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.

Tujuan diadakannya PkM di sekolah SMKS Dharma Karya Beringin, yaitu untuk 1) membentuk empati dan partisipasi serta kepedulian mahasiswa terhadap masalah yang dihadapi oleh sekolah dan peserta didik; 2) belajar memecahkan permasalahan secara nyata di lapangan; 3) meningkatkan jiwa kepemimpinan serta keorganisasian mahasiswa dalam melaksanakan program bimbingan belajar; 4) menerapkan kerja sama dan rasa kekeluargaan yang konkrit antar mahasiswa, peserta didik, dan sekolah; 5) menanamkan nilai kepribadian yang meliputi kualitas kerja para mahasiswa dalam membangun suatu program yang berpengaruh terhadap peserta didik dan sekolah, dan 6) untuk membantu peserta didik meningkatkan kemampuannya dalam berbahasa Indonesia dan Inggris dengan baik dan benar. Kegiatan PkM ini dilakukan di sekolah SMKS Dharma Karya Beringin, selama 1 (satu) bulan penuh di mulai dari tanggal 05 Februari 2023 s.d 25 Februari 2023. Mahasiswa PkM mengamati langsung proses kegiatan pembelajaran dan menemukan bahwa metode pengajaran yang diberikan oleh guru terkesan monoton dan tidak ada variasi. Kegiatan belajar hanya berpusat kepada guru, sehingga peserta didik kurang fasih berbahasa Indonesia dan berbahasa Inggris dengan baik dan benar. Pelaksanaan bimbingan belajar yang diberikan menggunakan Model Pembelajaran Kooperatif dengan metode belajar diskusi kelompok dan metode tanya jawab. Hasil kegiatan pengabdian ini, yaitu 1) pelaksanaan gerakan membaca bersama atau literasi di perpustakaan; 2) pelaksanaan bimbingan belajar di kelas; 3) pelaksanaan Jumat bersih, dan 4) penataulangan kembali perpustakaan. Selama melakukan kegiatan pengabdian kepada masyarakat, tim PkM melihat antusias peserta didik SMKS Dharma karya Beringin untuk berpartisipasi mengikuti bimbingan belajar berbahasa Inggris dan berbahasa indonesia dengan baik

From 2017 to 2020, there were 51 cases of children entering the Madiun Regency Social Service, of which around 61% were ABH cases. The high number of ABH cases in Madiun Regency demands protection for Children in Conflict with the Law (ABH). One of the social pillars that plays an important role in protecting ABH is the Bhakti Unit (Sakti Peksos). This study uses a qualitative method with a descriptive approach. The results of the study show that the existence of Sakti Peksos is very helpful for Madiun Regency in implementing the Child Social Welfare Program (PKAS). Sakti Peksos carries out the process in an effort to provide protection to ABH. Based on this process, Sakti Peksos acts as a change planner, broker with stakeholders, experts, social planners, and also a companion who advocates for clients on ABH protection.AbstrakJumlah Perkara Anak yang masuk di Dinas Sosial Kabupaten Madiun sejak tahun 2017 hingga 2020 adalah sebanyak 51 perkara, di mana sekitar 61% di antaranya merupakan kasus perkara ABH. Tingginya perkara ABH di Kabupaten Madiun menuntut perlindungan kepada Anak yang Berhadapan dengan Hukum (ABH). Salah satu pilar sosial yang berperan penting dalam perlindungan ABH adalah Satuan Bhakti (Sakti Peksos). Penelitian ini menggunakan metode kualitatif dengan pendekatan deskriptif. Hasil penelitian menunjukkan keberadaan Sakti Peksos sangat membantu Kabupaten Madiun dalam mengimplementasikan Program Kesejahteraan Sosial Anak (PKAS). Sakti Peksos melakukan proses dalam upaya memberikan perlindungan kepada ABH. Berdasarkan proses tersebut, Sakti Peksos berperan sebagai perencana perubahan, broker dengan stakeholder, tenaga ahli, perencana sosial, dan juga pendamping yang mengadvokasi klien pada perlindungan ABH.

The purpose of this research is to analyze the acceptance of the Learning Management System as the Cloud Storage for students in digital-based learning at Universitas Kristen Satya Wacana. The research is conducted using a descriptive quantitative research design. The data is acquired from 250 students of Universitas Kristen Satya Wacana who participate in the online lesson using the Cloud Storage in the Learning Management System. The technique of data collection is by using a closed questionnaire through random sampling. The acceptance of Cloud Storage usage is measured using Technology Acceptance Model (TAM). The result of the research shows a high outcome. During online lessons, the students use Cloud Storage in LMS which is integrated with the data storage feature in form of lesson materials, assignment files, teacher-students discussion forums, presence lists, meeting links, etc. Cloud Storage usage in LMS provides convenience, and benefit gain so that it can increase class performance which is effective and efficient, convenient, and fun, and it will trigger the interest in actual use of digital platforms.

Early adulthood is a period of livelihood, discovery, consolidation and reproductive period, which is a period full of problems and emotional tension, a period of social isolation, a period of commitment and dependence, changes in values, creativity and adjustment to a new lifestyle. During this transition period he will enter his Developmental Task. On the other hand, he will be faced with a problem, including problems within himself (personal hazard), his physique (Physical hazard), and problems with society (social hazard). The method used in this paper is a qualitative method with a library approach. A literature study was conducted by reviewing various sources related to the topics discussed as a conclusion that early adulthood is a period that is not easy, many developmental tasks will be faced, problems that come and go so that many early adults do not know the direction of their life, therefore it is necessary to have a coaching to direct and guide early adults so that they become strong and strong adults in facing the tasks they will carry.        

Many organizations are enhancing the quality of their services in numerous ways as a result of the rapid growth of the information world and related technological advancements. The Population and Civil Registration Information System (Sikancil) application was released by the Department of Population and Civil Registration (Disdukcapil) Tanjungpinang. This study uses a descriptive research method with a qualitative approach to evaluate the services provided by the Sikancil Application System at the Department of Population and Civil Registration (Disdukcapil) Tanjungpinang. At the Tanjungpinang Disdukcapil office, data collection methods included interviews, observations, and related evaluation documentation. These methods were used in conjunction with the Sikancil application system. The collected data was then qualitatively analyzed, supported by the findings of the interviews, and in accordance with Dunn's evaluation approach, which suggested identifying alternative policy objectives in problem-solving that include effectiveness, efficiency, evaluation, responsiveness, and accuracy. the service evaluation theory approach, according to Dunn, suggests evaluating the usefulness of alternative policies in solving problems that include effectiveness, efficiency, adequacy, equity, responsiveness, and accuracy. the data obtained is then qualitatively analyzed by looking at all the data that has been collected and supported by the results of interviews.

This research aims to examine the liquidity ratio at the Ao' Gading Civil Servant Cooperative PGRI Ranting Balusu in the North Toraja Regency. This research's data analysis technique is the analysis of the liquidity ratio, which consists of the current ratio and the cash ratio .In 2018, the current ratio was calculated to be 3.51 %; in 2019, it was calculated to be 3.41 %; and in 2020, it was calculated to be 3.31 %. In 2018, the cash ratio was calculated to be 0.71 %, while in 2019 and 2020, it was calculated to be 1.04 % and 1.20 %, respectively. According to the rules set forth by the State Minister for Cooperatives and SMEs of the Republic of Indonesia, the Ao' Gading PGRI Ranting Balusu, North Toraja Regency, current ratio calculation findings indicate that it is not good, According to the decree of the State Minister for Cooperatives and UKM of the Republic of Indonesia, Number 06/M/KUKM/2006, dated May 1, 2006, and the outcomes of the cash ratio calculation at Ao' Gading PGRI Ranting Balusu, North Toraja Regency, they are classified as not good. According to the assessment requirements of the Indonesian Ministry of Cooperatives and UKM, the liquidity of the Ao' Gading PGRI Ranting Balusu Civil Servant Cooperative  is rated as poor based on the study conducted with several liquidity ratio formulas, Number 06/M/KUKM/2006 does not mean that it is illiquid but the cooperative does not optimize its current assets because its cash is still too small compared to its receivables even though its current assets are greater than its current liabilities.

This study aims to analyze and describe how poverty and prosperity were in the time of Old Test.  Poverty and prosperity became very important because they had a wide interrelationship in the life of the Israelites. In the Bible we find that the factors both generating wealth and poverty are the same as those seen in general. In his poverty, people are still taught to make offerings and share blessings with others and also to pay attention to the life of the priest. Prosperity theology or prosperity theology (English: prosperity theology or prosperity gospel), sometimes also called successful theology, is a Christian theology that teaches that prosperity and success (rich, successful, and perfectly healthy) are external signs from God for his loved ones.  Furthermore, at the end of this paper it will be concluded that Poverty and Prosperity that the standard of poverty and prosperity is not material from God.

E-learning is a learning that USES technology and can be done anywhere at any time. The purpose of this study is to describe the effectiveness of the application of online learning during the covid pandemic at sman 2 salatiga. The research approach used in this study is a qualitative approach. This type of research is a descriptive analysis model that describes the problem. The data-collection technique that researchers use is observation, the kind of observation used in this study is passive participation. Passive participative observations are made by observation but do not participate in these activities. Interviews, the kind of interviews used were structured interviews. Documentation is used to study data that has been collected. The results of this study indicate that the online learning program at SMAN 2 Salatiga has been effective from a cognitive perspective, but from an affective and psychomotor perspective it has not been effective. Because learning is not just providing material and assignments, but how educators teach factually, inquiry of all material. So, with the CIPP evaluation on online learning, the school can evaluate each policy that is determined (feasibility).

Peningkatan jumlah penghuni lembaga pemasyarakatan dapat memicu adanya permasalahan overcrowded. Overcrowded di lembaga pemasyarakatan juga rentan terhadap penularan Covid-19 yang saat ini masif terjadi. Dikeluarkannya kebijakan pemerintah berupa Kebijakan oleh Menteri Hukum dan Ham berupa Keputusan Menteri Hukum dan Ham No M.HH-19.PK.01.04.04 Tahun 2020, dan juga Permenkumham No 10 Tahun 2020 merupakan suatu hal yang tepat dan memperoleh dampak yang positif bagi keberlangsungan sistem pemasyarakatan. Dari pengurangan narapidana di dalam Lapas melalui Asimilasi dan Integrasi untuk mencegah COVID-19 bagi narapidana, berhasil menurunkan angka Over crowded Lapas. Tujuan penelitian ini adalah untuk mengetahui upaya penanggulangan overcrowded pada lembaga pemasyarakatan ditengah munculnya wabah virus covid19, metode yang digunakan adalah yuridis normatif. Hasil penelitian menunjukkan kebijakan mengurangi masa pidana akibat adanya pandemic covid 19 untuk memberi asimilasi dan integrasi kepada narapidana setelah memenuhi syarat-syarat tertentu merupakan kebijakan yang progresif.