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This study aims to investigate how the financial achievements of Indonesian regional authorities are influenced by capital expenditure and PAD. The study employs the Systematic Literature Review (SLR) methodology. This method is used to ascertain, research, assess, and interpret any surviving studies relating to interesting phenomena using specific relevant research problems. SLRs can be used to find journals and conduct thorough reviews, each procedure adhering to standards or guidelines. In this study, 50 journals were used as references. The study's findings indicate Research findings prove that pure regional revenues provide important benefits regarding regional financial performance. This demonstrates how raising local real income can improve local governments' financial performance in satisfying development and community demands. On the other side, capital spending also significantly improves local governments' financial performance. This means that a rise in capital spending can strengthen the regional development structure and increase the competitiveness of the local economy. This research provides policy implications that “municipal authorities must focus on" pay attention to the diversification of local original income and increase fund distribution for capital investments to support economic growth and community welfare. In addition, this research also indicates the significance of effective and transparent financial management to achieve regional development goals in a sustainable manner.    

The purpose of this study was to determine the use of water hyacinth to increase community income. The method used was descriptive qualitative. The research location was Kebondowo Village, Banyubiru District, Semarang Regency. Informants were selected intentionally, namely they were selected based on certain criteria. Specifically, this refers to the fact that informants control the problem, have information and can answer questions accurately. The results of the study showed that the best use of water hyacinth can improve community welfare.

One of the training programs that can increase economic income is making Aromatherapy candles, namely by utilizing used cooking oil waste, taking into account that the available resources are easy to obtain and also ingredients that can be used every day. The aim of this community service is to empower young housewives, young men and women and students around residential areas to produce Aromatherapy candle products from used cooking oil and increase community knowledge about how to make Aromatherapy candles using environmentally friendly raw materials. The method of implementing this training is a direct demonstration of aromatherapy candle making techniques using prepared materials and how to make them. The results of the training show the potential for significant social change, both in material (candle production) and non-material (change in mindset) aspects. Changes in participants' mindsets about waste and entrepreneurship reflect a transformative learning process.

Mangrove ecotourism offers various interesting tourist activities for visitors, such as nature tourism, environmental education and cultural tourism. The aim of this research is to determine the role and efforts of the community in participating in improving mangrove ecotourism management in Denai Kuala Village, Pantai Labu District, Deli Serdang Regency. The method used in this research is qualitative with a descriptive approach. The results of this research show that Monkey Beach is managed with an approach that harmonizes environmental protection, animal welfare, education and economic sustainability. The management of mangrove ecotourism on Putra Deli beach is managed by one party where the management of the beach income is used properly and part of it goes into the treasury as funds for further beach management. Muara Indah Beach Mangrove management is carried out by community groups who live around the beach. Not all people, only a few are included in the Muara Indah Beach management group.    

This community service activity (PKM) was carried out with a partner, the manager of Siengkong TapiOK, which is one of the MSME actors in the city of Bogor. The problem faced by partners is apart from worrying about eroding profits when paying taxes, there is also limited knowledge in making tax payments online using the OnlinePajak application. This community service activity aims to increase the knowledge and skills of Siengkong TapiOK managers in paying taxes online. Implementation of PKM activities consists of three stages, namely the preparation, implementation and evaluation stages. Recapitulation analysis shows that the material presented is in accordance with partner needs. The statistical results of the paired sample t-test show that this training has proven to have a positive and significant impact on increasing the knowledge and skills of Siengkong TapiOK managers

The aim of research into income tax articles 22 and 23 is to understand and analyze the financial and fiscal implications of the law on individuals and society as a whole. This research can cover various aspects, such as export and import activities, sales of production results, and how to calculate PPh Article 22 and PPh Article 23. Income Tax Article 22 is the payment of Income Tax in the current year which is collected by the government treasurer, certain agencies and Certain corporate taxpayers. Income Tax Article 23 According to Law Number 36 of 2008 is tax withheld on income received or earned by domestic taxpayers. This research can help identify weaknesses or inconsistencies in the tax system, which can lead to improvements and increased effectiveness. As well as identifying ways to increase community involvement in the tax decision-making process, which can lead to more inclusive and fair tax policies.  

Mineral water packaging waste which is not managed properly, causing environmental pollution. The focus of this service is to provide skills training to the community to process this waste into economically valuable products. The aim of this activity is to increase community awareness and skills in recycling mineral water packaging waste into handicraft items, to reduce environmental pollution and increase community income. Using a participatory approach, with direct training methods involving demonstrations and practice. The strategies used are: 1) Socialization regarding the impact of plastic waste, 2) Technical training on making craft products from mineral water packaging waste. The results of this activity are expected to make people more aware of the importance of managing plastic waste and have new skills in making craft products. The result is products such as bags, wallets and home decorations made from mineral water packaging waste, which can be sold to increase income. Apart from that, there is a reduction in plastic waste in the surrounding environment.

Sales of goods and services are significantly impacted by fluctuations in the level of people's income. The community’s financial stability is crucial for the continuity of economic operations according to sharia principles in Islamic microeconomics. Islamic microeconomics does not only seek profit, but additionally aims to enhance the welfare of the people in a fair and sustainable manner. Because justice, brotherhood, and cooperation are elements that can offer options for fluctuations in human income. The object of this research is BTC Watampone. This study’s objective is to examine how changes in income impact the level of sales from an Islamic economic point of view. This study employs a literature review-based quantitative method, which relies on various library sources to gather the required information. The study’s findings indicate of this study show that the elasticity of sales volume in 2015 was Ep = 0.723, which indicates that Ep < 1 and sales volume is classified as inelastic. While the elasticity of sales volume in 2016 is Ep = 17.2, which indicates that Ep > 1 and sales volume is classified as elastic.

This project research aims to explain the COCD concept for innovation and development provided to village communities in Tanjung Rejo. The method we used was interviews and direct observation in Tanjung Rejo village. The technique we use is direct data analysis and in-depth observation regarding the conditions of the village we want to empower. The results of this research show that the results of the innovation carried out are very influential and have a sustainable impact on the income of local residents as well as exploring the potential and abilities of local residents to be even better than before regarding shrimp food from their shrimp ponds. Based on the results and discussion of the research "Innovation and Development of Community Potential through Shrimp Processing and Marketing in Tanjung Rejo Village, Percut Sei Tuan District, Deli Serdang Regency. 1). The applied COCD concepts and theories enable the development of relevant and sustainable solutions, as well as increasing community participation. 2) COCD Concepts and Theory help increase efficiency, improve skills and open up new opportunities, especially opportunities in shrimp innovation which can be a means of developing COCD Concepts and Theory which can help improve the social and economic welfare of the community and create independence for the community.

This community service was carried out in Sumbersari Hamlet, Community Service Activities were carried out in Mojowatesrejo Village, Kemlagi District, Mojokerto Regency with the target of understanding Digital Marketing Optimization and the Legality of Micro, Small and Medium Enterprises Development (U.M.K.M). Carrying out community service, the main aim of this activity is to increase insight and knowledge regarding Optimization of Digital Marketing and the Legality of Micro, Small and Medium Enterprises (UMKM) Development in Mojowono Village. In order to obtain and support a conducive working atmosphere, work together to build productive partnerships. Therefore, the socialization carried out in Mojowono Village, Kemlagi District, Mojokerto Regency is very important to carry out. Other objectives include providing an understanding of technological advances that must be utilized properly so that they can increase income in society. This business activity must of course be maximized and must be equipped with a business permit so that it can provide certainty and legal protection for Micro, Small and Medium Enterprises(UMKM)

This outreach activity aims to educate the LMDH Wana Lestari regarding product innovation that can be used as a business opportunity through outreach about the potential, health and business opportunities of black sugar cane. Black sugar cane (Saccharum officinarum) has many benefits that are not widely known by the public, including health benefits and economic value. The method used in this research includes several stages as follows: 1) Preparation and development stages, 2) Activity implementation stages, 3) Evaluation and monitoring stages. The results of the research show that the outreach carried out was successful in increasing public understanding of the benefits of black sugar cane, both in terms of health and business opportunities. People are becoming more motivated to cultivate black sugar cane as an alternative source of income. It is hoped that the implementation of this program can contribute to improving the welfare of the LMDH Wana Lestari community in a sustainable manner.

This research examines the role of Village-Owned Enterprises (BUMDes) in improving the economy and developing society in Laut Dendang Village, with the ultimate goal of achieving independent village status. Using a qualitative method with a case study approach, this research analyzes the contribution of BUMDes in creating jobs, increasing people's income, and facilitating access to resources and training. The research results show that the existence of BUMDes has had a significant positive impact on local economic growth, increasing community skills, and strengthening village institutional capacity. BUMDes plays a role as a catalyst in the process of village economic empowerment, which ultimately helps Laut Dendang Village move towards independence. However, this research also identifies challenges faced, including limited capital and government support, which need to be overcome to optimize the role of BUMDes. These findings provide insight for the government and other stakeholders in designing more effective policies and strategies for village development through BUMDes.

Yogyakarta City is a City of Culture and Tourism City in Indonesia. The purpose of optimizing the tourism sector is to improve community welfare by utilizing facilities and infrastructure, one of which is a parking lot. The revitalization of parking locations indicates a decrease in the income level of parking attendants around Malioboro. Therefore, efforts are needed to achieve personal financial management based on Financial Attitude and Financial Literacy. This research method uses quantative with parking attendant respondents around the Malioboro area. Data analysis using SEM. The results show that financial attitude affects personal financial management, financial attitude affects financial literacy and financial literacy affects personal financial management. But financial literacy cannot mediate between financial attitudes towards Personal Financial Management.

Regional levies are a form of community participation in implementing regional autonomy. Regional levies are an important source of regional income to fund government administration and regional development. The problem faced by each region in general is that the collection of levies which is a component of Original Regional Income (PAD) has not been maximized. This researcher aims to understand the management of parking fees in increasing the regional income of the city of Kupang and the efforts made by the regional government of the city of Kuapang in optimizing the receipt of parking fees. This type of research is empirical research, using a qualitative approach method, where the researcher describes data from the results of observations and research that has been carried out in Kupang City. The data collection techniques used are interviews and observations, then descriptive analysis is carried out. Parking lot management to increase local revenue is carried out through planning, organizing, activating/implementing and supervising or controlling activities. Efforts to increase local revenue through parking fees by establishing regulations and policies relating to parking fees, enforcing regulations, increasing supervision, educating the public, and evaluating the management of parking fees. Suggestions for the government to pay more attention to regional levies, especially Kupang City regional parking levies, in making regulations, enforcing regulations and increasing awareness of parking fees and providing education to the community as well as periodic evaluations for parking managers and officers so that they are obedient in carrying out their duties in accordance with applicable regulations. with a full sense of responsibility, and for the community to comply with regulations regarding regional levies, especially Kupang City regional parking levies to increase local revenue.

This researcher aims to understand the management of parking fees in increasing the regional income of the city of Kupang and the efforts made by the regional government of the city of Kuapang in optimizing the receipt of parking fees. This type of research is empirical research, using a qualitative approach method, where the researcher describes data from the results of observations and research that has been carried out in Kupang City. The data collection techniques used are interviews and observations, then descriptive analysis is carried out. Parking lot management to increase local revenue is carried out through planning, organizing, activating/implementing and supervising or controlling activities. Efforts to increase local revenue through parking fees by establishing regulations and policies relating to parking fees, enforcing regulations, increasing supervision, educating the public, and evaluating the management of parking fees. Suggestions for the government to pay more attention to regional levies, especially Kupang City regional parking levies, in making regulations, enforcing regulations and increasing awareness of parking fees and providing education to the community as well as periodic evaluations for parking managers and officers so that they are obedient in carrying out their duties in accordance with applicable regulations. with a full sense of responsibility, and for the community to comply with regulations regarding regional levies, especially Kupang City regional parking levies to increase local revenue.

Salo Timur Village in Salo Sub-district, Kampar Regency, Riau Province is one of the villages where the community has a low income or the majority of the community is still in a poor condition, especially women. Women are often marginalized, they face challenges in their role and participation in village development, and they are also faced with difficulties in increasing family income and welfare. One of the things done to overcome the problems of the community, especially women, is through community empowerment activities by utilizing the potential of abundant natural resources, including the existence of moringa trees that thrive in the vicinity. The empowerment activities carried out are through cultivation and processing of moringa leaves. The learning approach used in this training is the Andragogy approach with lecture, discussion and practicum methods. The implementation of community empowerment activities in Salo Timur Village was carried out on June 2, 2022 through moringa cultivation and processing activities. The results of this activity are increasing the role of women in village development, through increasing their ability to cultivate and process moringa leaves so that they can be utilized as a source of livelihood.

Socialization activities to improve financial and accounting literacy in the community were carried out in Rumah Tiga Village, focusing on the role of financial and accounting literacy in family financial management. Rumah Tiga Village was chosen because it still needs understanding and skills about financial management and accounting to support economic development and community welfare. The methods used in this activity include practical demonstrations, surveys to the community, as well as cooperation with Rumah Tiga Village officials. The main focus of this socialization was to increase understanding of household financial management, achieving future financial goals, the importance of long-term savings, education on future investments, and emergency funds to avoid future financial difficulties. The role of accounting in recording income and expenses, preparing budgets, and understanding how to make household financial reports are important points for the community to become better at managing their finances. The implementation of this socialization activity is tailored to the needs of the village community, involving cooperation with the village government to increase understanding of financial literacy and accounting. It is hoped that this activity can provide good knowledge to the Rumah Tiga community about financial literacy and accounting in the community.

Corporate Social Responsibility (CSR) is a must for companies that want to build a sustainable reputation and support the development of the surrounding community. This research discusses the strategic planning of the Corporate Social Responsibility (CSR) program for crab suppliers in Lamongan, with a case study at UD. Aulia. The aim of this research is to identify sustainable priorities and goals to ensure CSR programs provide long-term benefits for local communities and the environment. Through a qualitative approach, this research explores the important role of Human Resources (HR) in supporting and implementing CSR in companies. The research results show that effective HR practices, such as employee training and development and diversity policies, have a significant contribution to the success of CSR programs. The social impact of CSR programs includes increasing community economic welfare, reducing unemployment, and preserving marine ecosystems. The economic impact includes the creation of new jobs and increased fishermen's income. Thus, strategic planning for the CSR program at UD. Aulia is able to create a sustainable positive impact on society and the environment through identifying the right priorities and inclusive collaboration with crab suppliers.

This research aims to (1) determine sharia marketing strategies in increasing consumer buying interest carried out by Safira cafe owners in the reviewing village of Mare Sebo Ulu sub-district, Batang Hari district. (2) To find out the obstacles faced in efforts to increase consumer buying interest at Safira Cafe. This research uses descriptive qualitative methods. The data collection technique in this research uses observation, interview and documentation techniques. The theory used in this research is the theory put forward by Abuznaid formulating the definition of sharia marketing, namely, wise decisions in order to satisfy customer needs through good behavior, providing healthy products or services (halalan thoyyibah) with the approval of both parties (seller and buyer). ) in order to achieve material and spiritual prosperity, this world and the hereafter through an ethical world. Apart from that, the theory used by Kotler, marketing is a way in which companies involve consumers, build good relationships with consumers and create value for consumers, so as to get good value or response from consumers in increasing profits and consumer feedback. The 4P marketing strategy used is, product, price, place and promotion. The results of this research show that, the marketing strategy carried out by Safira Cafe to increase revenue is with product strategies starting from improving the quality of the products presented, product health, product cleanliness and product halal. Pricing strategy, Safira Cafe has set affordable, relatively cheap prices. The prices offered by Safira Cafe are affordable and cheap in accordance with the economy of the community in the review village and are suitable for all teenagers and adults. Place strategy, safira cafe prioritizing the cleanliness of the place and consumer comfort while at the Safira Cafe. Promotional strategy, Safira Cafe does not promote via social media, only promotes by word of mouth, but quite a few people already know about the existence of Safira Cafe. Meanwhile, the income earned by Safira Cafe is still relative or fluctuating, namely depending on the number of visitors.

Employment opportunities are of course of many types, in this subject matter will take the phenomenon of Sumberwringin Village, in which there are mining activities, this mining activity is certainly a positive impact on the local community, because many think that the emergence or existence of a mine in their area will tend to help their income, this factor is what causes the community to agree to the existence of the mine. The mine, which began its activities in 2015, began to show its prestige by being recognized by other regions, in accordance with the study used, namely the existence of this new work activity can foster and increase a sense of solidarity with others and a sense of caring, not only this factor, there is a common motivation between people, namely many people whose economies are below, which makes people have the same opinion and agree to the existence of mining activities..