The aims of the service is to provide information and education to the people in the Sumber Mulyo, one of sub-district in Binjai especially the members of ‘Satu Hati’ Garbage Bank. regarding household waste management and provide practical training to develop new products with higher economic value by empowering garbage. This activity was carried out in the form of lectures and training on Maggot cultivation (Black Fly Soldier / BFS) and egg shell processing which was attended by members of the 'Satu Hati’ Waste Bank. Through this activity of organic eggshell waste it is hoped that members of the ‘Satu Hati’ Garbage Bank will gain new knowledge that can be practically implemented to deal with waste and can also receive economic benefits through the processing and Maggot cultivation.

This study aims to see the effect of tax socialization obtained by employees on employee compliance at Estomihi Hospital Medan by using tax knowledge as an intervening variable. This research is field research, and the research design is explanatory using 60 respondents as the research sample. The results of this study indicate that the better the socialization provided to taxpayers will have an impact on increasing the knowledge of taxpayers; The better knowledge of taxation will have an impact on increasing taxpayer compliance in carrying out their obligations; Tax socialization does not directly impact on taxpayer compliance through taxation socialization will provide knowledge to taxpayers so that taxpayers who have good knowledge will have compliance in carrying out their obligations as good taxpayers.

Penelitian ini bertujuan untuk mengetahui pentingnya keadilan dalam penyusunan anggaran, baik secara distributif anggaran maupun keadilan procedural anggaran sebagai interveningnya. Desain penelitian ini bersifat explanatoryresearch yang bertujuan untuk memperoleh gambaran tentang partisipasi penyusunan anggaran terhadap kinerja manajerial dalam menggunakan keadilan distributif anggaran dan keadilan procedural anggaran sebagai variable intervening yang dilakukan pada . Teknik analisis data dalam penelitian ini menggunakan pendekatan variance based atau component based dengan PLS orientasi analisis yang menunjukkan bahwa semakin baik partisipasi karyawan dalam penyusunan anggaran akan berdampak semakin tingginya keadilan distribusi angggaran dan keadilan prosedural angggaran, semakin baik keadilan distribusi anggaran akan berdampak pada peningkatan kinerja managerial rumah sakit Estomihi Medan, semakin baik keadilan prosedural anggaran akan berdampak pada peningkatan kinerja managerial rumah sakit Estomihi Medan.

This training aims to increase public awareness of making simple financial reports for small and medium enterprises. The results of this training are expected to increase participants' knowledge about the positive impact of making simple financial reports when running a business. The training is carried out by giving lectures on simple financial reports and directly training the participants to make simple financial reports. The results of this training show the enthusiasm of the participants to apply the training material to the businesses they are currently running. In addition, most of the participants felt that the material provided had succeeded in changing their thinking about simple financial reports.

This activity aims to help teachers at SD Negeri No. 104274 Pematang Kasih, Pantai Cermin District, Serdang Regency understands the importance of personal financial planning as well as practical things and basic principles that can be carried out in the context of these activities. Activities carried out in the form of lectures or seminars attended by 20 teachers at the school. Through this activity, it is hoped that it can provide benefits where teachers have a new understanding of the importance of financial planning process, understanding financial goals at every phase of life, financial planning life cycle, personal finance principles in planning