Pandemi Covid-19 berdampak besar pada kegiatan pembelajaran di sekolah dari luring menjadi daring, salah satu sekolah yang terdampak dari pandemi ini adalah TK Santo Yoseph Medan. Demi kelancaran kegiatan pembelajaran, para guru dengan keterbatasan kemampuan dipaksa harus membuat konten pembelajaran. Hasilnya konten yang dihasilkan cenderung bersifat instruksi kerja. Tujuan dilakukannya pengabdian ini adalah menciptakan konten pembelajaran dalam bentuk video pembelajaran untuk peserta didik. Konten yang diciptakan nantinya akan diserahkan kepada 8 guru yang mengajar pada TK Santo Yoseph untuk diimplementasikan. Metode pelaksanaan diawali dengan melakukan observasi untuk melihat proses pembelajaran yang berjalan dan wawancara guru-guru terkait tematik yang diajarkan untuk persiapan konten yang akan dibuat. Konten pembelajaran dibuat menggunakan aplikasi online Renderforest dan menghasilkan 12 konten pembelajaran dengan tema pengenalan diri. Berdasarkan hasil wawancara terhadap para guru, konten pembelajaran yang dihasilkan sangat menarik dan interaktif sehingga meningkatkan minat belajar para peserta didik.

This research aims to determine the effect of corporate governance as measured by institutional ownership, the proportion of independent commissioners, audit committee, and board of director also solvability, profitability, company size, growth opportunity, and capital intensity ratio on tax planning. The population in this research were all mining companies listed on Indonesia stock exchange for the 2015-2018 with the sampling technique used was purposive sampling. This type of research was causal associative, with data analysis method, namely confirmatory factor analysis and then continued with multiple regression analysis. The result of the factor test indicate that the audit committee is not a determinant of tax planning. Based on the results of regression analysis shows that simultaneously, institutional ownership, the proportion of independent commissioners, board of directors, solvency, profitability, company size, growth opportunity, and capital intensity ratio have an effect on tax planning. While partially, the results of the study indicate that institutional ownership, profitability, growth opportunity, and capital intensity ratio can be determinants that affect corporate tax planning. Meanwhile, the proportion of independent commissioners, board of directors, solvency, and company size partially not influence the company to do the tax planning. From results of this research, the government is expected will pay more attention to the grey area that can be used by companies as a gap to reduce tax payments which results in reduced state revenues.

Accounting is one of the oldest science but plays an important role in the industrial. This will certainly attract intention in choosing the Accounting study program. However, in reality, during the last 4 years, student’s intention in choosing the Accounting study program at the Mikroskil University has actually decreased. For this reason, this research aims to examine and analyze the factors that influence student’s intention in choosing the Accounting study program at the Mikroskil University. This research was conducted using the Theory of Planned Behavioral. The study began by distributing questionnaires and continued into testing with the partial least square research method using the SmartPLS. The results obtained, Attitude and Perceived Behavioral Control have a positive effect on student’s intention. Meanwhile, Subjective Norms have no influence on students' intention in choosing the Accounting study program at the Mikroskil University. In addition, based on the moderation test, it was found that Perceived Behavioral Control was unable to moderate the relationship between Attitude and Subjective Norms with student’s intention in choosing the Accounting study program at the Mikroskil University. Based on the results of this study, the suggestions for improvement that can be given are to maintain and, if possible, improve the academic quality and existing facilities to increase the attitude also carry out activities that can improve the Perceived Behavioral Control. By increasing those things, student's intention in choosing the Accounting Study Program is expected to increase.

This research was conducted to determine the impact of the crisis caused by Russia and Ukraine on the condition of various war instrument investments, such as the stock market represented by the JCI and the Nasdaq Index, world gold prices, crypto assets such as bitcoin, Ethereum, ripple as well as against the US dollar. From these results, it is hoped that later the most stable investment instrument can be found when there is a crisis shock, so that it can provide input to investors to be able to make the safest investment. The study was conducted testing the difference between pre- and post-war conditions of Russia-Ukraine. The test uses a Wilcoxon test that is adjusted to the normality test results. Based on the tests carried out, it shows that there is a difference between the Stock Market (JCI); Stock Market (NASDAQ); Dollars; Crypto (Bitcoin); Crypto (Ethereum); Crypto (Ripple); World Gold before (Pre) with after (Post) Russia-Ukraine War.