Research aims to understand the factors that cause credit problems and efforts to overcome the credit so that it runs safely on the relaxation of PT Bank Rakyat Indonesia Tuanku Tambusai credit. Data comes from primary data, namely efforts to solve non-performing loans and secondary data, namely the number of admins of credit sections, books, articles, websites, research results related to the problem studied. Researchers collect data with interviews, observations and documentation. The findings in the study that the settlement of non-performing loans by negotiating with the extension of the credit term, the reduction of the rate, the reduction of principal arrears of credit and the addition of credit facilities are in accordance with OJK Regulation No.11 of 2020.

Mahasiswa yang didominasi oleh Mahasiswa yang bekerja yang mempunyai jam yang terikat akan banyak terbantu dengan fasilitas ini, karena itu peneliti tertarik untuk meneliti serta menganalisis kualitas pelayanan yang diberikan oleh perbankan ini, ada lima dimensi kualitas pelayanan jasa yang digunakan oleh pelanggan atau nasabah dalam menilai kualitas pelayanan, yaitu : berwujud (tangible), keandalan (reliability), ketanggapan (responsiveness), jaminan (assurance), empati (emphaty). Kelima dimensi kualitas pelayanan. Dari hasil yang analisis kelima dimensi ini berjalan dengan baik tapi yang perlu diperhatikan lagi adalah variabel empati (emphaty). Diharapkan pihak perbankan memperhatikan memperhatikan faktor empati ini karena rasa nyaman juga menjadi hal penting bagi nasabah dalam melakukan transaksi.

Rendahnya kemampuan bersaing produk-produk UMKM kota Pekanbaru menjadi anomaly ditengah tingginya angka pertumbuhan usaha tersebut. Hal tersebut dimungkinkan karena ketidakmampuan UMKM dalam menciptakan jati diri untuk produk-produk mereka sehingga mudah teridentifikasi dan terdiferensiasi. Pengabdian kepada masyarakat ini bertujuan untuk mengatasi permasalahan tersebut diatas melalui perancangan produk, merek dan branding yang memiliki keunggulan kompetitif, selain memberikan pengetahuan dan wawasan akan arti penting branding produk.pengabdian dilakukan dengan pendekatan brainstorming dan SWOT sebagai teknik analisis,kegiatan pengabdian ini menghasilkan produk berupa sabun cuci dan mandi cair dengan thematic buah-buahan dan memakai merek SEEPRazes.

This study aims to determine: (1) the effect of inventory turn over on tax avoidance on manufacturing companies on the Indonesia Stock Exchange; (2) the effect of return on assets on tax avoidance on manufacturing companies on the Indonesia Stock Exchange; (3) the effect of debt to assets ratio on tax avoidance on manufacturing companies on the Indonesia Stock Exchange.The population used is manufacturing companies that have been and are still listed on the Indonesia Stock Exchange in 2013-2017. The determination of the sample in this study used a purposive sampling method, until 66 company  samples were obtained from a population of 121 companies. Based on data availability, the type of data used is secondary data in the form of financial statements of manufacturing sector companies listed on the Indonesia Stock Exchange in the period 2013 - 2017.

The cake making business is a home-based business that is widely practiced by people in Pekanbaru. The large demand for cakes is a promising business opportunity. The conditions of intense competition require cake-making businesses to be active in making breakthroughs and innovations, so that their products remain in demand by consumers. The cake-making business as a small business also experiences various obstacles, including low turnover and production capacity, as well as weakness in the marketing aspect, especially in distribution channels for its products. This community service activity is carried out on cake-making entrepreneurs in West Sidomulyo Pekanbaru. This activity aims: 1) cake-producing entrepreneurs can run their business professionally, creatively and innovatively, 2) expand the market for their products, 3) increase their production capacity, 4) increase their expertise and skills in making sponge cakes. Activities in this service include training in marketing management, entrepreneurship, and preparation of financial reports). Based on the implementation and evaluation of the results of activities, it can be concluded that cake-producing entrepreneurs can run their business professionally, creatively and innovatively, and there is an increase in production capacity due to increased demand from customers.