AbstrakTerjadinya pandemi virus covid-19 menyebabkan peran keluarga semakin penting dalam rangka mencegah penularan pandemi Covid-19. Keluarga menjadi harapan untuk pencegahan  pandemi covid dengan tetap berada di rumah, membimbing anak untuk tetap belajar di rumah. Oleh sebab itu team PKM UPI YPTK pun mencoba menawarkan solusi kepada keluarga Pra sejahtera untuk mencari solusi lain dalam  rangka mendapatkan pemasukan tambahan walau tetap berada di rumah. Metode pelaksanaan kegiatan pengabdian ini dilaksanakan mulai dari identifikasi mitra, kesepakatan penentuan objek pelatihan, pelatihan dan pendampingan, dan evaluasi bersama. Hasil yang didapatkan dari kegiatan tersebut adanya pemahaman, dan motivasi untuk memanfaatkan Ekonomi Kreatif bagi keluarga Pra Sejahtera sebagai kegiatan tambahan dalam mendapatkan pemasukan tambahan bagi keluarga. Kesimpulan dari kegiatan pengabdian tersebut diantaranya (1)Semua peserta bersemangat untuk mencari tahu kegiatan ekonomi lain, walau tetap berada di rumah (2) Dukungan dari Pemerintah terkait peningkatan ekonomi kreatif bagi keluarga Pra sejahtera perlu digalakan agar masyarakat pra sejahtera bisa meningkatkan ekonomi walau dalam keadaaan krisisKata Kunci: Permbedayaan, Keluarga, Produktivitas, Ekonomi Kreatif, UMKM,AbstractThe occurrence of the covid-19 virus pandemic has made the role of the family increasingly important in order to prevent the transmission of the Covid-19  pandemic.. Families become hope for the prevention of the Covid pandemic by staying at home, guiding children to keep studying at home. Therefore, the UPI YPTK PKM team also tried to offer a solution to the Pra-prosperous family to find other solutions in order to get additional income even though they were still at home. The method of implementing this service activity is carried out starting from partner identification, agreement on determining training objects, training and mentoring, and joint evaluation. The results obtained from these activities were understanding, knowledge and motivation to take advantage of the Creative Economy for poor families as an additional activity in getting additional income for the family. The conclusions of these service activities include (1) All participants are eager to find out other economic activities, even though they are still at home (2) Support from the Government related to increasing the creative economy for the Pra-prosperous family, it needs to be encouraged so that the pre-prosperous community can improve the economy even in a state of crisisKey Word: Empowerment, Family, Productivity, Creative Economy, UMKM.

The discussion of this review is motivated by the problems of multinational companies, especially in Australia, America and Indonesia, which prefer tax planning efforts with Tax avoidance. The purpose of this paper is knowledge of tax planning in multinational companies that occur as a result of business transactions. The results of the discussion prove that each country carries out tax avoidance using 2 (two) measurements, namely the Effective Tax Rate (ETR) and Book Tax Differences (BTD). This writing describes the reasons why business people do tax planning by tax avoidance, which can be explained, namely: 1) Tax laws that cannot be obeyed by companies and provide high costs in fulfilling them. 2) The value of the tax payable becomes large due to the process of calculation errors and deposits as well as tax reporting. 3) The company feels that it is necessary to do tax planning in order to implement tax obligations and fulfill the tax provisions that have been determined, so as not to invite suspicion from tax inspectors, 4) Good public morals in tax reporting. Finally, it is suggested to the readers that the scope of this paper is in accordance with the cases that occurred in several reviewed journals, hopefully it will provide benefits and positive contributions. 4) Good community morale in tax reporting. Finally, it is suggested to the readers that the scope of this paper is in accordance with the cases that occurred in several reviewed journals, hopefully it will provide benefits and positive contributions. 4) Good community morale in tax reporting.

Perkembangan teknologi telah mengubah cara dan pola hidup masyarakat dalam beraktivitas serta menciptakan budaya baru. Terbukti budaya lokal mulai tergeser dengan adanya kebudayaan baru yang mengutamakan kemudahan akses dan efisiensi waktu. Salah satu kebudayaan baru yang muncul yaitu Online Shop. Kehadiran online shop membuat masyarakat menjadi lebih aktif dalam melakukan pembelian secara online melalui jaringan internet serta memicu masyarakat menjadi lebih konsumtif salah satunya pada ibu rumah tangga. Penelitian ini bertujuan untuk mengidentifikasi pengaruh variabel e-commerce, literasi keuangan, dan gaya hidup terhadap perilaku konsumtif berbelanja online melalui platform TikTok. Pendekatan penelitian yang akan digunakan dalam penelitian ini adalah pendekatan kuantitatif dengan metode survey. Penelitian pada ibu rumah tangga di Kelurahan Pegambiran Kecamatan Lubuk Begalung Padang. Populasinya adalah ibu rumah tangga yang pernah berbelanja online melalui platform TikTok, dipilih 75 responden yang dipilih sebagai sampel penelitian yang ditentukan dengan menggunakan teknik purposive sampling. Teknik regresi linier berganda digunakan untuk menganalisis data. Semua variabel bebas berpengaruh signifikan terhadap perilaku konsumtif berbelanja online melalui platform TikTok. E-commerce berpengaruh signifikan positif terhadap perilaku konsumtif berbelanja online, gaya hidup berpengaruh signifikan positif terhadap perilaku konsumtif berbelanja online, dan literasi keuangan berpengaruh negatif signifikan terhadap perilaku konsumtif berbelanja online. Pengendalian perilaku konsumtif berbelanja online melalui TikTok bagi ibu rumah tangga dapat dilakukan dengan membatasi penggunaan e-commerce, meningkatkan literasi keuangan, dan mengendalikan gaya hidup.

The research is motivated by the antuasias of the Indonesian people who want to invest today, especially in the era of digitalization, it is so easy to be able to make stock buying and selling transactions. Moreover, it is supported by the rise of starup issuers that have been listed on the Indonesia Stock Exchange. The purpose of this study provides an overview of fundamental stock analysis using the 2021 Price To Book Value (PBV) method in companies with the starup logo in Indonesia as the basis for investment decisions for investors or potential investors. This research method is quantitative descriptive, where there are 9 starup companies that have entered the capital market from 2017-2021. The results of this study show that of all starup issuers there are four issuers, namely PT Yelooo Integra Datanet Tbk., PT Yelooo Integra Datanet Tbk., PT Yelooo Integra Datanet Tbk., and PT Bukalapak.com Tbk. which are still in low stock prices. Meanwhile, the other 5 issuers stated that the stock price was quite expensive. Furthermore, all issuers are eligible as an option to invest, where only the issuer of PT Yelooo Integra Datanet Tbk. has an undervalued position, where the market price is lower than its book value. The rest are in an overvalued position, where the market price is higher than the book value. PBV analysis is one of the fundamental analyses that can be used as a basis for investment considerations, it is expected for investors or potential investors and other researchers to be able to use other analyses such as Price Earning Ratio (PER), Return On Equity (ROE), Devident Payout Ratio (DPR) and others as a basis for making investment decisions, especially in the long term