The learning process of science in grade V of Marsudirini Perawang Elementary School showed unsatisfactory learning results, which was not reaching the minimum completeness criteria, so that class action research was carried out by applying Student Team Achievement Division (STAD) to improve student learning outcomes. The research was held in October 2021 in two cycles. Each cycle consisted of two meetings. The research procedure consists of planning, implementation, observation, and reflection. The research subjects were 32 students in grade V. The data collection instruments used were observation sheets. The assessment instruments used were formative test 1 and formative test 2, which were carried out at the end of each cycle. The pre-cycle score was 63.4, the average score of the first formative was 83.37, and the average score of second formative test was 86.78. The increase in student activity from the first cycle to the second cycle was 15%, and the increase in teacher’s activity was 5%. From these data, it is concluded that STAD model could improve the learning outcomes of Science at Marsudirini Perawang Elementary School grade V in the academic year 2021-2022.

Pada setiap wajib pajak, kewajiban pajak yang harus dilakukan meliputi perhitungan pajak, permbayaran pajak, dan pelaporan pajak. Tidak hanya Lembaga profit saja, namun juga termasuk di dalamnya Lembaga non-profit. Setelah mempunyai NPWP sebagai salah satu syarat mendirikan lembaga ini dan juga sebagai salah satu syarat menerima donasi dari para donator, wajib pajak sering kali lupa akan kewajiban pajaknya. Seperti halnya pada Yayasan Brayat Pinuji sebagai mitra dalam pengabdian masyarakat ini. Pelaporan pajak tidak pernah dilakukan oleh mitra. Selain itu, tidak terdapat pengarsipan yang baik untuk dokumen pajak. Oleh karena itu, kegiatan pengabdian masyarakat berupa sosialisasi dan pendampingan pajak beserta pembuatan pengarsipan elektronik. Hal ini bertujuan agar mitra dapat melaksanakan kewajiban pajaknya secara lengkap. Selain itu, pemanfaatan SIASIKK sebagai sistem pengarsipan elektronik dapat dimanfaatkan mitra sebagai penyimpanan dokumen pajak. Pengabdian masyarakat yang dilakukan ini memberikan manfaat yang besar bagi mitra terkhusus untuk pemenuhan kewajiban pajak dan penyimpanan elektronik dokumen pajak.

Almost all students who have difficulty in understanding accounting material. Only a few students can understand thoroughly. Most of the students are oriented only to the result of the exercise from the questions, not the understanding of the process, especially for trading company accounting cycle topic. This material requires more understanding in every process of preparation until the preparation of financial statements. The focus on calculating inventory and cost of goods sold makes students often reluctant to do and understand it. This condition also felt by Sedes Sapientiae High School Semarang students. The more complicated cycle requires more attention, sometimes make the students less patient in understanding the cycle. Based on this condition, a tool is needed to solve the problem, which is the Accounting Trade Game. The aim of this game is to attract more attention to students in the learning process on accounting economics subject especially for trading company accounting cycle. In order to solve this problem, development research was carried out using the Borg and Gall model. This model consists of a preliminary study stage, preparation of a product draft, also development and evaluation of the product. As the result, a tool called Accounting Trade Game is a good tool which means that it can help students in the learning the material.