The objective of this research is to improve the critical thinking ability in accounting education through ICT Media assisted Problem based Learning model utilization. Action Research approach was used in this study. The sample of the research is vocational school students selected by using cluster random sampling technique in Boyolali, Indonesia. The data were collected via observation, interview, test and documentation. Data validity test were performed by method and source triangulation. As a result, ICT Media assisted Problem based Learning successfully improve the student’s ability of critical thinking which were reviewed from the ability to conduct questions, ability to give argumentations, ability to collect and composing information, ability to analyze problems, and ability to make decisions and conclusions

Abstract-Learning media based on ICT is one of learning media which is very interesting and able to improve motivaton student for learning. This paper is written for the purpose of exploring in details about the needs of learning media based on ICT in vocational school. Nowadays almost every people know about computer or ICT. S tudents are not capable of understanding the learning material easily without appropriate learning media. Teacher needs develop the learning media based on technology, thus the student can easily to understand about the transaction in service firm in the classroom to improve their competency. The population of this study was all ten grade students of accounting. The sample of this study used a simple random sampling technique to obtain 71 samples. This study is descriptive quantitative research with survey technique. The result of the research shows that 56% students said difficult to understand accounting lesson, 72% students boring with the lesson, 48% said that the media used by the teacher is appropriate enough but still need to be developed, 99% agree about the development of learning media based on ICT for learning, and 97% of the students agree about the learning media development in accounting subject to enhance their understanding of knowledge.

The Covid-19 outbreak and the enactment of the "New Normal" era created a tentative situation, especially with limited food commodities for the needs of all people during times of food insecurity. Food products are limited in number and prices are increasingly soaring in the market, making people have a solution to resistance from the impact of the Covid-19 pandemic and the "New Normal" era, by realizing a sustainable food home area (KRPL), the community of housewives can meet their food needs, in addition to It is also a breakthrough that can provide an injection to the family economy if it is developed comprehensively. The activity will take place with the Asset Based Community Development (ABCD) approach focusing on the Family Welfare Empowerment (PKK) group where each group will be limited to 20 people / group, besides that the implementation of education and counseling will apply health protocols according to the direction of the central government. It is hoped that the realization of a sustainable food house area (KRPL) will provide stimulus and solutions to the community so that they can survive, be productive and be independent in this pandemic. Keywords: Food, Commodities, Asset Based Community Development (ABCD).

ABSTRACT        Original Local Government Revenue is the income used by regional autonomy to fund the implementation of regional autonomy in accordance with each region's potential. Local taxes and retribution are part of local revenue. This study aims to determine the effectiveness and contribution of local taxes and retribution to the Local Government Revenue of Tasikmalaya. This research is a descriptive study using Time Series-type secondary data source. Secondary data comes from the 2016-2019 Budget Realization and Target report of OLGR of Tasikmalaya Region. The results of this study indicate that the highest level of regional tax effectiveness in Tasikmalaya by 2019 was 106.18% and the lowest value is in 2016 at 101.6%, while the highest level of effec-tiveness of regional retribution was in 2016, at 105.33%, and the lowest was 2019 at 90.92%. The contribution of local taxes to Tasikmalaya local revenue reached the high-est in 2016 with 88.59% while the lowest was in 2019, at 49.37%. In the other hand, the highest contribution to regional retribution was in 2016 at 11.4% and the lowest in 2019, at 3, 83%.. ABSTRAK         Pendapatan Asli Daerah (PAD) merupakan pendapatan yang digunakan oleh otonomi daerah untuk mendanai pelaksanaan otonomi daerah sesuai dengan potensi daerah masing-masing. Pajak daerah dan retribusi daerah merupakan bagian dari Pendapatan Asli Daerah. Penelitian ini bertujuan untuk mengetahui efektivitas dan kontribusi pajak daerah dan retribusi daerah terhadap Pendapatan Asli Daerah Kota Tasikmalaya. Penelitian ini merupakan penelitian diskriptif dengan menggunakan sumber data sekunder tipe Time Series. Data sekunder berasal dari laporan Anggaran Realisasi dan Target PAD Kota Tasikmalaya tahun 2016-2019. Hasil penelitian ini menunjukkan bahwa tingkat efektivitas tertinggi pajak daerah Kota Tasikmalaya pada tahun 2019 yaitu 106,18% dan yang paling rendah tahun 2016 yaitu 101,6%, sedangkan tingkat efektivitas retribusi daerah tertinggi pada tahun 2016 yaitu 105,33% dan paling rendah tahun 2019 yaitu 90,92%. Kontribusi pajak daerah terhadap pendapatan asli daerah Kota Tasikmalaya tertinggi pada tahun 2016 yaitu 88,59 dan paling rendah pada tahun 2019 yaitu 49,37%, sedangkan kontribusi retribusi daerah tertinggi pada tahun 2016 yaitu 11,4% dan paling rendah tahun 2019 yaitu 3,83%. JEL Classification : H27, H30

ABSTRACT        Original Local Government Revenue is the income used by regional autonomy to fund the implementation of regional autonomy in accordance with each region's potential. Local taxes and retribution are part of local revenue. This study aims to determine the effectiveness and contribution of local taxes and retribution to the Local Government Revenue of Tasikmalaya. This research is a descriptive study using Time Series-type secondary data source. Secondary data comes from the 2016-2019 Budget Realization and Target report of OLGR of Tasikmalaya Region. The results of this study indicate that the highest level of regional tax effectiveness in Tasikmalaya by 2019 was 106.18% and the lowest value is in 2016 at 101.6%, while the highest level of effec-tiveness of regional retribution was in 2016, at 105.33%, and the lowest was 2019 at 90.92%. The contribution of local taxes to Tasikmalaya local revenue reached the high-est in 2016 with 88.59% while the lowest was in 2019, at 49.37%. In the other hand, the highest contribution to regional retribution was in 2016 at 11.4% and the lowest in 2019, at 3, 83%.. ABSTRAK         Pendapatan Asli Daerah (PAD) merupakan pendapatan yang digunakan oleh otonomi daerah untuk mendanai pelaksanaan otonomi daerah sesuai dengan potensi daerah masing-masing. Pajak daerah dan retribusi daerah merupakan bagian dari Pendapatan Asli Daerah. Penelitian ini bertujuan untuk mengetahui efektivitas dan kontribusi pajak daerah dan retribusi daerah terhadap Pendapatan Asli Daerah Kota Tasikmalaya. Penelitian ini merupakan penelitian diskriptif dengan menggunakan sumber data sekunder tipe Time Series. Data sekunder berasal dari laporan Anggaran Realisasi dan Target PAD Kota Tasikmalaya tahun 2016-2019. Hasil penelitian ini menunjukkan bahwa tingkat efektivitas tertinggi pajak daerah Kota Tasikmalaya pada tahun 2019 yaitu 106,18% dan yang paling rendah tahun 2016 yaitu 101,6%, sedangkan tingkat efektivitas retribusi daerah tertinggi pada tahun 2016 yaitu 105,33% dan paling rendah tahun 2019 yaitu 90,92%. Kontribusi pajak daerah terhadap pendapatan asli daerah Kota Tasikmalaya tertinggi pada tahun 2016 yaitu 88,59 dan paling rendah pada tahun 2019 yaitu 49,37%, sedangkan kontribusi retribusi daerah tertinggi pada tahun 2016 yaitu 11,4% dan paling rendah tahun 2019 yaitu 3,83%. JEL Classification : H27, H30