This Community Service Activity (PkM) aims to improve the management system of the Binangun Pagerharjo Village-Owned Enterprise (BUMDes) in Pagerharjo Village, Samigaluh, Kulon Progo as well as an effort to increase Village Original Income (PADes). This activity includes training and mentoring that emphasizes the importance of understanding the needs and challenges faced by BUMDes and the surrounding community, The results of the PkM carried out show that the management of BUMDes Binangun Pagerharjo is still simple but has plans for future improvements. BUMDes can be an example for other BUMdes. In terms of innovation and development, BUMDes can be a source of village income.  The management and strategies offered as a result of PkM are more about BUMDes management, namely operational systems and marketing digitalization, to strengthen the management system for BUMDes Binangun Pagerharjo.

Human motor skills will decrease with age. It is very necessary to provide some exercises to maintain motor skills. Creative Craft is one of the activities that can be done to train motor skills. In this community service activity, we partnered with the Salimah Brotherhood. Salimah has an elderly school with several programs in it, one of which is motor training. The problem in motor training here is the lack of media and facilitators, therefore we offer to provide training in making lavender flower handicrafts made from plastic straws. The results of the training are lavender flower crafts which will later be exhibited at the Salimah bazaar. The activity was carried out using a demonstration and mentoring model, considering that the participants were elderly. This activity has a positive impact, where the elderly will have better trained motor skills, be more independent, more confident because they are old but can still be creative. Another positive impact is that the elderly are more motivated in living their lives because in the future they can create more works. In conclusion, this activity is very positive and can be used as a routine activity in seniors' schools. Because there are quite a lot of benefits in supporting the quality of life of the elderly.ABSTRAKKemampuan motorik manusia akan menurun seiring bertambahnya usia. Perlu sekali memberikan beberapa latihan untuk menjaga kemampuan motorik. Creatif Craft adalah salah satu kegiatan yang dapat dilakukan untuk melatih kemampuan motorik. Pada kegiatan abdimas ini, kami bermitra dengan Persaudaraan Salimah. Salimah memiliki sekolah lansia dengan beberapa program di dalamnya, salah satunya adalah pelatihan motoric. Permasalahan dalam pelatihan motorik disini adalah kurangnya media dan fasilitator, oleh karena itu kami menawarkan diri untuk memberikan pelatihan pembuatan kerajinan tangan bunga lavender berbahan sedotan plastik. Hasil pelatihan adalah kerajinan bunga lavender yang nantinya dipamerkan dalam bazar Salimah. Kegiatan dilaksanakan dengan model demonstrasi dan pendampingan, mengingat pesertanya adalah lansia. Kegiatan ini berdampak positif, dimana lansia akan lebih terlatih kemampuan motoriknya, lebih mandiri, lebih percaya diri karena dengan usia yang sudah senja namun masih dapat berkreasi. Dampak positif lainnya adalah para lansia lebih termotivasi dalam menjalani hidup karena kedepannya mereka dapat membuat karya-karya lain yang lebih banyak. Kesimpulannya, kegiatan ini sangat positif dan dapat digunakan sebagai kegiatan rutin di sekolah lansia. Karena kebermanfaatan yang cukup banyak untuk menunjang kualitas hidup para lansia.

<p>Dewasa ini perkembangan internet semakin pesat dan merambah ke beberapa bidang, tidak terkecuali bidang pendidikan. Media pembelajaran juga ikut berkembang dan memunculkan berbagai media pembealajaran yang interaktif. Aplikasi Classpoint adalah sebuah perangkat lunak yang bisa terintegrasi dengan Microsoft Powerpoint sehingga dapat menciptakan media pembelajaran yang lebih interaktif dan inovatif. Terdapat banyak fitur yang dapat dipergunakan oleh para guru untuk membuat media pengajaran melalui aplikasi ini. Saat ini, guru-guru  di SMK Muhammaadiyah Satu Semarang belum  mahir  menggunakan aplikasi Classpoint,  padahal  aplikasi ini merupakan salah satu media berbasis teknologi yang memiliki keunggulan dalam meningkatkan kemampuan literasi dan numerasi siswa di sekolah. Untuk itu Tim Pengabdian Kepada Masyarakat Universitas IVET berinisiatif memberikan pelatihan Penggunaan aplikasi Classpoint bagi Guru-Guru dan siswa. Peserta pelatihan ini ada terdiri dari 20 peserta yang merupakan guru dan perwakilan murid dari SMK Muhammadiyah Satu Semarang.  Evaluasi dari pelatihan  ini  berdasarkan  atas  pemahaman  peserta  pelatihan  pada  setiap  sesi. Berdasarkan hasil evaluasi, Classpoint  ini sangat bermanfaat bagi para guru dalam mengembangkan media pembelajaran interaktif. Semua indikator dari respon peserta didik terhadap penggunaan aplikasi serta reratanya berkategori baik sekali.</p>

This research is to assess how corporate governance, ownership structure, company attributes, leverage, and accounting conservatism together influence tax avoidance in manufacturing companies listed on the IDX from 2019 to 2021. This research uses quantitative techniques by analyzing financial reports.

As time goes by, humans continue to adapt to the environment of their era, developing innovations to make their lives more efficient and practical. In this effort to adapt and change, technology has become a tool that is greatly utilized by humans. In the current era of even development of information technology, education has a very important role because it is needed to provide meaning to every subject matter, which will help Indonesia move towards a more advanced civilization. For this reason, this article aims to examine two different sides to the digitalization of school education in facing the era of revolution 4.0 towards 5.0 in Indonesia today. This research uses descriptive qualitative research with a literature review method. The research results show that there are various applications of digitalization/technology in education that have both good and bad impacts. This impact occurs in aspects of learning and administrative services which will of course influence the development of education, therefore it is necessary to design appropriate strategies as preventive and overcoming measures, especially these negative impacts. So that education in Indonesia is expected to be able to rise amidst world civilization and demonstrate its existence by presenting creative solutions to various global challenges that arise in the current and future eras.

This article describes the development of Dick & Carey's learning design model on the Carey on the material of Linear Equation System Two Variables (SPLDV) Class X Senior High School.The purpose of this research is to explain the stages of the development of the Dick & Carey development stages of Dick & Carey learning design in designing effective and structured learning in the context of mathematics learning on and structured in the context of mathematics learning on the material of the System of Linear Equations Two Variables (SPLDV) Class X SMA. Two Variable Linear Equation (SPLDV) material. As for the results of the development of learning design Dick & Carey's learning design development results provide a success in learning objectives. This learning model provides a systematic and structured stage process for teachers in making plans for structured for teachers in making plans or designs in the implementation of learning. implementation of learning. This learning model also emphasizes on achievement of specific learning objectives and evaluation of learning outcomes. learning outcomes. This article provides an overview of the importance of developing learning design model to achieve success in student learning process.

Abstract. Implementation of the Merdeka Curriculum with a focus on the Project for Strengthening the Pancasila Student Profile (P5) has become a major concern in the world of education since 2022. This research aims to understand the implementation of P5 in the UNP Laboratory Development Kindergarten, focusing on the topics of implementation, objectives, benefits, advantages, and evaluation. The research method involves collecting data through observation, interviews, and documentation studies. The research results show that the implementation of P5 in the UNP Laboratory Development Kindergarten has had a positive impact in increasing understanding of the values ??of Pancasila, introducing local culture, and forming character and environmental awareness in kindergarten children. Evaluation of P5 activities is carried out through learning management and involving active participation from the surrounding community. In conclusion, the implementation of P5 in the UNP Laboratory Development Kindergarten makes a positive contribution to improving the quality of learning, building student character, and community participation and empowerment. The suggestion proposed is the need for cooperation between teachers, P5 coordinators, and parents of students to better adapt the P5 program.

Coronavirus Disease 2019 (COVID-19) is an infectious disease caused by Severe Acute Respiratory Syndrome Coronavirus 2 (SARS-CoV-2). SARS-CoV-2 is a new type of coronavirus that has never been previously identified in humans. Corona virus or what is known as Covid-19 is a new case of pneumonia that was first reported in Wuhan, Hubei Province. Within a month, this disease had spread to various other provinces in China, Thailand, Japan and South Korea. Implementing clean and healthy living behavior (PHBS) during the Covid19 pandemic can break the chain of virus spread. The aim of this literature review is to see how the Indonesian people implemented clean and healthy living behavior programs during the Covid-19 pandemic. The methodology used to write this article is based on a literature review approach. The journal collection process is based on criteria determined in literature research. Participation criteria are journals published in the last 5 years and indexed in Google Scholar. The results of this article explain the clean and healthy living behavior of the community during the Covid-19 period. Based on the results of this research, it can be concluded that there has been a change in clean and healthy living behavior in Indonesian society during the Covid- 19 period.

The country of Indonesia consists of various islands so it has many kinds of tribes and customs within it. Customary law in Indonesia was born from customary needs that arise from within society. Without realizing it, customary law is able to provide answers to all the problems that exist in everyday life. The implementation of existing laws in Indonesia has never been separated from the current existence of customary law. One of the traditional tribes that applies customary law habits is the Batak tribe, especially in terms of the traditional inheritance distribution system. The traditional inheritance system in the Batak region is patrilineal inheritance where children will inherit from their father provided that the son will receive the inheritance, so that daughters are considered to have no rights to inheritance. The inequality felt by girls creates conflict in the surrounding community so that customary law is considered not fully applicable.

The purpose of this study is to determine the effect of tax avoidance on firm value with institutional ownership as a moderating variable in Conventional Banking for 2021-2022. This type of research uses quantitative research because it leads to measurement methods and samples to test variables and hypotheses. Source of data in this study using secondary data. The sample in this research is 38 Conventional Banking observations in the 2021-2022 period using a purposive sampling technique. The analysis technique used is the normality test, heteroscedasticity test, autocorrelation test, t test, simple and multiple linear regression analysis, and test the coefficient of determination (R2) using the SPSS version 25 program. The results of this study state that the tax avoidance variable has a positive and significant effect on company value in the banking sector for the 2021-2022 period and company value can be explained by the Tax Avoidance variable through a regression model of 44.2%. The institutional ownership variable is able to moderate and strengthen the relationship between tax avoidance on firm value in the banking sector for the 2021-2022 period and corporate value can be explained by the Tax Avoidance variable which is moderated by the Institutional Ownership variable, namely 76.4%.