This paper aims to find out the effect of Understanding Tax Administration and Fiscus Services onTaxpayer Compliance through Taxpayer Satisfaction on Form 1721-A2 as an Intervening Variable. The population in this study was Taxpayers on Form 1721-A2 at KPP Pratama Boyolali with a total of 100 taxpayers responding. The sampling technique uses non-probability sampling. This type of research is quantitative research. Data was obtained directly through distributing questionnaires at KPP Pratama Boyolali as well as by distributing via gform. Data analysis uses Path Analysis (multiple regression model and mediation model). The research results show 1) Understanding Tax Administration and Fiscus Services has a positive and significant effect to Satisfaction, 2) Understanding Tax Administration and Fiscus Services has a positive and significant effect to Compliance, 3) Satisfaction cannot mediate between Understanding Tax Administration and Fiscus Services has a positive and significant effect towards Compliance.

<table width="576" border="1" cellspacing="0" cellpadding="0"><tbody><tr><td valign="top" width="402"><p>Pengabdian kepada masyarakat ini dilaksanakan melalui sebuah kegiatan yang berjudul Pelatihan TOEFL: Strategi Menjawab Soal-Soal TOEFL Bagi Peserta Didik SMK Nusaputera 2 Semarang. Kegiatan pengabdian masyarakat ini bertujuan untuk meningkatkan kemampuan para peserta didik untuk mencapai skor minimal TOEFL, yaitu 450. Metode diskusi, tanya jawab, dan praktik digunakan dalam kegiatan pengabdian ini.. Selain itu, kegiatan ini juga untuk memberikan wawasan kepada para peserta didik mengenai cara menjawab soal-soal TOEFL dengan menggunakan strategi atau trik di setiap bagian soal TOEFL, yaitu <em>listening, structure, </em>dan <em>reading</em>. Peserta yang menjadi sasaran pelatihan ini berasal dari peserta didik kelas XI SMK Nusaputera 2 Semarang. Prosedur kegiatan ini meliputi pemberian <em>pre-test </em>bagi peserta, diskusi teori dan praktik, dan pemberian <em>post-test </em>sebagai instrumen yang digunakan untuk mengevaluasi hasil kegiatan pengabdian ini. Hasil pengabdian kepada masyarakat ini memperlihatkan bahwa pelatihan TOEFL bagi para peserta didik SMK Nusaputera 2 sangat bermanfaat dan membantu mereka untuk mengenal dan mengetahui TOEFL lebih baik. Hal ini dikarenakan para peserta didik sebelumnya belum pernah mendapatkan pembekalan atau pelatihan TOEFL. Antusiasme dari para peserta didik sangat tinggi dalam mengikuti simulasi tes TOEFL, juga ketika pembahasan strategi menjawab soal-soal TOEFL dipaparkan oleh tim pengabdi. Pretes dan post-tes menunjukkan peningkatan pemahaman para peserta didik saat mengerjakan soal-soal tes TOEFL. Menurut mereka soal yang dianggap paling sulit adalah soal <em>structure and written expression</em>. Bagian ini dianggap paling susah karena banyak teori yang harus dipahami.</p><p><em> </em></p></td></tr></tbody></table>

This study aims to examine the influence of the implementation of local government financial accounting systems, utilization of technology, and internal control systems on the quality of financial reports with human resource competence as a moderating variable. The data used in this research are primary data collected through a questionnaire distributed directly to respondents. The questionnaire was distributed to 100 employees in the finance and administrative departments of 25 SKPD in the city of Surakarta. The data analysis method used is Moderated Regression Analysis (MRA). The results of this study indicate that the implementation of local government financial accounting systems, utilization of technology, and internal control systems have an impact on the quality of financial reports. Furthermore, this research also proves that human resource competence is able to moderate the influence of local government financial accounting systems on the quality of financial reports. However, in this study, human resource competence was not able to moderate the influence of technology utilization and internal control systems on the quality of financial reports.

Grouper fish (Epinephelus sp.) is one of the popular marine fish species in the market in Indonesia and abroad in Southeast Asia, this fish has high economic value, good taste. Currently, the development of grouper aquaculture has been growing, so the seeds must be available continuously to meet the demand for seeds, therefore the foundation of interspecies crosses between groupers that have a high heterosis effect in growth traits, disease resistance and environmental resistance. This research activity was carried out at the Brackish Water Aquaculture Center located in Situbondo, East Java and was carried out from June 19, 2023 to August 19, 2023. The working method used in the Field Work Practice is descriptive method with data collection including primary and secondary. The technique of grouper hatchery conducted at the Brackish Water Aquaculture Fisheries Center stages include tub preparation, broodstock rearing, hybridization, hatching and egg stocking, larval development, feeding, water quality management, growth sampling and grading, pests and diseases, and harvesting and marketing. The results of the observed parameters are HR 73.25%, SR 15.98%, FR 74.16%. Water quality management carried out in grouper hatcheries is water reduction and water changes according to larval age, siphon once a week and water quality tests.
 
 

This study aims to exmine the influence of abnormal accrual, internal control system, and audit findings on the quality of financial reports of district/city goverments in Indonesia. The sampel that used in this study was local goverments in Indonesia at the district/city level in 2020-2022, with the sampel amounted to 1,518 sampels.  The sampel selection is using purposive sampling technique and proceed using multinomial logistic regression analysis. The result of this study indicate that abnormal accrual do not affect the quality of local government financial reports. Then internal control system has a positive effect on the quality of local government financial reports. And audit finding has a negative effect on the quality of local government financial reports.

Parents are the first and main education in the family. The role of parents that can be carried out is by educating, nurturing and raising them until they become adults. In this case, parents have a very important role and parents are the first and main teachers for education and shaping children's character. As a single parent, you have to play multiple roles to ensure the continuity of your family's life. Single parents must be able to combine work and taking care of children well. This research method uses qualitative methods. The subjects in this research were parents with dual roles and children studying at Sanggar Bhineka, Sukoharjo Regency. The results of this research are that the dual role parental strategy in shaping children's character occurs well where children's manners and manners are formed very well.

Potensi pengembangan wisata terpadu di desa Petungsewu masih sangat tinggi, namun fasilitas umum yang menarik bagi para wisatawan belum tersedia. Dengan memanfaatkan kondisi topograsi di lokasi perlindungan udara yang berkontur, pemanfaatan area disekitar tempat perlindungan udara sebagai sentra kolam renang terpadu yang terdiri dari kolam renang anak, kolam ikan, pedagang buah dan restoran merupakan salah satu solusi yang tepat guna untuk rest area. Daerah Petungsewu memiliki tanah desa yang belum dilakukan pemberdayaan terhadap aset yang dimiliki. Luas tanah yang belum digarap sekitar 3500 m2. Hal ini perlu perencanaan lokasi perencanaan terutama daerah rest area agar dapat merencanakan pembangunannya secara bertahap. Penduduk Desa Petungsewu ingin memberdayakan tanah untuk menarik wisatawan berkunjung dengan merencanakan kolam renang kolam ikan, tempat mengingat merupakan daerah yang sejuk dan dilalui oleh wisatawan dari Kota Batu.

This study evaluates the effectiveness of natural materials as antimicrobial agents in the treatment of freshwater fish diseases, with the aim of offering a safer and more sustainable alternative to synthetic chemicals and antibiotics. Using the literature review method, this study analyzed relevant current scientific articles. Results showed that extracts of betel leaf, neem leaf, cinnamon essential oil, basil essential oil, aloe vera, and propolis had significant antimicrobial activity against freshwater fish pathogens such as Flavobacterium columnare and Aeromonas hydrophila. Betel leaf extract and cinnamon essential oil showed inhibition rates of up to 85% and 82%, respectively. The advantages of using natural ingredients include environmental safety, reduced risk of antimicrobial resistance, and immunostimulating effects in fish. However, challenges such as ingredient availability, cost, and standardization still need to be addressed. This study suggests the development of natural ingredient-based products, standardization and quality testing, further research, and training for fish farmers. Collaboration between stakeholders is also important to reduce dependence on antibiotics. In conclusion, natural ingredients have great potential as effective and environmentally friendly antimicrobial agents in freshwater fish health management.
 
 

The research was conducted to determine the influence of Debt to Equity Ratio, Earning Per Share, Ratio on Asset, Ratio on Equity, Net Profit Margin, on the share prices of Food and Beverage Subsector Manufacturing Companies listed on the Indonesia Stock Exchange in 2019-2023.The population in this study are all financial reports of manufacturing companies in the food and beverage sub-sector for 2019-2023 which were published on the website www idx.co.id. The research sample was taken based on a purposive sampling technique. In this study, the research samples were 35 financial reports. Data analysis uses multiple linear regression analysis.The research results show that partially the DER variable has a significant effect on stock prices with a significance value of 0.05 < 0.020. The EPS variable has no significant effect on share prices with a significance value of 0.05 > 0.973. The ROA variable has no significant effect on share prices with a significance value of 0.05 > 0.904. The ROE variable has a significant effect on share prices with a significance value of 0.05 < 0.000. Simultaneously the variables DER, EPS, ROA, ROE, and NPM have a significant effect on share prices, this can be seen from the probability value of 0.000 or the probability value <0.05. With a simultaneous coefficient of determination of 57.1%.