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Surabaya city is one of the coastal cities in Indonesia and has potential in the fisheries sector. Apart from having a strategic role and having a large area of ​​land, the City of Surabaya can also increase its role as a shrimp pond farmer to increase natural resources for shrimp pond farmers in Surabaya. With good and optimal management can increase production and income levels so as to improve the welfare of the surrounding community. Especially for tiger shrimp pond farmers, it is hoped that they can provide employment and be able to become food ingredients providers. This study aims to prove and analyze the effect of education level, length of business and land area on the income of tiger shrimp pond farmers in Medokan Ayu Village, Rungkut District, Surabaya City. In this study using a causal quantitative approach. This study uses 1 dependent variable (income) and 3 independent variables (education level, length of business and land area). The type of research data used in this research is quantitative data. The data analysis method used in this study is multiple linear regression, F test (simultaneous), T test (partial), and the coefficient of determination. The results of this study indicate that the level of education (X1), length of business (X2) and land area (X3) simultaneously or together have a significant effect on the income of tiger shrimp pond farmers in Medokan Ayu Village, Rungkut District, Surabaya City. The level of education (X1) partially has a significant effect on the income of tiger shrimp pond farmers in Medokan Ayu Village, Rungkut District, Surabaya City. The length of business (X2) partially has no significant effect on the income of tiger shrimp pond farmers in Medokan Ayu Village, Rungkut District, Surabaya City. Land area (X3) partially has a significant effect on the income of tiger shrimp pond farmers in Medokan Ayu Village, Rungkut District, Surabaya City.  

The background of this research is because at this time the development of broiler ducks is actually not very popular in our ears, but in one of the business options in the livestock sector it turns out to be quite promising with quite large economic potential. The structure of the trade of broiler ducks is now starting to be more in demand by the public, because the taste of the meat is tasty and delicious. The purpose of this study was to find out what efforts were made by breeders in Jigang hamlet to increase household income through broiler duck farming. This study uses qualitative research. Data collection techniques in this study are observation, interview, and documentation methods. The results of the study show that the efforts made by broiler duck breeders to increase their household income are by choosing quality seeds, this is intended to reduce the risk of death, then provide vaccines and vitamins, provide factory feed and alternative feed and pay attention to the condition of the cage after the harvest period. so that the cage is far from the virus and harvest at the age of the ducks 35-45 days. This is an effort that breeders can make to increase their household income. This duck livestock business is a means of making a living to change a more decent life.

Indonesia's development and financing for its country comes from the income of MSMEs in Indonesia. MSMEs are the economic cycle in Indonesia and MSMEs have a very high influence on improving the economy in Indonesia. More entrepreneurs and MSMEs will increase the economic value of a country, namely Indonesia, because the economy will grow in proportion to the growth of MSMEs with MSMEs, people are required to become entrepreneurs and as a producer and is expected to be able to import its products abroad to increase income from abroad and domestically. The survival of MSMEs is very important for the continuity of MSME businesses, for this reason the government provides various kinds of stimuli so that MSMEs are able to survive under certain conditions, especially during the Covid-19 pandemic. MSMEs need to make improvements in terms of financial governance. This understanding starts from an early age, namely in the MSME environment to support government programs that intensify calls for Indonesian people to comply with reporting which plays a very important role in the country's development. The main problem obtained from observations of MSMEs in Api-api village, Wonokerto is that they do not understand financial governance for MSME entities for business sustainability, so it is necessary to hold a workshop regarding strengthening financial governance of MSMEs to improve business sustainability in Api-Api Village, Kec. Wonokerto Regency Pekalongan. Goals and targets of community service in Api-Api Village, Kec. Wonokerto Regency Pekalongan is so that the public understands good financial governance and how to prepare financial reports for community businesses in Api-Api Village, Kec. Wonokerto Regency Pekalongan. The number of participants was 30 MSME business actors. The implementation method is carried out by presenting workshop material directly (offline) in Api-Api Village, Kec. Wonokerto Regency Pekalongan. The output of this community service is in the form of scientific journal publications in the ITS NU Pekalongan Community Service Journal and cinematic videos of the implementation of community service.

Process and efforts to strengthen or enable the weak. This study aims to find out how the process of community empowerment by the PT industry. Manakarra Unggul Lestari and the impact of this empowerment. The research method used was phenomenological qualitative. The data obtained were analyzed using interpretive phenomenological analysis (IPA). The results of the study explained: (1) The empowerment process begins with socialization carried out by the PT, this socialization contains methods for planting and developing what is called an oil palm plant. Those who are already members of independent farmer groups are given the opportunity to order oil palm seeds at a low cost. So that many people who previously did not have a job, now work as oil palm farmers. (2) The positive impact of this independent farmer group is the ability of the community to get more optimal results and income than usual. While the negative impact is the emergence of environmental pollution caused by four-wheeled vehicles used as transporters of oil palm crops, the presence of air pollution such as the amount of dust that appears during the dry season can cause people to experience a decrease in body immunity.

Bananas are easily damaged so their durability is very limited. By processing bananas into sangcok it is quite profitable, so that it is used as a side business by the community as an additional income. This study aims to (1) analyze the characteristics of entrepreneurs and business profiles of sangcok (2) availability of raw materials, production technology, use of inputs, costs, income, efficiency and added value of the sangcok agro-industry. The raw material for making sangcok is kepok bananas. Entrepreneurs obtain raw materials for bananas by buying them directly at the market. The results of this study are the marketing plan implemented by the sangcok business, namely in terms of products, always maintain good product quality and the materials used are also halal, the prices applied are also affordable according to what was ordered, a less strategic place does not discourage culinary lovers from continuing to buy sangcok, and promotion strategies are carried out through online and offline media, promoting more through online media, although in doing promotions, honesty is emphasized and not badmouthing other businesses. The conclusion from this study is that the marketing plan carried out in the sangcok business is in accordance with an Islamic perspective. Related marketing plans such as product, price, promotion and place are also based on the Koran, hadith and the practice of the Prophet Muhammad in conducting marketing.    

Financial report preparation training held at UMKM Ani Catering is carried out in a community service program. The owner of the Ani Catering business does not have the ability to manage financial reports, but tries to advance and develop his business. The financial reports made in this training are still simple, the goal is to be easy to understand and easy to implement. The financial statements to be prepared include balance sheets, income statements and cash flow statements. With these financial reports, business owners know that the business they are running is profit or loss, and can separate their personal finances from their business finances.

Corn is one of the world's most important food crops besides wheat and rice. Aside from being a source of carbohydrates, corn is also grown as animal feed. Corn farming is a business developed by the community in Ntonggu Village, Palibelo District, Bima Regency, so that it becomes the main commodity when summer arrives. Scarcity of fertilizers and pesticide costs, seed costs and labor wages that often increase every year are obstacles for corn farmers. The purpose of this study was to determine the effect of production factors (land area, cost of fertilizer, cost of pesticides, cost of seeds, number of workers, output prices and labor wages) on the income of corn farming and to determine the feasibility of corn farming in Ntonggu Village, Palibelo District, Bima Regency. The data used were obtained from observations and interviews with 35 respondents, the sampling technique used was purposive sampling method. The method used in this study is multiple linear regression and using the B/C ratio. The results showed that the factors affecting the income of corn farming in Ntonggu Village, Palibelo District, Bima Regency were the Factors of Land Area (X1), Number of Labor (X5) and Labor Wages (X7) and Based on the results of the analysis of income and feasibility of corn farming in Ntonggu Village, Palibelo District, Bima Regency, the average income of respondents was Rp. 11,673,773 of the total cost of Rp. 4,747,286. The feasibility analysis shows that the B/C ratio is 1.5 so that corn farming in Ntonggu Village, Palibelo District, Bima Regency is profitable and feasible.

This community service aims to determine the effect of discounts on consumer satisfaction in MSMEs abyan cosmetics and accessories. Micro, Small and Medium Enterprises (MSMEs) are business activities that can expand employment, provide broad economic services to the community, play a role in the process of equitable distribution and increase community income, and increase economic growth, This important role has encouraged Padang City to continue to strive to improve the competitiveness of MSMEs in facing the community. The purpose of this study was to determine discount education on consumer satisfaction at MSMEs Abyan Cosmetics and Accessories. The compilation of this article was carried out by observation and interviews to collect data. The results of this study show that Abyan MSMEs can increase competitiveness.

Micro, Small and Medium Enterprises (MSMEs) are productive business units that stand alone, which are carried out by individuals or business entities in all economic sectors. The existence of Micro, Small and Medium Enterprises (MSMEs), which is the largest part of the national economy, is an indicator of the level of community participation in various sectors of economic activity. The purpose of this study was to determine and analyze the simultaneous and partial effects of business capital, labor, and use of e-commerce variables on Culinary MSME income in Denpasar City. This study used the accidental proportional sampling method with a sample of 99 MSME actors in the culinary field in Denpasar City. The data analysis technique used is multiple linear regression analysis. The results of data processing and simultaneous testing show that capital, labor, and the use of e-commerce have a significant effect on the income of MSMEs in the culinary field in Denpasar City. The results of data processing also show that the variables of business capital and labor partially have a positive and significant effect on the income of culinary MSMEs in Denpasar City. MSMEs in the culinary field in Denpasar City who use e-commerce earn higher incomes compared to those who do not use e-commerce.

This research was about the partnership program of CSR conducted by the state owned entreprise through the economic empowerment of SMEs with the provision of capital to improve the revenue to create prosperity. This study was aimed to analyze the implementation of CSR partnership program. This study used the qualitative approach with documentation type and the documentation technique. The data analysis was done through data collection, data reduction, data display and conclusion. The results of this study stated that the implementation of the partnership program of CSR had a legal basis in the implementation and conducted through partnerships based on some business patterns. The CSR partnership program had the allocations funds from SOEs net income, deposits, administrative services/revenue share/margin, interest on deposits, etc. While recommendation that this research is that The Ministry of SOEs should make the procedures for implementing the partnership program that contains stages in providing funds for potential partnership established partners, implementing organizations and evaluation activities

Family Welfare Empowerment (PKK) is an organization that is oriented towards community empowerment, especially the welfare of housewives. PKK members in the Kauman Village consist of 19 people led by Mrs. Ratna. PKK has several activities including catering and trade. During its activities, the PKK sparked a new idea to make a product as a result of empowering the potential of its members, namely Es Cendol Suji with a weekly turnover of Rp 350.000,-. However, the product does not have a strong identity to be able to compete in the market. From this problem, the author took the initiative to help PKK by providing assistance regarding branding through making a logo as a business identity. The purpose of this activity is to give a new identity to the Es Cendol Suji product which is expected to increase PKK  income turnover so as to create prosperity for all PKK members.

UMKM are an important sector to build the community's economy. During the COVID-19 pandemic in Indonesia, the economic situation of the community has decreased and has become a prolonged problem that must be resolved immediately. During the pandemic, UMKM owners experienced a buyer crisis which resulted in many UMKM players going out of business due to falling income. This happened in Talang Village which was affected by the COVID-19 pandemic. Digital marketing strategies can be done under any conditions. In Talang Village, Rejoso District, Nganjuk Regency, two UMKM have been registered with the government. One of them is the Opak Gapit Talang UMKM which already has a Business License Number (NIB) but the scope of the sales market is still small. There are several obstacles experienced such as lack of knowledge about digital marketing. With the right strategy will be able to compete with other snack products.

This research was conducted by involving the active participation of the Rungkut Kidul community. Through activities to introduce simple hydroponic concepts, communities are empowered to develop sustainable farming skills. The community is given knowledge about the basic principles of hydroponics, nutrient management, selecting suitable plants, and proper irrigation  techniques. The  results  showed  that  community  empowerment  through  simple hydroponics had a positive impact on the Rungkut Kidul community. Communities are able to independently implement simple hydroponic methods, increase crop production with better yields, and reduce dependence on environmental factors such as rainfall and poor soil quality. In addition, empowerment through simple hydroponics also has a significant socio-economic impact. The Rungkut Kidul community can utilize hydroponic crops for their own consumption needs and as an additional source of income through selling their crops at the local market. This reduces their dependence on external food supplies and boosts the local economy. The introduction of modern agricultural technologies such as simple hydroponics can provide sustainable solutions to increase local food availability, reduce dependence on uncontrollable environmental factors, and improve people's economic well-being.

The percentage of people who are negatively affected financially by the Covid-19 pandemic in Indonesia is very large, so this has an impact on reducing fishermen's household income. Through the service of lecturers who are funded independently, fish preparations, namely fish balls and fish nuggets, will be practiced in an effort to increase the income of households and fishermen groups so that this is a solution and another alternative to increase income and fulfill the nutritional needs of families in Botutonuo Village, Kabila District Bone, Bone Bolango Regency. It is hoped that this can change people's habits to become more productive, namely developing the fish caught by fishermen into products with higher selling value.The aim of implementing this service is a) to increase the income of fishing families and groups and to meet the nutritional needs of fishing families. b). improve skills in processing meatballs and fish nuggets among housewives and young women. This goal can be realized through various solution actions including: (1) mentoring about food and nutrition in general, (2) Counseling about the nutritional composition and benefits of fish, (3) Counseling about various processed fish-based products (4) Training on processing fish into meatballs and fish nuggets and their marketing strategies in an effort to increase the income of the fishing community in Botutonuo Village, Kabila Bone District, Bone Bolango Regency.The method used to achieve this goal is to provide training and assistance to the community by transferring knowledge. This method is to provide knowledge on how to make meatballs and nuggets made from fish, accompanied by methods, techniques and marketing strategies. The target of this training is mothers and young women who are given assistance so that they can have life skills that can increase the income of families and fishing groups as well as provide knowledge about the nutrition found in fish.

Self-assessment system is a tax collection system that gives confidence to taxpayers to calculate/calculate, pay, and report the amount of tax that should be owed based on tax laws and regulations. Notification Letter (SPT) is a means used by taxpayers to account for the calculation of taxes owed. Understanding for filling out Annual Tax Returns for both individual and corporate taxpayers is needed, including the use of online systems used to deposit and report taxes. LPPM also plays a role in providing tax training through Community Service activities. The purpose of this community service activity is to be able to provide an understanding of how to fill out Annual Tax Returns for individuals and entities as well as the use of e-billing and e-filing for to make deposits and tax reporting. The result achieved in this training is that participants can understand the process of calculating and filling out the Annual Tax Return of individuals and entities as well as how to use e-billing and e-filing. The output target to be achieved from this training is to be able to provide an understanding of taxation to Educators of SMK Muhammadiyah 4 Lamongan in terms of filling out Annual Income Tax Returns for Individuals and Entities, including procedures for depositing and reporting taxes online.

Community service activities to provide knowledge about MSME tax preparation and reporting training. this activity was carried out on May 3 2023. The method of activity is with presentation of material, discussion, training and evaluation. a series of community service activities as follows: the implementing team presented material on the Basic Principles of Imposing Final MSME Income Tax, tax incentives provided by the government to MSME actors, Calculation and Payment of MSME Final Income Tax, and Reporting of MSME Income Tax and Tax Sanctions. The result of this community service activity is that activity participants are capable of making and reporting MSME taxes

This research is motivated by the still not maximal local revenue in the city of Banjar. This is indicated by the low quality of human resources, lack of socialization, low innovation, weak level of supervision and low stakeholder support from various parties in collaborating. Research is focused on studies using the theoretical approach of Emerson, Nabatchi & Balogh (2011), namely the Collaborative Governance Regime (CGR) model through 1). System context dimension 2). Drivers dimensions include (leadership, incentive consequences and interdependence), and 3). The dynamics of collaboration (Principled Engagement, shared motivation, and capacity for joint action). With the aim of the research to examine and analyze the implementation and the constraints that have caused it to be ineffective, as well as an effective strategy for implementing collaborative governance in increasing Regional Original Income in the City of Banjar. The research method uses descriptive analysis with a qualitative research approach. Data collection techniques through interviews, literature studies and observation. The research results show: 1). The implementation of collaborative governance in increasing Local Own Revenue in the City of Banjar on the dynamics dimension of collaboration can be said to have not run optimally, more concrete efforts are still needed related to motivation, awareness, work systems and technical policy support while on the system context and drivers dimensions concerning the availability of resources resources, and budget constraints as well as the level of supervision has been carried out optimally. 2). Obstacle factors in the implementation of collaborative governance in increasing Local Revenue in the City of Banjar, namely the low level of communication and coordination; lack of human resources and budget, lack of technical regulatory support regarding the involvement of stakeholders (private parties and community leaders); as well as the low support and commitment of policy makers from members of the legislature, regional tax-producing apparatus organizations, and stakeholders (private parties and community leaders). 3). Collaborative governance strategies in increasing effective Regional Original Revenue (PAD) in Banjar City are aggressive growth strategies by maintaining the previous strategy and optimizing the strengthening of the second availability of human resources, budget and infrastructure; maximizing the clarity of Standard Operating Procedures (SOP), regarding tax collection, support from the private sector and other OPDs, as well as optimizing the involvement of cross-sectoral collaboration (government, private parties and community leaders) through Collaborative Governance in the City of Banjar.

The development of tourism in each region is indeed a trend that occurs in many districts or cities. Wonomerto Village also has various tourism potentials such as the Sumber Biru Tourism Area and the Tomb of Prince Benowo which have become economic drivers for the local community. The addition of a new spot at Sumber Biru Tourism Area is a good step to continue to increase the attractiveness of this tourist destination. The Participatory Action Research method can be an effective approach in the development process. In this context, community participation can involve them in the planning, decision-making and implementation processes of tourism development projects. Communities can provide valuable input, ideas and local knowledge in identifying tourism potential that has not been fully utilized around the Sumber Biru Tourism Area. In addition, involving the community in tourism development activities can also open up opportunities for them to be involved economically, for example through micro-enterprises or local crafts that support the tourism sector. This can increase the income of the local community and encourage sustainable economic development in Wonomerto Village.         

Micro, Small and Medium Enterprises (MSME) are sectors that are influential in running the economy in the community. MSME are also expected to be able to contribute in creating employment opportunities for the surrounding community, so as to be able to reduce poverty in an area. The existence of the Wolamgrezz MSME in Carangwulung village actually has the potential to become a large MSME in the Wonosalam District and even the entire Jombang Regency, because these UMKM raise the region's superior crops. Therefore, Wolamgrezz MSME must be fully supported in running their business, so that the existing potential can run optimally and can become the leading MSME in Jombang Regency. However, in carrying out its business, Wolamgrezz has several problems that arise in the field, such as obstacles to product promotion through digital e-commerce media and product marketing only by word of mouth, so that consumers who know Wolamgrezz's MSME products are very limited and only within the scope of Carangwulung village. Therefore, the branding and marketing of UMKM Wolamgrezz products must be carried out immediately and intensified so that they can attract consumers widely so that product sales can increase and income will also increase, and this can also affect the opening of new job vacancies.

: Cupak Village is a village that has tremendous potential that can be developed. In addition to the cool air, there are several potentials, including (1) religious tourism at Dewi Kilisuci's hermitage site, (2) Sendang Widodaren, Sendang Drajad, and Mount Pucangan; (3) Agricultural tourism which produces Porang as a flour ingredient, Gadung for chips, Corn as food security; (4) accompanied by the manufacture of handicrafts from local raw materials such as woven pandanus. (5) Production of charcoal which can be developed into Carkol as an export commodity. (6) Camping ground. However, the problem faced is the lack of awareness of local residents in the use of tourism. Cupak Village also has abundant agricultural income but its income level can still be developed through socialization so it is hoped that this activity can immediately encourage tourism in Cupak Village and it is hoped that it can also increase Cupak Village's agricultural income. The purpose of this activity is to get an overview of the qualifications of Cupak Village Human Resources in utilizing tourism potential, processing agricultural products, managing businesses, and overcoming existing problems. To determine activities in HR development that will be carried out appropriately based on the results of HR mapping Cupak Village, Potential, Tourism, Religion, Development