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Regional autonomy can indeed bring about positive changes in the regions in terms of regional authority to self-regulate. Tax is a source of state or regional revenue that is paid by the community as a collection fee that can be imposed by the government based on applicable regulations. The aims of the research are a) to find out how effective the revenue from the restaurant tax sector, hotel tax, and street lighting tax are Regional Own Revenue in Langsa City, b) to find out what factors are inhibiting the revenue from the restaurant, hotel, and street lighting tax sector as income. Original area and government efforts to overcome obstacles in the restaurant tax revenue sector, this study uses a qualitative approach. The effectiveness of tax revenue from the restaurant sector, hotel sector, and the tourism sector from 2016-2020 from the results of the data that the researchers obtained, there were still achievements in accordance with the targets set by the government, such as from the tourism sector, this was due to the constraints of the Covid-19 virus outbreak so that there is implementation on a large scale so that the tourism sector does not get a nominal amount as Regional Original Income. In its application, there are inhibiting factors, including the names of restaurants and hotels that have not been recorded by the Regional Original Revenue Service, so that the effectiveness in receiving both types of taxes is not fully maximized.

With its diverse tourism potentials, Rinding Allo village has passed the top 75 of Indonesian Tourism Village Award in 2023 and is developing into an international tourist destination. The English language competences of people in an international tourist destination are very important to provide good service to foreign tourists. This training aims to provide the knowledge and skills of English for tourism for the people of Rinding Allo village. The method used in this community service program is Asset Based Community-driven Development which consists of six stages. The method was applied by integrating the needs analysis stages and the English for specific purposes learning approach. At the asset mobilization stage, English for tourism training was carried out for five meetings. Each meeting discussed one unit of the English for tourism module which had been specially compiled in the previous stages. English for tourism training for the people of Rinding Allo village run well and provided useful material for the participants. During the training, the participants seemed enthusiastic in learning and practicing tourism English conversation. The participants’ mastery of English vocabulary and expressions in the tourism context as well as their confidence in using the language in communicating increased through this training.

South Bandung is an area in West Java which is famous for the beauty of its natural tourism which is so beautiful and extraordinarily amazing, where in the South Bandung area there are many natural tourist attractions that are an attraction for domestic and foreign tourists. One of them is Situ Patenggang which is a beautiful lake located in Rancabali, Ciwidey, Bandung Regency, West Java Province. Behind the beautiful lake there is a legendary love story in Situ Patenggang which is a natural tourist attraction in South Bandung and an iconic lake in Ciwidey, Rancabali, Bandung Regency, West Java. The theory used is the theory of natural tourist attraction objects. The research method used is the interview method, aiming to dig deeper into how this legend can be preserved as a natural tourist attraction object from Situ Patenggang. This interview method was conducted through informants consisting of managers, community leaders, and local communities. The results of the research based on the results of direct analysis show that Situ Patenggang is a lake full of legends so that it attracts many domestic and foreign tourists who make this lake the main object of attraction because of the legendary myths in South Bandung.    

The impact of carbon emissions as a major cause of climate change has raised concerns and become a challenge for the international community. To reduce emissions, it is necessary to study the carbon footprint of activities in Al-Amin. The planning of Al Amin Living lab and Industrial Park along with the administration in which various activities produce carbon emissions these activities need to be calculated to find out how much the activity contributes to the emissions produced so that negative impacts on the environment can be minimized. Opportunities for PSE-GR Development Areas with the concept of Eco-Tech-Edu Tourism which has an understanding of Circular Economy Education (CED) is still very minimal in North Sumatra, PSE-GR can be a pioneer in spreading this understanding of CED where the integration of economic and educational activities occurs which at the same time helps maintain the preservation of nature. Encouraged by the development of the Independent Learning Curriculum (ILC), it is hoped that PSE-GR can become a place for research, service, and practicum of the UNPAB academic community that increases awareness of the need for nature conservation. Because Green Technology from across fields of science is still very minimally discussed and is still often partially researched, UNPAB can be an example of the integration of fields of science that become practical, dynamic, educational, and economic value innovations. The existence of 20 ha of land owned by the Prof. DR H Kadirun Yahya Foundation, it is hoped that UNPAB can develop a Living lab ecosystem at least on 10 ha of land. PSE-GR is not expected to be as exclusive as tourist areas in general, with the concept of CED, PSE-GR will not only help become an income generator & source of educational land for the academic community but also help the welfare of the village and the surrounding community. Carbon footprint studies are carried out in 3 scopes according to The Greenhouse Gas Protocol (GHG Protocol), namely emissions from sources owned or directly controlled by the faculty, indirect emissions from electricity consumption, and other indirect emissions (WRI and WBSCD, 2004). Carbon footprint emissions from all three scopes are calculated based on methods from the International Panel on Climate Change (IPCC) for the national greenhouse gas (GHG) inventory.

The village of Banjarasri, located in the Kapanewon Kalibawang district of Yogyakarta Special Region, has great natural potential that can be developed into a tourist destination. One of the planned locations is Watu Belah Hill. The purpose of this community service activity is to identify the existing conditions of the development of Watu Belah Hill tourism and provide effective planning recommendations for the site. The methods used in this community service activity are surveys, observations, planning, and socialization to the local village officials. Based on the survey and observation results, it is found that the slope condition at the location of Watu Belah Hill tourism development has a slope angle of 160-400 with moderate potential for landslides. The geotechnical team of this community service activity recommends slope reinforcement using terracing and gabion structures for the development of Watu Belah Hill tourism.

Tourism is a sector in Indonesia that plays a role in the economy by increasing people's incomes, increasing and leveling employment opportunities, and serving as a source of foreign exchange. However, as a tourist destination, Yogyakarta is experiencing lagging problems in increasing tourist visits. The Grebeg tradition is part of the culture in Yogyakarta as a community celebration to commemorate an event. This research aims to examine the potential of the Grebeg tradition in Yogyakarta to increase tourism in Indonesia. Based on the results of this research, the Grebeg tradition can become part of potential tourism in Yogyakarta and a means of entertainment for local tourists to create knowledge of cultural heritage and love for the Indonesian nation.

This study reveals how the relationship between the establishment of the monument and the traditional belief system of the Toba Batak people who still believe in the existence of the spirits of their ancestors. The actualization of this belief is manifested in the construction of an ancestral monument which is considered an embodiment of respect for the descendants of the clan that founded it. To reveal these data, in this study the authors used qualitative research. The data in the field were obtained through participatory observation techniques, interviews, and literature studies. The purpose of this study was to reveal the background of the establishment of monuments in clan groups in Balige District, Toba Samosir Regency which represents the function and meaning of the erection of clan monuments in Balige District. Toba Samosir Regency also describes the organization and implementation of the case for the establishment of the Siraja Nababat, Manurung, Nommensen, Siagian, Sonakmalela and Sisimangaraja XII monuments in and analyzes the conception of the construction of the monument in the Toba Batak community. based on the conception of traditional beliefs that believe in the existence of their ancestral spirits in people's lives. The worship of ancestral spirits is manifested in the construction of monuments. This research was conducted in the Tourism Area in the City of Balige and Porsea – North Sumatra. The aims of this study include: (1) As a deeper learning material about the reasons why Batak Culture built the Tugu, and (2) To explore and promote the richness of culture, tradition, history in the Batak tribe. The results showed that (1) all visitors who came were very enthusiastic about the history of the construction of each existing monument, (2) the role of both local and foreign tourists had a positive impact on the community, namely the development of local community knowledge systems, the emergence of new livelihoods, getting to know language diversity, technological progress, the formation of social organizations, the emergence of the commercialization of hospitality, the shift in the value of solidarity in agriculture. Cultural tourism is a travel activity carried out by certain parties (a person or group of people) by visiting certain places with the aim of learning about cultural attractions or taking advantage of the cultural potential of the places visited.

The PKM team with partners from Umbul Helau developed the concept of urban farming with aquaponics technology where hydroponic plant cultivation and integrated fish cultivation in the form of budikdamber. The activity purpose is to build the concept and introduce it to the community. The method used is ABCD (Asset Based Community Development), focusing on land assets owned by partners to be developed by building this urban farming activity. The stages are carried out starting from the time planning,, division of tasks, provision of materials, land preparation and cultivation of budikdamber media, seed distribution, control and evaluation. The results obtained are very encouraging where the plant has been harvested and with packaging that is sold and has economic value, catfish is growing and will harvest in the near future. In addition, education about this concept introduces to the elementary school (SD) students and teachers with a positive response.  

Tourism has become a Leading Sector for the Government. The success of tourism destinations in the current era of society 4.0 cannot be separated from the regional ability to develop information systems and promotions based on digital 4.0. The purpose of this activity is to help the Tourism Office's human resources have the basics of destination marketing and open the paradigm of thinking of the Tourism Office's human resources about the importance of marketing. The method is the lecture method, FGD, and direct practice in the field. The Participants of this activity were 7 people who came from Bimtek, namely the West Kotawaringin Regency Tourism Office. This community service activity was carried out on Saturday and Sunday, 16-17 November 2019. The place for this activity took a place at the College of Tourism Economics in Semarang and the Bandungan area. The result of this dedication is the formation of lecture material which includes the Definition of Tourist Attractions, the Definition of Tourism Destinations, and the Uniqueness of Kalimantan's Tourist Attractions which are worth VRIN.

Jembrak Village has very diverse potentials that can be used as capital in developing as a Tourism Village. The following are the problems encountered in Jembrak Village, such as: (1) the need to form a Community-Based Local Management Agency to manage the tourism village potential in Jembrak Village; (2) it is necessary to train and increase the ability of community human resources to become the main actors in the management of Tourism Villages in Jembrak Village; (3) it is necessary to explore the unique tourism potentials of Jembrak Village to be presented to tourists as a local tourist attraction; (4) the participation of the Jembrak Village community in the framework of environmental management for the realization of sustainable tourism. The author succeeded in realizing programs to support the development of Jembrak Village as a Tourism Village. These programs are the Establishment of Jembrak Village Tourism Village Managers, Making Tista Village Tourism Village Brochures, Making Tista Village Tourism Village Brochures, Making Trekking Routes, Producing and Packaging Local Culinary for Jembrak Village, Making Jembrak Village Tourism Profile Books, Making Local Souvenirs.

This community service activity at Plantera Patean Kendal Agro-tourism is carried out in order to fulfill the request of Plantera Patean Kendal Agro-tourism (PT Cengkeh Zanzibar). As well as the implementation of community service by several lecturers who have knowledge and skills about tourism. This activity was in the form of an analysis FGD on the packaging of agro-based tourism products based on market segmentation. The main objective of this activity is to assist Plantera Agro-tourism in developing agro-tourism potential. As well as providing benefits in the form of training and skills related to the tourism sector.

The COVID-19 pandemic has significantly altered the lives of many people, particularly in the social and economic domains. Coastal communities, which heavily rely on sea-based economic activities such as fishing, tourism, and maritime trade, have faced severe disruptions due to the pandemic. This has led to economic instability and increased psychological stress within these communities. One of the most notable effects has been the rise in post-pandemic stress disorder (Post-Traumatic Stress Disorder or PTSD) among household members. The persistent stress experienced by individuals, especially in coastal households, is having a detrimental effect on both psychological and social well-being. Stressors, including financial insecurity, social isolation, and health concerns, are exacerbating the strain on family relationships and community dynamics. The goal of this research is to provide targeted education on the dangers of post-pandemic stress disorders, particularly focusing on coastal communities. Through an educational approach, this research aims to raise awareness about the symptoms, causes, and consequences of PTSD. The program also seeks to provide practical strategies and coping mechanisms that households can use to manage stress and maintain psychological resilience in the post-pandemic environment. The findings of this study are expected to contribute to community-based mental health interventions, enhance family stability, and improve overall well-being in these vulnerable populations

The Community Partnership Program (PKM) on creative art innovation "LUBA" was carried out in collaboration with UKM Rukun Makmur located in Klaten Central Java. There are centers of batik as well as lurik in the area but they arey have not been optimized. Therefore, this PKM activity focuses on new product innovation by combining lurik and batik crafts into innovative handicrafts called lurik batik (LUBA) which at the same time can act as a unique and iconic Klaten souvenir to support regional tourism development.There are several problems faced by UKM Rukun Makmur as partner. Based on these problems, this program aims to find solutions to all these problems by using several methods including counseling, discussing, training, and mentoring. The results of this PKM activities show that UKM Rukun Makmur has been able to increase their creativity to create designs, motifs, and varied color of lurik batik (LUBA) handicraft products.

This activity is a community service activity for the people of Purbosari village, Ngadirejo sub-district, Temanggung Regency. as part of the activities of the Central Java Province Bappeda for the 2017 fiscal year. The problem that is being handled is the problem of the loss of livelihoods of the tobacco farming community due to restrictions on tobacco farming and tobacco products. This activity is also an implementation  of  the   Regulation   of  the  Minister  of   Finance of the Republic of Indonesia Number: 28 / PMK.07 / 2016 concerning the Use, Monitoring and Evaluation of Tobacco Excise Production Sharing Funds. The model used is a community-based tourism development model as a form of the tourism sector's creative economy that provides optimal benefits to the community. The service process is carried out by means of efforts to empower the people's economy in the tourism sector with a community-based tourism (CBT) approach or community-based tourism by involving local communities in activities, which include the introduction of tourism potential and training on the utilization of local non-tobacco agricultural potentials to be processed into culinary products and by by tours. The local community is motivated to become the main actor in the management of tourism activities that arise from the utilization of the local potential that exists in the service location. The result of this activity is the achievement of community understanding of tourism as an alternative to activities other than tobacco farming, understanding of local tourism potential, development of tourism activities and tourism support activities in the location.

Development of Village Potential in tourism in Patemon Village, Gunungpati District, Semarang, as well as the implementation of community service by several lecturers who have knowledge and skills about tourism. This activity was in the form of socialization about the Potential of Tourism Village based on Ekowista and Guide. The main objective of this activity is to help the people of Patemon Village, Gunungpati District, Semarang City, in order to develop the potential of their village for tourism activities. As well as providing benefits in the form of Training and Skills related to the Tourism Sector based on the Tourism Law Number 10 of 2009 in Chapter I article 1. The method used is Participatory Action Research (PAR) Analyzing the potential of Tourism Villages, in collaboration with UPRRID KKN Students, village potential based on maps, thus the principle of developing village potential as a tourist destination location through FGD of Village potential for the development of Leading Ecotourism. With the principle of making tour packages by practicing Guide training, this is the concept of Tourism Promotion and its marketing

The food consumption diversification program for the people of Kwadungan Village is the basis for community-based tourism economic empowerment activities that process cassava plants into various selling-worthy snacks to tourists. The problem faced is the lack of knowledge on how to make cassava based snacks. The community service model is to directly involve groups of women tobacco farmers in utilizing the potential of local agricultural plants to become a typical culinary product of Kwadungan Village. The results of the activity were various snack products from the training of cassava processing such as cassava sticks, cassava croquettes, cassava klapertaart and cassava pastels made by women from tobacco farming groups.

Mountainous areas have a lot of tourism potential, including organic agriculture-based agro-tourism. However, there are still some problems faced by the farming community such as limited skills regarding processing of agricultural products in the form of organic fruits and vegetables as souvenirs typical of mountain tourism. limitation of packaging creativity that meets the health and safety feasibility standards of organic fruits and vegetables as tourist souvenirs that are easily carried by tourists, and marketing of agricultural products in the form of organic fruits and vegetables to attract tourists and the wider community. The methods to be used include methods counseling and training as a means of transfer of knowledge about the processing, packaging and marketing of organic agriculture and the ins and outs of which will be provided to partners, assistance methods to enhance partners' creativity and performance in processing, packaging and marketing agricultural products in the form of organic fruit and vegetables as souvenirs for tourism typical of mountainous areas in the economic development of society and regional tourism, and the provision of packaging equipment to implement packaging that meets hygiene, health and food safety standards, and the creation of a website as a medium for expanding the network to improve a tourist attraction. The targeted results are an increase in skills in processing, packaging, and marketing agricultural products in the form of organic fruit and vegetables as souvenirs typical of mountain tourism, diversification of processed organic plant products as souvenirs typical of an area, the addition of facilities in the form of packaging tools (wrapping mechine) for packaging organic fruits and vegetables so that they are easy to carry as souvenirs for a typical tourist area, the expansion of marketing networks