<p>Transfer income to Kucur Village, namely the Village Fund of Rp. 975,736,000 Village Fund Allocation of Rp. 524. 923,600 and the sharing of taxes and levies of Rp. 4,146,000 All are accountable by village officials through administration, reports, and accountability. The research objective was to supervise village financial management to prevent accounting fraud as measured by Permendagri No. 113 of 2014. Researchers researched the Kucur Village office, Dau District, Malang Regency, using a qualitative research type with a descriptive approach and the data used were primary and secondary data. , analyzing data using interviews and documentation, analyzing data using interactive model analysis and analysis techniques focus on administration, reporting, and accountability. The results of the Kucur Village financial research have been effective, it can be seen from the administration, reporting, and accountability, all village cash receipts, and village cash expenditures directly use the application of the side, by using the village financial management sides it is difficult to manipulate.</p>

Taxes are very important in increasing tax revenues in Malang City. Tax rates of types of boarding houses with a number of rooms more than 10 (ten) are set at 5% (five percent). Increased tax revenue is supported by knowledge, understanding, and awareness of taxes carried out by Plasya boarding owners on taxation. The purpose of this study is to find out the knowledge, understanding and reflection of boarding house business owners about boarding tax in Malang Lowokwaru Salvation as a whole. The research conducted is research using quantitative methods. Determination of this research sample using the pruposive sampling method. The sample was obtained as many as 40 Kos Taxpayers in Lowokwaru District, Malang City. The data used are questionnaires and documentation. The data analysis method used is multiple linear regression using the SPSS program. The results of the study prove that partially (each) knowledge of the boarding tax amounted to (3.132), the tax on the boarding tax amounted to (2.817) and awareness of the boarding tax amounted to (3.623). Overall knowledge, understanding and awareness of boarding taxes on business owners in Lowokwaru District, Malang City is 61.2%. What needs to be done by Kos Taxpayers is that it is appropriate to pay taxes such as timely taxes to increase and increase tax returns to improve the development and economy of Indonesia.

Nitriding process using ammonia gas as a nitrogen source has been carried out with the aim of improving the surface quality of nodular cast iron until the highest surface hardness reaches 426.2 HV. In this study, the nitriding process was carried out with a variety of advanced processes using nitrogen gas in the fluidized bed reactor and without using nitrogen gas in the muffle furnace with a constant variable nitriding time of 4 hours. The continued process is 2 hours each, while the gas composition used is 80% ammonia and 20% nitrogen with a total gas flow of 0.7 m2 hour−1. From the result of SEM test analysis obtained in the advanced process variations with nitrogen gas in the fluidized bed reactor and without nitrogen gas in the muffle furnace, on the surface of nodular cast iron a nitride layer was formed in the form of Fe3N and Fe4N. The largest average thickness formed in advanced process specimens using nitrogen gas in the fluidized bed reactor was 24.64 µm and without using nitrogen gas was 6.06 µm. The EDX test analysis showed that the specimens that received treatment with nitrogen gas had a nitrogen gas content of 43.7% higher than the specimens that did not receive the treatment. The hardness test results showed the distribution of hardness values in specimens that received treatment with nitrogen and without nitrogen. The highest surface hardness is 560.6 HV on the surface of the specimen with nitrogen gas while the specimen without nitrogen gas has a hardness of 426.2 HV.

Kegiatan pengabdian dilaksanakan untuk mengatasi permasalahan trauma dan menjalankan protokol kesehatan pada masyarakat selama di pengungsian. Masyarakat di pengungsian mengalami perubahan kondisi kesehatan dan perekonomian keluarga. Pemecahan masalah pada kegiatan ini dilakukan melalui pendekatan pendampingan dan pemulihan trauma pasca erupsi Gunung Semeru pada ibu-ibu, bapak-bapak, anak, dan lansia di Desa Curah Kobokan dan Desa Supiturang Kabupaten Lumajang. Tujuan pengabdian ini antara lain: (1) Meningkatkan frekuensi pendampingan secara psikologis pada masyarakat korban erupsi Gunung Semeru, dan (2) Meningkatkan pemulihan mental dan perekonomian masyarakatnya. Pendampingan ini sangat diperlukan karena melalui kegiatan pendampingan sebelumnya, masyarakat sudah merasa bahwa beban mereka lebih berkurang dan mental mereka semakin baik.

Cara seseorang memimpin tentu berbeda dengan orang lain. Cara seseorang mempengaruhi orang lain, bawahan atau kelompok, kemampuan mengarahkan tingkahlaku bawahan atau kelompok itulah yang disebut dengan karakteristik seorang pimpinan. Pimpinan harus memiliki kemampuan atau keahlian khusus dalam bidang yang diinginkan oleh kelompoknya untuk mencapai tujuan organisasi atau kelompok. Tujuannya untuk mengetahui adanya pengaruh gaya yang terdiri atas kepemimpinan Kharismatik, gaya kepemimpinan Demokratis, gaya kepemimpinan Otoriter, dan gaya kepemimpinan Moralis terhadap kinerja pengusaha kecil makanan olahan di Kelurahan Tlogomas, Kecamatan Lowokwaru, Kabupaten Malang. Dalam penelitian ini peneliti menggunakan jenis penelitian kuantitatif, Lokasi penelitian dilakukan di Kelurahan Tlogomas, Kecamatan Lowokwaru Kota Malang. Berdasarkan objek penelitian yang penulis ambil jumlah sampel yang digunakan adalah 42 pengusaha. Dengan metode Wawancara, observasi dan kuesioner dan dilakukan uji validitas dan reliabilitas untuk analisis data menggunakan analisis linear berganda (uji simultan dan uji parsial). Bahwa penelitian ini menyimpulkan gaya kepemimpinan kharismatik, kepemimpinan otoriter dan gaya kepemimpinan demokratis tidak berpengaruh terhadap kinerja pengusaha kecil makanan olahan. kepemimpinan moralis memiliki pengaruh yang signifikan terhadap kinerja pengusaha kecil makanan olahan.