World Health Organization (WHO) telah mengumumkan virus corona atau covid-19 sebagai pandemi, yaitu keadaan dimana populasi di seluruh dunia memiliki peluang dapat terjangkit atau terkena infeksi. Keadaan ini tentunya juga berdampak pada perekonomian Indonesia yang secara langsung juga berdampak pada dunia pendidikan di Indonesia. Mengingat pandemi ini adalah suatu musibah yang mendadak sehingga mengakibatkan kebijakan atau keputusan yang diambil secara cepat tanpa adanya persiapan yang matang membuat guru, siswa, dan orang tua merasa kebijakan tersebut kurang efektif terutama bagi sebagian siswa yang teknik pembelajarannya tidak terbiasa dengan daring. Untuk itu kegiatan pengabdian masyarakat ini sebagai sarana penyampaian kebermanfaatan ilmu dan rasa kepedulian terhadap masyarakat dibidang pendidikan dalam bentuk pendampingan belajar melalui kegiatan bimbingan belajar di rumah. Tujuan dari kegiatan ini untuk tetap mengefektifkan dan memaksimalkan dari tujuan pembelajaran di sekolah. Program ini dilaksanakan pada daerah yang telah terkonfirmasi zona hijau oleh pemerintah setempat. Kegiatan ini melibatkan siswa Sekolah Dasar di Dusun Wali, Yeh Embang, Kec. Mendoyo, Kab. Jembrana Prov. Bali.  Metode pelaksanaan kegiatan secara deskriptif kualitatif. Hasil kegiatan menunjukkan minat dan motivasi belajar siswa mengalami perkembangan yang baik. Perlunya perbaikan fasilitas dalam keberlanjutan pelaksanaan program kegiatan bimbingan belajar            sehingga siswa lebih nyaman dalam belajar.

Judul Penelitan ini adalah Pengaruh Penagihan Pajak Melalui Surat Terhadap Pencairan Tunggakan Pajak Pada KPP Pratama Padang Satu Jurusan Akuntansi AKBP STIE KBP Padang. Tujuan penelitian ini adalah untuk memberikan bukti empiris tentang pengaruh pemungutan pajak dengan surat paksa terhadap pencairan tunggakan pajak di KPP Pratama Padang. Penelitian ini menggunakan metode penelitian kuantitatif. seluruh pegawai KPP Pratama Padang Satu tahun 2020 menggunakan 93 sampel dalam penelitian ini yang terdiri dari pegawai KPP Pratama Padang Satu. Hasil penelitian ini menghasilkan koefisien determinasi yang menunjukkan bahwa pemungutan pajak dengan surat paksa mempengaruhi pencairan tunggakan pajak sebesar 81,8% sedangkan 18,2% dipengaruhi oleh variabel lain yang tidak diteliti dalam penelitian ini.

Latar Belakang:  Arthritis gout merupakan penyakit yang diakibatkan oleh adanya gangguan metabolisme purin yang ditandai oleh hiperuriklemia. Kadar asam urat diatas batas normal dapat menyebabkan resiko kelainan hemodinamik seperti penyakit kardiovaskular dan resiko kelainan metabolik seperti disfungsi ginjal. Penanganan kadar asam urat pada arthritis gout tidak hanya terapi farmakologis namun juga bisa intervensi keperawatan komplementer seperti akupresur dan ekstrak daun salam.
Tujuan: Membuktikan akupresur dan ekstrak daun salam efektif dalam menurunkan kadar asam urat pada klien arthritis gout.
Metode: Penelitian ini mengunakan true eksperiment dengan pendekatan pre and post test control group design dan jumlah sampel sebanyak 30 responden dibagi menjadi 3 kelompok dengan teknik random simple random sampling kemudian diberikan akupresur pada titik hegu dan taixi dengan durasi 5 menit dan ekstrak daun salam dosis 1 gram selama 12 hari perlakuan.
Hasil: Kadar asam urat mengalami penurunan pada kelompok intervensi, kontrol 1 dan kontrol 2. Tetapi berdasarkan uji Anova pada variabel kadar asam urat menunjukkan kelompok intervensi paling efektif penurunannya dengan nilai (1,98±0,53) pada kelompok kontrol 1(0,95±0,28) serta kelompok kontrol 2 (1,17±0,28) dengan nilai signifikan kadar asam urat (p=0,000).
Kesimpulan: Kelompok yang paling efektif untuk menurunkan kadar asam urat dalam intervensi keperawatan komplementer yaitu perlakuan akupresur dan ekstrak daun salam pada kelompok intervensi.

The decline in the use of Indonesian as a mother tongue seems to be starting to bloom among the younger generation. There are so many young people who are actually proud when in their daily life they are fluent in foreign languages ​​and actually do not have the ability to speak Indonesian properly and correctly. In the midst of this irony, the author provides a brief analysis of the importance of speaking Indonesian in order to increase the sense of nationalism. It is hoped that this brief analysis will make the younger generation aware of the importance of having good and correct Indonesian language skills. The analysis this time uses a descriptive analysis method where the research tries to describe a phenomenon or event that occurs whose data is in the form of oral or written data presentations from people around the research object area, namely the Indonesian language itself. From this brief analysis, it is concluded that to form a nationalist generation, it can be started from small steps such as getting used to using Indonesian as a daily language and continuously honing Indonesian language skills either through writing or speaking skills.

This article with the title of figurative language Advertising and selling curd starch flour in the electronic market aims to explain and discuss the placement of stylistic sentences and some types of words in product descriptions as well as product naming as well as on how to promote irrut starch products to consumers. This article also aims to tell sellers how to be good and right sellers in communicating with consumers, so that consumers can be interested only because of the language style that is easily understood by them and makes them interested in the products we sell in the electronic market. The style of language used in communication on electronic media can usually be one of the causes of misunderstandings between the seller and the buyer, perhaps this is because there is no intonation of speech, and this can cause losses to the seller because consumers may not buy the product.

Determining majors is one of the obligations for all students who still want to continue their education. Decisions taken often cause problems when differences in abilities and limitations in thinking result in not graduating on time. Also, we often see majors chosen only because they follow the advice of friends or family and because of the development of the need for human resources in the world of work. Determination of majors should be done by considering the capabilities possessed. Therefore, this application was created which aims to design an expert system that can provide an overview for prospective students about what majors are suitable or in accordance with their abilities. The method used in making this expert system is Forward Chaining, where the facts related to determining the direction are stated first, then draw an appropriate conclusion. By making this application, it is expected to provide convenience for prospective students both in terms of time and cost.

Persistent earning show that the company is able to maintain sustainable profits. With this in mind, this study was conducted to examine and analyze the effect of Permanent Differences, Temporary Differences, and Operating Cash Flows on Profit Persistence moderated by Good Corporate Governance in food and beverage sub-sector companies listed on the Indonesia Stock Exchange in 2015-2019. This study uses secondary data and analyzed using Structural Equation Model based on Partial Least Square. The results of the study show that only temporary differences have a significant effect on earnings persistence and Good Corporate Governance can weaken the relationship between temporary differences and earnings persistence.

The purpose of this research is find out how the influence of firm size, free cash flow, leverage, and profitability on earnings management. The population used in this study uses hotel, tourism, and restaurant sub-sector service companies listed on the Indonesia Stock Exchange (IDX) in 2013-2020.  The test results show that firm size and profitability have a positive effect on earnings management, this indicates that the larger the firm size and the level of profit, the greater the opportunity for management to practice earnings management. Free Cash Flow has a negative effect on earnings management, this shows that if the amount of free cash flow is low in a company, the higher earnings management practices will be. Leverage has no effect on earnings management, this shows that the level of leverage does not make management perform earnings management.

Taxes are very important because taxes make a large contribution to state revenue. This study aims to analyze the effect of profitability, leverage, independent commissioners, firm size and capital intensity of tax avoidance. The sample of this research is manufacturing companies listed on the Indonesia Stock Exchange from 2016 to 2020 so that in this study 395 data were used. Descriptive statistical test and multiple regression test with SPSS 25 were used to analyze the data. This study shows that the independent profitability variable has a significant positive effect on tax avoidance. On the other hand, leverage, independent commissioners, firm size and capital intensity have no effect on tax avoidance.

This study aims to examine the analysis of the effect of management compensation, profitability, capital intensity, and leverage on tax avoidance in mining sub sector manufacturing companies listed on the Indonesia Stock Exchange for the 2016-2020 period. The sampling method used purposive sampling in order to obtain 32 mining sub sector companies. The results showed that the variable of management compensation, capital intensity, and leverage had on effect on tax avoidance. While the profitability variable has a significant negative effect on tax avoidance. For the upcoming research, it is expected to apply other independent variable which have highly connection with tax avoidance as dependent variable. Furthermore, the research is expected to choose different company as well, in order to receive the accurate result and to describe the actual situation/condition.