https://journals.insightpub.org/index.php/jpm <p>Abdimas: Jurnal Pengabdian Masyarakat ISSN: 2808-3237, diterbitkan oleh Lembaga Penelitian dan Pengabdian Masyarakat STIKES Siti Hajar . Jurnal ini terbit 4 kali setahun yaitu Januari, April, Juli dan Oktober yang membahas praktik dan proses pengabdian masyarakat. Jurnal Pengabdian Masyarakat menyediakan forum bagi pelajar dan praktisi untuk mengeksplorasi masalah dan praktik masyarakat yang berkaitan dengan layanan pengabdian dibidang multidisiplin. Jurnal ini pertama kali terbait pada Oktober 2021 yang digunakan untuk publikasi artikel pengabdian masyarakat.</p> LPPM Stikes Siti Hajar Medan en-US Abdimas: Jurnal Pengabdian Masyarakat 2808-3237 https://journals.insightpub.org/index.php/jpm/article/view/527 <p><em>The elderly is someone who has experienced aging and is characterized by decreased blood pressure including impaired balance and physical activity. Before being given elderly gymnastics activities, observation and examination of vital signs were carried out. In the Maleer Village elderly community, the dominant elderly do not have a history of high blood pressure and the average elderly who have a history of high blood pressure lack physical activity. Therefore, the elderly in Maleer V Village are given counseling and education about the risk of balance disorders and physical activity. One of the efforts is to conduct elderly gymnastics activities. The counseling media used a laptop and direct explanation and practice of elderly gymnastics movements. Based on the results of the examination, there is an effect of elderly gymnastics to improve balance and body activity and reduce high blood pressure. This activity can increase knowledge about the benefits of elderly gymnastics for the body.</em></p> Ika Rahman Amelia Fadlina Lisa Agustina Sita Dewi Lestari Copyright (c) 2026 Abdimas: Jurnal Pengabdian Masyarakat 2026-04-22 2026-04-22 6 2 https://journals.insightpub.org/index.php/jpm/article/view/543 <p><em>Income Tax Article 21 is one type of tax that must be understood by every individual who earns income, including prospective workers graduating from Vocational High Schools (SMK). However, initial information obtained from teachers at SMK Tempel indicates that students’ understanding of the concepts and calculations of Income Tax Article 21 still needs to be improved. This is due to limited instructional time and a lack of teaching staff with expertise in taxation. To address this issue, the lecturer team from the Tax Accounting Study Program of Politeknik YKPN was invited to provide a solution through the Guest Teacher Program. This activity was aimed at improving students’ understanding of Income Tax Article 21. The program was carried out through interactive lectures, discussions, and practical exercises in calculating Income Tax Article 21. Evaluation was conducted using a student satisfaction questionnaire regarding the guest teacher program, including observations of student participation. The results showed that more than 90% of students expressed satisfaction with the implementation of the guest teacher program on Income Tax Article 21 and its calculations. In addition, they recommended that the program be conducted periodically as part of the development of student competencies in the field of taxation</em></p> Rahmawati Hanny Yustrianthe Hermala Kusumadewi Sriniyati Copyright (c) 2026 Abdimas: Jurnal Pengabdian Masyarakat 2026-06-05 2026-06-05 6 2