UMKM merupakan bentuk usaha kerakyatan untuk menopang perekonomian negara dimana di dalam masa pandemi Covid-19, UMKM merupakan usaha yang paling terdampak. Masalah klasik yang sering muncul adalah rendahnya tingkat pembayaran pajak oleh UMKM. Sehingga dengan PP No. 23 tahun 2018 yang berlaku 1 Juli 2018 dimana pemerintah menurunkan tarif pajak final bagi UMKM yang awalnya 1% menjadi 0.5% diharapkan mampu meningkatkan kesadaran WP untuk patuh membayar pajak pada masa pandemi covid-19. Dalam penelitian ini faktor-faktor yang diambil adalah Sosialisasi Perpajakan, Pelayanan Fiskus, dan Pelaksanaan Self Assessment System. Penelitian ini dilakukan pada Wajib Pajak UMKM di kota Semarang, Tujuan dari penelitian ini adalah untuk mengetahui seberapa besar tingkat pengaruh Sosialisasi Perpajakan, Pelayanan Fiskus, dan Pelaksanaan Self Assessment System terhadap kepatuhan wajib pajak pada saat pandemi Covid-19. Populasinya adalah Wajib Pajak UMKM di Kota Semarang berjumlah 2.129 WP. Teknik pengambilan sampling menggunakan simple random sampling dengan rumus slovin didapatkan sampel berjumlah 95 WP. Alat analisis menggunakan regresi linier berganda dan uji asumsi klasik digunakan untuk menilai tingkat penyimpangan data. Hasil penelitian menunjukkan bahwa Sosialisasi Perpajakan dan Pelayanan Pajak tidak berpengaruh terhadap kepatuhan WP, sedangkan Pelaksanaan Self Assessment System berpengaruh positif signifikan terhadap kepatuhan wajib pajak pada saat pandemi Covid-19. Uji Koefisien Determinasi menyebutkan bahwa ketiga variabel mampu memberikan pengaruh terhadap kepatuhan wajib pajak sebesar 21.9%, sedangkan sisanya sebesar 79.1% dipengaruhi variabel lain diluar penelitian.

This study was conducted to examine the effect of leverage ratio, activity ratio and firm size on company’s stock price with dividend policy as the intervening variable in manufacturing companies listed in Indonesia Stock Exchange in 2015-2017. This study had a population of 420 companies and a total sample of 114 companies. The sampling technique used purposive sampling. The first regression results showed that Debt to Equity Ratio, Total Asset Turn Over, Firm Size partially did not affect Dividend Policy. The second regression result of Debt to Equity Ratio, Dividend Policy had no effect on Stock Price, Total Asset Turn Over had a positive effect on Stock Price, Firm Size had a negative effect on Stock Price. Debt to Equity Ratio (X1), Total Asset Turn Over (X2), Size (X3) affected Dividend Policy by 1.1% and Debt to Equity Ratio (X1), Total Asset Turn Over (X2), Firm Size ( X3), Dividend Policy (Y2) affected Stock Price of 9.9%. The mediation test results showed that Dividend Policy is proven to mediate the relationship of Total Asset Turn Over and Firm Size on Stock Price, while Debt to Equity Ratio on Stock Price cannot be mediated by Dividend Policy.

This study aims to examine the effect of institutional ownership, independent commissioners on the value of the company with return on assets as intervening variables. The test results for a sample of 32 construction companies from 2014 to 2017 using path analysis. Institutional ownership and independent commissioners do not have a direct effect on company value and return on assets, while return on assets directly has a significant effect on the value of companies in construction companies on the IDX. While profitability is not able to mediate the effect of good corporate governance on firm value because of the Z Score under 1.98. For Square Multiple Correlation is 83.8% which indicates that the research capital framework is quite good at explaining the dependent variable.Keywords: Institutional Ownership, Independent Commissioner, Return On Assets, Company Valu

Keberhasilan pengelolaan keuangan sebenarnya lebih banyak ditentukan oleh keberhasilan mengatur pengeluaran, karena kekuatan kontrol setiap pengeluaran biasanya lebih besar dari daya kontrol terhadap penghasilan. Sehingga dibutuhkan tingkat kedisiplinan didalam setiap kontrol pengeluaran. Tonggak keberhasilan kontrol pengeluaran adalah ibu rumah tangga sebagai tonggak pemegang keuangan didalam rumah tangga. Hal ini dialami oleh ibu-ibu rumah tangga di Persit Kartika Chandra Kirana Ranting 4 Pal Cab 4 PD V / Diponegoro, dimana masih kesulitan didalam melakukan pengelolaan keuangan untuk pendidikan anak. Apakah dana pendidikan ini harus disimpan sebagai tabungan atau investasi. Padahal biaya pendidikan anak semakin lama semakin meningkat seiring dengan dengan tingkat inflasi ±15-16%. Dengan minimnya kesadaran tentang pengelolaan dana untuk pendidikan pada ibu-ibu rumah tangga di Persit. Kegiatan PKM yang dilakukan adalah menentukan tujuan keuangan, mengumpulkan informasi dan data, memeriksa kondisi keuangan, membuat rencana keuangan, melaksanakan rencana-rencana keuangan, dan review target. Pada kelompok pengeluaran di buatlah akun investasi dana pendidikan yang nantinya dana ini akan digunakan untuk membiayai pendidikan di kemudian hari. Hasil dari program Pengabdian Kepada Masyarakat adalah peningkatan kemampuan ibu-ibu rumah tangga di Persit Kartika Chandra Kirana Ranting 4 Pal Cab 4 PD V / Diponegoro didalam mengelola keuangan mereka khususnya pengeluaran dana investasi pendidikan dengan penuh kehati-hatian.Kata kunci: ibu rumah tangga, perencanaan keuangan rumah tangga, investasi dana pendidikan. AbstractThe success of financial management is actually more determined by the success of managing expenditure, because the power of control of each expenditure is usually greater than the power of control over income. So it takes the level of discipline in every expenditure control. The milestone of spending control is the housewife as a financial holder in the household. This is experienced by housewives in Persit Kartika Chandra Kirana Twig 4 Pal Cab 4 PD V / Diponegoro, where there are still difficulties in carrying out financial management for children's education. Does this education fund have to be saved as savings or investment. Even though the cost of children's education is increasingly increasing along with the inflation rate of ± 15-16%. With the lack of awareness about managing funds for education in housewives in Persit. PKM activities undertaken are determining financial goals, gathering information and data, checking financial conditions, making financial plans, implementing financial plans, and reviewing targets. In the expenditure group an account is created for investment education funds which later these funds will be used to finance education in the future. The result of the Community Service Program is the improvement of the ability of housewives in Persit Kartika Chandra Kirana Twigs 4 Pal Cab 4 PD V / Diponegoro in managing their finances especially the expenditure of education investment funds with caution.

The application of PSAK 72 related to income in 2019 is very permissible because as a result of testing the effectiveness of financial decisions. This study aims to further examine the effect of PSAK 72 on price earning ratio with firm size as a control variable in Real Estate companies listed on the IDX in 2019. The sampling technique uses purposive sampling so that a sample of 35 companies is obtained. The statistical tool uses multiple linear regression. The results showed that the application of PSAK 72 had a significant positive effect on price earning ratio with a determination coefficient of 27.2%. And for the control variable, company size also had an influence on the price earning ratio by increasing the level of determination coefficient by 40.2%.