The research aims to examine the effect of transfer pricing, leverage, profitability on tax avoidance. the sample in this study was selected using purposive sampling and obtained 140 samples of companies listed on Indonesia Stock Exchange in 2014- 2019 that met the criteria. The result of hypothesis testing with multiple linear regression analysis using the SPSS 23 application show that transfer pricing has not effect on tax avoidance. leverage and profitability has a significant effext with a negative coefficient on tax avoidance.

Technology and financial reports have a vital role in business life. Technology can help MSME players in marketing their products to areas that are difficult to reach for them. One form of technology that has an important role is cell phones. This tool, which is better known as a communication tool, can also act as an attractive image-producing tool that can support MSME players in marketing their products. However, not all MSMEs can use this tool optimally due to the lack of knowledge and skills in photography. Meanwhile, financial reports for stakeholders are no less critical for the continuity of MSME businesses, especially in obtaining financial assistance from the government. Kelurahan Tanjung Raya, especially RT 015, is out of the population working as a business actor. However, the development of MSMEs was not so fast due to their lack of knowledge in marketing goods and preparing financial reports. Based on this phenomenon, the team conducted a Community Service attended by 10 MSME actors. This service activity was carried out at the Bunda Delima Akper for 1 day, considering it was in a covid 19 situation. At the time of this activity, the participants were so enthusiastic about taking part in training and practicing photography so that this activity could provide positive values for the participants.

Purpose: Housewives and young people have the potential to support the household economy. Tanjung Raya is one of the families located in the sub-district of Peace in Bandar Lampung. Based on statistical data, the majority of jobs in this sub-district are laborers, of course, this is sad when the location is strategic for conducting business activities, but not many people have used it. The weakness experienced by these residents is the lack of skills so that to overcome this the PkM team took the initiative to carry out activities to increase the skills and income of participant, Tanjung Raya Village in the field of handicraft processing of used goods, especially used cooking oil. This activity is specifically aimed at improving the skills and knowledge of participants. Method: This PkM activity collaborates with the Nabbay Hanggum community who act as a resource for this activity. Results: The result of this activity is an increase in the skills of the participants so that it can be concluded that this activity has a positive impact. Conclusion: This activity has a positive impact on increasing the skills and income of the participant group. Keywords: Skills, Used oil, Income

Tujuan penelitian ini untuk mengetahui pertumbuhan dan hasil mentimun di tanah salin pada beberapa jenis dan dosis pupuk kandang. Penelitian ini dilaksanakan pada lahan salin di Desa Kuala Peudawa Puntong Kecamatan Idi Rayeuk Kabupaten Aceh Timur dengan ketinggian tempat 2 m di atas permukaan laut (dpl). Waktu penelitian dimulai dari bulan Januari sampai bulan Maret 2019. Penelitian ini menggunakan Rancangan Acak Kelompok (RAK) pola faktorial yang terdiri dari 2 faktor yaitu:  faktor jenis pupuk kandang (J), yang terdiri dari 3 jenis yaitu : J1 =  Pupuk Kandang Ayam; J2 =  Pupuk Kandang Kambing; J3 =  Pupuk Kandang Sapi dan faktor dosis pupuk kandang (D) yang terdiri dari 3 taraf yaitu : D1 =  10 ton/ha; D2 =  15 ton/ha; D3 =  20 ton/ha. Dengan demikian diperoleh 9 kombinasi perlakuan, setiap perlakuan diulang 3 kali. Sebagai pembanding, disiapkan  3 plot tanpa perlakuan pupuk kandang, sehingga terdapat 30 satuan percobaan. Parameter yang diamati yaitu panjang tanaman (cm), diameter pangkal batang (mm), jumlah buah per tanaman (buah), berat buah per tanaman (kg) dan produksi per plot (kg). Hasil penelitian menunjukkan bahwa tidak terdapat perbedaan antara pupuk kandang ayam, sapi dan kambing dalam meningkatkan kesuburan meningkatkan produksi pada tanah salin, tetapi terdapat perbedaan yang nyata  antara perlakukan pemberian jenis pupuk kandang dengan yang tidak diberi pupuk kandang. Perlakuan dosis pupuk kandang hanya memberikan perbedaan yang nyata pada parameter panjang tanaman 30 MST dan jumlah buah per tanaman.