No abstract

Pertambahan Jumlah penduduk berimbas kepada meningkatnya kebutuhan pangan dan juga meningkatnya limbah/sampah. Kondisi ini harus dibarengi dengan peningkatan produksi pangan dan cara mengelola limbah agar tidak menjadi beban bagi lingkungan. Pemenuhan kebutuhan pangan salah satunya dapat dilakukan dengan meningkatkan sumber protein hewani. Meningkatnya kebutuhan protein hewani berimbas pula meningkatnya kebutuhan pakannya. Kebutuhan akan pakan unggas maupun ikan sampai saat ini masih didominasi pakan olahan industri seperti puur maupun pelet. Produk pakan tersebut dikuasai hanya beberapa perusahaan besar yang dapat dengan mudah memonopoli pasar. Ketergantungan terhadap pakan keluaran pabrik membebani peternak dari sisi ongkos produksi dan tidak jarang terjadi ongkos produksi lebih besar dari hasil penjualan unggas maupun perikanan. Perlu alternatif solusi pakan pengganti atau tambahan yang dapat mengurangi biaya produksi. Budidaya lalat tentara hitam (Maggot) menjadi salah satu solusi mengatasi permasalahan pakan sekaligus mengurangi limbah, karena makanan maggot berupa limbah sisa makanan, buah dan sayuran. Maggot mengandung protein yang tinggi dan dapat menjadi alternatif pakan pengganti selain puur maupun pelet dan harga jual maggot sangat kompetitif dibandingkan pakan hasil industi. Kemudian dari fenomena tersebut maka kami mengadakan kegiatan PKM bertujuan untuk meningkatkan kegiatan wirausaha melalui budidaya maggot dengan sasaran para santri yang berada di Yayasan Panti Asuhan Yatim Piatu Al Kamilah, Bojongsari, Depok. Metode kegiatan dilakukan berupa sosialisasi pentinganya wirausaha dengan pengembangan produk-produk yang bernilai ekonomis sehingga dapat meningkatkan pendapatan mereka. Hasil dari kegiatan ini diharapkan mampu menambah wawasan santri mengenai berbagai peluang usaha, salah satunya dengan budidaya maggot.

Tax is one of the sources of state revenue. Through levies/tax levies obtained by the state, the proceeds or funds from the applied taxes are then used to build facilities and infrastructure to support the economy and the welfare of the community. UMKM sector is one of the tax objects that is expected to contribute to state revenue. UMKM have a very large contribution to Indonesia's Gross Domestic Product (GDP), reaching 60% or around Rp. 2 trillion. UMKM are also able to employ as many as 97 percent of the workforce of a total of 64 million in Indonesia. Unfortunately, it contribution to state revenue from taxes is still very small compared to these figures. Based on data from the Directorate General of Taxes at the Ministry of Finance (2019), the contribution of the final PPh of UMKM amounted to Rp. As the name implies, Micro, Small and Medium Enterprises (MSMEs) are businesses with relatively small capital. The main capital of MSMEs is creativity and human resources. Most of them also have bookkeeping or administration which is still less organized and effective. Even so, MSMEs are the foundation of the Indonesian economy. One of the causes of the less tax contribution of MSMEs is because their ability to do books and undergo tax administration is still lacking. This makes it difficult for them to carry out their obligations as taxpayers. In addition, many micro-scale businesses in Indonesia do not understand financial statements and taxation, so the contribution of MSMEs to taxes is still small. Based on this condition, our Accounting Lecturer at Pamulang University took the initiative to socialize the importance of MSME Tax for state income. Our PKM is carried out directly on MSME business actors and the socialization is carried out at the Sate and Duck Soup Culinary Business Hj. Siti, in Sapatan Tangerang. The purpose of this PKM is to provide business actors with a broader understanding of MSME taxes.

The purpose of this study is to find out and analyze the pattern of criminal threats, especially the pattern of criminal aggravation in the law, as a consideration for experts in the formulation of laws in the future.The approach method used is a normative juridical approach, through the principles of both legal issues, theories, concepts and regulations related to the problem.. The result of this research is the pattern of weighting due to additional elements, which can be in the form of behavior (planning) or events arising from certain behaviors or consequences (severe injuries or death). In this case, the threat of general criminalization is actually not just a "sanction" that can be imposed by a judge that has been stipulated in the law, but is also a moral justification for criminalization, especially regarding what and what kind of punishment is appropriate and fair.