum limit for deductions for office expenses of IDR 6,000,000 in accordance with the Law on Harmonization of Tax Regulations. The cause of this problem is that the treasurer of the Mardi Wiyata Foundation, especially in the tax sector, does not understand the calculation of PPh Article 21 based on the HPP Law. As a result, Foundation employees experienced losses due to excessively large tax deductions. The results of quantitative descriptive analysis using the calculation of Income Tax Article 21 according to the HPP Law are more efficient.

Community Service Empowerment Activities aim at business management, as well as developing investment and economic productivity and Village potential, as well as obtaining profits or net profits to increase the village's original income and develop the maximum benefits of the Village community's economic resources. Another aim is to develop the idea for powdered palm sugar products, namely to help improve the economy of the people of Sindangsari Village in entrepreneurship by utilizing existing natural resources, and provide opportunities for Sindangsari Village to be better known by the wider community for its superior products, as well as helping advance sugar MSMEs. sugar palm in Sindagsari Village. This method of community service and empowerment activities consists of several stages, there are 3 (three) stages in the process of implementing this activity, namely: Trial of making ant sugar and determining packaging, Determining calculations and determining Cost of Production (HPP), and Holding seminars as one of the strategies for conveying the idea of powdered palm sugar products to the public. Sindangsari Village is one of the villages that produces palm sugar with quite good quality. This is our aim to develop entrepreneurial opportunities through the idea strategy of powdered palm sugar in Sindangsari Village. In practice, we utilize palm sugar production that has been molded to make the process easier, as well as symbiotic mutualism activities, where there are mutually beneficial parties, when people who are not palm sugar processors want to try making ant sugar, they can buy palm sugar first from entrepreneurs. Palm sugar

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.

Determining selling prices is one of the important and crucial problems that many small and medium companies experience. This is due to the large production price of the product (HPP), which is caused by many expenditure items not being identified, or the selling price having been set while the HPP is not yet known. This research aims to determine the amount of costs incurred by the company, in order to make it easier for the company to find out the amount of HPP. The method used is the full costing method, which is a method used to avoid losses resulting from product sales so that the company minimizes the price of making the product. The results of this research show that the HPP amount is 962,966,450 rupiah per year by adding 10-20% margin value so that the selling price of fertilizer is 2,650 thousand per kilogram of fertilizer.