Community service activities carried out by the Pekanbaru LP3I Polytechnic service team were in the form of workshops with the theme of increasing understanding of Article 21 income tax calculations for students of SMK Ibnu Taimiyah Pekanbaru. Based on the information we got, there are still many people/taxpayers who do not understand how to calculate PPh 21 at least to calculate PPh 21 on their own income and from Ibn Taimiyah Vocational School students, the material they receive about PPh 21 at school is still not in detail, the discussion has not yet been reached. PPh 21 is owed to taxpayers, for that reason this socialization is carried out for SMK students majoring in Accounting which aims to make them understand the stages of calculating PPh 21. This socialization is about how to calculate PPh article 21 for taxpayers who are already working because the students of SMK Ibnu Taimiyah who majoring in Accounting does not rule out the possibility that upon graduating from school he immediately works in the Company as a financial staff or accounting staff who performs the calculation of Income Tax Article 21 for employees who work in the company or at least for the calculation of Income Tax Article 21 on the income he receives ( himself) . With this workshop, it was hoped that the participants will have knowledge, understanding and be able to calculate Income Tax Article 21 starting from the calculation of gross income, net income,  non-taxable income and calculating income tax payable based on a predetermined tax rate.

This study aims to examine the analysis of the effect of management compensation, profitability, capital intensity, and leverage on tax avoidance in mining sub sector manufacturing companies listed on the Indonesia Stock Exchange for the 2016-2020 period. The sampling method used purposive sampling in order to obtain 32 mining sub sector companies. The results showed that the variable of management compensation, capital intensity, and leverage had on effect on tax avoidance. While the profitability variable has a significant negative effect on tax avoidance. For the upcoming research, it is expected to apply other independent variable which have highly connection with tax avoidance as dependent variable. Furthermore, the research is expected to choose different company as well, in order to receive the accurate result and to describe the actual situation/condition.

Pelayanan yang berpusat kepada pasien merupakan inti dari mutu pelayanan kesehatan di rumah sakit. Perawat memiliki peran penting dalam menjaga mutu kualitas asuhan pelayanan bagi pasien. Perawat Penanggung Jawab Asuhan (PPJA) harus memiliki kompetensi yang unggul agar dapat memberikan asuhan terbaik selama 24 jam bagi pasien. Pengabdian masyarakat ini bertujuan untuk meningkatkan pengetahuan perawat tentang konsep PCC dan peran PPJA. Metode yang digunakan dalam pengabdian masyarakat antara lain metode ceramah, tanya jawab dan pemodelan. Kegiatan pengabdian masyarakat ini dilakukan melalui Zoom CloudMeeting serta melibatkan 227 perawat dari beberapa rumah sakit. Melalui kegiatan abdimas ini diharapkan perawat PPJA mampu menerapkan asuhan keperawatan yang berpusat kepada pasien sehingga mutu layanan keperawatan semakin meningkat.Kata kunci: Mutu Keperawatan; Patient Centered Care; Perawat Penanggung Jawab Asuhan
AbstractPatient-Centered Care (PCC) is the core of the quality of health services in hospital. Nurseshave an important role in maintaining the quality of service care for patients. Primary Nurseof care must have superior competence in order to provide the best 24 hour care for patients.This community service aims to increase nurse’s knowledge about the PCC concept and therole of Nurse in Charge. The methods used in community service include lecture, question andanswer and modelling methods. This community service though Zoom Cloud Meetings andinvolved 277 nurses from several hospital in Indonesia. Through this community serviceactivity, it is hoped that nurses will be able to implement the PCC to the patient so that thequality of nursing service will increase.Keyword: Nursing Quality; Patient-Centered Care, Primary Nurse

The biggest source of state income from taxes. Indonesian government keep continuously increase the national income through taxes. The research examines how profitability, leverage, independent commissioners and the influence of institusional ownership. The sample used is manufacturing companies listed on the Indonesia Stock Exchange for the period 2017-2020. The sampling method uses purposive sampling in order to obtain 58 manufacturing companie. This study uses panel data regression analysis techniques with the help of the Eviews 10. This study shows that the independent variabel profitability has a significant positive effect on tax avoidance. While leverage, independent commissioners, and the influence of institusional ownership has no effect on tax avoidance,

This study examines the effect of managerial ownership, institutional ownership, independent commissioners, audit committees and profitability, on the timeliness of financial reporting in manufacturing companies listed on the Indonesia Stock Exchange for the 2016-2019 period. The population in this study were all companies listed on the Indonesia Stock Exchange from 2016 to 2019. The sample selection used the purposive sampling method and 299 samples were obtained. The analysis used is logistic regression analysis. The results showed that profitability had a significant positive effect on the timeliness of financial reporting. Meanwhile, managerial ownership, institutional ownership, independent commissioners, and audit committees have no effect on the timeliness of financial reporting