Kondisi pandemi COVID-19 tahun selama kurang lebih 2 tahun menjadi pembelajaran bagi Indonesia khususnya di bidang kesehatan. Problematika di bidang kesehatan semakin terlihat jelas di era pandemi COVID-19 ini. Suhu tubuh normal berkisar antar 36,5?C - 37,5?C dan bila melebihi 38,5?C maka ada indikasi terinfeksi covid-19 yang kemudian akan diarahkan untuk isolasi baik mandiri atau di tempat yang telah disediakan. Tujuan adanya ruang isolasi adalah untuk mengendalikan penyebaran penyakit menular yang bisa mewabah. Ruang isolasi adalah ruangan khusus, orang-orang yang bisa masuk ke ruangan ini juga sangat terbatas. Mengingat di ruang isolasi tidak bisa sembarangan keluar masuk, untuk itu dikembangkanlah sistem monitoring yang mampu memantau beberapa parameter yang dibutuhkan agar ruangan tersebut memenuhi standar operasional prosedur. Salah satunya adalah pengelolaan tata udara yang harus dijaga yaitu suhu ruangan dan kelembapan ruangan. Udara dalam ruangan dan kontaminan dalam ruangan minimal 6x pertukaran udara perjam dengan suhu ruangan 24 - 26 C dan kelembaban relatif 40 - 60%. Berdasarkan permasalahan diatas penulis ingin menerapkan Fuzzy logic metode Mamdani pada sistem monitoring suhu dan kelembapan ruangan pasien isolasi Covid-19 berabsis IOT ( Internet of Things ). Hal ini tentunya sangat membantu berbagai pihak mulai perorangan, hingga lembaga kesehatan utamanya rumah sakit umum. Dari pengujian metode Fuzzy Logic tersebut diambil 10 data yang dibandingkan nilainya dengan Matlab, dapat dihasilkan rata-rata error output PWM sebesar 0.1%. Bedasarkan pengujian metode black box yang dilakukan dapat diketahui tampilan sistem sesuai dengan tampilan yang diharapkan, dengan persentase kesesuaian 100%. Untuk pengujian fungsional dapat diketahui tampilan website dapat berfungsi dengan baik pada browser Opera, Chrome, dan juga Microsoft Edge.

Ukuran keberhasilan suatu perusahaan adalah nilai perusahaan yang diwakili oleh harga saham. Tujuan dari penelitian ini adalah untuk menguji bagaimana perencanaan pajak, profitabilitas, dan leverage mempengaruhi nilai perusahaan. Dalam penelitian ini, logaritma total aset digunakan untuk menilai ukuran perusahaan, sedangkan ETR, ROE, dan PBV digunakan untuk mengukur profitabilitas dan nilai perusahaan. Penelitian semacam ini bersifat kuantitatif. Purposive sampling digunakan selama proses pengambilan sampel. Sampel dari 20 bisnis barang konsumsi yang terdaftar di Bursa Efek Indonesia untuk tahun 2017 hingga 2021 membentuk populasi penelitian sebanyak 75 perusahaan. Analisis regresi data panel dengan menggunakan program eviews 9 adalah teknik analisis yang digunakan. Berdasarkan hasil penelitian, Perencanaan Pajak berdampak negatif minimal dan tidak signifikan terhadap Nilai Perusahaan. Nilai Perusahaan dipengaruhi secara positif dan signifikan oleh profitabilitas. Leverage memiliki dampak yang merugikan tetapi kecil terhadap nilai perusahaan.

The research objective is to describe the concept and practice of Islamic philanthropy in Indonesia. Qualitative research methods with a library study approach. Data collection techniques with documentation studies sourced from scientific articles and books. The results of the Pustaka study show: among Indonesian Muslims, philanthropic activities have increased in various sectors, both in the political bureaucracy, law, and social and cultural institutions of society. This can be observed from the increasing efforts to raise public funds originating from zakat and alms. The concept and practice of Islamic philanthropy in the contribution of philanthropic activities to improve the economy and the welfare of society reveal that philanthropic activities in Indonesia have been implemented in various forms such as zakat, infaq, and alms and its practice in the Baitul Mal wat Tamwil company and the National Amil Zakat Agency.

This study aims to determine the role of work environment, motivation, job satisfaction, and organizational commitment in improving the Organizational Citizenship Behavior (OCB) for the employee at the PT Garudafood Putra Putri Jaya Tbk of Gresik area. The research method applied is quantitative, using path analysis and the Sobel test to examine the relationship and the magnitude of the contribution of influence between each variable. The number of respondents in this study was 200 employees.The results showed that the work environment and motivation significantly positively affected job satisfaction. Meanwhile, work environment, motivation, and job satisfaction positively and significantly affect organizational commitment. It was found that communication between superiors and subordinates is an essential factor for improving OCB, so further research is needed on the effect of leadership style on OCB

Business management is the science and practice that encompasses planning, organizing, directing, and controlling organizational resources to achieve established goals. It involves coordinating various aspects of business activities to ensure the sustainability, growth, and success of the organization. In the novel titled "Lupus N’Work" by Hilman, Lupus and his friends intend to establish a business that arises from their desire not to depend on others and to increase their allowances. However, as their business progresses, a new and more formidable business competitor emerges due to their seriousness. The aim of this research is to determine the implementation of business management by Lupus in Lupus N’Work and to examine whether it aligns with the Business Management Process according to Sarinah. The research method used is the Qualitative Research method, involving a series of steps, including in-depth data collection, analysis, and interpretation. The results obtained using qualitative research methods indicate that the Management Process is in line with the business management process outlined in the book "Introduction to Management" by Sarinah.

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.

As a developing country, Indonesia has an economic structure dominated by the agricultural sector, making it vulnerable to disruptions to economic stability. Economic growth is an indicator showing that the economic level of society in general has increased in terms of consumption habits and people's purchasing power for goods and services. However, excessive consumption leads to a consumer society and inflation. This study aims to look at the causality between inflation, consumer price index, interest rates, gross domestic product, and exchange rates using the time series approach in the form of the quarterly period 2014Q1 to 2022Q2 in Indonesia using the VAR (Vector Autoregression) method. The research results show that inflation is related to or influenced by the consumer price index and savings. As for the Exchange Rate, Gross Domestic Product and Interest Rates have no effect on inflation.

The purpose of this study was to notice and analyze the increase of employee productivity by the approach occupational health and working environment safety in supporting Business Sustainability PT. Morich Indo Fashion. The research method used was quantitative. The population in this study were all employees of PT. Morich Indo Fashion Karangjati Semarang Regency Quality Control section. The sample used was 72 using the proportional random sampling which was carried out randomly without regard to the existing strata in the population. The analysis used in this study was multiple linear regression analysis. The findings of this study as follows the influence of the role of occupational health and safety and work environment significantly on work productivity. This meant that the role of occupational health and safety and the work environment was positive and significant to the work productivity of PT. Morich Indo Fashion. In sum, the sustainability of the company’s business became more guaranteed.

Keberadaan taman dan fasilitas sekolah seperti taman bermain, perpustakaan, dan ruang serupa sangat dibutuhkan karena dapat dimanfaatkan sebagai ajang bermain dan belajar, oleh karena itu perlu penataan yang dapat berfungsi sebagai eco-edukasi untuk meningkatkan minat bermain dan belajar siswa. Program penataan taman dan fasilitas sekolah Taman Kanak-kanan (TK) sebagai sarana proses pengenalan dan belajar siswa mengenai lingkungan juga belum menjadi perhatian untuk ditangani dengan baik. Salah satu TK yang memiliki permasalah penataan taman dan fasilitas sekolah yaitu TK Islam Al-Ma’un. Permasalahan utama pihak mitra yaitu tidak memiliki sumberdaya manusia yang kompeten dibidang penataan taman dan fasilitas sekolah yang fungsional dan estetika. Tujuan kegiatan pengabdian masyarakat di Sekolah Tk Islam Al-Ma’Un sebagai upaya meningkatkan minat bermain dan belajar anak, di Kecamatan Dau, Kabupaten Malang. Metode pendekatan yaitu participation learning action (PLA) dan Focussed Group Discussion (FGD) yang digunakan dalam pelatihan dan pendampingan meningkatkan kapasitas mitra dalam pengelolaan taman dan fasilitas sekolah TK Islam Al-Ma’Un. Berdasarkan hasil pengabdian yang dilakukan menghasilkan karya taman dan fasilitas sekolah yang memadai dan estetika serta minat belajar dan bermain anak-anak sekolah Tk Islam Al-Ma’Un mengalami peningkatan.

: Evaluasi dalam pendidikan Islam, secara umum sangat berguna bagi pendidik, peserta didik, ahli fikir pendidikan Islam, politik pengambil kebijakan pendidikan Islam, untuk membantu mereka dalam membenahi sistem pengawasan dan mempertimbangkan kebijakan yang akan diterapkan dalam sistem pendidikan nasional (Islam). Penelitian Kepustakaan atau Library research adalah telaah kepada beberapa referensi yang berhubungan dengan penelitian yang dilakukan baik telaah pemikiran tokoh dan yang lainnya. Evaluasi yang merupakan suatu proses dan tindakan yang terencana untuk mengumpulkan informasi tentang kemajuan, pertumbuhan dan perkembangan (peserta didik) terhadap tujuan (pendidikan), sehingga dapat disusun penilaiannya yang dapatdijadikan dasar untuk membuat keputusan. Evaluasi dilakukan untuk mengevaluasi peserta didik, pendidik, materi pendidikan, proses penyampaian materi pelajaran, dan berbagai aspek lainnya yang berkaitan dengan materi pendidikan.