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.

<p>Permasalahan yang dihadapi oleh pelaku UMKM di Wilayah Kelurahan Sumurboto Kecamatan Banyumanik Kota Semarang, masih lemah dan sempitnya pelaku UMKM dalam mengelola keuangan dagangan. Masih banyak para pelaku UMKM tidak memahami keuangan secara luas.</p><p>Tujuan kegiatan pengabdian masyarakat ini yaitu untuk membantu memberikan literasi keuangan bagi UMKM di Kelurahan Sumurboto yang terdampak pandemi COVID 19. Dengan adanya kondisi pandemi ini maka UMKM di tuntut untuk bertahan agar terhindar dari kebangkrutan.</p><p>Metode yang digunakan dalam kegiatan pengabdian kepada masyarakat ini yaitu dengan memberikan pelatihan secara langsung dengan tutorial dilapangan dengan mengajarkan cara menerapkan pembuatan laporan keuangan atau literasi keuangan. Hasil yang diharapkan yaitu pemahaman keuangan UMKM di Kelurahan Sumurboto mendapatkan cara enerapan laporan keuangan yang baik dan tentunya umkm mampu memprediksi harga jual dan laba atau keuntungan produk yang umkm pasarkan.</p>

This study investigates how the Pancasila philosophy is applied in the lives of students in the Industrial Engineering Study Program at PGRI Adi Buana University, Surabaya. Data was collected through interviews with Industrial Engineering Study Program students to gain a complete understanding. This research was conducted using a qualitative descriptive approach and phenomenological methodology. This research found that the application of Pancasila values in students' lives had a positive impact on the development of their character, ethics and national spirit. In addition, this research found that collective efforts from various parties can strengthen the internalization of these values, even though there are obstacles in implementing these values. Recommendations include increasing Pancasila-based character education programs and collaboration between universities and related institutions to increase the implementation of Pancasila values.

Stock prices serve as a benchmark for investors to assess a company's success. A positive stock return is an indicator of business success for a company. This study has three main objectives: to examine the influence of Earnings Per Share (EPS) on stock returns, to investigate the relationship between Return On Assets (ROA) and stock returns, and to determine the extent to which the Debt to Equity Ratio (DER) affects stock returns. The population of this study consists of 11 pharmaceutical companies listed on the Indonesia Stock Exchange during the period of 2018-2023. Simple random sampling was used to randomly select samples from the population, resulting in 264 quarterly financial data samples. The type of data used in this study is quantitative data obtained from semi-annual reports downloaded from www.idx.co.id and from the respective pharmaceutical companies' websites. Data analysis was conducted using Eviews version 10. The study found that only one variable, Earnings Per Share (EPS), significantly influences stock returns. The other two variables, Return On Assets (ROA) and Debt to Equity Ratio (DER), do not have a significant effect on stock returns.
 

The aim of this research is to determine the application of Pancasila democracy in the process of selecting administrators for the 2023 UNIPA Surabaya Pharmacy Student Association. This research uses a qualitative method with a descriptive approach and is supported by primary data. This qualitative research was located at the Faculty of Science and Health using interview techniques to obtain data. The research results show high student participation, reflecting a strong democratic spirit. However, there are challenges related to the dominance of the candidate’s popularity and the lack of deep understanding of the values of Pancasila. The role of the election committee has proven important in maintaining the integrity and transparency of the democratic process. The findings highlight the importance of political education and election outreach to increase students’ understanding of Pancasila values and responsibilities as voters. The election process is also a vehicle for character learning for students, honing leadership skills, negotiation and practicing Pancasila values in student organizations. Recommendations include stricter regulations, integration of Pancasila values in the curriculum, as well as increasing student outreach and participation as steps to strengthen democracy and Pancasila values in the campus environment. This research provides in-depth insight into how Pancasila values are applied in the democratic life of students and provides a basis for increasing awareness and respect for these values in the future.

Most students in junior high school, especially seventh grade, had difficulty learning vocabulary. Even though vocabulary was very important for language learning. Duolingo could help with this problem because Duolingo could make students more interested and less bored when studying. The purpose of this research was to find out whether there was an effect of the Duolingo Application in increasing the vocabulary mastery of 7th grade students at SMPN 32 Bandar Lampung in the 2023/2024 academic year. This research methodology used in this research was quasi-experimental design. The population of this research was all 7th grade students of SMP Negeri 32 Bandar Lampung for the 2023/2024 academic year with a total of 180 students. This research sample consisted of two classes, namely class 7B with a total of 34 students as the experimental class, and class 7C with a total of 33 students as the control class. This meant that the total number of samples for this research was 67. The experimental class used Duolingo Application, while the control class used the “When English Rings a Bell” textbook and dictionaries. The sample for this research was determined using a cluster random sampling technique. The treatment was carried out in first meeting. In collecting data, this research used a test instrument in the form of 40 multiple choice questions. Before giving treatment, a pretest was carried out. Then, after the treatment has been carried out, a post test was given. The results showed that there is a significant difference in student scores before and after treatment. This research used hypothesis testing, especially the T-test, to find out whether the Duolingo Application had a significant effect on students' vocabulary scores. And the results show that Sig. (?value) = 0.000 < ? = 0.05. So Ha is accepted and Ho is rejected. It can be concluded that there is a significant effect of using the Duolingo Application on increasing the vocabulary mastery of 7th grade students at SMP Negeri 32 Bandar Lampung in the 2023/2024 academic year.

Purpose: Investment is the allocation of funds with the aim of obtaining profits in the future. An example of the investment instruments with high returns and high risks are stocks. The risks associated with the investment can be reduced by forming a portfolio of quality stocks optimized through mean-variance (MV). This is necessary because successful selection of high-quality stocks depends on the future performance which can be determined through accurate price prediction.
Methods: Stock price can be predicted through the adoption of different forms of deep learning methods. Therefore, BiLSTM and LSTM models were applied in this research using the stocks listed on the LQ45 index as case study.
Result: The utilization of LSTM and BiLSTM models for stock price prediction produced favorable outcomes. It was observed that BiLSTM outperformed LSTM by achieving an average MAPE value of 2.1765, MAE of 104.05, and RMSE of 139.04. The model was subsequently applied to predict a set of stocks with the most promising returns which were later incorporated into the portfolio and further optimized using the Mean-Variance (MV). The results from the optimization and evaluation of the portfolio showed that the BiLSTM+MV strategy proposed had the highest Sharpe Ratio value at k=4 compared to the other models. The stocks found in the optimal portfolio were BRPT with a weight of 19.7%, ACES had 16.9%, MAPI 11.8%, and BMRI at 51.6%.
Novelty: This research conducted a novel comparison of LSTM and BiLSTM models for the prediction of stock prices of companies listed in the LQ45 index which were further used to construct a portfolio. Past research showed that the development of portfolios based on predictions was not popular.

<p><em>This activity was conducted to increase public awareness and knowledge in managing household organic waste into eco-enzymes. Eco-enzyme is a natural liquid from the fermentation process of organic kitchen waste such as fruit and vegetable peels, granulated sugar (white sugar, brown sugar, or cane sugar), and water. The training activity was held at the home of the head of Gentan Hamlet, Doplang Village, Bawen Subdistrict, Semarang Regency on Wednesday, October 25, 2023, with the training participants being women members of Dasawisma (Dawis). The activity was carried out using socialization and demonstration methods to facilitate participants' understanding of the material and the process of making eco-enzymes. Based on the evaluation results, the participants were very enthusiastic about learning new knowledge they did not know before. Participants learned about the technology of making eco-enzymes from household waste. In addition to creating a clean environment, the resulting eco-enzyme also provides various benefits for life.</em></p>

<p><em>Stunting is malnutrition that occurs gradually and is prolonged. In general, according to Riskesdas (2018), the prevalence of stunting in Indonesia is 30.8%, and in Demak 26.1%. Meanwhile in Rejosari Village. Based on data from local midwives, there are 15 stunted children in Karangawen, Demak. The purpose of dedication is as a preventive measure so that the incidence of stunting under five in Rejosari Village, Demak Regency does not increase. The implementation began with a health stand, and interactive discussions, and ended with a cooking demonstration for pregnant women. The activity began with an anthropometry stand, continued with education on the importance of the role of 1000 HPK, questions, and answers, and ended with a demonstration on making Moringa Chicken Tofu Balls. The results of the "Si Penting" program show that there are still pregnant women who have the potential to give birth to LBW children, as evidenced by a BMI before pregnancy of less than 18 kg/m2 and a LILA of less than 23.5 cm. Apart from that, food education and innovation activities ran smoothly, participants asked many questions and had lively discussions.</em></p>

<p><em>After graduating, many vocational school students take part directly in the work. One of them is vocational school students majoring in construction who can immediately work in the world of construction or projects. In the implementation of construction, many work accidents occur which are caused by human factors, because of understanding of the dangers in construction projects. It was recorded by the Social Security Administering Agency (BPJS) for Employment that from January to November 2022 there have been 265,334 work accidents in Indonesia. Therefore, students need to be given education about Occupational Health and Safety (K3). The aim is for the graduate to always apply K3 during construction so that graduates do not experience work accidents. Education was carried out through the presentation of material about K3 by the USM PKM team and continued with a question and answer session. Participants were very enthusiastic about participating in educational activities. It was shown from a lack of participants who asked questions to the PKM team. Apart from that, the results showed that 81% of the students thought that the PKM material was in line with community needs and that the overall PKM activities provided benefits.</em></p>