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.

The purpose of this study was to determine the role of microfinance institutions in empowering the small and medium-sized communities. SMEs really need the role of microfinance institutions, especially in terms of funds to expand markets and develop their businesses, so as to make a large contribution to the national economy. The role of MFIs has been tested, survived the economic crisis and even strengthened. MSMEs are business units where the Indonesian economy has so far relied heavily on MFIs. It is not surprising that many parties have turned their attention to MFIs, but the attention given has not fully touched the face of MFIs with fundamental questions. microfinance institutions so that they can actually strengthen and develop as micro, small and medium enterprises, especially financial institutions in small communities. This microfinance institution was established because it was driven by the community's need for funds to develop their business. the question about the need for funds faced by the majority of the community has been responded positively by several people who are willing to lend some of their funds for MSME capital. Funds lent to customers come from the MFI's own funds or from depositing funds into the microfinance fund of the client's institution. Judging from the potential and funding sources that have been implemented, the MFI actually serves customers and manages them based on. If financial institutions can coordinate fund management with each other, then this can be a huge advantage