Penelitian ini bertujuan untuk menguji pengaruh kesehatan, tingkat pendidikan, dan upah minimum terhadap kemiskinan. Sampel pada penelitian ini adalah kota dan kabupaten Provinsi Jawa Barat pada tahun 2019-2020. Analisis data pada penelitian ini menggunakan regresi berganda. Penelitian ini menemukan bahwa kesehatan tidak berpengaruh terhadap kemiskinan, pendidikan berpengaruh negatif signifikan terhadap kemiskinan, dan upah minimum kota/ kabupaten tidak berpengaruh terhadap kemiskinan.

Accounting science is part of the philosophy of science, which according to Thomas Khun a science can not be separated from the paradigm revolution. This article aims to explain the development of the basis of accounting standards in Indonesia, which was originally rules based and shifted to principle based. The method used in this article is a literature study. An analytical tool for Khun's paradigm revolution in science that occurred in the development of the basis of accounting standards. The results of this article explain that rules based is a paradigm and prior knowledge. Then the emergence of anomalies in the form of fraudulent financial statement presentations and the existence of globalization created a crisis. The crisis will be the basis of the accounting standards used. IFRS with principles based is a new paradigm and a solution to the crisis. Until now, principle based has become a new knowledge in accounting science.

In providing public services to the community there are still many maladministrations, such as protracted delays, demand for rewards, discrimination, incompetence, not providing services, conflicts of interest, and others.Based on this, not a few of the people choose a quick way to get public services in the village.Therefore, it is important to educate the community and village apparatus related to supervision of public services and prevention of maladministration in the village environment, so that the implementation of public services in accordance with Law No. 25 of 2009. The implementation method used is with blended system seminars, through face-to-face meetings and through zoom meetings.The targets in this activity are the Village Consultative Agency (BPD) as a representation of the village community, and the Telaga Murni Village Apparatus.It is expected that in this activity the community knows better how the public service is carried out and can report if there is an allegation of maladministration, and it is also expected that this activity can provide a better understanding of the village apparatus in minimizing maladministration in public services in the village.

The Covid 19 pandemic that occurred in Indonesia, especially in the Sukaraya Indah Housing, Karang Bahagia District, Sukaraya Village, Kab. Bekasi is changing people's lives both in terms of health and economy. In this case, the behavior of MSMEs has an impact, namely in the form of a lack of knowledge about digital marketing using e-commerce. This program was created in this activity in accordance with the problems that exist in MSMEs, namely providing education about digital marketing, training using the Shopee and Tokopedia applications. This activity was carried out on February 17, 2022 at Sukaraya Indah Housing Rt 002 Karang Bahagia Subdistrict, Sukaraya Village, Kab. Bekasi. The method used is in the form of WhatsApp Group and Google Meeting. The impact obtained by the training participants is helping MSMEs to have more insight to change their selling strategy and helping people who want to maintain their business during this fairly difficult pandemic.