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Since the implementation of the ASEAN Economic Community (AEC) at the end of 2015, all economic actors—including SMEs and microenterprises—are expected to improve and adapt in order to enhance the quality of both goods and services. Failure to do so may result in Indonesia becoming a "soft target" market for other ASEAN countries, given its status as the most populous country in the region with over 270 million people. SMEs and microenterprises, which represent the embodiment of people-based economic democracy, would be particularly vulnerable if goods and services from various ASEAN countries continue to flood the Indonesian market. Recognizing this situation, empowering SMEs and microenterprises is not only necessary but inevitable to help the nation discover its identity through the development of comparative and competitive advantages. This activity began by identifying existing problems, followed by determining suitable solutions. The method used involves training and mentoring.The outcome of this initiative is the improved capability of the traditional cake microenterprise to optimize its sales by using locally sourced raw materials. As a result, the "Puji Lestari" Traditional Cake Microenterprise has successfully enhanced its production capacity and business management.Financial reporting is also a crucial aspect of business development. A well-maintained financial report reflects the progress of the business, particularly through the net profits it generates. These outcomes serve as indicators of increased empowerment and the strengthening of the enterprise.

The SEBLAK program (Birth Certificate, Birth Registration, and Family Card) initiated by RS dr. Mohammad Zyn represents an innovation in digital-based civil registration services, aimed at improving efficiency, effectiveness, and transparency in public services related to population administration. This innovation integrates the processes of data collection, verification, and the issuance of administrative documents automatically through a digital system directly connected to the Department of Population and Civil Registration (Disdukcapil). Consequently, procedures for obtaining documents such as birth certificates and family cards can be carried out more quickly, easily, and without bureaucratic obstacles, while also providing more accurate and reliable data. The overall success of this program is supported by several key factors, including adequate technological infrastructure, continuous training for officers and the community, and effective socialization through various media and community forums. A qualitative approach was used to evaluate the implementation process and its impact on the community and hospital staff. Data were collected through in-depth interviews, observations, and documentation, then analyzed using the Miles and Huberman (1994) model. The results indicate that the implementation of this digital system can significantly reduce the time and costs associated with document processing, improve data accuracy, and strengthen public trust in government services. Beyond operational aspects, the SEBLAK program also positively impacts increasing access to administrative services for communities in remote and hard-to-reach areas. This aligns with the goal of expanding digital services inclusively and reinforcing the role of hospitals as the initial point and center for civil registration services while enhancing community participation in fulfilling their administrative rights. However, challenges remain, including technical infrastructure limitations, a lack of sufficient training for human resources, and the need to improve data security capacity. Therefore, continuous capacity building for human resources and infrastructure development are crucial to ensure the sustainability and success of this program, which can serve as a model for innovative public services that other institutions in Indonesia can adopt.    

The objective of the dissemination activity on managerial economic practices related to budgeting was to enhance the understanding and capacity of Karang Taruna administrators in managing organizational finances efficiently and responsibly.through training sessions and interviews, participants gained practical insights into planning, controlling, and evaluating budgets based on managerial economics principles. The outcomes of the activity demonstrated that applying efficiency and effectiveness principles in budgeting can improve accountability, transparency, and overall organizational performance.the budgeting process for the 2025 UMKM Bazaar served as a practical example, showing that structured and participatory financial management can enhance organizational governance and optimize the use of available resources.according to the final evaluation, the administrators showed significant improvement in budget planning and management skills, contributing to better performance and increased professionalism within Karang Taruna.this initiative represents a strategic step toward fostering the independence of community organizations in implementing sustainable programs.

Modern money offers various conveniences and efficiencies in transactions, which are increasingly popular among the public, especially in this digital era. However, along with its advantages, modern money also poses new challenges such as the potential for misuse of technology, increased risk of hacking, and regulatory issues that have not been fully resolved, so socialization is needed. The purpose of this socialization is to increase the level of financial literacy for the public in using modern money that can be used in everyday life and provide knowledge about how to make non-cash payments using modern money safely.

This program was designed to improve the financial literacy of Generation Z, with a specific focus on members of the Maluku Protestant Church Youth Movement (AMGPM) in Poka Village. Initial assessments indicated that most participants had limited financial knowledge, with fewer than 30% understanding basic investment concepts. The initiative employed socialization and simulation methods to educate participants on investment principles, introduce regulated investment applications approved by OJK and BAPPEBTI, and promote secure online investment strategies. Evaluation findings revealed significant progress, with 40% of participants showing improved financial literacy. Additionally, over 75% successfully performed investment steps during simulations, and 85% expressed increased confidence in beginning their investment journey. While the program effectively enhanced participants' understanding, continued training is necessary to ensure long-term impact, particularly in the areas of portfolio diversification and risk management, which are critical for building sustainable and resilient investment practices.

This study aims to analyze Legal Protection and Gender Justice for Women in the Practice of Siri Polygamy: Analysis of the Principles of Islamic Civil Law. The practice of polygamy in Indonesia often causes injustice for women, who do not receive adequate legal protection. This study analyzes the relationship between the principles of Islamic civil law and the reality faced by women in the practice of siri polygamy. Although Islamic law emphasizes justice and protection of women's rights, many women are trapped in situations of injustice due to a lack of understanding of the law and social stigma. This study uses a normative juridical method to explore the truth between legal norms and practices in the field. The results of the study indicate that minimal social support, lack of understanding of legal rights, and social stigma contribute to the injustice experienced by women. To improve legal protection and gender justice, it is recommended that there be recognition and registration of siri polygamous marriages, strengthening of legal regulations, assistance for women, and education and socialization regarding legal rights. With these steps, it is hoped that women's rights in the practice of siri polygamy can be fulfilled fairly within the framework of Islamic law and state law.  

This study aims to review the legal aspects and impacts of the vehicle tax amnesty policy on increasing Regional Original Income or PAD due to late payment of vehicle tax, which has become one of the strategies adopted by local governments to optimize tax revenues and maintain the validity of vehicle data. This study uses normative juridical as its approach to review laws and regulations and uses relevant literature studies. The results of the study reveal that normatively, this policy has a strong legal basis and has been empirically proven to be able to increase tax revenues in the short term. However, there is a potential for a long-term decline if the policy is not accompanied by adequate supervision and education. Therefore, harmonious, transparent implementation and increased socialization are needed to avoid taxpayer misunderstandings. This study contributes to the understanding of the importance of balance between fiscal incentives and the powerlessness of regional tax governance.

This study aims to analyze Legal Protection and Gender Justice for Women in the Practice of Siri Polygamy: Analysis of the Principles of Islamic Civil Law. The practice of polygamy in Indonesia often causes injustice for women, who do not receive adequate legal protection. This study analyzes the relationship between the principles of Islamic civil law and the reality faced by women in the practice of siri polygamy. Although Islamic law emphasizes justice and protection of women's rights, many women are trapped in situations of injustice due to a lack of legal understanding and social stigma. This study uses a normative juridical method to explore the truth between legal norms and practices in the field. The results of the study indicate that minimal social support, lack of understanding of legal rights, and social stigma contribute to the injustice experienced by women. To improve legal protection and gender justice, it is recommended that there be recognition and registration of siri polygamous marriages, strengthening of legal regulations, assistance for women, and education and socialization regarding legal rights. With these steps, it is hoped that women's rights in the practice of siri polygamy can be fulfilled fairly within the framework of Islamic law and state law.

One form of enterprise that represents the potential of villages and receives government support is Micro, Small, and Medium Enterprises (MSMEs). However, limitations in marketing have led to the underrepresentation of local products. This highlights the importance of community service programs. The aim of this program is to enhance the marketing of UMKM products through the utilization of the Shopee marketplace and WhatsApp Business social media. The community service methods used include socialization, training, and direct assistance to UMKM actors in the target area. Shopee is utilized as an online marketplace, while WhatsApp Business serves as a medium for product advertising. This activity aims to provide understanding of the importance of digital marketing, as well as practical skills in creating and managing accounts on Shopee and WhatsApp Business. The results of this program indicate an increase in participants' understanding and ability to use both platforms. The conclusion of this research states that the effective utilization of Shopee and WhatsApp Business can assist UMKM actors in enhancing their marketing and sales, which in turn can drive local economic growth.

This study discusses the legal consequences of the absence of a marriage agreement on marital property according to the Indonesian legal system, especially based on the Civil Code and the Marriage Law No. 1 of 1974. By default, the absence of a marriage agreement leads to the enactment of a system of property union, in which all property acquired during the marriage is considered joint property. This condition has various legal implications, such as the vulnerability of personal property to third-party claims, difficulties in proving ownership of inherited property, and potential conflicts in the division of property in the event of divorce or death of one of the spouses. This study also highlights the difference in the regulation in Islamic law that does not recognize the automatic union of property, but still has the potential to cause disputes if there is no written agreement. The research method used is empirical normative with a qualitative approach, examining positive legal provisions and practices that develop in society. The results of the study show that low public understanding and negative stigma towards marriage agreements are the main factors in the low making of these agreements. The Constitutional Court Decision No. 69/PUU-XIII/2015 which allows the making of agreements during the marriage period expands legal protection, but its implementation still faces challenges. This study recommends the need to increase legal education and socialization on the importance of marriage agreements to provide certainty and fair legal protection for the parties in the institution of marriage.    

Street lighting is very important as a road facility at night, especially in rural areas. Sumbersawit Village, Sidorejo District, Magetan Regency has a problem of lack of adequate lighting system around village roads and public areas. Therefore, a breakthrough is needed to overcome this problem. One way is to hold community service in Sumbersawit Village through LDR sensor implementation activities in developing automatic lights for energy efficiency. This activity is carried out through five main stages, which include: (1) survey and identification of needs, (2) system design and manufacture, (3) socialization and education, (4) installation of automatic lighting system, and (5) evaluation and follow-up. This community service activity was welcomed by the village apparatus and the Sumbersawit village community, so that the activity can run smoothly.

Character education in elementary schools is important to prevent bullying behavior among students. This article discusses efforts to prevent bullying attitudes through socialization at SDN 16 Koto Tuо, Kec. Barangin, Sawah Lunto City. The research method used was to deliver the material directly and a question and answer session, attended by 35 students. The results of the socialization showed an increase in students' awareness and motivation not to bully, although there were minor obstacles in the form of a less conducive atmosphere during the socialization. Student participation in this activity was very high, reflecting their enthusiasm for the material presented. This socialization not only aims to provide an understanding of the negative impacts of bullying, but also to build empathy and mutual respect among students. By actively involving students, it is hoped that they can better understand the importance of creating a safe and comfortable environment for all classmates. This effort is expected to be a model for other schools in overcoming the problem of bullying and increasing awareness of the importance of respectful behavior among children. Thus, this socialization is expected to contribute to creating a safer school environment and supporting the development of positive student character, as well as reducing the incidence of bullying in the future.

This study is a literature study that aims to analyze the practice of withholding and collecting Income Tax (PPh) Article 23 in the context of tax regulations in Indonesia. Data were obtained through a literature review of laws and regulations, tax textbooks, and relevant scientific journals. The results of the analysis indicate that although the provisions of PPh Article 23 have been regulated in detail, there is still the potential for differences in interpretation in practice, especially regarding the classification of tax objects and withholding rates. This study recommends increasing the socialization of regulations and simplifying tax administration in order to improve taxpayer compliance.

Perilaku Hidup Bersih dan Sehat (PHBS) adalah serangkaian tindakan yang diambil untuk menjaga dan meningkatkan kesehatan individu dan masyarakat. Di kalangan remaja, perilaku ini menjadi sangat penting mengingat masa remaja merupakan periode transisi di mana kebiasaan hidup sehat dapat terbentuk dan akan berpengaruh terhadapi kesehatan mereka di masa depan. Sekolah Menengah Atas (SMA) atau Madrasah Aliyah (MA) merupakan salah satu tempat yang sangat strategis untuk memberikan edukasi dan sosialisasi tentang perilaku hidup bersih dan sehat (PHBS) di sekolah.  Lingkungan sosial yang terdiri dari remaja dengan berbagai kebiasaan, pengaruh teman sebaya, dan keterbatasan pengetahuan tentang pentingnya kesehatan memerlukan adanya perhatian khusus agar terhindar dari berbagai masalah khususnya masalah kesehatan. .Metode yang digunakan adalah pengabdian masyarakat dengan tahapan sosialisasi dan  edukasi terkait pentingnya perilaku hidup bersih dan sehat. Hasil pengabdian ini menunjukkan peningkatan signifikan dalam pengetahuan dan sikap siswa terhadap pentingnya perilaku hidup bersih dan sehat. Program ini diharapkan dapat menjadi model pengabdian masyarakat yang berkelanjutan untuk menjaga kesehatan siswa melalui pentingnya penerapan perilaku hidup bersih dan sehat di sekolah. Siswa diharapkan bisa konsisten dalam menerapkan perilaku hidup bersih dan sehat untuk mendukung terwujudnya derajat kesehatan masyarakat yang optimal serta  terhidar dari resiko masalah kesehatan.

This study aims to evaluate the effectiveness of the implementation of Income Tax Article 25 (PPh 25) in increasing state tax revenue and reducing the tax burden on taxpayers. PPh 25 is a mechanism for periodic tax installment payments made by taxpayers based on estimated tax liabilities. This research adopts a descriptive quantitative approach using secondary data obtained from the Directorate General of Taxes’ reports, supported by questionnaires distributed to taxpayers within a specific Tax Service Office (KPP) area. The results show that the implementation of PPh 25 contributes significantly to tax revenue by encouraging taxpayer compliance and ensuring a stable cash flow for the state. Additionally, the installment system of PPh 25 helps reduce the annual tax burden on taxpayers both psychologically and administratively, as obligations are paid in stages. However, challenges remain in the accuracy of estimating tax liabilities, which can lead to overpayment or underpayment. Therefore, more intensive socialization and technical guidance are needed to improve taxpayers’ understanding and compliance with the PPh 25 mechanism.

This study analyzes Indonesian Education Policy through the Implementation of the Merdeka Curriculum in Tanjungpinang City Elementary Schools based on Edward III's policy implementation theory (communication, resources, attitudes/dispositions, bureaucratic structure). This qualitative research evaluates the implementation of the Merdeka Curriculum in Tanjungpinang City Elementary Schools using observation methods and interviews with the Head of the Elementary Development Division. Analysis of communication, resources, disposition, and bureaucratic structure shows effective policy communication through coordination meetings and socialization. The results showed that the communication of the Education Office went well through coordination meetings and socialization, although internal consistency needs to be improved. There is technical guidance for teachers and curriculum derivatives according to Permendikbudristek Number 12 of 2024, but obstacles to teacher adaptation, teaching materials, and infrastructure are found. Teachers' attitudes are positive, influenced by their understanding, resources and work environment. A clear bureaucratic structure supports implementation. In conclusion, implementation shows positive progress, but needs to improve internal communication, resources and continuous evaluation.

This study aimed to review the implementation of Corporate Social Responsibility (CSR) at KPP Pratama Palembang Seberang Ulu as a form of social responsibility of government agencies towards the community. The methods used in this study are observation, interviews and documentation during the internship activities. The results of this study indicated that the implementation of CSR at KPP Pratama Palembang Seberang Ulu has been running well and reflects the application of the Triple Bottom Line concept (people, planet, profit) through various activities, such as tax socialization, blood donation, donations to orphanages and ederly social homes, and tree planting.

Local taxes are one of the main components of PAD which have a strategic role in realizing fiscal independence and supporting regional development. This study aims to analyze tax management in an effort to increase Local Original Income in Supiori Regency. The study was conducted at the Regional Revenue Agency of Supiori Regency, related to the management of local taxes in Supiori Regency. The type of research that will be used in this study is a qualitative descriptive research type. Data collection techniques are carried out through observation, interviews, and documentation studies. The results of the study indicate that the main challenges in managing local taxes in Supiori Regency include low taxpayer awareness, minimal socialization, the absence of supporting regulations, technical obstacles in the field during collection, and limited budget support.

This study aims to describe and analyze the strategies implemented by the Environmental Agency (DLH) of Karimun Regency in managing waste and to evaluate the effectiveness of these implementations in the field. Employing a qualitative descriptive approach, data were collected through in-depth interviews, observations, and document reviews. Findings reveal that DLH Karimun has developed and executed key strategies, including the formulation of the Regional Waste Management Master Plan (RIPSD), optimization of Temporary Waste Disposal Sites (TPS) with 3R principles, active collaboration with waste banks and community groups, and community-based education and socialization efforts. However, operational challenges persist, particularly in waste transportation fleet distribution, handling of the Sememal Final Disposal Site (TPA), and monitoring and evaluation mechanisms that remain suboptimal. Additional challenges include limited human resources and funding, low public awareness, and regulatory conflicts impacting strategic decision-making. Nevertheless, the strategies implemented have contributed to improvements in environmental cleanliness across several sub-districts and increased volumes of processed waste through recycling initiatives. Community involvement through schools, youth organizations, family welfare groups, mutual cooperation activities, and waste banks proved critical to success. The study recommends the adoption of digital-based waste management systems (smart waste management), capacity building for DLH personnel, community empowerment, and revision of local regulations to support sustainable waste management. This will enhance the effectiveness and sustainability of DLH Karimun’s waste management strategies moving forward. The findings provide valuable insights for policy formulation and practical implementation in similar regional contexts.  

This study aims to analyze the conflict and ambiguity in the implementation of Sidoarjo Regent Regulation Number 84 of 2017 concerning the Arrangement and Empowerment of Street Vendors (PKL). The research applies a descriptive qualitative approach, using interviews, observation, and documentation as data collection techniques. The findings indicate that conflicts arise due to differing approaches among implementing agencies—particularly between the Department of Cooperatives and the Civil Service Police Unit (Satpol PP)—as well as enforcement procedures that do not meet the expectations of street vendors. Ambiguity stems from unclear authority distribution, weak data collection, overlapping regulations, and uncertainty in relocation and empowerment programs. Based on Richard E. Matland’s Ambiguity-Conflict Model, the policy’s implementation falls under the Symbolic Implementation category, marked by both high conflict and high ambiguity, leading to ineffective execution and stakeholder frustration. These findings highlight the need for better inter-agency coordination, regulatory socialization, and the development of strategic vendor locations to ensure a fair and sustainable policy implementation.   Keywords: Ambiguity, Conflict, Implementation, Policy, Street Vendors