This study aims to determine the implementation and analyze the concept of fathering in parenting children during a pandemic at the Al Barkah Mekarsari Cimanggis Depok Integrated Islamic Elementary School. The research was conducted qualitatively with a literature study approach. The research sources are the Al-Qur'an (interpretation), books, and school documents. The fatherless phenomenon has a negative impact, namely the loss of a sense of security, children are more often absent from school, cognitively decreased, children, are more easily depressed, children, are more antisocial, and more often sick and psychologically depressed. Implementing the father's personality principles is a solution for fathers to be more effective in carrying out the father's role towards their children during the co-19 pandemic. The implementation of father's personality principles in parenting children during the Covid-19 pandemic is: (1) Setting an example. (2) Apply parenting and education with habits. (3) Give advice to children with love. (4) Always provide attention and a good environment, (5) Be wise with children. (6) A father must always pray to Allah for the good of his child.

During Covid 19 the learning process experienced very severe obstacles, one of the 03semarang Elementary School and Elementary School 01 Semarang. In this study the Android application was used to support the dance learning system where students had to learn their own dance arts at home using the Android application. From the interviews conducted as many as 66.3 % like learning with mobile phones and 72.1 % understand the theory in the Android application so that when learning with mobile phones can easily understand. But for learning the practice of dance 54.7 % does not understand it. This may be the video displayed is not suitable for elementary students so you need a suitable learning video for learning that requires movement.

This study aims to analyze the comparison of Article 21 PPh calculations using the net and gross up methods at KAP Jimmy Andrianus. This type of case study research uses literature study and field study data collection methods, using observation, interview, and documentation data collection techniques.
The problem in this study is that the company has not made tax payment calculations efficiently, because the company in tax calculations still uses the net method which is considered less effective from the company's point of view. This can be seen from the greater amount of tax paid in 2019, resulting in a greater profit before tax and an impact on the greater amount of tax paid.
The results of the analysis using the gross up method show that the amount of corporate income tax is smaller, but it will result in a greater amount of expenses incurred by the company due to the increase in the amount of salary paid and the decrease in profit at the end of the year.

This study aims to determine the effect of the current ratio, total asset turnover, debt to equity ratio, return on assets and earnings per share on the value of building construction companies listed on the Indonesia Stock Exchange for the period 2016 – 2020. This type of research is explanatory research. The study population was 18 companies, the sample was selected using purposive sampling method, 7 companies were selected. The analysis technique uses descriptive statistical tests, classical assumption tests, multiple linear regression tests and hypothesis testing.
The results of the simultaneous analysis of the current ratio, total asset turnover, debt to equity ratio, return on assets and earnings per share affect firm value. Current ratio has a significant negative effect on firm value, while total asset turnover, debt to equity ratio, return on assets and earnings per share have no effect and are not significant on firm value. The variable that has the most dominant influence on firm value is the current ratio.

Consumptive behavior is often associated with a luxurious and excessive life and a pattern of life that is driven by a desire other than to seek pleasure and follow emerging trends. The factor influencing consumptive behavior is self-concept, where there are individual associations in a group that cause the desire to buy goods. This research method uses quantitative research methods using an instrument in the form of a questionnaire. The researcher conducted an instrumentation test, namely a self-concept questionnaire and a consumptive behavior questionnaire on Monday, October 3, 2021 at SWCU with 33 respondents who were randomly selected. Based on the research and discussion that has been done, it can be concluded that there is a significant influence of self-concept on the consumptive behavior of SWCU BK students class of 2019. This is evidenced by the R square value of 0.097 or 9.7%, which means that self-concept has an influence of 0.097 or 9.7% with consumptive behavior.

            The purpose of this study was to determine the monitoring system for Terminal Inspection Service (TIS) facilities at Rahadi Oesman Airport, Ketapang, to determine the performance of Terminal Inspection Service (TIS) officers against the Standard Operational Procedure (SOP) at Rahadi Oesman Airport, Ketapang.
            This research was conducted at Rahadi Oesman Airport Terminal Ketapang covering data obtained from company documents through interviews. The method used in this study uses qualitative methods and data analysis techniques as follows: Data reduction, data presentation, and data verification.
The facility supervision system at Rahadi Oesman Airport Ketapang is carried out routinely by Terminal inspection service (TIS) officers and the results of the report are submitted to the head of Rahadi Oesman Airport for policy making and follow-up. The performance of the Terminal Inspection Service (TIS) officers is in accordance with the Standard Operational Procedure (SOP) as evidenced by the suitability of the performance carried out and strengthened by the results of the officer's report.

The purpose of this community service is to provide counseling and training in making multimedia-based learning media as a good online digital-based learning tool, understand the manufacture of multimedia-based learning media, be able to apply the knowledge gained and be involved in managing multimedia-based learning for MTs teachers and MA Nuril Huda Grobokan.

Sekolah dan pendidikan adalah hal terpenting dalam kehidupan. Pendidikan merupakan suatu proses memanusiakan manusia, yang dimana pendidikan untuk semua manusia. Pendidikan sekolah luar biasa (SLB) menawarkan pendidikan untuk anak-anak yang berkebutuhan khusus agar bisa menempuh pendidikan. Tujuan penelitian ini yaitu untuk mengetahui bagaimana sekolah luar biasa (SLB) dalam memberikan layanan mata pelajaran Pendidikan Agama Islam (PAI) yang diperuntukkan bagi Anak Tuna Grahita di SLB Negeri 1 Kulonprogo. Metode yang digunakan peneliti adalah dengan kualitatif, studi kasus di SLB Negeri 1 Kulonrogo dan studi pustaka. Penelitian ini memperoleh hasil yaitu pendidikan yang diberikan kepada anak tuna grahita memberikan dampak yang positif bagi perkembangan anak, terlebih dengan dberikannya pembelajaran Pendidikan Agama Islam anak akan mempunyai kedekatan dengan sang pencipta yaitu Allah SWT.
 

BUMDES Lantongau is one of the Lantongau Village-Owned Enterprises whose one line of business is to distribute clean water needs in four villages, namely Lantongau Village, Morikana Village, Katukobari Village, and Lakorua Village. In order to facilitate the registration process, meter recording, payment bills, service interruption information, and customer complaints, applications that facilitate all service processes. Therefore, the most suitable application is using an Android-based application, the use of an Android-based application is an option because almost all customers have an Android device, so that services can be directly carried out quickly, easily, effectively and efficiently. With this application, it is easier for the customer and the BUMDES Lantongau in services ranging from customer registration, meter recording, billing payments, customer complaints and information on service disruptions, all can be done through the application. This application is designed using android studio with Research and Development (R&D) development method
 
Keywords: Android Application, Customer Service, BUMDES Lantongau

Kasus positif Covid 19 pada perempuan ibu hamil. Melahirkan dan nifas di Indonesia terdapat puluhan sampai ratusan kasus. Meningkatnya kasus covid 19 menjadikan kebutuhan informasi dan pengetahuan yang baik bagi petugas dan keluarganya akan penatalaksanaan kasus maternal dan menapouse dengan covid 19.  Dengan meningkatnya kembali kasus covid dengan klister baru membawa dampak tersendiri bagi masyarakat terutama ibu hamil dan lansia. Terutama rasa cemas menghadapi kondisi tersebut. Rasa cemas yang timbul akan berdampak pada turunnya imun seseorang sehingga akan rentan tertular virus. Salah satu cara untuk meningkatkan imun dan mengurangi kecemasan yaitu dengan penerapan acupressure. Akupresur adalah salah satu terapi komplementar merupakan perpaduan antara self healing dan akupresur, dimana  proses pemijatan mempunyai 2 reaksi, yaitu reaksi menguatkan (yang) dan reaksi menurunkan (yin). Pijatan-pijatan pada titik tertentu dalam terapi akupresur dapat merangsang gelombang syaraf sehingga mampu melancarkan aliran darah, merelaksasikan spasme, dan meningkatkan imun. Tujuan pengabdian masyarakat ini adalah untuk menerapkan hasil penelitian sebelumnya tentang  Akupresur Untuk Meningkatkan Daya Tahan Tubuh  Dan Mengurangi Kecemasan Pada Ibu Hamil Dan Menopouse  Pada Era Adaptasi Covid 19 ”. Metode pengabdian masyarakat ini dengan menyelenggarakan pelatihan cara acupressure mandiri secara langsung maupun media online dan demostrasi. Hasil pengabdian masyarakat ini diharapkan dapat sebagai standar operasional dalam membantu meningkatkan pengetahuan masyarakat tetang cara acupressure untuk meningkatkan daya tahan tubuh dan menurunkan kecemasan di masa pandemic saat ini.