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This Community Service aims to assist MSME business actors in Bandung in preparing tax reports related to MSMEs, one of which is preparing tax reports related to MSMEs by the rates determined by the latest tax law contained in the harmonization of tax regulations and training in filling out form 1721. The activities were carried out through lectures, discussions, and simulation methods. Participants were very enthusiastic about the explanation and assistance provided by the service team. The output achieved increased the latest taxation knowledge and competence in filling out the annual tax return manually and online. This training was held with the Faculty of Economics and Business, the Widyatama University Accounting Study Program, and the Bandung Chamber of Commerce and Industry. The evaluation results after the implementation showed that the participants expressed satisfaction with the resource persons and the implementation of activities, and the objectives were achieved because the participants gained benefits in the form of knowledge and skills about calculating MSME income tax (PPh) and procedures for filling out form 1721.

ABSTRACT Soil-Transmitted Helminths (STH) infection is the most common intestinal parasite infection in Indonesia. STH infection can interfere with child development and cause cognitive impairment in severe cases. The school-age group is the most susceptible to STH infection because of direct contact with soil in the school yard. STH infection incidence can be avoided by adequate water, healthy latrines, and good hygiene and can be improved by proper interventions. This study aimed to analyze the correlation between Water, Sanitation, and Hygiene (WASH) with STH infection in Aru Islands District, Maluku. This study used a cross-sectional design and was conducted in Elementary Schools in Karangguli and Wokam villages, Aru Islands district, Maluku. One hundred and six stool samples were collected from both villages. The sociodemographic and WASH data were collected using the interview method. Stool samples were collected and examined for STH infection using a direct smear technique on the light microscope. Data statistical analysis was performed by the SPSS program using the Chi-square or Fischer’s Exact test. The examination results showed that 73 students (68.9%) were infected with STH. The bivariate analysis showed that water source (p = 0.000002), defecation place (p = 0.002), and washing hands after defecation (p = 0.048) were all significantly correlated with STH infection. This study concluded that WASH variables which were water source, defecation place, and washing hands after defecation had a significant correlation with STH infection. Keywords: Water, Sanitation, and Hygiene (WASH); soil-transmitted helminths infection; elementary school students.

The problem of crude oil reserve shortage and air quality decline currently have led researches on renewable fuel such as bioethanol and biohydrogen. The attempt to provide such biofuel involves the utilization of enormously available wasted materials, lignocellulose. Coconut husk is one of such materials available in Indonesia. The previous work had reported the quantity of total reducing sugar produced after the enzymatic hydrolysis of pretreated coconut husk. The pretreatment methods used were dilute sodium hydroxide solution (1 and 4% w/v), 1,3-methylmethylimidazolium dimethyl phosphate ionic liquid and the combination of both methods. This work focused on constructing the mathematical model which describes the kinetic of those enzymatic hydrolysis reactions. Mathematical model expressions help describing as well as predicting the process behavior, which is commonly needed in the process design and control. The development of mathematical model in this work was done based on the total reducing sugar concentration resulted in batch hydrolysis reaction. The kinetic parameters including initial available substrate (S0), maximum reaction rate (rmax), and half-maximum rate constant (KM). According to the values of half-maximum rate constant (KM), the enzymatic hydrolysis performance of coconut husk treated using ionic liquid is better than that treated using dilute alkaline solution as the former had shown lower KM value and hence higher enzyme affinity to the substrate. The best hydrolysis result was performed using combination of 1% dilute sodium hydroxide solution and ionic liquid with kinetic model parameter of 0.5524 g/L.h of rmax, 0.0409 g/L of KM, and 4.1919 g/L of S0. Copyright © 2021 by Authors, Published by BCREC Group. This is an open access article under the CC BY-SA License (https://creativecommons.org/licenses/by-sa/4.0).

Preventing the further degradation of monomeric or oligomeric sugar into by-product during biomass conversion is one of the challenges for fermentable sugar production. In this study, the performance of subcritical water (SCW) and enzymatic hydrolysis of coconut husk toward reducing sugar production was investigated using a severity factor (SF) approach. Furthermore, the optimal condition of SCW was optimized using response surface methodology (RSM), where the composition changes of lignocellulose and sugar yield as responses. From the results, at low SF of SCW, sugar yield escalated as increasing SF value. In the enzymatic hydrolysis process, the effect of SCW pressure is a significant factor enhancing sugar yield. A maximum total sugar yield was attained on the mild SF condition of 2.86. From this work, it was known that the SF approach is sufficient parameter to evaluate the SCW and enzymatic hydrolysis of coconut husk. Copyright © 2021 by Authors, Published by BCREC Group. This is an open access article under the CC BY-SA License (https://creativecommons.org/licenses/by-sa/4.0).

Coconut husk (CCH) as an abundant agricultural waste in Indonesia has the potential to be utilized for sugar production, which is the intermediate product of biofuel. In this study, subcritical water (SCW) assisted by nitrogen (N2) was developed to enhance the enzymatic hydrolysis of CCH. SCW process was optimized by varying the operation condition: the pressure of 60-100 bar, the temperature of 150-190 °C, and the time of 20-60 min. The SCW-treated solid was subsequently hydrolyzed by utilizing a mixture of commercial cellulase and xylanase enzymes. The result shows that the optimum total sugar yield was obtained under the mild condition of SCW treatment, resulting in the sugar of 15.67 % and 10.31 % gained after SCW and enzymatic hydrolysis process, respectively. SEM and FTIR analysis of SCW-treated solid exhibited the deformation of lignin and solubilization of cellulose and hemicellulose, while XRD and TGA revealed an increase of the amount of crystalline part in the solid residue. The use of N2 in SCW treatment combined with enzymatic hydrolysis in this study suggested that the method can be considered economically for biofuel production from CCH waste in commercial scale. Copyright © 2020 by Authors, Published by BCREC Group. This is an open access article under the CC BY-SA License (https://creativecommons.org/licenses/by-sa/4.0).

ABSTRACT Worm infection is one of the health problems in all tropical countries, including Indonesia. The most frequent helminthiasis is the infection caused by the Soil-Transmitted Helminth. Primary school-age children are an age group that is susceptible to helminthiasis. Worm infections can cause a serious impact if left untreated with no clean and healthy lifestyle. This study was conducted to determine the prevalence and risk factors of STH in children of Manusak Village, East Kupang Subdistrict, Kupang District, East Nusa Tenggara Province, followed by the characterization of subjects. The analytic observational design with the cross-sectional study was applied to this research. Research subjects were 130 children aged 6-12 years old. The infection was diagnosed microscopically by the Katokatz method. Ascaris lumbricoides were the only species found infecting a total of 50 children (38.4%.). The distribution of ascariasis was higher in girls (30 or 23.08%) than in boys (20 or 15.38%), in children whose parents have no formal education (41 or 31.54%), and who their professions are a farmer. Poor hygiene and sanitation such as no washing hands with soap (27 or 20.77%) as well as the habit of not wearing footwear (47 or 36.2%) and bowel habit on the open areas (35 or 26.92%) are the risks factors causing the high incidence of A. lumbricoides in the studied area. Enlightenment to the parents regarding good personal and environmental hygiene and sanitation along with chemotherapy from the government and related agencies is needed to achieve a durable reduction of the burden of ascariasis and other STH infection. Keywords : Soil Transmitted Helminth, Ascaris lumbricoides, children, Kupang District Correspondence : heny-a@fk.unair.ac.id

Abstract. This research aims to find out how to optimize management accounting as a company strategy in achieving the goals expected by stakeholders. The research method used is descriptive method. Data from the results of direct observation through questionnaires and interviews are processed and described based on sources from the literature (articles, books, magazines, etc.). The results of the research show that good business management requires a variety of information that can help businesses optimize all of their potential. Relevant information related to the company's business activities is obtained by optimizing the role of management accounting in the company. One important role of Management Accounting is to provide information to the right people, in the right way at the right time to improve management's ability to understand the conditions around them, so as to be able to identify relevant activities appropriately, so that by itself will increase business productivity Keywords: Management Accounting, strategy; business Abstrak. Penelitian ini bertujuan untuk mengetahui bagaimana mengoptimalkan akuntansi manajemen sebagai strategi perusahaan dalam mencapai tujuan yang diharapkan oleh stakeholder. Metode penelitian yang digunakan peneliti adalah metode deskriptif. Data dari hasil observasi langsung melalui kuesioner dan wawancara diolah dan dideskriptifkan dengan berdasarkan sumber dari literatur (artikel, buku, majalah, dll). Hasil penelitian menunjukkan pengelolaan usaha yang baik membutuhkan berbagai informasi yang dapat membantu pelaku usaha mengoptimalkan seluruh potensi yang dimilikinya. Informasi-informasi relevan terkait dengan kegiatan usaha perusahaan diperoleh dengan mengoptimalkan peran akuntansi manajemen pada perusahaan. Salah satu peran penting dari Akuntansi Manajemen adalah untuk memberikan informasi kepada orang yang tepat, dengan cara yang benar pada waktu yang tepat untuk meningkatkan kemampuan manajemen dalam memahami keadaan di sekitarnya, sehingga mampu mengidentifikasi kegiatan yang relevan secara tepat, sehingga dengan sendirinya akan meningkatkan produktivitas usaha Kata kunci: Akuntansi Manajemen, strategi; bisnis

Penelitian ini bertujuan untuk mengetahui fenomena pembakaran batubara dimana dimensi alat, distribusi ukuran partikel, dan jenis kualitas batubara menggunakan validasi dari penelitian Wang. Penelitian ini mengarahkan pada simulasi berbasis CFD. Kondisi operasi pada saat simulasi pembakaran dilakukan pada kecepatan bubbling. Metode yang digunakan sebelum melakukan simulasi pembakaran merupakan kelanjutan dari simulasi fluidisasi dimana masih menggunakan geometri 2-D fluidized bed lalu dilakukan meshing, selanjutnya memasukkan persamaan energi. Geometri fluidized bed yang digunakan berbentuk tabung dengan panjang silinder fluidized bed 1370 mm, diameter silinder 152 mm. Bahan yang digunakan pada penelitian ini berupa pulverized coal dengan jenis batubara Bituminous dimana ukuran partikel dianggap polydisperse dengan ukuran partikel 1 mm dan 1,86mm yang masing-masing sebesar 50% fraksi massa dengan kecepatan 0,2 Kg/s dan suhu 1200 K, dan udara luar yang diinjeksikan dengan kecepatan 0,8 m/s dan suhu 300 K. Analisa pengambilan data adalah berupa kontur fase padatan, kontur temperatur pada fase-1 dan fase padatan, fraksi massa produk pembakaran, massa padatan awal dan akhir simulasi dengan time step sebesar 0,0001 detik dan number of time step sebesar 300000. Selanjutnya data tersebut diplot menjadi grafik temperatur terhadap time step dan disajikan dalam setiap 1 menit simulasi selama 5 menit simulasi. This research aims to determine coal combustion’s phenomenon, where the device’s dimension, particle size distribution, and the quality of rank coal which validated Wang’s reseach. This reseach leads on CFD simulation. The operation condition has did in bubbling velocity. This method is a continuation from fluidization simulation which is use 2-D Geometry and then used the meshing method, and enter the energy equation. The geometry of fluidized bed used was tubular cylinder with 1370 mm length and 152 mm. Materials used in this study was pulverized coal with Bituminous coal type which the particle size was considered as monodispers with particle size was 1.43 mm and polydispersed with particle size was 1 mm with 50% mass fraction and 1.86 mm with 50% mass fraction with flow rate 0,2 Kg/s and the temperature is 1200 K, and the outside air are injected in 0,8 m/s and 300 K. The analysis of data retrieval is solid phase contour, temperature contours in phase-1 and solid phase, mass fraction of combustion product, initial solid mass and final solid mass simulation with time step 0,0001 s and the numberof time step 300000. Then the data is plotted into a graph temperature vs time step and presented in 1 minute simulation for 5 minute simulation.

Aplikasi pemodelan spatial ekonometrik dalam berbagai bidang ilmu semakin banyak khususnya dalam ruang lingkup spatial regional dan spatial epidemiologi. Metode ini berkembang karena kemampuan metode ini mengakomodasi adanya ketergantungan spatial dalam data. Analisis ekonometrik biasa tidak mampu memberikan hasil yang baik pada saat data tidak berdistribusi independen. Metode Maksimum likelihood adalah metode yang umumnya digunakan untuk menaksir parameter model spatial econometrics. Namun metode ini tidak cukup baik dalam mengestimasi parameter model pada saat unit spatialnya sangat banyak. Metode alternative Bayesian diperkenalkan untuk mengatasi masalah tersebut. Penelitian ini mengkaji pendekatan metode Bayesian pada model Spatial Autoregresive (SAR). Model SAR merupakan satu dari delapan model spatial ecokometrik yang paling banyak digunakan. Pendekatan Bayesian akan diaplikasikan pada pemodelan kasus TB Paru di Kota Bandung Kata kunci: Bayesian, Model SAR, Maximum Likelihood, Spatial