Crude palm oil is a crop that has a harvest period of ± 2 weeks and is in dire need of dissemination of information using e-commerce in order to be able to predict the price of the yield of companies or individual gardens within the next 2 weeks in order to improve studies on business intelligence. The disadvantage of not implementing e-commerce is certainly detrimental to the garden owner because they have to go through an agent so prices are set based on the agent. So with the application of e-commerce, buyers of crude palm oil can predict prices in conducting business processes to the future. So the need to forecasting the price of crude palm oil heads in order to improve the application of business intelligence using the evolution-based artificial neural network (ANN) method which in this paper is tested with SECoS get a MAPE value of 0.035% and by applying business intelligence can protect transaction costs by 33.3%.

The objective of this study was to analyze the local financial capacity of Pematangsiantar in the course of duty governance, development and community development, the contribution and growth of local taxes, the effectiveness of financial management, the projections and trends of the Local Revenue sources, Admission Local Revenue, and the prospect of Regional Income of Pematangsiantar during Fiscal Year 2015-2017 and the contribution of regional revenue to regional development in Pematangsiantar. The result of this research shows that the Realization of Regional Revenue of Pematangsiantar contributed an average of 93.81 percent, according to the assessment criteria, and the subject included in the category of effective is above 90%. This means that local governments of Pematangsiantar was appropriate and realistic in planning revenue can be seen from their achievements. Contributions and regional revenue growth has increased, indicating their maximum effort in intensification and extensification reception of the Local Taxes and Levies. Discussion of research is with the original income as one source of revenue which shall be used to finance expenditure in order to realize a more equitable development with intensification and extensification of the Local Revenue in line with its potential.

This study aims to measure how the effect corporate taxpayer compliance, the increase of corporate taxpayers’ number and tax audits on the income tax receipts of article 25 with taxation sanctions as a moderating variable. The population of this study amounted to 12,815 business entities sourced from secondary data, if by KPP Pratama Medan Petisah from 2014-2016, the sample of this study amounted to 129 business entities selected randomly, then the number of respondents in this study were 100 business entities which were then processed using multiple linear regression and Moderated Regrression Analysis (MRA). Independent and Dependent variables were measured using the Ratio Scale and Likert Scale. The results of this study indicate that the increase of corporate taxpayers’ number has a significant effect on the income tax receipts of article 25 and compliance with corporate taxpayers and tax audit does not significantly affect the income tax receipts of article 25, but the existence of tax sanctions as a moderating variable significantly affect corporate taxpayer compliance, the increase of corporate taxpayers’ number and tax audits on the income tax receipts of article 25. This was evidenced by the increase in Adjusted R Square from 8.9% to 96.6%. And it can be ascertained that tax sanctions moderate (increase) the effect of corporate taxpayer compliance, the increase of corporate taxpayers’ number and tax audits on the income tax receipts of article 25.

Kemajuan suatu usaha tergantung pada mau atau tidaknya mengadopsi suatu teknologi. Jika tidak mengikuti perkembangan teknologi maka akan tertinggal dan jika mengikutinya maka akan maju bersaing. Namun, adakalanya keinginan untuk hijrah mengikuti perkembangan jaman dari tradisional menjadi modern tidak disertai dukungan dari tenaga ahli  sehingga dalam prakteknya pelaku pengusaha mencoba-coba sendiri tanpa perhitungan yang jelas, alhasil konsumen menjadi kelinci percobaannya dari ketidaktahuannya. Seperti pada pengabdian kali ini, pengusaha roti kacang selama 10 tahun berdiri tidak mengalami kemajuan dalam usahanya, berbagai masalah turut mengambil andil dalam mempengaruhi keuntungan penjualan seperti masalah harga bahan baku untuk pembuatan roti kacang yang tidak stabil, kapasitas kemampuan dalam memproduksi roti kacang setiap harinya terbatas, masa kadaluarsa yang terlalu cepat, kemasan yang tidak menarik dan tidak memenuhi syarat untuk memperoleh bantuan modal dari bank karena tidak mempunyai buku laporan keuangan perusahaan. Dari masalah  diatas penulis ingin memberikan solusi  dengan melakukan kegiatan pengabdian kepada masyarakat.Solusi yang ditawarkan adalah memberikan pemahaman tentang bahan pengawet serta pelatihan penggunaan bahan pengawet untuk memperpanjang masa kadaluarsa, melakukan pelatihan dalam penyusunan laporan keuangan dan memberikan design kemasan produk yang menarik. Diharapkan dengan melakukan kegiatan pengabdian kepada masyarakat ini usaha mitra dapat berkembang.

The purpose of this study was to determine and analyze the Effect Return On