The purpose of this study is to analyze the design of the carbon tax policy that will be applied in Indonesia, as well as to analyze and provide an overview of the best practice of implementing carbon tax in Indonesia. The analysis used is based on existing field facts and confirmed by existing theories and regulations. The data analysis method used in this study is descriptive or comparative analysis with a practical approach methodology, namely comparing carbon tax policies in several countries to be used as a reference in making the ideal carbon tax formulation and the mechanism for implementing carbon tax in Indonesia. The results of this study indicate that the application of CO2 tax is basically suitable to be applied in Indonesia. The first reason refers to the study of the International Monetary Fund (IMF) and OECD, carbon tax can be one of the policy options available as a revenue stream because the pandemic puts pressure on tax revenues. Second, the CO2 tax is directed to climate protection and becomes an environmental protection tool. His methods of reducing negative externalities are in line with the principles of sustainable development. Third, many countries have introduced carbon taxes, including countries in Europe and others. However, the implementation of the carbon tax has not been implemented in Indonesia, this can be seen from the negative impacts of the implementation of the carbon tax. In addition, the results of the analysis show that gross domestic product (GDP), real consumption, and employment (employment) are predicted to be lower, if the policy is implemented without any follow-up actions taken, this will certainly cause negative pressure on all macro variables economy.

Munculnya wabah penyakit Corona Virus Disease-19 (Covid-19) sangat mempengaruhi kehidupan manusia, dimana bulan Juli 2021 tahun ini merupakan tingkat pelonjakan kasus COVId-19 yang beredar dimana-mana justru malah membuat imunitas tubuh masyarakat semakin menurun dan semakin banyak yang sakit karena rasa kekhawatiran mereka sendiri, utamanya pada masyarakat Ds. Somowinangun Kec. Karangbinangun Kab. Lamongan.Tujuan dilakukannya pengabdian masyarakat ini yaitu untuk membantu dan memberikan arahan kepada masyarakat agar tidak terlalu cemas dalam menghadapi kasus COVID-19. Dan dalam pengabdian kali ini kami berinisiatif untuk mensosialisasikan pembuatan jamu alami yaitu jamu serai, dengan bahan yang mudah didapatkan dan dengan modal yang sangat ekonomis. Resep jamu serai ini sudah digunakan di salah satu Puskesmas di Lamongan, jadi sudah terjamin keamanan dan keefisienannya. Sekaligus memperkenalkan salah satu pembuatan jamu alami kepada masyarakat utamanya Ds. Somowinangun yang nantinya bisa digunakan sebagai ladang bisnis utamanya di masa pandemi saat ini. Hasil kegiatan ini sangat sesuai yang diharapkan yaitu masyarakat menjadi lebih bersikap tenang dan Imunitas tubuh lebih meningkat dalam menghadapi pandemi COVID-19.

The word literacy is now very familiar to the public. We define someone who is literate as someone who is literate or can read.  Reading has a very strong cultural influence on the literacy development of students.  Unfortunately, student achievement at SDN Beru is still low.  Therefore, in community service in Beru village, we held a literacy movement program to increase interest in reading. The implementation method applied is to provide assistance by interacting directly with students through teaching and learning activities in the classroom. The goal is that students at SDN Beru can read. The result of this service is that students gain new knowledge from the literacy movement.

A company always needs capital both for business opening and business development. The funding problem will not be separated from a company which includes how much the company's ability to meet the needs of funds that will be used to operate and develop its business. The optimal capital structure policy is where there is a good balance between risk and return which will ultimately maximize the value of the company. The company's goal of maximizing company value also means maximizing shareholder wealth. In a company that has gone public, the value of the company is reflected in the price of shares traded on the stock exchange. This study aims to determine the effect of changes in corporate income tax rates, company size on capital structure with profitability as a moderating variable. The sample in this study amounted to 26 companies with the object of trading and service companies listed on the IDX in 2019-2020 during the pandemic. Purposive sampling was chosen as the sample acquisition method. MRA is used as a sample testing selection with spss 26 as software. This study proves that capital structure cannot be influenced by changes in corporate income tax rates but company size can be influenced by profitability and company size and the results also show that changes in corporate income tax rates moderated by profitability do not affect capital structure, and weaken company size on capital structure

A company’s management team is responsible for measuring its financial performance and assessing the operational needs for utilizing the company resources based on its ability to generate profits. The ongoing COVID-19 pandemic made it imperative for the banking sector to implement effective profit management strategies so that their financial position remains stable, considering that there are several government policies regarding the other types of funds. This study intended to examine the accounting and profit management practices applied by the banking sector companies in Indonesia during the COVID-19 pandemic. Using a qualitative descriptive method, the researchers extracted data from the online Indonesia Stock Exchange (IDX). A sample of 13 banking companies was selected. Data analysis was done using narrative study techniques based on theoretical assumptions by analyzing existing documents. The majority of banks studied in this research applied accrual-based accounting records because of their relationship to income recognition. Profit management was implemented to maintain financial performance and tax savings. Keywords: accounting record-keeping, profit management