The development of cloud computing technology that is mushrooming in the world, as well as in Indonesia, is one of the causes of revolutionary changes in trends that have made many industries / organizations / agencies / institutions / companies adopt and implement them. To face the challenges of these technological developments, the Indonesian Business Polytechnic Murni Sadar Campus Pematangsiantar City is one of the private universities engaged in the world of education ready to face these changing trends to take part in educating the nation's children. The challenge of the development of cloud computing technology is to design a system with openstack as the software platform for the cloud, the ubuntu server as the operating system uses virtualization with virtualbox in order to obtain a capable system before being implemented to a physical server in the laboratory room in order to increase the efficiency of lectures. aimed at meeting the needs for practicum activities for students at the PBI campus so that they can taste and explore cloud computing technology so that they have additional knowledge to face the revolution of industrial 5.0.

This study deals to find out how far the skill of finance & banking students in writing descriptive text. This research was designed as descriptive quantitative research and it was conducted at Indonesian Business Polytechnic which is located in Sriwijaya Street. The number of sample in this research was 25 students which were taken from finance and banking students grade two. In this research, the researcher used writing test as the instrumentation of the research where the students were asked to write a descriptive text based on the topics given to them. In analyzing the students' writing score, the researcher found that there were 3 students got score in range 85-100 and it can be classified into the excellent level (12%). Then, the researcher found that there were 12 students got score in range 70-84 and it can be classified into the good level (48%). The researcher also found that there were 5 students got score in range 55-69 and it can be classified into the fair level (20 %). Then, the researcher found that there were 3 student got score in range 50-54 and it can be classified into the poor level (12%). Then the last, there are 2 students got score on range 0-49 and it canbe classified into the very poor level (18%). The average score for students' writing skill in descriptive text in this research was 69.52 and it can be categorized as Fair level. So, it can be concluded that the students writing skill in descriptive text at second grade of finance & banking students Indonesian Business Polytechnic Murni Sadar was in fair level.

Local tax revenues and levies, especially in the city of Pematangsiantar, have not been fully implemented effectively and optimally because one of them is the regulations on tax collection and sanctions for violations that have not been fully enforced. As a developing area, the city of Pematangsiantar should manage sources of income that can be used in development to improve public services in a real and sustainable manner. The potential that exists in Pematangsiantar City must be managed optimally, seen from the number of restaurants and hotels in Pematangsiantar City, an indication that if the government is serious in handling taxes, the revenue that will become Pematangsiantar City's income will increase. However, it is estimated that the main problems in the study of tax potential are not insignificant, mainly related to administrative performance as well as taxpayer compliance. For this reason, a solution is needed how to make efforts to increase tax revenue

The purpose of this study was to formulate a strategy in the development of tourism based on creative economy in Ajibata Subdistrict, Toba Samosir Regency, especially in the two tourist villages of Parsaoran Sibisa Village and Sigapiton Village. This research will provide solutions and strategies to improve the economy of the local community, considering that Lake Toba is one of the strategic areas for national tourism. With the existence of the policy formulation, it is expected to be able to boost the income of the community around the middle to lower economic groups, bearing in mind the majority community as farmers and gardeners. The Research methods is descriptive using qualitative analysis. Data collection was carried out using interview techniques with the government of Toba Samosir Regency such as sub-district heads, village heads, tourism agencies, business operators, surrounding communities and tourist attractions. Data collection is also done by observation and documentation. Analysis techniques are performed using Interactive Analysis where the data collected is then reduced, presented data and draws conclusions. It is expected that with this research able to contribute and input in the development of creative economy-based tourism that is able to integrate the natural beauty, culture, culinary and local products in Toba Samosir Regency.

Work discipline can improve company progress. This study aims to determine the influence of employee work discipline on employee performance at PT Bridgestone Pondok Bandar Jambu, Simalungun Regency.This research is a quantitativestudy using all employees as the sample. Data collection techniques is done by distributing questionnaires, observation,and documentation.The results of the data were obtained by using SPSS, the data were tested by validity test, reliability test, Kolmogorov-Smirnov test, normality test, and simple linear analysis. From the research results, there is a significant positive effect of work discipline on employee performance where the magnitude of the influence of the discipline variable is 51.6% while the remaining 48.4 % is influenced by other variables that are not examined in this study such as work environment variables, leadership style,and others.Keywords: Disiplin kerja, kinerja karyawan