Financial distress is a complicated phase and multidimensional problem facing by the company. Since it leads the company on the possibility of bankruptcy, this situation needs immediately to be recovered. This study aims to determine the factors that influence the company's financial distress. There are ten variables in this study which are classified into four categories: liquidity, capital structure, profitability and cash flows. This study used financial statement data of manufacturing company which is listed in Indonesia Stock Exchange during the threeyear study period from 2011 to 2013. There are some criteria in choosing the representative sample so that the sum of the companies are 90 companies or equal to 270 financial statements data. The empirical findings show that there are only three variables that influence the company’s financial distress. The significant variables are current ratio (liquidity), return on assets (profitability) and cash flow ratio (cash flow).

The purpose of implementing Community Service is to provide knowledge and training in the use of Information Technology. In the current pandemic era, online transactions by using Information Technology are an option for the social community. From the preliminary interviews conducted with the Principal of SMA Muhammadiyah 25 Pamulang, it was found that most of the students had an interest in doing business online. But they don't understand how to run an online business to increase sales. Therefore, the training given to class XI students of SMA Muhammadiyah 25 Pamulang, Tangerang is the use of Search Engine Optimization to optimize online sales. The focus of knowledge and training on Community Service activities is Search Engine Optimization with image design sub-modules. The stages carried out are first, providing knowledge and motivation to students about online sales; second, providing knowledge and how to create a Keyword Planner using Google as one of the ways to optimize Search Engine Optimization, and thirdly providing training on image design based on Keyword Planner that has been made for optimization in online sales. The method used is by sharing, discussion and question and answer. Since it is currently in a pandemic era, the delivery of training activity materials is carried out using Zoom. Evaluation of the results of activities is carried out by distributing questionnaires using Google Form. As a result of this activity, students gained knowledge about using Google Keyword Planner as a Search Engine Optimization to optimize online salesABSTRAK:Tujuan dilaksanakan Pengabdian pada Masyarakat adalah untuk memberikan pengetahuan dan pelatihan penggunaan Teknologi Informasi.Dalam masa pandemi sekarang ini, transaksi secara online dengan menggunakan Teknologi Informasi menjadi pilihan bagi masyarakat. Dari wawancara pendahuluan yang dilakukan dengan Kepala Sekolah SMA Muhammadiyah 25 Pamulang, dijketahui, bahwa sebagian besar murid-murid memiliki ketertarikan dengan berbisnia secara online. Tetapi mereka belum mengerti bagaimana menjalankan bisnis secara online untuk meningkatkan penjualan. Oleh karena itu, pelatihan yang diberikan kepada murid-murid kelas XI SMA Muhammadiyah 25 Pamulang, Tangerang adalah penggunaan Search Engine Optimization untuk mengoptimalisasi penjualan online. Fokus pengetahuan dan pelatihan kegiatan Pengabdian pada Masyarakat adalah Search Engine Optimization dengan sub-modul rancangan gambar. Tahapan-tahapan yang dilakukan adalah pertama, memberikan pengetahuan dan motivasi kepada para siswa tentang penjualan online; kedua, memberikan pengetahuan dan cara membuat Keyword Planner dengan menggunakan Google sebagai salah satu cara meng-optimalisasi Search Engine Optimization, dan ketiga memberikan pelatihan rancangan gambar berdasarkan Keyword Planner yang sudah dibuat untuk optimasi di penjualan online. Metode yang dilakukan adalah dengan cara sharing, diskusi dan tanya-jawab. Karena saat ini sedang dalam masa pandemi, penyampaian materi kegiatan pelatihan dilakukan dengan menggunakan Zoom. Evaluasi hasil kegiatan dilakukan dengan menyebar kuesioner dengan menggunakan Google Form. Hasil dari kegiatan ini, murid-murid mendapat pengetahuan mengenai penggunaan Google Keyword Planner sebagai Search Engine Optimization untuk meng-optimalisasi penjualan online

The objective of this research is to tempt the impact of the firm size, leverage, capital intensity, independent commissioner, the audit committe, corporate social responsibility, profitability and institutional ownership to tax avoidance. Population of this research are all of manufacture companies listed in Indonesia Stock Exchange from 2017-2019. Samples are obtained through purposive sampling method, which only 75 manufacture companies that met the sampling criteria for the research. The research used multiple regression method to test the effect of each variable in influencing tax avoidance.The result of this research indicates that firm size, capital intensity and corporate cocial responsibility have an effect on tax avoidance, while leverage, independent commissioner, audit committe, institutional ownership, and profitability have no effect on tax avoidance.

Purpose: The purpose of this service activity is to equip and assist vocational teachers and students in understanding and being able to operate various features in accurate accounting software related to accounting transactions which are expected to improve the skills of using accounting software for teachers and students. Method: The training method includes an introduction session on accurate accounting software, simulation of the use of accurate accounting software, discussion of journals and financial reports accompanied by questions and answers by vocational teachers and students. Results: Accurate accounting software training went well and smoothly even though it was carried out online, but the enthusiasm of the participants was still intertwined with the many questions asked to the trainers. Conclusions: With this training, it is hoped that it will improve the competence and professionalism of vocational teachers and students in using accurate accounting software which is widely used in companies in Indonesia to produce accounting information that is useful in decision making.