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Poverty is a multidimensional issue that not only involves economic limitations but also reflects violations of fundamental human rights such as the right to food, health, education, decent employment, and socio-political participation. This study aims to analyze the legal innovations implemented by the Tegal Regency Government in formulating poverty alleviation policies based on budget efficiency. Using an empirical and philosophical approach, this research views law not only as an ideal set of norms but also as a dynamic social phenomenon within society. The findings reveal that legal innovation is manifested through the strengthening of juridical aspects in regional policies, the integration and synergy of four flagship poverty alleviation programs, and the implementation of the initiative “One Regional Apparatus, One Assisted Village,” which involves all elements of local government. In addition, active community participation and the utilization of corporate social responsibility (CSR) funds from regional and state-owned enterprises serve as crucial supporting factors in enhancing the sustainability and effectiveness of poverty alleviation programs in Tegal Regency.

Tourism plays a crucial role in regional development, not only in terms of the economy but also in enhancing the social and cultural quality of the community. Mojokerto Regency, particularly Pacet District, has significant natural tourism potential, one of which is Camping Outdoor Dolanan (COD) Tegal Klopo. This study aims to examine the role of the Village Government in community development through the utilization of this tourism potential. The research method used is descriptive qualitative, with data collection techniques including in-depth interviews, observations, and documentation. The informants in this study include the village head, BUMDes managers, tourism site managers, and local residents. The results of the study show that the Village Government plays a strategic role in designing and implementing tourism development programs in the village. The Village Government not only plays a role in building synergy between BUMDes and the community but also actively plans promotional strategies that can attract tourists to visit COD Tegal Klopo. Additionally, the Village Government also plays a role in raising community awareness about the importance of maintaining the sustainability of the environment and local culture so that this tourism can provide long-term benefits for the village. However, this tourism development faces several challenges, such as limited facilities and a lack of trained human resources to professionally manage the tourism destination. Despite these challenges, the development of COD Tegal Klopo tourism has shown positive impacts on the local economy, with an increase in income from the tourism sector. Moreover, this tourism also helps preserve local culture and encourages active community participation in the village development process. With continued support from the Village Government, it is expected that this tourism development will continue to grow, provide greater economic benefits, and preserve local culture and the environment for a better future.