ABSTRACT
A business requires business legality as evidence of ratification of a business entity. Legality must be proven by valid documents according to applicable laws and regulations so that businesses are protected. In addition to business legality, catering services must also carry out tax obligations. Catering services are one of the objects of income tax (PPh). If the catering business takes the form of a corporate body, income tax art 23 will be collected and income tax art 21 will be collected if it is an individual business (as a non-employee receiving unsustainable income). This Community Service Activity is expected to provide knowledge about business legality and taxation aspects, especially with the enactment of the Job Creation Act and the Law on Tax Regulations Harmonization.
Keywords: income tax art 21, income tax art 23, catering

Di tahun ini sudah terjadi perubahan atau revolusi dalam sistem industri yaitu revolusi industri 4.0, di mana industri sudah mengimplementasikan sebuah mesin-mesin yang serba cepat dan praktis untuk membantu dalam hal produktivitas. Dengan semakin pesatnya teknologi, banyak alat-alat yang di ciptakan untuk perkembangan teknologi di dunia. Pemanfaatan teknologi di gunakan untuk sebagai penggerak di pesatnya sistem berbasis AI ini dapat di manfaatkan untuk di berbagai bidang, salah satunya adalah penerapan sistem deep learning dan salah satu teknik yang terkenal dan sudah banyak digunakan untuk klasifikasi citra adalah menggunakan metode Jaringan Syaraf Tiruan (JST) yang mampu mengenali wajah manusia dan suatu gambar citra lalu mengklasifikasinya atau bisa di sebut image classification dan image recognition. Untuk perancangan sistem deteksi helm pada penelitian ini akan menggunakan algoritma CNN(Convolutional Neural Network). Convolutional Neural Network dan untuk model arsitektur yang di gunakan adalah MobileNetV2 dengan akurasi 80%, yang dapat di kategorikan baik dalam sebuah akurasi.

Salah satu peninggalan budaya Indonesia dari tanah jawa yaitu Aksara Jawa. Aksara Jawa telah digunakan oleh masyarakat sejak jaman dulu untuk menulis sastra dan menulis sehari-hari. Karena memiliki bentuk yang rumit aksara jawa menjadi jarang dikenali. Oleh karena itu pada penelitian ini akan dijadikan salah satu upaya untuk belajar sekaligus melestarikan budaya khususnya Aksara Jawa yakni melakukan suatu transliterasi Aksara Jawa. Metode yang digunakan pada penelitian ini adalah dengan menggunakan Optical Character Recognition (OCR) berbasis Template matching dan ekstraksi fitur Linear Binary Pattern (LBP). OCR akan dapat membantu dalam proses pengkonversian gambar yang berisi tulisan Aksara Jawa yang nantinya akan dilakukan proses transliterasi. Cara kerja Template Matching adalah dengan mencocokkan tiap bagian pada citra dengan citra template yang telah ditentukan. LBP akan membantu dalam pengenalan huruf aksara yang memiliki objek terpisah. Berdasarkan dari pengujian diperoleh rata-rata akurasi sebesar 89,4%. Nilai akurasi tertinggi sebesar 100% dan nilai akurasi terendah sebesar 50%. Tingkat keberhasilan dalam proses transliterasi bergantung pada kejelasan objek huruf Aksara Jawa pada citra uji.

Berdasarkan dokumen nilai siswa kelas V MI Islamiyah Sukoharjo 3 Barat, hasil belajar siswa pada mata pelajaran IPA masih sangat rendah, dari 14 siswa hanya 35% siswa yang mendapat nilai lebih dari KKM dan ada 65% siswa yang mendapat nilai di bawah KKM. Rumusan masalah dalam penelitian ini adalah “Apakah penggunaan media pembelajaran picture and picture dapat meningkatkan hasil belajar IPA siswa kelas V semester genap MI Islamiyah Sukoharjo 3 Barat kecamatan Sukoharjo kabupaten Pringsewu tahun pelajaran 2022/2023?”. Tujuan perbaikan pembelajaran dalam penelitian ini adalah untuk mengetahui apakah pembelajaran dengan menggunakan model pembelajaran picture and picture dapat meningkatkan hasil belajar siswa pada mata pelajaran IPA kelas V semester ganjil MI Islamiyah Sukoharjo 3 Barat tahun pelajaran 2022/2023.
Perbaikan pembelajaran ini dilaksanakan dalam dua siklus, masing-masing siklus dilakukan empat tahap kegiatan, yaitu Perencanaan, Pelaksanaan, Pengamatan, dan Refleksi. Analisis data hasil belajar yaitu berupa skor yang diperoleh siswa dari tes yang diberikan setiap siklusnya. Data yang diperoleh kemudian dianalisis dengan memperhatikan KKM yang telah ditentukan yaitu KKM ≥ 66. Dengan demikian, jika hasil belajar siswa di kelas peneliti telah mencapai KKM, maka penelitian ini dinyatakan berhasil. Dari pelaksanaan perbaikan pembelajaran siklus I terdapat peningkatan hasil belajar yang semula ketuntasan 35% menjadi 69%. Pada siklus II, hasil belajar IPA materi sistem pernapasan manusia menggunakan model pembelajaran picture and picture menunjukkan peningkatan menjadi 100%. Hal ini berarti bahwa pembelajaran materi tersebut telah tuntas.

Firm value is the investor's perception of the company's success in managing the company's resources. Companies are required to think effectively and efficiently and excel in competition. To increase the value of the company, all companies must compete; this study aims to determine the direct and indirect effects of corporate social responsibility, intellectual capital, and capital structure on firm value through profitability in companies in the raw material-producing sector and the manufacturing industry on the Indonesia Stock Exchange for 2016- 2020. This study uses a quantitative descriptive, explanatory approach. The sampling population is companies that are members of the raw material producing and manufacturing sector companies. The sampling technique used was purposive sampling. Research samples were obtained from 16 companies. The type of data used is secondary data. The data analysis technique used path analysis with the help of SPSS version 25. The results showed that corporate social responsibility, intellectual capital, and capital structure had a positive and significant effect on profitability. Corporate social responsibility, intellectual capital, capital structure, and profitability positively and significantly impact firm value. Profitability can mediate the development of corporate social responsibility, intellectual capital, and capital structure on firm value. This study found that profitability can judge the effect of corporate social responsibility, intellectual capital, and capital structure on company value in companies listed on the Indonesia Stock Exchange in 2016-2022

The aim of the study was to find out the communication pattern of the innovation program by the village head. This type of qualitative research with a descriptive approach, data collection techniques with observation, interviews, and documentation. Data analysis technique with data reduction, data display and conclusion.
The results of the study show: 1) Orientation Phase, the village head introduces the village innovation program plan. 2) Explorative Affective Exchange Stage, the development of interpersonal relationships marked by agreement and understanding. 3) Affective Exchange Stage, the emergence of critical and evaluative feelings at a deeper level. 4) Stable Exchange Stage, each individual is enabled to estimate their respective actions and respond accordingly. Petak Village Head Communication Patterns are 1) Chain Communication Patterns; the village head provides direction and stimulus to the community with the Kadus as an intermediary for information. 2) Circular Communication Patterns; communication in which the communicator provides a source of reciprocal response to other communicators.

This study was compiled to find out the results of an analysis of the factors that influence the human development index in DKI Jakarta Province for the 2017-2021 period. The human development index explains how people can access development outcomes in terms of income, health, education, and so on. HDI is based on three basic dimensions which include: 1. Long and healthy life (a long and healthy life); 2. Knowledge; 3. Decent standard of living. The purpose of this study is to analyze the components of each dimension that underlies the human development index, such as the Morbidity factor which is an extension of the dimensions of longevity and healthy life, the Net Enrollment Rate (APM) factor which is an extension of the education dimension, and the open unemployment rate factor. which is an extension of the dimension of a decent standard of living. These three components are used as independent variables to analyze their influence on the human development index in the DKI Jakarta province for the 2017-2021 period. This study is also used to rank the components that have the most influence to those that have the least impact on the HDI for DKI Jakarta province for the 2017-2021 period. This study uses Eviews-10 with time series data sourced from the DKI Jakarta Central Statistics Agency (BPS) web for the period 2017-2021. The research method used is the VECM (Vector Error Correction Model) which functions as an approach to predict long-term and short-term relationships in one time series data to other time series data. The results of this study say that the TPT variable (open unemployment rate), Morbidity Rate, and Net Participation Rate (APM) only make a small contribution to the Human Development Index in districts/municipalities in the Province of Jakarta. In the analysis results of the f test and t partial test, only two variables namely TPT (open unemployment rate) and morbidity have an influence on HDI. Meanwhile, the APM variable (pure enrollment rate) has no effect on HDI.

<p><em>This study aims to find out and understand how the communication strategy used by the Wahyu Turonggo Seto art group in conveying information both to its members and to the public. This study uses 3 methods, observation, interviews, and documentation. The data analysis technique uses the steps according to Miles and Huberman, namely data collection, data reduction, data presentation, to drawing conclusions. There are 4 informants, namely art group managers, art group members, art lovers, and the general public. The results of the study show that the communication strategy carried out by the Wahyu Turonggo Seto art group is by using wara-wara directly and indirectly, such as through social media. The use of this strategy is said to be effective because people are already using digital applications as an effort to meet their information needs. The obstacles faced by the Wahyu Turonggo Seto art group are that there are some members who are old and do not have gadgets to receive information related to schedules and other matters related to the arts group.</em></p>

Tujuan penelitian ini untuk mengetahui pengaruh konflik peran dan wewenang pekerjaan terhadap kepuasan kerja karyawan pada PT. Hanil Indonesia. Subjek yang digunakan dalam penelitian ini adalah karyawan produksi dengan sampel sebanyak 100 karyawan. Teknik pengumpulan data yang digunakan adalah dengan menyebar kuesioner kepada karyawan. Analisis data menggunakan regresi linier berganda.
Hasil penelitian menunjukkan terdapat pengaruh negatif pada konflik peran terhadap kepuasan kerja karyawan, Terdapat pengaruh positif pada wewenang perusahaan terhadap kepuasan kerja karyawan. Kemudian terdapat pengaruh positif pada konflik peran dan wewenang pekerjaan terhadap kepuasan kerja. Terlihat variabel yang paling mempengaruhi adalah wewenang pekerjaan maka untuk meningkatkan kepuasan kerja karyawan perusahaan perlu memberikan job description sesuai dengan kemampuan karyawan dan memberikan kesempatan kayawan untuk berkreativitas dalam menyelesaikan pekerjaan.

One of the efforts made by the government in preventing the spread of Covid is educating the public about health protocols. However, the implementation of health protocols in the village isn’t optimal. There is need an educational efforts for rural communities. One of the media that can be used to educate the village community is use video and poster media. This research is a quasi-experimental study with a two group pretest-posttest design. The population is the community in Kwadungan Village, Ngasem District, Kediri Regency. The sampling technique used Non Probability Sampling with purposive sampling technique. Techniques Data analysis used statistical t-test in each group. Data analysis was processed with SPSS. The results of the analysis obtained the average level of knowledge of the video group with a pretest score percentage of 21.5% and a posttest score percentage of 28.5%. While the results in the poster group the pretest score percentage of 29.2% and the posttest score percentage of 30.8%. The average educational effort through video is 2.62 while on poster media is 1.93. These results is counseling using video media provides more effective results than counseling using poster media
 
Keywords: Covid-19, Poster, Video, educational media