The existence of a policy in VAT refund for taxpayers is considered a potential loss of state revenue and is a dilemma for tax authorities, because this policy can reduce tax revenue. In addition, taxpayers may deliberately or accidentally misrepresent data in tax statements in order to receive a tax refund. In this study, the authors analyze the factors that can influence the decision on tax refunds. These factors are: nationality, education, religiosity, love of money, machiavellian corporate tax accountants. Nationality, education and religiosity are integral to the social identity of an employee. Machiavellianism in psychology refers to a personality trait which sees a person so focused on their own interests they will manipulate, deceive, and exploit others to achieve their goals. To prove the study hypothesis, the authors use the postulates of the theory of planned behavior. The data for the analysis was collected by the method of questioning 92 corporate tax accountants, representing various companies that are taxpayers. All taxpayers selected for the study are served by the Palembang Medium Tax Office (Indonesia). The study results show that there is a significant influence of nationality, education, religion, love of money and machiavellianism of corporate tax accountants on the decision making for overpayment tax refunds. This is due to the need for a sense of pride in nationality, level of education, love of money and machiavellian where when complexity increases, professionals need to increasingly rely on experience in providing decision-making recommendations in filing overpayment tax refunds. There is no significant influence of religiosity on decision making for overpayment tax refunds where the tax accountants in making their restitution decisions do not see religious commitment in which one’s behavior is coordinated with religious values, beliefs and practices which are not applied in making the overpayment tax refund decision.

virus infection originating from Wuhan in China over time has spread throughout the world including Indonesia. Various forms of regulations created in the form of legal instruments are one of the practical solutions that can solve this national problem. In line with the progress of these regulations with the Covid-19 case in Indonesia, it has not resulted in significant changes to reduce the number of cases of covid-19. The purpose of this article is to evaluate the regulations created in the response to the spread of Covid-19. The method used is a literature study using articles obtained from databases, implementation guidelines, the Republic of Indonesia Law, Minister of Health Regulations, Presidential Regulations and Government Regulations that fulfil the inclusion and exclusion criteria. The Government policies that are doubtful and even tend to be inconsistent is the one that causes ineffectiveness of these regulations in reducing the number of cases of the spread of Besides that, the lack of public understanding can lead to the various forms of violations in handling Covid-19 cases, because information knowledge plays an important role in influencing human behaviour.

Kegiatan pengabdian masyarakat ini bertujuan untuk mengetahui pentingnya penyusunan anggaran, memahami jenis dan fungsi kas, tujuan penyusunan anggaran kas, sumber dan penggunaan kas, faktor-faktor yang mempengaruhi penyusunan anggaran kas, penerapan penyusunan anggaran kas dan metode anggaran kas kepada Home Industri Makanan dan Minuman di Kota Palembang, Sumatera Selatan. Metode yang digunakan adalah ceramah dan diskusi yang disertai dengan pemberian simulasi dan pendampingan selama kurun waktu empat bulan (Agustus – November 2022). Kunjungan berupa pemberian materi pelatihan diberikan sebanyak tiga kali di waktu yang berbeda. Hasil dari kegiatan ini menunjukkan bahwa setelah diberikan pelatihan Home Industri Makanan dan Minuman memiliki pengetahuan mengenai kas disertai cara penyusunan dan penerapan.

Granules come from small particles which then become single larger particles to form a lump. The binder in the granules is used to ensure the incorporation of the powder particles in the granules. Manihot starch is a natural binder and polyvinylpyrrolidone is a synthetic binder, because manihot starch has poor flow properties, it is necessary to modify it by pregelatination. The purpose of this study was to determinethe characterization of the physycal properties of granules with a natural binder of pregelatinized starch manihot and and synthetic polyvinylpyrrolidone on the physical properties of the granules. Variations in the concentration of pregelatinated starch manihot were 3% and 5% respectively. The granulation process is carried out by mixing all materials that have easy flowing properties. The resulting granules were evaluated for their physical properties and then the data were analyzed using SPSS with the One Way ANOVA method with a 95% confidence level. The results of the organoleptic test are white granules but on F1 and F2 there are brown spots then round shape and characteristic odor, the flow time meets the requirements of 10 g/second, the angle of repose test meets the requirements <30˚, compressibility meets the requirements <15%. The results of statistical analysis showed a significant difference (sig <0,05) in the flow time test. The optimum concentration of pregelatiansi manihot starch is 5% (F2) and polyvinylpyrrolidone 5% (F4). The Suggest for further researchers can use other natural excipients and make modifications to improve the physical characteristics of the granules. Keyword: Amylum Manihot; granules;polivinilpirolidon; pragelatination AbstrakGranul berasal dari partikel-partikel yang berukuran kecil kemudiam menjadi partikel tunggal yang lebih besar membentuk suatu gumpalan. Bahan pengikat pada granul digunakan untuk menjamin penyatuan partikel serbuk dalam granul. Amilum manihot merupakan pengikat bahan alami dan polivinilpirolidon merupakan pengikat bahan sintetis, dikarenakan amilum manihot memiliki sifat alir yang kurang baik maka perlu dilakukan modifikasi dengan pragelatinasi. Tujuan dari penelitian ini untuk mengetahui karakterisasi sifat fisik granul dengan bahan pengikat alami amilum manihotpragelatinasi dan bahan sintetis polivinilpirolidon. Variasi konsentrasi bahan pengikat masing-masing adalah 3% dan 5%. Proses granulasi dilakukan dengan mencampurkan seluruh bahan yang memiliki sifat mudah mengalir. Granul yang dihasilkan di evaluasi sifat fisiknya kemudian data dianalisis menggunakan SPSS dengan metode One Way ANOVA dengan tingkat kepercayaan 95%. Hasil uji organoleptisgranulbewarna putih namun pada F1 dan F2 terdapat bintik coklat kemudian bentuk bulat dan bau khas, waktu alir memenuhi syarat ≤10 g/detik, uji sudut diam memenuhi syarat <30˚, kompresibilitas memenuhi syarat <15%. Hasil analisis statistik terdapat perbedaan bermakna (sig < 0,05) pada uji waktu alir.Konsentrasi optimum bahan pengikat amylummanihotpragelatiansi 5% (F2) dan polivinilpirolidon 5% (F4). Saran untuk peneliti selanjutnya dapat digunakan bahan eksipien alami yang lainnya dan dilakukan modifikasi untuk meningkatkan karakteristik sifat fisik granul. Kata kunci: Amilum Manihot; granul;polivinilpirolidon; pragelatinasi

The government is required to present quality financial reports as a form of accountability to the public. This study aims to analyze the effects of the implementation of government accounting standards, the utilization of institutional-level financial application system, the administration of state property and the implementation of reconciliation on the quality of government financial reports. The population in this study were the employees of finance and state property within the Directorate General of Public Health, Ministry of Health of the Republic of Indonesia, totaling 56 peoples. The sampling technique is the census method, in which all members of the population are sampled. The data used in this research is primary data with data collection techniques through questionnaires. The data analysis method used in this research is SEM-PLS by using SmartPLS. The results of this study indicate that the implementation of government accounting standards, the utilization of institutional-level financial application system, the administration of state property and the implementation of reconciliation each have a positive and significant effect on the quality of government financial report. This shows that increasing the implementation of government accounting standards, the utilization of institutional-level financial application system, the administration of state property and the implementation of will have an impact on improving the quality of government financial report.