Abstract:Community service activities aim to increase community tax awareness through counseling and mentoring activities regarding tax administration. Through a participatory and educational approach, the PKM team presents the latest…
atest information on tax obligations, how to fill out taxes, and the impact and sanctions of tax administration for the community. Participants in this activity were attended by MSME owners and staff. The participants who attended were 10 (ten) people. The service was carried out through the provision of socialization and counseling materials to business actors related to tax administration sanctions. The methods applied included lectures, practices, discussions, and questions and answers. The evaluation showed an increase in knowledge and understanding of MSME actors on tax administration after participating in this program. Participants showed great enthusiasm during the activity, as seen from active participation in question and answer sessions, discussions, and consultations. This shows that the program successfully attracted their interest and resulted in productive interactions between the resource persons and the participants. The output of this activity is expected to improve MSME tax literacy and create better awareness and compliance with tax regulations, thereby reducing the risk of tax administration sanctions and promoting sustainable growth of MSMEs.
Abstract:Hacking is a technique carried out by someone (hacker, cracker, intruder, or attacker) to attack a system, network, and application by exploiting weaknesses with the intention of gaining access rights to data and systems.…
. Currently, the development of Information and Communication Technology (ICT) is experiencing very rapid growth. The development of information technology, especially the internet, has provided many positive benefits for its users. However, the use of internet technology also has negative impacts that cannot be ignored. The increase in Cybercrime cases in Indonesia is also caused by the impact of advances in Information Technology. Based on this explanation, the aim of this research is to find out how to study law enforcement procedures for hacking victims on digital platforms and how to ensure that digital platform users are more regulated regarding cyber security. The research method used is a descriptive analytical method. The results and discussion in this research are that handling crime cases in the field of information and electronic transactions is a responsibility that has been established for investigators, especially cyber patrols, to investigate and uncover these crimes. The investigation process has a very important and strategic role in determining the success of criminal law enforcement. The quality of a good investigation greatly determines the possibility of success in the prosecution process and makes it easier to reveal material truths during the trial. In order to prevent cybercrime, it is important for individuals and governments to have a deep understanding of crime patterns in the digital realm as well as current and ongoing internet trends and behavior carried out by perpetrators of these crimes.
Keywords : Hacking, cyber, digital platform
Abstract:The scarcity of petroleum resources or other fuel sources encourages efforts to find alternative energy, namely Bioethanol. Alternative raw materials that can be utilised in the manufacture of bioethanol from biomass are…
re pineapple crowns. Making Bioethanol from Pineapple Fruit Crown Cayane Variety by Using Saccharomyces cerevisiae Microbes is by varying the weight of yeast and the optimum fermentation time on the level of bioethanol produced. In this study using NaOH 1.5%w to degrade the lignin content in the crown of pineapple varieties cayane and H2SO4 2%v to convert cellulose into glucose. The research used variations in yeast weight of 7.5%; 10%; 12.5%w and variations in fermentation time of 2; 3; 4; 5 days in the fermentation process. While the purification process uses simple distillation with operating conditions 78oC-80oC for 2.5 -4 hours. Bioethanol obtained was tested for refractive index and gask romatography (GC). The test results obtained the optimum weight of yeast is 12.5 grams at 3 days fermentation time with bioethanol content of 6.154%.
Abstract:Bullying cases in Indonesia occupy the top ranking. Bullying behavior often occurs when someone has shortcomings, both physically and mentally. The impact of bullying on students is in the form of decreased appetite, headaches,…
daches, embarrassment, and feeling afraid to socialize in social environments. Increasing students' understanding regarding bullying behavior can reduce bullying cases. Bullying can start from uncontrolled levels of aggressive behavior during childhood. However, this can be prevented by increasing supervision of negative associations from children and friends, starting from modeling good things, filtering out children's friends who have a positive effect. The aim of this intervention is to provide students with understanding and knowledge regarding bullying, its types, etc. Bullying affects both boys and girls. The method based on this intervention consists of 4 stages, namely needs assessment for the Counseling Guidance teacher, distribution of bullying questionnaires to students, Focus Group Discussion (FGD) with students, provision of materials and games in team building. The series of activities were attended by 40 students consisting of 20 men and 20 women from several representatives of departments at Bina Sriwijaya Indonesia Palembang Vocational School. The results of the intervention activities that have been implemented are that students feel openness in terms of both thoughts and feelings regarding bullying behavior. The service activities at Bina Sriwijaya Indonesia Palembang Vocational School have had a very good impact on the entire school community, especially students, subject teachers, guidance and counseling teachers and all staff and equipment at the school. The Principal welcomed and looked forward to further positive activities at Bina Sriwijaya Indonesia Palembang Vocational School. From the results of a questionnaire conducted on community service participants, 87.5% of students strongly agreed with socialization activities to overcome bullying and 12.5% agreed.
Abstract:Sales forecasting is a crucial component of operational strategy and inventory management in the culinary industry, particularly for businesses dealing with raw materials that have short shelf lives. The Sate Padang Hapis…
s business faces the challenge of unpredictable monthly fluctuations in consumer demand, which often lead to supply imbalances, overproduction, or lost profit opportunities due to stockouts. This study aims to implement and analyze the accuracy of the Single Moving Average (SMA) quantitative forecasting method in predicting Sate Padang Hapis sales volumes for June 2026. Model performance was evaluated by assessing mathematical accuracy across two time-interval variations: 3-month and 5-month moving averages. Projection error rates were rigorously measured using Mean Absolute Deviation (MAD), Mean Squared Error (MSE), and Mean Absolute Percentage Error (MAPE) parameters. The analysis reveals that the Single Moving Average model with a 5-month interval yields projections closest to actual data, achieving the lowest error rates (MAD: 28.00; MSE: 1,304.00; MAPE: 2.28%). Implementing this forecasting model provides management with an objective basis for decision-making, enabling the effective and efficient optimization of raw material logistics and supply management.
Abstract:Public speaking is the activity of speaking in front of an audience with the aim of delivering information, providing explanations, entertaining, or influencing the listeners. It also involves conveying messages verbally…
in front of an audience, whether in the form of speeches, presentations, lectures, or discussions. Public speaking is a crucial skill in various aspects of life, ranging from education to the professional world. This ability not only helps in academic presentations but also impacts how a person communicates and influences others. At the high school level and equivalent, students begin preparing for the next stage in their education or entering the workforce. Many challenges arise for students when speaking in front of an audience in a formal setting and explaining their presentations. Students face difficulties due to a lack of self-confidence, nervousness, panic, and a lack of mastery over the material they will present. In addition to a lack of self-confidence, other challenges include limited vocabulary, low communication skills, fear of judgment from others, and insufficient preparation. Basic public speaking training at Al Ma'shum High School in Kisaran would be highly beneficial for students to boost their self-confidence, enhance their communication skills, sharpen their critical and logical thinking abilities, and equip them for entering the workforce. The basic public speaking training will involve methods such as self-introduction exercises, role-playing, speech structure practice, impromptu speaking, expression training, intonation and articulation exercises, as well as feedback and evaluation.
Abstract:Online learning uses the internet network during the learning process, making it easier for students to access material and facilitating interaction with lecturers and other students. The aim of this research is to understand…
stand the impact of online learning on the interest and learning outcomes of Basic Mathematics for Civil Engineering students. The population of this research is first semester Civil Engineering students T.A. 2021/2022 totaling 30 people. The methods used to understand the impact of online learning on the interests and learning outcomes of Basic Mathematics for Civil Engineering students are qualitative and quantitative methods. The r test results show that rcount > rtable or 0.9998 > 0.306. This means that online learning influences students' interest in learning Basic Mathematics in the Civil Engineering Study Program. The results of the t test show that tcount ≥ ttable is 4.01 ≥ 2.045 so that online learning also influences the Basic Mathematics learning outcomes of Civil Engineering Study Program students. Students' ability to answer test questions during online learning was 76.67%.
Abstract:This study aims to identify the effectiveness of farmer group associations (Gabungan Kelompok Tani) in empowering the farming community in Kampung Jaya Makmur, Kurik District. The research employs a descriptive qualitative…
ve approach. Data were collected through interviews, observations, and documentation. The study analyzes organizational effectiveness based on four indicators: Human Relations (focusing on organizational involvement), Open System Model (adaptation and innovation), Internal Process Model, and Rational Goal Model (productivity and goal achievement). The results show that in Kampung Jaya Makmur, the head of the farmer group association has never conducted socialization or training for farmer groups on how to produce or provide natural fertilizers using locally available materials, despite the uncertainty of continuous fertilizer supply. The effectiveness of farmer group associations in empowering the community is highly needed to support farmers in becoming more independent. Farmer group associations can provide services such as access to technological information and capital, as well as establish partnerships with external parties. This study recommends that farmer group associations strengthen participation and member involvement through more regular deliberation forums and active engagement of all levels of farmers. It also emphasizes the need to enhance the use of technology and alternative agricultural methods, such as organic fertilizers, and to expand training and mentoring programs so that farmers can reduce their dependence on chemical fertilizers.
Keywords: Effectiveness, Farmer Group Associations, Farmer Community Empowerment
Abstract:This research used a quantitative method where the sample consisted of 59 respondents who were divided into two villages, namely Marobea Village with 37 respondents and Lakalamba Village with 22 respondents. The SPSS version…
sion 21 program was used to analyze the effectiveness of communication between corn planting teachers. The results of the analysis show that (1) the overall level of farmer participation in agricultural extension activities is included in the less active category. Compared to the participation stage, farmers are more active in implementation than planning. Corn farmers in Marobea Village are more active than corn farmers in Lakalamba Village. (2) Agricultural extension communication between corn farmers in Marobea and Lakalamba Villages is most effective in increasing knowledge (cognitive) and subsequently influencing attitudes (affective), but less effective in encouraging action tendencies (behavioral). Extension communication between corn farmers in Marobea Village is more effective compared to corn farmer groups in Lakalamba Village. The more active farmers are, the more motivated they are to apply extension materials. and (3) Factors that determine the effectiveness of extension communication include extension factors, extension methods, and facilities and infrastructure. Extension factors related to the effectiveness of extension communication are the attitude, communication and knowledge aspects of the instructor. Aspects of method suitability and effectiveness are also related to the effectiveness of extension communication which is supported by the availability of extension infrastructure.
Abstract:Penelitian ini bertujuan untuk menguji corporate social responsibility (CSR), capital intensity, dan managerial ownership terhadap penghindaran pajak pada perusahaan sektor Basic Materials yang terdaftar di Bursa Efek Indonesia…
donesia Tahun 2021-2023. Penelitian ini merupakan penelitian kuantitatif. Objek dalam penelitian ini adalah perusahaan pada sektor Basic Materials. Teknik pengambilan sampel dalam penelitian ini menggunakan metode purposive sampling. Sampel dalam penelitian ini sebanyak 57 dengan kriteria-kriteria tertentu. Teknik analisis yang digunakan yaitu analisis statistik deskriptif dan uji asumsi klasik. Teknik analisis data yang digunakan adalah analisis regresi linear berganda dalam pengujian hipotesis. Hasil penelitian ini secara parsial menunjukkan bahwa corporate social responsibility (CSR) tidak berpengaruh secara signifikan terhadap penghindaran pajak, capital intensity tidak berpengaruh signifikan terhadap penghindaran pajak, managerial ownership tidak berpengaruh signifikan terhadap penghindaran pajak. Secara simultan corporate social responsibility (CSR), capital intensity, dan managerial ownership secara bersama-sama (simultan) berpengaruh signifikan terhadap penghindaran pajak.