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This study aims to analyze the implementation of the motor vehicle tax amnesty program and taxpayer responses to the policy at the West Surabaya SAMSAT office. The tax amnesty program is viewed as a strategic fiscal policy designed not only to increase regional revenue but also to ease the financial burden on the public, particularly among lower-income groups. This research employs a qualitative method with a descriptive approach to gain an in-depth understanding of the implementation process and policy impacts. Data were collected through in-depth interviews with SAMSAT officials and taxpayers, direct field observations, and document analysis. The data were analyzed using the Miles and Huberman interactive model, supported by source triangulation to ensure validity. The findings indicate that the implementation was supported by digital service innovations such as SMS Push and WhatsApp Push, incentives including fine elimination and an Umrah lottery, as well as law enforcement strategies like joint operations and layered warning letters. Overall, taxpayer responses were positive, as reflected in increased compliance, although potential moral hazard may arise if the program is implemented repeatedly.

Micro, Small, and Medium Enterprises (MSMEs) play a crucial role in driving economic growth at the local level and enhancing community welfare. This study aims to examine the potential of small businesses in strengthening the local economy through a case study of the Minang Restaurant MSME located on Jl. Prof. H. M. Yamin in Medan City. The research employs a qualitative descriptive method with a case study approach, involving field observations, in-depth interviews, and document analysis to obtain comprehensive data. The findings indicate that the presence of this MSME makes a significant contribution to job creation, stimulates local economic circulation, fosters entrepreneurial creativity, and expands community access to traditional culinary products. Moreover, the business demonstrates resilience in facing market competition by emphasizing high-quality products and excellent customer service. The study also highlights that the MSME’s ability to adapt to changing consumer preferences and utilize local resources strengthens its sustainability and competitiveness.Overall, small businesses, particularly culinary MSMEs, have substantial potential to enhance the local economy by empowering the workforce, increasing household incomes, promoting entrepreneurship, and preserving cultural heritage. The findings suggest that supporting and developing MSMEs can serve as an effective strategy for fostering inclusive economic growth and enhancing social and cultural vitality within local communities.

This activity aims to encourage the economic independence of Micro, Small, and Medium Enterprises (MSMEs) by optimizing local potential in Kepoh Village, Toboali District, South Bangka Regency. The outreach activities were conducted by collecting primary data through observation, interviews, and documentation regarding the condition of MSMEs and the village's superior potential, including the marine and fisheries, plantation, and mining sectors. The data obtained showed that the majority of MSMEs in Kepoh Village are engaged in the food trade and home industries, with varying income levels, ranging from Rp. 150,000 to Rp. 30,000,000 per month. In addition, the village's abundant potential, such as fisheries with an average production of 16.5 tons, plantations with various commodities, and tin mining resources, presents a great opportunity to support the development of local MSMEs. Through this outreach activity, MSMEs are encouraged to increase their business capacity, utilize local potential sustainably, and understand the importance of protecting Intellectual Property Rights (IPR) as a marketing strategy and to increase competitiveness. This counseling is carried out to provide a positive contribution in providing knowledge, motivation, and more innovative business management strategies starting from product marketing strategies both in economic and legal aspects as well as the urgency of business legality, so as to strengthen the economic independence of MSME actors and support the inclusive economic development of Kepoh Village

The 2020–2024 period is a crucial time for the Indonesian economy, which is facing severe pressure due to the COVID-19 pandemic and global economic dynamics. This study aims to analyze the development of the national economic condition over the past five years through key macroeconomic indicators, such as Gross Domestic Product (GDP), Foreign Direct Investment (FDI), forest area, industrial sector contribution, high-tech exports, domestic credit, trade in goods, and gross national income per capita (GNI per capita). The method used is descriptive quantitative based on data from the Central Statistics Agency (BPS) and secondary sources from national and international institutions. The results show that despite a contraction in 2020 due to the pandemic, the recovery process has been rapid since 2021, with stable economic growth in the range of 5% until 2024. Increased GNI per capita, improved foreign investment flows, and the expansion of economic digitalization are key factors strengthening national resilience. However, challenges remain, such as a decline in the industrial sector's contribution and a reduction in forest area. These findings confirm that Indonesia's economic development is moving toward a structural transformation oriented toward sustainability, sector diversification, and social inclusiveness. Overall, the 2020–2024 period reflects a phase of recovery and restructuring of the economic foundations toward achieving the Vision of a Golden Indonesia 2045 with global competitiveness.

The use of technology in rice farming can significantly increase production, reduce management time, expand cultivated land, and improve product quality to meet consumer standards. When rice production meets market demand, the selling price becomes higher, thus increasing farmers’ income and welfare. The presence of farmer groups plays a vital role as a learning forum for gaining knowledge, implementing agricultural technology, and facilitating access to agricultural tools and machinery. This enables farmers to apply technology effectively, improve work efficiency, and address challenges in rice farming. Considering the great potential of this region for rice cultivation, supported by growing local food demand and the national food security program, technology implementation becomes essential. This study employed the Likert scale method to measure farmers’ attitudes, opinions, and perceptions, with samples collected through purposive sampling. The findings show that the role of farmer groups in implementing rice farming technology in the Misa Kada (Advanced) group reached 74.91%, while the Ta’pan Kila’ (Beginner) group reached 66.07%. This indicates that farmer groups have contributed effectively, though some activities remain suboptimal. Strengthening learning class programs is the most strategic effort to enhance farmers’ understanding of agricultural technology, improve productivity, and maintain Tana Toraja’s cultural values.

This community service activity aims to empower the Galansia Business Group in Sait Buttu Saribu Village, Pematang Sidamanik District, Simalungun Regency, which is engaged in the processing of agricultural products and household products. The main problems faced by the partners include limited production capacity, inconsistent product quality, simple business management, and traditional marketing methods. To overcome these problems, the community service team applied a participatory approach by providing appropriate technology, business management assistance, and digital marketing training. The results of the activities showed a significant increase in production capacity, time efficiency, and product quality consistency thanks to the use of onion slicing machines and liquid soap mixing machines. In terms of marketing, the partners successfully utilized social media as a means of promotion and distribution, and improved product packaging to make it more attractive and professional. In terms of management, the partners were able to implement simple digital-based financial records and were facilitated in handling business legality. The impact achieved was an increase in members' income of more than 50% and the growth of entrepreneurial spirit among the village's elderly. This program has proven to be effective in supporting business independence and can be used as a model for community-based MSME empowerment in the digital era.

This study aimed to examine the ecological and socio-economic aspects of mangrove utilization in Nasem Village, Merauke Regency, Papua Selatan. The ecological assessment included mangrove species composition, regeneration potential, health status, and Importance Value Index (INP). Socio-economic data were collected through questionnaires and focus group discussions with 30 respondents. The results showed that  Avicennia marina  had good regeneration potential and dominated the community with the highest INP (1.13), while  Avicennia alba  was categorized as new regeneration with a low INP (0.31). The health status of both species was classified as rare/damaged according to national standards, indicating the need for restoration. From a socio-economic perspective, 90% of respondents utilized mangroves for firewood and fisheries, and 95% stated that mangroves significantly contributed to household income, although 83% earned less than IDR 1,000,000 per month. Most respondents (85%) recognized the ecological functions of mangroves, but anthropogenic pressures such as sand mining remained major threats. These findings highlight the urgent need for community-based mangrove management that integrates ecological restoration with sustainable economic development. The study provides scientific evidence to support policy recommendations for sustainable coastal zone management in Merauke.

Family businesses are not only viewed as sources of economic profit but also as inheritances carrying historical and cultural values. This study focuses on the life meaning of the fourth-generation heir of Sate In Bur in Lima Puluh Kota Regency in continuing the family business that has existed for several decades. The purpose of this research is to explore the subjective meaning formed through the heir’s experiences in facing the challenges of maintaining a family enterprise. This study employs a qualitative method with a phenomenological approach to deeply understand the reality experienced by the subject. The research subject was selected purposively based on the criterion of being an active heir currently managing the business. Data were collected through in-depth interviews and documentation, then analyzed using the interactive model of Miles, Huberman, and Saldaña. The findings reveal five main themes: facing declining income due to market competition, expanding business reach through innovation and digital promotion, strengthening business continuity as a moral responsibility to the family, preserving culinary heritage and local culture, and improving product quality to maintain customer loyalty. These findings indicate that the heir’s life meaning is not solely oriented toward economic aspects but also encompasses family values, cultural identity, and social responsibility in sustaining the longevity of the family business.

This study investigates the impact of population growth and the Human Development Index (HDI) on economic growth and unemployment in East Kalimantan Province using path analysis with secondary data from 2014–2023. Population growth and human development are two critical demographic and socio-economic factors that often generate complex effects on regional economic performance. The results indicate that population growth has a negative and significant effect on economic growth, highlighting the pressure that rapid demographic expansion places on natural resources, infrastructure, and employment absorption capacity. Conversely, HDI demonstrates a positive and significant relationship with economic growth, suggesting that improvements in education, health, and income contribute to higher productivity and competitiveness. On the other hand, the direct effect of population growth and HDI on unemployment is negative but statistically insignificant, which implies that the availability of jobs and structural conditions of the labor market are more influential than demographic changes alone. Interestingly, economic growth shows a negative and significant effect on unemployment, supporting the classical theory that sustained economic expansion generates employment opportunities and reduces joblessness. Mediation tests reveal that economic growth does not significantly mediate the relationship between population growth or HDI and unemployment, underscoring that unemployment dynamics in East Kalimantan are influenced by broader structural factors such as sectoral concentration, policy effectiveness, and industrial diversification. These findings highlight the importance of integrating demographic management, human capital development, and sectoral economic strategies in policy formulation. Strengthening human development while controlling excessive population growth can provide a solid foundation for inclusive and sustainable economic progress in East Kalimantan.

The primary goal of this Community Service Program (PKM) is to assist local farmers in utilizing rabbit urine waste—previously discarded into a value-added product in the form of liquid organic fertilizer (LOF). This innovation aims not only to enhance technical production skills but also to stimulate local economic growth through entrepreneurship based on local resources. The program involves several strategic steps: designing a simple fermentation device using a 20-liter bucket equipped with an airlock and digital thermometer; providing technical training in the LOF-making process, quality control, and hygiene standards; offering entrepreneurial mentoring in production management, financial recording, branding, and marketing; and developing local distribution networks through farmer groups and agricultural shops. The results show that partners can independently produce consistent-quality LOF, packaged in 600 ml bottles with simple labeling for commercial appeal. The program improves technical and entrepreneurial skills, increases farmers’ income, fosters cooperation, and supports sustainable agriculture through environmentally friendly waste utilization.

Indonesia, as an archipelagic country, has vast potential in marine resources; however, the welfare of poor fishing communities remains far from satisfactory due to various economic and social limitations. This study aims to analyze the economic and social needs of poor fishermen who face challenges such as low income, limited access to education and healthcare, and dependence on middlemen. The research was conducted in Paluh Sibaji Village, Pantai Labu Subdistrict, Deli Serdang Regency. The key informant was the Head of Paluh Sibaji Village, with three poor fishermen serving as main informants and fishermen’s families as additional informants. Data collection was carried out through literature review and field studies, including observation, interviews, and documentation. The data obtained in the field were then qualitatively analyzed until conclusions could be drawn. Based on the findings, the living conditions of poor fishermen in Paluh Sibaji Village reveal ongoing multidimensional economic and social needs. Referring to Sukirno’s (2005) theory of economic needs, it is evident that low per capita income, limited employment opportunities, unequal income distribution, and inadequate economic infrastructure persist. An analysis based on Abraham Maslow’s (1943) theory of social needs indicates that poor fishermen in Paluh Sibaji experience a sense of belonging and social bonds, love and affection, as well as social interactions within the community, although these remain limited and not yet optimal.

The main issue faced by MSME actors is limited capital, which hinders business development and their well-being. This study aims to evaluate the impact of the micro-financing program on improving the well-being of MSME actors, with a case study at the "Maju Makmur" Women’s Cooperative in Minggirsari Village. Using a qualitative approach, the study found that the provision of capital to MSME actors in the cooperative has been well-implemented and has had a positive impact, particularly in increasing income, economic activities, and the ability to meet daily needs. Supporting factors for the success of this program include government funding support, good cooperative management, clear implementation and technical guidelines, and community support. On the other hand, hindering factors include the presence of other financial institutions in the village, causing cooperative members to have savings in other places, as well as bad loans and a lack of socialization regarding the micro-financing program. Overall, the micro-financing program at the "Maju Makmur" Women's Cooperative has significantly benefited the improvement of MSME actors' well-being in Minggirsari Village.

Population growth and lifestyle changes in Indonesia have led to complex waste management issues, negatively impacting social, health, and environmental sustainability aspects. To address this, a sustainable management approach that actively involves community participation is necessary. The concept of a Waste Bank, based on the 3R principles (Reduce, Reuse, Recycle), emerges as a strategic, community-based solution. This community service program aims to encourage active community participation in the Waste Bank program in Tanjung Uban Selatan, Bintan Regency, while supporting the realization of a Smart City based on intelligent and participatory environments. The methodology used is a qualitative approach to gain in-depth understanding. Primary data collection was carried out through interviews, participatory observations, and documentation studies. Key informants were purposively selected from various stakeholders, including Waste Bank administrators, local government representatives, and community members. The results show that, although initially challenging to increase community participation, the program has had a significant positive impact. It successfully shifted the community's view of waste as a valuable economic resource. Quantitatively, this is reflected in stable income from the sale of high-quality inorganic waste, such as metals and electronic waste. The program also led to strategic innovations, including sustainable education, waste savings incentives, social media use, and the "Dasi Umat" empowerment program. The success of this program, strengthened by awards at the district and national levels, makes it a model for sustainable waste management focused on community empowerment and supporting smart city development.

 The worsening economic conditions in this new normal era have made the family economy even worse. The prolonged lockdown conditions have limited employment opportunities, while income has decreased. To balance the amount of expenditure and family income, additional family income is needed, in conditions like this, the role of a woman in a family is needed. This study will try to examine and formulate a model of women's empowerment with a creative economy community approach in improving family welfare. Rural women's empowerment activities that will be carried out are providing entrepreneurial motivation, forming business groups, training and business management. Data were collected using observation, interview and questionnaire methods. This research was conducted on village communities, especially housewives in Beringin Village, Beringin District, Deli Serdang Regency. The research used experimental and survey methods. Data analysis techniques used qualitative and quantitative descriptive methods. The outputs of the research are (1) a draft model of women's empowerment with a creative economy community approach in improving family welfare and (2) publication in a national journal with a Technology Readiness Level (TKT) level three. The results of this first year of research are a draft model of women's empowerment. This empowerment model is able to attract the attention of women to actively participate in improving family welfare.

Community Service Learning (CSL) is a tangible manifestation of the implementation of the Tri Dharma of Higher Education, which aims to apply knowledge within the community, particularly in addressing economic challenges in rural areas. This study focuses on the effectiveness of the UIN SU student KKN programme in Sugihen Village, Juhar Subdistrict, Karo Regency, which carries the theme of economic empowerment of the community. The research method used a qualitative approach with participatory observation and practical demonstration techniques, directly involving the Sugihen Village community. The results showed that this programme significantly improved the participants’ knowledge and technical skills, transforming their roles from passive consumers to active producers. This training not only helped reduce household expenses but also opened up new business opportunities that had the potential to increase family income. Therefore, this KKN programme can serve as an effective strategic model for creating stable and independent community-based economic growth.

This study aims to describe the implementation of the Community Economic Empowerment Program in the coastal area of Samber Village, Yendidori District, Biak Numfor Regency through the Kalamo Program (Modern Fishermen's Village). The approach used is qualitative descriptive with data collection techniques through in-depth interviews, observations, and documentation. The results of the study show that the implementation of the Kalamo Program has had a positive impact on the coastal community of Samber Village. In terms of improving skills and institutional access, it can be seen that there is training and the formation of cooperatives, although the management still needs to be improved. In terms of natural resource management, some communities have begun to implement more environmentally friendly fishing practices. Meanwhile, the improvement of the quality of life of the community can be seen from the increase in income and the emergence of new business opportunities, although it is not evenly distributed among all fishermen groups. Overall, the implementation of this program has been running, but it is not fully optimal. Further efforts are needed to strengthen institutional capacity, equitable program distribution, and increase socialization so that the empowerment goals can be achieved comprehensively.

The development of Micro, Small, and Medium Enterprises (MSMEs) is an essential strategy to improve the welfare of rural communities. Kalicinta Village has local potential in the form of the traditional food cilok, which can be developed into a productive and competitive business. This community engagement aims to analyze the role of cilok MSMEs in enhancing community welfare, identify challenges, and formulate strengthening strategies based on local potential. The method employed was Participatory Action Research (PAR), involving the community actively in problem identification, action planning, implementation, and evaluation. Data were collected through observation, interviews, and focus group discussions. The results show that cilok MSMEs contribute to increasing household income, absorbing local labor, and empowering women, while also strengthening social cohesion through values of togetherness. The main challenges include limited capital, market access, digital literacy, and managerial capacity. Interventions such as training, product innovation, digital marketing, and government support effectively enhance competitiveness. Through a participatory approach, cilok MSMEs have the potential to become a pillar of the village economy and a sustainable model of local empowerment.

This study aims to analyze the growth of tilapia (Oreochromis niloticus) cultivated in a concrete pond system in Dusun IV, Fadoro Lasara Village, Gunungsitoli City. The concrete pond system was chosen for its advantages in land efficiency, ease of management, and ability to maintain stable water quality. The research method employed a quantitative experimental approach over 60 days, with 200 Nile tilapia as the study subjects. The parameters observed included absolute weight and length gain, specific growth rate (SGR), feed conversion ratio (FCR), and survival rate (SR). The results showed that the average weight of the fish increased from 5.12 grams to 98.46 grams, with a length increase of 12.5 cm. The SGR was recorded at 4.29% per day, FCR at 1.38, and SR at 96.5%. These results indicate that the concrete pond system can support optimal tilapia growth. This study recommends the application of concrete ponds as an efficient aquaculture alternative, particularly in areas with limited land and resources. This system has proven to be adaptive to local conditions and contributes to increased productivity and income for aquaculture farmers.

Salem District is one of the largest coffee commodities in Brebes Regency. This significant potential has yet to provide a meaningful contribution to the income of coffee farmers, especially in Gunung Jaya village, Salem District. The low income of coffee farmers is due to the fact that they still sell their coffee products in the form of cherry. Over time, in 2018, farmers began to develop small-scale and simple coffee processing from green beans to roasted beans and coffee powder, pioneered by the SME "Lulumpang Kopi". They still use simple tools and often have to travel out of town to obtain the desired coffee powder. Lulumpang Kopi can produce 100-150 packages of coffee weighing 100 grams. Seeing this potential, the Community Partnership Empowerment team (PKM) from the University of Civilisation and UNSOED, funded by DIKTISAINTEK, is conducting community service this year 2025 using training methods, workshops, and appropriate technology grants. Thus, technology has been granted in the form of 1 Huller machine with a capacity of 150kg/batch, 1 BBM Grinding machine with a capacity of 10kg/batch, and scales. This assistance aims to enhance farmers' capabilities to achieve greater economic independence and improve their competitiveness in the market. As a result of this activity, partners were able to increase the capacity and quality of coffee farmers' production through the grant of equipment such as huller, BBM grinder, and digital scales, making the processing faster, more efficient, and yielding better coffee compared to traditional methods. In addition, the training participants also demonstrated an increase in knowledge through pre-tests and post-tests, rising from 66.5% to 77.3%, an increase of 13.8% from the 40 participants who attended.

Poverty in the Special Region of Yogyakarta (DIY) remains a significant issue despite a decline in poverty rates in recent years. This study aims to identify the factors influencing poverty in DIY from social, economic, and structural perspectives, as well as to evaluate policies that can address this issue. The method used in this research is a literature review through a Systematic Literature Review (SLR), examining various relevant sources on poverty in DIY and the poverty alleviation policies implemented in the region. The results of the study indicate that poverty in DIY is caused by several main factors, such as income inequality, low-quality education, low skill levels among the population, and limited access to business capital and productive resources. One policy that has proven effective in reducing poverty is the provision of access to capital and productive resources through microcredit schemes and agrarian reform. These programs not only provide capital but also enhance the ability of the poor to manage their businesses. These findings offer important insights into understanding poverty in DIY and suggest that policies supporting the empowerment of the poor through education, skills, and economic access can be an effective solution to reduce poverty in the long term..