MENGENAL BAHAYA ADIKSI GADGET DAN CARA MENGATASINYA

<p><em>The use of gadgets is nothing new for teenagers. Through gadgets, teenagers can seek information, connect with friends and seek entertainment. BPS Indonesia stated that the development of cellular phone users in Indonesia increased to around 65.53% (341.28 million subscribers) in 2019, which previously only reached 38.05% in 2010. Moreover, during the Covid-19 pandemic, In this regard, the use of gadgets as a means of work and schooling has also increased drastically, both in terms of users and in terms of duration of use. Excessive use of gadgets can cause negative impacts, some of which are stress and symptoms of gadget addiction. Through this service activity, a series of events starts on Friday, April 16, 2021 at 13.00 - 15.00 WIB using the online method via google meet which is divided into three sessions, starting with a brief survey on the use of gadgets by participants, material sessions about gadgets, stress, gadget addiction, and how to deal with the addiction, and finally the question and answer session. The results of this service received a pretty good response and participants experienced an increase in understanding of this gadget addiction. The hope is that the results of this dedication can improve adolescents' understanding of the relationship between stress and gadget use, gadget addiction and how to deal with gadget addiction.</em></p><p><em><br /></em></p><p> </p>

ETIKA BERBELANJA ONLINE DI ERA TEKNOLOGI INFORMASI

<em>The implementation of Community Service (PKM) activities in collaboration between the Child Friendly Integrated Public Space (RPTRA) Darma Suci and Department of Information Systems at Bunda Mulia University, Jakarta, with the theme Online Shopping Ethics in the Age of Information Technology with the sub-theme being an overview of e-business &amp; e-commerce, types of e-commerce transactions, attitudes that buyers should have and online shopping trends during the pandemic. The target of this material is to be able to educate and provide understanding to participants on a form of electronic commerce (commonly called e-commerce) using electronic devices, either mobile phones or laptops. Most of the participants have already made e-commerce transactions, but many of the attitudes that buyers in online stores have to do that they don't know, such as how to make safe transactions, and find out the reputation of the seller are just being realized, and so on. receive great benefit from the material presented. Participants benefit greatly from the presentation of this training, it can be seen from their enthusiasm in asking questions with resource persons during the online presentation of the material. The questionnaire was given at the end of the presentation of the material, as feedback for the implementation of the event, the results obtained were positive both in terms of the results of the questionnaire questions for the material presented with an average score of 95.83%, as well as in terms of the results of the questions. questionnaire for resource persons with an average score of 97.5%</em>

PENTINGNYA PENGETAHUAN PAJAK DAN SOSIALISASI PAJAK KEPADA CALON WAJIB PAJAK MASA DEPAN

<p><em>Tax</em><em>ation</em><em> is the most important state revenue. This can be seen in the posture of the 2020 and 2021 RAPBN (</em><em>Drafted</em><em> </em><em>State Revenue and Expenditure Budget), where in the 2020 State Budget the state revenue is 2,233.2 trillion and 1,865.7, which is equivalent to 83.53%, which is the target of domestic revenue which is comes from taxation sector revenues. Only 16.47% of the targeted state revenue comes from non-tax revenues. Therefore, the importance of taxation is introduced and socialized early on by the taxation authority in Indonesia, namely The Directorate General of </em><em>Taxes</em><em>, Finance Ministry of the Republic Of Indonesia (DGT, Ministry Of Finance, RI). This is mandatory because there are still many general public as taxpayers who still do not have awareness of the importance of this taxation. From the data in the 2019 Annual Report of the DGT of the Ministry Of Finance of the Republic of Indonesia, It can be seen that the ratio of of taxpayer compliance in Indonesia to compliance in the submission of tax returns (SPT ) Annual Tax in 2019 for Individual Taxpayers (WPOP) the compliance ratio of both employees and non-employees is 73.23% and 75.93%, this figure is still far from the maximum compliance level of Individual Taxpayers to be achieved by Government. Therefore, real action is needed from the Directorate General of Taxes, Finance Ministry of The Republic Of Indonesia (DGT, Finance Ministry of The Republic Of Indonesia) to carry out tax counseling activities in collaboration with the academic community Which Is included in the strategic planning of the DGT of Finance Ministry of The Republic Of Indonesia in 2019, namely theme Of increasing tax knowledge and skills where the target is future taxpayers are students who are in high school (SMU). This activity has been carried out by the DGT of Finance Ministry of Republic Of Indonesia in collaboration with several educational institutions, both schools and universities, of which in 2019 there were 1,092 prospective taxpayers (Class X-XII SMA). Therefore, Bunda Mulia University as one of the higher education institutions that has a Tax Center and cooperates and is under Guidance of tthe DGT of Finance Ministry of Republic Of Indonesia, in this case the North Jakarta Regional Tax Office, participates in supporting outreach activities carried out by the DGT of Finance Ministry of Republic Of Indonesia by conducting Community Service activities. . This PKM activity was carried out for class XI students at </em><em>SMK </em><em>Budi Asih</em><em> and class XII</em><em> </em><em>students at SMK Dharmasava with </em><em>online through the media google meeting (G-meet) on February 15, 2021, considering that the current COVID-19 pandemic condition in Indonesia and the world makes PKM activities impossible. done face to face. Furthermore, as many as 53 PKM participants who were individuals who attended SMK Budi Asih, participated in this PKM activity. As for after the PKM activity was held, the authors hope that all individuals who attend SMK Budi Asih can better understand the importance of tax knowledge and tax socialization to ensure that these students, who are prospective future taxpayers, can become obedient taxpayers, so that revenue from the taxation sector which is the main state revenue can be met with the target of state revenue.</em></p>

PEMBERDAYAAN ANGGOTA SEKOPER MENJADI “CREATIVEPRENEUR HEALTHY FOOD” BERBASIS POTENSI PANGAN LOKAL DI DESA KRAMATINGGIL KABUPATEN GRESIK

<em>Sekolah Perempuan (SEKOPER) is a program initiated by the Gresik Regency Government in collaboration with UN Women Australia. This program is a forum for village women to exchange knowledge and experiences, identify women's needs and interests to improve their quality of life. The impact of the COVID-19 pandemic does not only attack clinically but also worsens the economic side of the community, including Kramatinggil Village, which is in the Kebomas District, Gresik Regency, East Java Province.</em> <em>The purpose of this community service activity is to improve the quality of life of women in Kramatinggil village which is still low by producing aloe vera, temulawak and moringa which are local food potentials in the village so that they can increase economic and health values and form creativepreneur healthy food. The first stage is counseling about creativepreneur to SEKOPER members. The second stage is counseling about the benefits of aloe vera, temulawak and Moringa leaves. The third stage is counseling and the practice of making healthy food/snack products from aloe vera, temulawak and Moringa leaves</em> <em>The establishment of creativepreneur healthy food from SEKOPER members and the launch of the product "Dayya Ummat" in collaboration with the University of Muhammadiyah Gresik and the village of Kramainggilt. The outputs of this community service are: 1) Health Healthy food products such as: Aloe Vera Sticks, Temulawak Cookies and Moringa Tea, 2) Forming SEKOPER members as Pioneers of creativepreunur Healthy food in Kramatinggil Village, and 3) Launching the "Dayya Ummat" product in collaboration with the University Muhammadiyah Gresik and Kramatinggil Village.</em>

MEMBANGKITKAN OPTIMISME DI TENGAH RESESI EKONOMI AKIBAT PANDEMI COVID-19 MELALUI WEBINAR

<p><em>The community service is motivated by concerns about Indonesia's economic conditions because of the pandemic which is directly felt by all levels of society. The purpose of community service through the delivery of material in the Webinar is to raise public optimism, especially Webinar participants during the economic recession due to the COVID-19 pandemic. The implementation method is through the delivery of Webinar material at the invitation of the Central Board of MUKI. The materials presented included: (1) the impact of the pandemic on the economic recession and its scope, (2) the actual conditions of business operations during the pandemic, (3) the actual conditions of the employment during the pandemic, (4) the positive attitude in dealing with the crisis, and (5) business opportunities, especially online businesses, during the pandemic. The result is that participants have understood that the economic recession is not only affecting Indonesia, but is globally. Participants have realized the need to build optimism during a crisis and see business opportunities, especially online businesses, to be able to survive in the midst of a crisis</em></p>

MENGUKUR DETERMINAN KINERJA USAHA KEDAI KOPI DI PANTAI INDAH KAPUK (PIK) JAKARTA DI MASA AWAL PANDEMI COVID-19

<em>The development of the Food &amp; Beverages (F&amp;B) sector which encourages changes in the lifestyle of the people in Indonesia has contributed to the attractiveness of business in this sector. One of the interesting businesses in this sector is a coffee shop. The growth of this coffee shop business indirectly contributes to the national economy. Coffee consumption in Indonesia can also directly shape the pattern or lifestyle of consuming a variety of coffee, one of which is the style of consuming coffee in a coffee shop. This has also shaped the increase in the number of coffee shops in Indonesia. From an entrepreneurial perspective, this phenomenon is an opportunity that can be exploited. However, not all coffee shop entrepreneurs see this situation. With the existing phenomena, this study aims to analyze the performance of the coffee shop business using exogenous variables, namely market orientation, entrepreneurial orientation, and innovation. This research is a quantitative research using regression analysis using SPSS. The sample in this study was 75 coffee shop entrepreneurs in Pantai Indah Kapuk (PIK), Jakarta. The results of this study explain that all hypotheses are accepted. Market orientation in this case affects business performance. Likewise with the entrepreneurial orientation that affects business performance. Furthermore, innovation also affects business performance of coffee shops in this region. Simultaneously, each exogenous variable affects business performance at PIK. The overall results of this study are also still relevant and in line with several previous studies. From these results it can be explained that making strategies and making decisions that affect business performance. In addition, pay attention to competitors' strategies by understanding competitors' strengths and weaknesses. For further researchers, other additional variables that are not included in this study in determining business performance, such as the financial ability of businesses to survive or compete.</em>

PENINGKATAN KOMPETESI MELALUI SELF-CONCEPT PARA PENGRAJIN TAHU TEMPE PRIMKOPTI SWAKERTA, SEMANAN JAKARTA BARAT

<em>The decline in the turnover of tofu and tempe craftsmen in the Semanan area, Kali Deres sub-district, West Jakarta, has caused the tofu and tempeh craftsmen to have to think of strategies to keep their production running and increase sales. In addition, craftsmen are forced to reduce the amount of production compared to usual to prevent oversupply due to a decrease in demand. In addition, the price of the tofu and tempe was also increased from usual to cover the losses received. Among the various factors that can cause it, one important factor is increasing the competence of craftsmen through self-concept. This aspect concerns the positive values and attitudes of tofu and tempeh craftsmen related to the business. The community service carried out aims to increase competence through self-concept in the tofu and tempeh craftsman group in this region. The community service method is carried out using online counseling by providing material and question and answer (Q&amp;A) discussions. The service was carried out smoothly. The measurement of the effectiveness of this abdimas uses a simple descriptive-quantitative by explaining the increase in insight into the competence of the craftsmen in terms of self-concept. In addition, the results of the service carried out were able to provide increased insight into tofu and tempe craftsmen in this region regarding self-concept-based competencies. The most significant improvement was found on a fairly good achievement scale (from 0% to 48%) where 5-6 items were answered correctly by the participants. The importance of the ability to manage creative marketing and sales strategies by utilizing online (digital) media is a recommendation for the next abdimas topic.</em>

AGILE MANUFACTURING THROUGH INVENTORY MANAGEMENT

<p class="comp"><em>Inventory management is a systematic approach to sourcing, storing, and selling inventory both raw materials (components) and finished goods (products). In business terms, inventory management means the right stock, at the right levels, in the right place, at the right time, and at the right cost as well as price. Inventory management </em><em>refers to the process of ordering, storing and using a company's inventory. This includes the management of raw materials, components and finished products, as well as warehousing and processing such items. For companies with complex supply chains and manufacturing processes, balancing the risks of inventory gluts and shortages is especially difficult. At the same time, inventory can be thought of as a liability (if not in an accounting sense). A large inventory carries the risk of spoilage, theft, damage or shifts in demand. Inventory must be insured, and if it is not sold in time it may have to be disposed of at clearance prices or simply destroyed. For these reasons, inventory management is important for businesses of any size. Knowing when to restock inventory, what amounts to purchase or produce, what price to pay as well as <a href="https://www.investopedia.com/articles/stocks/10/when-to-sell-stocks.asp">when to sell</a> and at what pric can easily become complex decisions. Small businesses will often keep track of stock manually and determine the reorder points and quantities using Excel formulas. Larger businesses will use specialized <a href="https://www.investopedia.com/terms/e/erp.asp">enterprise resource planning (ERP)</a> software.</em></p>

MENGATASI STRESS SAAT PANDEMIK DENGAN MEMBUAT BUKU MEWARNAI (Di IEEEL Institute, Tangerang)

<p align="center"><strong><em>ABSTRACT</em></strong></p><p><strong><em> </em></strong></p><p><em> </em><em>During the Corona Virus Disease-2019 (Covid-19) pandemic, which has been going on for almost 1 (one) year, many people feel confused, anxious, afraid, and some are also frustrated. This pandemic has an impact on various sectors, such as economy, education, tourism, social and many more. Feelings of fear of contracting and facing death alone and other worries that everyone thinks about so that the level of stress is getting higher. There has been a change in lifestyle that is usually spent with friends now mostly alone at home or boarding house. Those who already have a family have a heavier burden, especially when it comes to dealing with work when working from home or WFH. Coupled with taking care of children's school and household activities. Stress is a person's emotional response caused by external problems or when facing various life problems. To some extent, stress is needed to be prepared to face the threat of problems. This kind of stress is called eustress or normal stress. However, if the stress is prolonged and causes suffering to turn into distress and can cause mental health problems, this should be avoided. One way to deal with stress during a pandemic can be done by making pictures. As stated by Herawati and Iriaji, they argue that drawing is a tool to express thoughts. During a pandemic when people are worried about leaving the house, coloring books are an alternative to relieve stress. But the obstacle is that people are afraid to leave the house to buy books and also during the economic situation in the family that must be regulated because many do not receive full salaries, so making their own coloring books is an alternative.</em><em></em></p><p><strong><em><br /></em></strong><em></em></p><p> </p>

ANALISIS LAPORAN KEUANGAN DI ERA DIGITAL

<p align="center"><strong><em>ABSTRACT</em></strong></p><p><strong><em> </em></strong></p><p><em> </em><em> The rapid development of technology and increasingly high business competition poses a challenge for business people to always be quick and responsive to changes in order to decide on effective strategies to survive in the increasingly tight business world of the industrial world. In the world of accounting, a growing issue of the role of accountants will be replaced by technology. There was a shift in the function of the accountant from working manually to digitization in preparing financial reports and analysis based on the financial information generated. This service activity was carried out on March 16, 2020 in the computer lab room of Bunda Mulia University which consisted of Atisa Dipamkara Tangerang Vocational School students. The event took place from 09.00 - 11.00 starting with the introduction of accounting software, namely Accurate, the available tools and how to operate Accurate to produce financial reports quickly and accurately. Then the explanation is continued by reading the results of the financial statements to determine the merits of the company's performance in a certain period. The results of this activity can be seen from the enthusiasm of the participants with a discussion of questions and answers regarding accounting software and its comparison with the software they have studied at school, then asking about what financial information can be generated from the software and how to prepare accounting information to read the results in easy to understand. The implication of this service activity is that it can provide awareness for participants to be skilled in using technology in preparing financial information and developing soft skills as prospective accountants in communicating this information to interested parties.</em></p><p><strong><em><br /></em></strong><em></em></p>