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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.

The Relationship between Work Shift and Work Fatigue in the Emergency Room Nurses and the Ward Room of RSUD Piru, West Seram Regency in 2020. Therefore, shift work every day, namely the morning shift starting at 08.00-17.00 WIT while the night shift starts at 17.00-08.00 WIT. The health of nurses is very important so that health services in the community can be optimal, considering that nurses are human resources who play an important role in the hospital for 24 hours. And one of the efforts to improve the quality of service with work shift regulations. Work shifts need to be considered the time or biological clock that corresponds to our body for work accidents. Work fatigue contributes to the occurrence of work accidents caused by fatigue factors. This type of research uses quantitative research with a cross-sectional study design (cross-sectional) where measurement of the variables can be done at the same time so that it is quite effective and efficient. Research subjects were taken 30 nurses from the ER and Ward at PIRU Hospital. The measurement results show the relationship between work shifts and work fatigue of nurses in the ER and Ward there are 8 respondents (26.7%) who have a morning shift schedule and experience fatigue and 7 respondents (23.3%) respondents who have a night shift schedule and do not experience fatigue. The statistical test results show a significant value α <0.003, which means that Ha is accepted by Ho is rejected.  

This study attempts to describe how the stages of planning in village financial management in Jembrak Village in Pabelan District, Semarang Regency. This research was carried out because of the phenomenon in the field which showed that the delivery of APB Village from the village to the District still often experienced delays. This research method is descriptive with a qualitative approach. The informants of this study consisted of 5 village employees in the Jembrak Village District, Pabelan District and the village administration. Data collection techniques used in the form of interviews, observation, and documentation. Data analysis was performed by data collection, data reduction, data presentation, and drawing conclusions. The results of this study indicate that the Jembrak Village in the District of Pabelan District has carried out a plan in managing village finances quite well in accordance with the stages set by applicable regulations. The local government has conducted socialization related to regulations, providing training, assistance and supervision. The village has developed a village RPJM that is aligned with the Semarang Regency RPJMD. The village medium term development plan is then set out in the village RKP which is used as the basis for preparing the village budget. In the process of making the village medium term development plan and the village RKP, the village has involved village institutions and the local village community to play an active role. However, there are still some weaknesses that need to be fixed. The main weakness that must be corrected is the quality of human resources in this case village officials. The number of village assistants with only 3 people to handle 17 villages also became an obstacle related to coordination and assistance in the village. For 2017 the village government felt greatly helped by the use of the siskeudes. With the use of the siskeudes, the planning stage through to accountability becomes more organized.Keywords: Management, Finance, Village

The provision of credit / loans by credit-giving institutions, both banks and other financial institutions, is intended as an effort to make a profit, so the lending institution views credit / loans as a reliable source of income or profit. In connection with the issue of credit / loan provision, credit institutions such as PT. BPR Arto Moro Semarang as the party that lends money (creditors) needs to get a guarantee as a condition for the loan that the debtor will receive on condition that he gives interest when repaying the loan. In practice, the obstacles that PT. BPR Arto Moro Semarang, especially for debtors with guarantees by using the Deed of Providing Mortgage Rights (APHT) which is registered with the National Land Agency (BPN), if the credit is jammed and failed to promise, the bank will take the final step in accordance with applicable law, namely implementing execution of mortgage rights through the Office of State Wealth and Auction Services (KPKNL) or through the District Court (PN). The type of research used in this research is normative juridical. Juridical research, is used, among other things, to analyze various legal theories and laws and regulations related to the juridical review of the accounts payable agreement as a principal agreement with guarantees of insurance rights at PT. BPR Arto Moro Semarang. Juridical means that this research emphasizes the science of law. Meanwhile, normative is this research that examines the rules that apply in society. Thus normative juridical is an approach to the study of legal problems from the aspect of applicable legal regulations. The results of this study are: the settlement of bad credit tied to mortgage rights at PT. BPR Arto Moro Semarang after performing credit rescue through 3R (rechedulling, restructuring and reconditioning). Before the execution of mortgage rights is carried out, non-litigation measures by way of selling collateral based on mutual agreement based on paragraph (2) article 20 of the Mortgage Rights Law. During 2018 to 2020 Mortgage Execution can contribute to the settlement of non-performing loans as much as 45% or Rp. 15,731,212,000, - from an amount of Rp. 34,964,970,686, -. Meanwhile, the occurrence of bad credit is due to internal factors: a. Loans not fully channeled for business, b. Business management skills are still lacking, c. Very tight business competition. External factors are due to unstable economic conditions, which consequently have an impact on the ability of customers to pay off their debts.   Keywords : Bad credit, collateral, execution, and mortgage.

Law enforcement within the TNI is carried out jointly in a military criminal justice system, which involves several elements, including: Investigators, Ankum, Prosecutors and Papera. Papera/unit commanders have the obligation to guide soldiers in determining their careers according to the competencies required by TNI regulations. The desire and hope of a Papera/unit commander is for the subordinates/soldiers under him to do their best for the progress of the TNI organization he leads, but in fact, for some reason, there are some Soldiers who violate the laws and regulations, by committing criminal acts. The aim of this research is to show that superiors who have the right to punish (Ankum)/unit commanders have the obligation to guide soldiers in determining their careers according to the competencies required by regulations within the TNI. The desire and hope of a unit commander is for the subordinates/soldiers under him to do their best for the progress of the TNI organization he leads, but in fact, for some reason, there are some Soldiers who violate the laws and regulations, by committing criminal acts. Qualitative research uses a descriptive approach to collect data systematically, factually, and quickly according to the description at the time of the research. The results of this research show that in the ongoing legal process, superiors who have the right to punish (Ankum) and Papera have 2 (two) paths in an effort to defend their service members from being punished or dishonorably dismissed (fired) due to considerations of military interests. with several considerations such as the TNI soldier having abilities that are really needed by the unit, the TNI soldier being assessed for good behavior on a daily basis or other considerations, so that Ankum can try through these 2 (two) paths, namely providing recommendations to be retained as a TNI soldier and submitting efforts law according to statutory regulations.

Digital economic transactions have emerged as a result of Indonesia's technological and financial information advancements. In order to optimize tax revenue, the Indonesian government adapt and respond to the growing prevalence of digital transactions, especially e-commerce. The primary obstacles include finding a clear definition for digital economic enterprises, enacting legislation governing digital transactions that are compliant with international standards, and allocating resources in a way that optimizes the advantages of digital economic transactions. By creating electronic platforms like DJP-online, the Indonesian government hopes to improve the ease and openness of the tax filing procedure. In an effort to maximize tax revenue in the digital age, tax advisors play a crucial role, and society must change to embrace technology. To ensure a smooth and successful rollout of the digital tax system, the Indonesian government must constantly update rules, enhance public education efforts, and improve online services. This community engagement activity discussed the material through online webinars, providing an accessible platform for all participants to gain insights into the digital taxation landscape and aiding the government in socializing regulations in the field of digital taxation    

The provision of suspensions and administrative sanctions is intended as an effort to develop personnel and provide a deterrent effect for law violators, and to prevent other TNI soldiers from imitating them. The aim of this research is to show that TNI soldiers are different from civilians who are only bound by general legal rules, TNI soldiers are not only bound by general legal rules but also bound by military legal rules (military disciplinary law and military criminal law), so it can be said that it is not easy. for a TNI soldier when faced with the implementation of legal regulations. Qualitative research uses a descriptive approach to collect data systematically, factually and quickly according to the description at the time of the research. The results of this research show that TNI soldiers who violate the law are subject to suspension and administrative sanctions are two things that are closely related to the legal process and personnel development. This condition causes special burdens for a TNI soldier who violates the law because it impacts his career and income.