Dengan adanya pandemic covid-19 ini menjadikan pembelajaran berbeda dari biasanya yaitu sebelum adanya pandemic covid-19 pembelajaran dilaksanakan secara tatap muka bertemu di sekolah, namun dengan adanya pandemic covid-19 seperti saat ini akhirnya pembelajaran dilaksanakan secara jarak jauh menggunakan bantuan teknologi. Kesiapan teknologi baik dari segi guru sebagai pendidik, kesiapan orang tua dalam menyediakan fasilitas kepada siswa dirumah, serta kesiapan siswa sebagai pelaksana pembelajaran jarak jauh harus dipersiapkan terlebih dahulu agar pembelajaran dapat berjalan dengan lancar. Tujuan dari kegiatan pengabdian masyarakat yaitu untuk melakukan pendampingan guru dalam menggunakan media pembelajaran berbasis teknologi untuk optimalisasi pembelajaran. Langkah-langkah yang digunakan untuk mengatasi permasalahan mitra yaitu: 1) sosialisasi program; 2) pelatihan dan praktik dalam menggunakan media pembelajaran berbasis teknologi untuk optimalisasi pembelajaran; 3) pendampingan; dan 4) monitoring. Dari kegiatan pengabdian yang sudah dilakukan dikatahui bahwa antusias dari guru dalam mengikuti pendampingan ini menunjukkan antusias yang tinggi. Hal tersebut terlihat dari adanya kemauan yang kuat dari para guru untuk mau memahami dan mempraktikkan dalam membuat modul menggunakan aplikasi Flip PDF.

Religious programs cannot be carried out due to the Covid-19 Pandemic. However, after the repeal of PPKM, the school resumed carrying out the religious program. This study aims to analyze the school's efforts to revitalize religious programs when schools are allowed to hold face-to-face learning in line with the decline in the spread of Covid-19. The research method used is descriptive qualitative. Research informants are school principals, PAI teachers, and students. Collecting data through observation, interviews, and documentation. Data analysis through data reduction, data display, and drawing conclusions. This study found that the revitalization of religious programs was carried out after the program was not implemented optimally or even could not be implemented due to the Covid-19 Pandemic. This revitalization is essential as a form of school responsibility in strengthening character education, one of which is the religious program. The revitalized programs are 1) Quran recitation at the 0th hour, 2) commemoration of Islamic holidays, and 3) Yasin recitation. On the other hand, the school also revitalizes the teachers' understanding of the importance of religious education, teacher professionalism, and moral degradation as a challenge. Revitalizing religious programs can be done after the end of Covid-19 by revitalizing the program and teacher's understanding so that it can educate students' character through religious education in schools.

This research was conducted based on the results of researchers' observations about the role of parents in increasing children's economic learning motivation during the pandemic for senior high school level students in Bajulan Village, Loceret District, Nganjuk Regency. The purpose of this study was to determine the role of parents in increasing motivation to learn economics during the pandemic for senior high school education level students. The researcher used a qualitative approach with field research methods, especially descriptive types with the research subjects were parents and high school students who took economics subjects. The research was carried out using observation, interview and documentation techniques. The results showed that the role of parents in increasing children's learning motivation were 1) parents as children's facilitators, the form of facilities provided by parents to students were providing Wi-Fi, cellphones, study tables and money allocated for internet quotas, 2) parents as motivators for students, the form of motivation given by parents to students in the form of advice and warnings, and 3) parents as guide, the form of guidance given by parents to students was role model. Based on data analysis, it can be concluded that the role of parents in increasing motivation to learn economics is quite good. It can be seen from observations and interviews that the role of parents has been well realized by parents. Keywords: The Role of Parents, Motivation, Learning Economics, Pandemic Period.

This study aims to analyze the impact of the Covid-19 pandemic on the performance of the Kediri City Government's budget (APBD), including: 1) analysis of regional revenue performance, 2) analysis of regional expenditure performance, with several elements of analysis for each type of performance analysis, and 3) performance analysis. Financing, so that the results of this analysis provide an overview related to the posture and performance of the budget and are expected to be a reference for the Kediri City Government in determining policies, especially the economic sector. Quantitative descriptive methods were used in this study to describe phenomena with data processing systems that were already available in the form of numbers that describe the Kediri City Government APBD. The analysis of research data used in this study was in the form of financial ratios sourced from the Kediri City Government Financial Statements for three years before the Covid-19 Pandemic (2017-2019) and at the moment the Covid-19 Pandemic (in 2020) occurred. The results of data analysis show that: (1) the performance of the revenue budget is categorized good, because the realization of income exceeds the set target. In 2020, although the realization of revenue could exceed the target, the percentage of revenue decreased compared to previous years, (2) as a impact of the Covid-19 Pandemic, the revenue of the City of Kediri in the 2020 fiscal year experienced a negative growth of -4.2%., (3) the budget performance of the Kediri City Government from 2017 to 2020 in the aspect of financial independence was categorized very low, (4) the realization of regional tax revenues and regional levies exceeds the targets set in APBD, and the performance of the Kediri City Government in the aspect of the effectiveness of local tax collection and regional levies were in the very effective category, (5) the performance of the Kediri City Government in collecting revenue in the form of regional taxes and regional levies was categorized efficient, (6) in the 2020 fiscal year, when the Covid-19 Pandemic occurs, the absorption of the Kediri City Government's budget was the lowest compared to previous years, (7) the 2020 budget year the growth of the Kediri City Government expenditure grew minus 8.00% (-8.00%) compared to the previous year, (8) the performance of the Kediri City Government in terms of spending efficiency for the last four years, from 2017 to 2020 has shown an efficient performance, (9) the Government of Kediri City allocates the budget in its APBD mostly for indirect expenditure (an average of 55%), which consists of personnel expenditure, grants, and social assistance, and the rest were allocated for direct expenditures (an average of 45%) which consists of goods and services expenditures, and capital expenditures, (10) SiLPA for the 2020 fiscal year has increased by 11% from the previous year's of SiLPA. Keywords: Covid-19 Pandemic, Budget Performance, Revenue, Expenditure, Financing.

The aim of this study was to determine the reasons why high school students were having trouble learning accounting during the Covid-19 outbreak. The findings demonstrated the existence of both internal and external variables. Students' lack of confidence when answering accounting problems and their lack of enthusiasm and drive for studying financial transactions are internal factors. The teacher's boring explanation of online learning, friends who frequently invite you to play, unstable internet connections, and the lack of harmonious communication between children and parents are among the external factors, while the relationship between accounting teachers and students is distant. This study used a qualitative methodology and was carried out in SMA Negeri 6 in Kediri City, East Java Province, Indonesia.