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Ulfa, Jazillatul; Andraini, Fitika

DINAMIKA HUKUM 2020 Universitas Stikubank

Earth, water and space as well as the natural resources contained therein under the control of the State are gifts from God Almighty whose functions and uses are for the prosperity of the people. Land for the Indonesian Nation is a source of livelihood and is regulated in the provisions of the Law. The Basic Agrarian Law No. 5 of 1990 lays the foundation on providing legal certainty for land rights for the Indonesian people. Legal certainty is obtained after the land registration process. Land rights that have legal certainty can be transferred or transferred. however, in the process, disputes over land rights still occur in the community. Blocking of Land Rights Certificates is taken as an administrative step in the dispute resolution process, but there is a period of only 30 days to record the blocking of Peru, it is known how the factors of land blocking, how to know the position of the holder of the Land Rights certificate when the block is being blocked and when the period is 30 blocking day is over but the dispute has not been resolved. The type of research used by the writer is juridical normative and descriptive analytical research specification by collecting data by means of literature study and interviews which are presented in a descriptive manner and analyzed in a descriptive qualitative manner. The results of the research and data analysis carried out show the factors that cause the blocking of Land Rights Certificates, namely: a. Gono-Gini distribution of assets, b. Land Rights Holders do not have good faith, c. Distribution of Inheritance, d. Lost Certificate, e. There is an investigation by the Police, f. Land rights confiscated by the State Receivables Affairs Committee (PUPN) in connection with the settlement of State Receivables. Legal protection & the position of the Land Rights Certificate Holder when the blockage is carried out is that the right holder cannot take legal action against the blocked land for 30 days after the block registration was carried out, article 19 UUUPA / PP 241997 regarding registration will not be lost The legal certainty of the rights holder remains attached to it as long as there has been no transfer of rights to the land they own. If the 30 day period of blocking is over but the dispute has not been completed, the blocking will not be removed by law and will remain in effect as long as there is no request for revocation by the applicant or the provisions -Other provisions which become the reasons for the removal of the block in accordance with article 14 of the Regulation of the Minister of ATR / Head of the National Land Agency No.13 of 2017 concerning the Procedure for Blocking and Confiscation, this is because in the Land Office (Semarang) there is no system that can identify or filter out expired blocks.   Keywords: Land Registration, Legal Certainty, Rightsholders, Blocking of Land Rights Certificates, Position of Rightsholders

maulita, nadya; yuanita, soewarno; lia, nirawati

KOMPAK : Jurnal Ilmiah Komputerisasi Akuntansi 2020 Universitas Sains dan Teknologi Komputer

           Many strategies that can be used to increase sales and attract consumers to buy products offered by manufacturers. One strategy that is widely used by companies is the marketing mix strategy. Marketing activities that focus on product self-focus, pricing, distribution policies, and means of promotion are known as the marketing mix or Marketing Mix. This study aims to evaluate the internal evaluation and indicators of the appropriate marketing mix strategy and is applied to increase the sales volume at Griya Manik-Manik Kaca Plumbon. This study uses a qualitative descriptive analysis method, by collecting data directly from the company by making observations, interviews according to the research subject. The results showed that the strategy adopted by Griya Manik-Manik Kaca Plumbon has worked well, where the four marketing strategy variables support and complement each other, and have different roles in marketing their products. We recommend that the owner of the Plumbon Griya Glass Bead UMKM should be upgraded with the marketing mix that has been applied. The strategy used by the company is good, but it would be better if the company plans to continue to improve strategies considering that many other competitors have issued similar products.  

Siswanto Siswanto; Maya Utami Dewi; Lutfi Anggraini; Agustinus Budi Santoso

KOMPAK : Jurnal Ilmiah Komputerisasi Akuntansi 2020 Universitas Sains dan Teknologi Komputer

The information system for purchases and cash disbursements is one of the entire information systems. In retail sales companies need control of purchases and cash disbursements that are precise and fast. In an effort to minimize sudden out-of-stock inventory, it is necessary to secure an inventory to cope with a sudden out of stock due to delays in purchasing goods that occur at CV. New Space. This is what encourages the author to conduct research on CV. Angkasa Baru and choose the title "Purchasing Information System and Cash Distribution at CV. New Space. In writing this research systemin formation, the author uses the Microsoft Visual Basic 6.0 application, the research writing method uses the Research and Development (R&D) model, while the stages of this research model go through the stages of observation or interviews with parties related to the data required in writing this thesis, stages of designing the application system, designing specifications, validation test stages, revision of validation until the system passes. The development method used by the author is the prototype method, where the system created will be tailored to the needs of the user, if there is a change in the system it will be repaired until the user is satisfied with the system.

Hendri Syahputra; Alpi Sahrin

JURNAL ILMIAH KOMPUTER GRAFIS 2020 UNIVERSITAS STEKOM

Gajah Putih University Takengon is a private university located in Central Aceh District, Pegasing District, consisting of several faculties, one of which is the Faculty of Engineering which has one study program, namely Informatics Engineering. In promoting and informing the wider community, the Faculty of Engineering, Gajah Putih University, Takengon uses brochures and website media which the author feels that this method is still lacking in informing because not all facilities can be informed in detail, from this problem the authors conducted research on 3D animation design profile of the Faculty of Engineering, Gajah Putih University, Takengon as a promotional media. The software used in this research is Blender 2.82. In designing the system the author uses the Luther method, the Luther method has six stages, namely concept, design, collecting material, assembly, testing, and distribution.  

Edy Jogatama Purhita; Dewi Widyaningsih; Edwin Zusrony

JURNAL ILMIAH KOMPUTER GRAFIS 2020 UNIVERSITAS STEKOM

Multimedia learning software development requires design methods, development tools, examination models and proficiency in Information Technology systems. It is necessary to formulate a Holistic Method which considers all related aspects in order to guide the quality of good design in designing Multimedia Learning. Implementing the findings of the Holistic Method formulation to build multimedia learning with good design quality. This study formulates the stages of multimedia development which include: Creative Brief, Design, Material Preparation, Compiling, Testing, Distribution. The multimedia software development process will be guided by 15 guiding elements which are grouped into 5 elements, include : content, appearance, utility aspect, user caracter, and didactic. These guiding elements are used to produce good quality learning multimedia designs. The methodology is called Holistic Multimedia Development Model (HMDM).

Fikri Satrio Darmo; Athfal Fuji Dinanda; Bintang Putra Pamungkas

Mars: Jurnal Teknik Mesin, Industri, Elektro Dan Ilmu Komputer 2020 Asosiasi Riset Teknik Elektro dan Informatika Indonesia

Product distribution is a crucial element of the supply chain system that ensures the smooth flow of goods from producers to consumers at minimal cost and with high reliability. Distribution efficiency not only reduces operational costs but also improves customer satisfaction, market competitiveness, and business sustainability. In the context of Micro, Small, and Medium Enterprises (MSMEs), distribution efficiency becomes even more critical due to limited financial, human, and infrastructural resources. This study aims to analyze the product distribution efficiency of UMKM Kerupuk Jaya Pesona, located in Cinanggung Village, Serang Regency, Banten Province, by applying two classical transportation methods: the North West Corner (NWC) and Least Cost (LC) methods. Both methods were used to determine the allocation pattern that minimizes total transportation cost across three destination regions: Serang, Cilegon, and Pandeglang. The data include three couriers (as supply sources) and three market destinations (as demands), totaling 18,000 product units per distribution cycle. The results show that both NWC and LC methods yield the same total transportation cost of Rp 358,000,000, although their allocation patterns differ. This indicates that the supply–demand and cost structure of the UMKM’s logistics system is balanced. This research concludes that simple optimization methods such as NWC and LC can serve as practical decision-support tools for MSMEs without requiring complex computational models. The study also recommends the application of the Modified Distribution (MODI) method to verify the optimality of the solution and highlights the importance of logistics efficiency in strengthening MSME competitiveness in the digital era.

Wiharti, Retno Ratu; novita, Novita

Jurnal Ilmu Manajemen dan Akuntansi Terapan 2020 Sekolah Tinggi Ilmu Ekonomi Totalwin

The purpose of this study was to determine the effect of the forensic accounting and audit investigations in detecting fraud procurement of goods and services. The rise of fraud cases in Indonesia, one of which is fraud related to public needs, namely the procurement of goods and services. This is reminiscent of the real threat of fraud in the form of corruption in the procurement of goods and services that can cause poor quality of goods / services produced so that they cannot serve the public interest effectively and efficiently. In this context, the community is the most disadvantaged party. Collecting data in this study through the distribution of questionnaires with a total sample of 34 auditor respondents in the field of Investigation of the Badan Pemeriksa Keuangan dan Pembangunan DKI Jakarta. This research uses PLS (Partial Least Square) analysis technique, using SmartPLS software testing tool version 3.2.8. The results of this study indicate that the results of the analysis of the application of forensic accounting and investigative audits have a significant effect in detecting fraud procurement of goods / services.

kusumo, bambang ali; Supriyanta, Supriyanta; Rahman, Zulfi

Adi Widya: Jurnal Pengabdian Masyarakat 2020 Lembaga Penelitian dan Pengabdian Masyarakat

So far, the distribution of zakat has been done by Muzaki (obliged to pay zakat, or giving zakat) giving directly to people who get zakat. The impact of this arises from queues of people who get zakat, the distribution of zakat is not evenly distributed, sometimes some get double and some don't. Therefore, it is necessary to socialize better zakat management, namely through the Amil Zakat Institution and Baznas so that the distribution of zakat can be maximally evenly distributed. The method of implementing this socialization is by giving lectures in vitual or online because it is still in a state of covid 19. From this service, community members have a better understanding and understanding of the distribution or distribution of zakat through the Amil Zakat Institute and Baznas.

Umar Faruq

Tabsyir: Jurnal Dakwah dan Sosial Humaniora 2020 STAI YPIQ BAUBAU, SULAWESI TENGGARA

The process of passing on or transferring family assets to children, to family descendants begins when the parents are still alive. The transfer of rights to assets in Muslim communities in Indonesia, apart from being in the form of inheritance, is also known in the form of gifts and wills. Looking at the phenomenon in Langkap village, researchers are interested in the practice of dividing inheritances, gifts and wills with economic considerations for the heirs, civil servant heirs will receive a smaller amount of inheritance than non-civil servant heirs. The distribution is based on the agreement of the heirs because this distribution prioritizes the principle of deliberation and consensus between the heirs. It should be noted that the phenomenon of inheritance distribution that occurs in Langkap village adheres to one of the hereditary systems that exist in Indonesia, namely the bilateral system. This bilateral system attracts both the father's and mother's lineages, so that in this kind of family, in essence, there is no distinction between the heirs from the mother's side or the father's side. The reasons for dividing inherited assets based on economic considerations include, among other things, a sense of compassion, avoiding inequality. economy, and avoid conflict. Ways to avoid conflict can be done by dividing inheritance assets taking into account the economic considerations of the heirs, dividing inheritance assets equally, deliberation and handing over problems to the village.

Bahrullah, Bahrullah; Kurniawati, Kurniawati; Iswahyuni, Iswahyuni

Jurnal Maisyatuna 2020 STAI Denpasar Bali

The downturn in the economy due to the Covid-19 pandemic has made it difficult for people to meet their daily needs. Therefore, as a non-structural institution, BAZNAS Bali Province is always required to provide optimal services to mustahik in particular. This research focuses on examining: (1) How to collect BAZNAS in serving Muzakki during the Covid-19 pandemic at BAZNAS, Bali Province. (2) How was the distribution of BAZNAS in serving Mustahik during the Covid-19 pandemic at BAZNAS, Bali Province. (3) How to Empower BAZNAS in Serving Mustahics during the Covid-19 Pandemic at BAZNAS, Bali Province. The objectives of this study are (1) to determine the collection of BANAS in serving Muzakki during the Covid-19 pandemic at BAZNAS, Bali Province. (2) To find out the distribution of BAZNAS in serving Mustahik during the Covid-19 pandemic at BAZNAS, Bali Province. (3) Knowing the Empowerment of BAZNAS in Serving Mustahics during the Covid-19 Pandemic at BAZNAS, Bali Province. This type of research is descriptive qualitative. Informants were selected using purposive sampling technique. Techniques to obtain valid and accurate data, namely; interviews, observation, and documentation. Data validity includes; power of observation and triangulation. Data analysis techniques include; data reduction, data presentation and decision making.The results showed that (1) the collection of BAZNAS in serving Mustahik during the Covid-19 pandemic includes; (a) education (by involving donors during distribution), (b) promotion (through print media, social media, and electronic media), accountability (through audits by public accountants, and syar'i audits), (2) distribution carried out by BAZNAS Bali Province, namely (a) traditional consumptive distribution, (b) creative consumptive distribution, (c) traditional productive distribution, and (d) creative productive distribution. (3) Empowerment carried out by BAZNAS Bali Province, namely (a) developing, (empowering mustahik), (b) self-empowering, (protecting, defending, and looking after the weak through Universal Service).

Fitriani, Eka Suci; Agrosamdhyo, Raden; Mansur, Ely

Dalam membantu masyarakat yang terdampak akibat dari pandemi wabah Covid-19, Baznas melakukan operasi pengelolaan ZIS dengan strategi penghimpunan dan penyaluran ZIS dalam bentuk program penyaluran Sembako untuk masyarakat yang terdampak langsung pandemi Covid-19. Tujuan penelitian yaitu Untuk mengetahui Strategi Penghimpunan ZIS Dan Penyaluran ZIS Dalam Program Sebar Sembako Pada Masa Pandemi Covid-19 di Baznas Provinsi Bali. Metode penelitian ini dengan kualitatif deskriptif. Informan 10 orang yang dipilih dengan menggunakan teknik purposive. Pengumpulan data melalui observasi, wawancara dan dokumentasi. Sedangkan teknik analisis data menggunakan reduksi data, penyajian data, penyimpulan dan verifikasi serta kesimpulan akhir. Hasil penelitian menunjukkan bahwa: (1) Strategi penghimpunan ZIS oleh Baznas meliputi Sosialisasi kepada Instansi pemerintah tingkat I, lembaga keuangan, dan majelis ta’lim, mengirimkan laporan pertanggung jawaban keuangan, mempromosikan program melalui tiga media yaitu media cetak, media sosial, dan media elektronik, memberi pelayanan pembayaran ZIS dengan cara pembayaran langsung, jemput zakat, membentuk UPZ di lembaga pemrintahan dan swasta, membuka rekening di beberapa Bank, scan barcode dan menjalin hubungan yang baik dengan muzaki/donatur, (2) Strategi penyaluran ZIS meliputi kepatuhan terhadap ketentuan syariah dan sesuai dengan UU, mengikuti protokol penanganan Covid-19 dengan physical distancing, social distancing, dan penggunaan masker, pendekatan penyaluran antara push approach dan pull approach, memberikan surat tembusan kepada gugus tugas Covid-19.   ABSTRACTIn assisting the affected communities as a result of the Covid-19 pandemic, Baznas carried out ZIS management operations with a ZIS collection and distribution strategy in the form of a basic food distribution program for people directly affected by the Covid-19 pandemic. The purpose of this research is to find out the strategy of ZIS Collection and Distribution of ZIS in the Distribution of Grocery Programs during the Covid-19 Pandemic Period in the Bali Provincial Baznas. This research method uses descriptive qualitative method. 10 informants were selected using a purposive technique. Data collection through observation, interviews and documentation. While data analysis techniques use data reduction, data presentation, inference and verification as well as final conclusions. The results of the research show that: (1) ZIS collection strategies by Baznas include socialization to government level I institutions, financial institutions, and majelis ta ‟lim, sending financial accountability reports, promoting programs through three media namely print media, social media, and media electronic, providing ZIS payment services by direct payment, picking up zakat, forming UPZ in government and private institutions, opening accounts in several banks, scanning barcodes and establishing good relationships with muzaki / donors, (2) ZIS distribution strategies include compliance with regulations sharia and in accordance with the law, following the Covid-19 handling protocol with physical distancing, social distancing, and the use of masks, the distribution approach between push approach and pull approach, giving a copy to Covid-19 task force.

Erwin Kurniasih; Rini Komalawati

Jurnal Pengabdian kepada Masyarakat Wahana Usada (WUJ) 2020 Sekolah Tinggi Ilmu Kesehatan KESDAM IX/Udayana

Background: One of the causes of high maternal and infant mortality rates (IMR) is anemia of pregnancy and chronic energy deficiency (KEK). Anemia and KEK in pregnant women can increase the risk of low birth weight babies (LBW), premature birth, maternal and infant mortality and stunting (short children).To prevent this from happening, it is necessary to carry out screening and Fe supplementation as a preventive measure to prevent anemia in pregnancy. Activity This community service aims to screen for anemia and KEK  pregnant women and women of childbearing age (WUS) as well as the provision of Fe supplementation for prevent iron deficiency anemia. Method: The method used is involving community as a form of empowerment such as measuring LiLA and levels of hemoglobin (Hb), BMI, and distribution of Fe supplementation. Besides that, it is also done education about anemia in pregnancy. The population in this activity is women aged fertile 15-40 years, a total of 42 people in Sambirobyong Hamlet, Pangkur Village,Ngawi Regency. Results: The results show that from 42 women of childbearing age in the hamlet Sambirobyong were screened, there were 3 people (7%) women of childbearing age temporary anemia 1 person (2%) with anemia status plus KEK. From 4 WUS people for age <20 years as many as 2 people (50%) with 1 person condition pregnant with anemia and 1 non-pregnant with anemia. While 2 people(50%) aged >35 years with 1 pregnant condition with anemia + KEK and 1 non-pregnant people with anemia. There is 1 person (2%) experiencing the risk of SEZ. Conclusion: Screening results show that anemia and KEK are more common WUS group aged <20 years and >35 years. It is necessary to carry out periodic evaluations every months and giving Fe supplementation to WUS who are still anemic and the risk of KEK and education on the importance of quality nutrition to prevent these complications. 

Eva Silviana; Umu Qonitun; PS Dwi Kurnia; Faridatul F Lilia

Jurnal Pengabdian kepada Masyarakat Wahana Usada (WUJ) 2020 Sekolah Tinggi Ilmu Kesehatan KESDAM IX/Udayana

Background: The 15th Midwifery Service Standard states that the Midwife provide services during the postpartum period through home visits. Most Midwives Private Practices (BPS) in the Tuban area have made at least 3 home visits times during the puerperium. In the care of newborns, almost 80% of postpartum mothers do not bathe the baby herself but the midwife bathes her until the umbilical cord falls off with the reason that the mother has not dared to bathe her baby for fear of the umbilical cord still wet, the baby is still too small and the mother's lack of knowledge in bathe the baby. The purpose of doing this community service is so that postpartum mothers understand how to care for newborns and are able to independently bathe the baby and care for the umbilical cord properly. Method: In This community service uses a pre-experimental type (Static-group comparison designs). The population of all postpartum mothers is 33 people. Taking sample by consecutive sampling. The sample size is 24 people, namely 12 people the treatment group and 12 people in the control group. The test used is Test MC Nemar has a Chi Square distribution (c 2 ). Result: The results obtained a change that significant difference between before and after being given health education in the group treatment, namely c2 count (4.50) is greater than table c2 (3.481) then HI is rejected,which shows that there is an influence between the provision of education, how early neonate bathing and how to care for the umbilical cord in postpartum mothers. Conclusion: The attitude of the postpartum mother in bathing the baby and caring for the umbilical cord can be affected by providing health education. Midwives are expected in postpartum visits too teach postpartum mothers about how to bathe babies and care for the umbilical cord. 

Yudisa Diaz Lutfi Sandi; Hamidatus Daris Saadah; Rini Komalawati

Jurnal Pengabdian kepada Masyarakat Wahana Usada (WUJ) 2020 Sekolah Tinggi Ilmu Kesehatan KESDAM IX/Udayana

Background: Hypertension is a disease that causes high morbidity and is the main cause of death in almost all developing countries. The lack of information circulating in the community regarding the signs and symptoms of hypertension means that this disease is often referred to as a deadly silent killer without any symptoms as a warning to its victims. The prevalence of hypertension is increasing all the time while the condition of the health workers is limited, so it requires family participation in efforts to prevent hypertension and empower families so that the dangers of hypertension can be understood by the community.Aims: This community service activity is carried out by providing counseling to the community regarding knowledge and skills about preventing hypertension in families in Mencon, Tawun Village, Kasreman District, Ngawi Method: that used was lectures, training, question and answer. Result: Through 14-days hypertension control program, activities carried out of counseling in the community, 3 times of early detection training and prevention of hypertension to the family, 2 times of low sodium salt distribution. Conclusion: Partners are able to find out hypertension prevention efforts, early detection and public health status in Mencon, Tawun Village, Kasreman District, Ngawi. 

Hasibuan, Henny Triyana

Jurnal Ilmu Manajemen dan Akuntansi Terapan 2020 Sekolah Tinggi Ilmu Ekonomi Totalwin

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.

Damayanti, Christy; Murdani, Andika Drajat

Adi Widya: Jurnal Pengabdian Masyarakat 2020 Lembaga Penelitian dan Pengabdian Masyarakat

The digital age encourages the flow of information to move quickly and shift the pattern of international relations. This has influenced the development of the total diplomacy scheme in supporting the achievement of Indonesia's diplomacy goals. In this program, we take international relations students of Slamet Riyadi University as activity partners.International Relations students should be able to engage in total diplomacy positively. They will be provided with digital intelligence according to the positive character of the nation is needed, so that they are able to contribute in growing Indonesia's positive image in the international eyes. This community service program would like to support Indonesia's efforts to collaborate digital media in a total diplomacy scheme with student youth agents, through "Strengthening Youth Digital Intelligence as a Form of Its Contribution to Indonesian Total Diplomacy." They were given socialization, training and assistance in creating content related to diplomacy. The series of activities lasted for six months, starting from the exploration to the distribution of video content made by them which was adjusted to the Indonesian diplomacy mission. Keyword : digital intelligence, Indonesia, total diplomacy, youth

Setiawan, Setiawan; Wulansari, Putri; Kusuma Dewi, Rani Putri

Dinamika Akuntansi Keuangan dan Perbankan 2020 Faculty of Economic and Business Universitas STIKUBANK

This study aims to determine the financial performance and nonfinancial performance in Islamic banks in seven countries ranked GFIR 2017. This research method uses descriptive quantitative. Quantitaf is used to calculate each ratio and then analyzed descriptively describing the calculation scheme. Measurement of financial performance in this study using the method of Economic Value Added (EVA). Measurement of non-financial performance in this study using maqashid syariah index consists of six ratios of ten ratios available. The ratios consist of the ratio of education funding, research cost ratio, training cost ratio, promotion cost ratio, fair return ratio, functional distribution ratio, interest-free product ratio, profit / profit ratio, personal income ratio, and real sector investment ratio. From the research result, it is found that all sharia banks have good financial performance by generating positive EVA value. In non-financial performance, the result of bank rankings with good performance are as follows: Bank Islam Malaysia, Bahrain Islamic Bank, Bank Mandiri Syariah, Kuwait Finance House, Abu Dhabi Islamic Bank, Al-Rajhi Bank.   Keyword: Bank Syariah, Economic Value Added (EVA), Maqashid Syariah Index (MSI)

Rina Sulistyowati; Yulis Saidah; Dinasti Aulia Hakim

Jurnal Pengabdian Masyarakat Nusantara (Pengabmas Nusantara) 2020 Universitas Muhammadiyah Manado

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.