Publication Search

73,319 articles from 712 journals · 2,111 citations tracked

Showing 741-760 of 3,988

Analytics

Esrah D.N.A.Benu; Diana S.A.N Tabun; Yeftha Y. Sabaat

Lembaga Pengembangan Kinerja Dosen 2025 Lembaga Pengembangan Kinerja Dosen

This research is entitled Lopo as Symbol of Local Democracy in the Atoin Pah Meto indigenous Community” (Study of the Lopo Traditional House as a Symbol of Local Democracy in Saenam Village, Miomaffo Barat District, North Central Timor Regency). The main problem in this research is how Lopo as a symbol of local democracy in the lives of the Atoin Pah Meto indigenous community. The purpose of this research is to analyse and describe Lopo in the lives of the Atoin Pah Meto indigenous community. This research uses  qualitative methods. Data were collected through interviews, observations, and dokumentation with traditional leaders, religious leaders, village government officials, yo uth, womwn, and the community. Data analysis was conducted by systematically reviewing and interpreting field data. The finding reveal that lopo is not merely a place for storing harvests, but also serves as a central space for deliberation in resolving social, cultural, and political issues. It open structure without walls symblolizez valuesnof openness, equality, and participation. The local democratic values embodied in lopo include family values (mutual cooperation, solidarity, kinship), cultural values (traditional rituals, marriage, harvest celebrations), and political valuess (consensus, adherence to customary rules, and equality in decission making). Therefore, lopo is not only a cultural heritage but also a symbol of local democracy that strengthens the identity and social cohesion of the Atoin Pah Meto community.

Alvintho Tiumlafu; Agustinus Hedewata; Helsina Fransiska Pello

Doktrin: Jurnal Dunia Ilmu Hukum dan Politik 2025 International Forum of Researchers and Lecturers

This research aims to: (1) To find out the reason why parties choose customary law in resolving marital problems at Pollo Village, situated in Amanuban Setalan Sub-district, South Central Timor District, (2) To find out the application of customary law enforcement in resolving Tribal marriage issues at Pollo Village, situated in Amanuban Setalan Sub-district, South Central Timor District. This type of this research was Empirical Juridical research, primary data obtained by interviewing 11 respondents and supported by secondary data, qualitative descriptive data analysis. The result of this research is to show that: (1) The way of living of the communities at Pollo Village, situated in Amanuban Setalan Sub-district, South Central Timor District who experience domestic violence conflicts can be settled by custom for the reason that customary law is the result of ancestral heritage that must be maintained and preserved, maintaning unbreakable kinship between local communities, also customary law is considered as fast and affordable. (2) The application of customary law enforcement in resolving marital problem of tribal cummunities at Pollo Village, in Amanuban Setalan Sub-district, South Central Timor District is seen very effective in providing a deterrent effect to perpetrators of domestic violence because the customary sanction imposed are not only punitive but also provide learning for the perpetrators and the local community so that they are afraid and do not be able to commit to the similar action in the future. The practice of customary law enforcement against perpetrators of domestic violence is carried out to correct deviation from obligations and prohibitions in customary community relations, so that the aim is to have a direct impact and direct execution on the violating party. In order to increase the effectiveness of the imposition of customary sanction.

Ghaida Ghaida; Zidni Imanurrohmah Lubis; Fika Ertitri

Jurnal Pelaksanaan Pengabdian Bergerak bersama Masyarakat 2025 Asosiasi Riset Ilmu Kesehatan Indonesia

Aging is often accompanied by sleep problems that have a negative impact on the well-being of older adults, such as reducing their quality of daily life and triggering a higher risk of chronic diseases, depression, and cognitive decline. To address this issue, the physiotherapy team held an educational program at the Arjosari Village ILP in Malang City, which aimed to equip older adults with knowledge about the value of quality sleep. The material was delivered through simple brochures, two-way discussion sessions, and assessments through initial and final tests. A total of 15 people participated, and from the opening discussion, about 80 percent of them admitted to having frequent sleep disturbances. Before the event, a survey showed that their understanding was still minimal, especially regarding what healthy sleep is, the triggers of sleep disturbances, the benefits of good sleep, the signs of sleep disturbances, and steps to overcome them. After the counseling, there was a significant increase, with the level of understanding reaching more than 86 percent on all topics. These results prove that community-based educational approaches such as this are very effective as a means of empowerment and early prevention. Activities such as this should be made a routine to support the overall health of the elderly.

Yunano Waruwu; Masniar Sitorus; Sudirman Lase; Jupalman Welly Simbolon

WISSEN : Jurnal Ilmu Sosial dan Humaniora 2025 Asosiasi Peneliti Dan Pengajar Ilmu Sosial Indonesia

The Famotu Ono Nihalo tradition is one of the essential rituals in the customary wedding ceremonies of the Nias community, particularly in Lasarabaene Village, Mandrehe Subdistrict, West Nias Regency. This tradition consists of giving advice to the bride, which is rich in moral, spiritual, and social values. The ritual not only affirms the bride’s status as a wife but also serves as a medium for transmitting cultural values and collective identity. However, along with the wave of modernization, this tradition has undergone changes in terms of its form, symbolic meaning, and cultural values. This study aims to reveal the symbolic meanings contained in the Famotu Ono Nihalo ritual and to analyze the forms of social interaction within it, including its transformation due to social change. The research employs a descriptive qualitative method with data collected through observation, in-depth interviews, and documentation. The informants consist of traditional leaders, women elders, and community members who still practice and understand the tradition. The findings show that the white cloth symbolizes purity and blessing, while afo (betel quid) represents acceptance and social attachment. Although the ritual today tends to be simplified and some cultural symbols are no longer used, the core values such as parental advice, blessings, and the strengthening of social cohesion remain preserved. Therefore, Famotu Ono Nihalo continues to be relevant as a cultural heritage and a form of social education, even as it adapts to modern changes.

Bayu Rizky Ananda; Agus Suriadi; Randa Putra Kasea Sinaga

RISOMA : Jurnal Riset Sosial Humaniora dan Pendidikan 2025 Asosiasi Ilmuwan Pendidikan, Sosial, dan Humaniora Indonesia

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.

Dita Ayu Primantari; Wydha Mustika Maharani; Abdul Aziz Al Kaharudin

Jurnal Ekonomi dan Keuangan Islam 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

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.

Kusyairi Kusyairi; St Safarina; Retty Afrilia Gautami; Amelia Fatanur Baiti; Ani Nur Faizah

Indonesia Bergerak : Jurnal Hasil Kegiatan Pengabdian Masyarakat 2025 Asosiasi Riset Ilmu Teknik Indonesia

Kramat Village, located in Tlanakan District, Pamekasan Regency, is a coastal area with abundant fisheries resources, one of which is fish paste (petis ikan), a long-standing local product. However, the processing businesses in this village still face challenges, particularly in terms of simple packaging and traditional marketing patterns, making it difficult to compete in modern markets. To address these issues, the Community Service Program (KKN) of Universitas Madura implemented training and mentoring focused on packaging innovation and the introduction of digital marketing strategies. The implementation methods included field observations, interviews with business actors, training to improve product quality, trial application of new packaging, and program evaluation. The results indicated significant improvements in product packaging quality, entrepreneurial skills in branding, and the utilization of social media as a promotional tool. A key achievement was the shift in entrepreneurs’ mindset from merely producing for local consumption to targeting broader markets. The program’s contribution lies in producing more competitive fish paste products, enhancing entrepreneurial literacy among the community, and strengthening the competitiveness of local MSMEs. Therefore, this KKN activity not only creates short-term impacts but also opens opportunities for sustainable community economic development.

Abdullah Putra Nogo Mbele; Siti Ramlah Usman; Helsina Fransiska Pello

Doktrin: Jurnal Dunia Ilmu Hukum dan Politik 2025 International Forum of Researchers and Lecturers

The purpose of this study is to determine the factors that cause business actors (kiosks) to reject coins as a means of payment in sale and purchase transactions at Oeba Traditional Market, Fatubesi Urban Village, Kota Lama Subdistrict, Kupang City and the legal consequences of such rejection in terms of Law Number 7 of 2011 concerning Currency. The benefits of this research are to provide information and knowledge that enriches the study of law and as a consideration or input for the government and information for the community. This research is a type of empirical legal research. The results of this study show: (1) The factors causing business actors (kiosks) in Oeba Traditional Market to reject coins with denominations of Rp200.00 and Rp100.00 as a means of payment in sale and purchase  transactions are community perception factors, refund factors, and practicality factors. (2) The legal consequences of this rejection in terms of Law Number 7 of 2011 concerning Currency are that the sale and purchase agreement can be cancelled because there is no agreement between the parties and the business actor (kiosk) can be punished. The conclusions of this study are (1) The factors causing business actors (kiosks) in Oeba Traditional Market to reject coins with denominations of Rp200.00 and Rp100.00, namely the public perception factor, the refund factor, and the practicality factor. (2) The legal consequences of the rejection are that the sale and purchase agreement can be cancelled and the business actor (kiosk) can be punished. Suggestions from the author are, for the government, it is expected to be more aggressive in conducting socialisation about money and for business actors (kiosks) and the public are expected to treat money properly.

Suryani Suryani; Afif D. Alba; Nelli Roza

Jurnal Riset Rumpun Ilmu Kesehatan 2025 Pusat riset dan Inovasi Nasional

Hypertension is a "silent disease" with a high prevalence that can be triggered by modifiable risk factors such as stress and smoking. Sei Langkai Community Health Center shows the highest hypertension service rate (20.12%) in Batam City with Sei Langkai Village having 50% of hypertension sufferers from the health center's working area. The purpose of this study was to analyze the relationship between stress and smoking with the incidence of hypertension in Sei Langkai Village, the Working Area of ​​UPTD Sei Langkai Community Health Center, Batam City. This research method is an analytical observational study with a cross-sectional design. The accessible population is residents aged >17 years in RW 17 RT 05 Sei Langkai Village (334 people). A sample of 75 respondents was selected using a cluster random sampling technique. Data collection used the Perceived Stress Scale (PSS) questionnaire to measure stress and the Fagerstrom Test for Nicotine Dependence (FTND) to measure smoking dependence, as well as blood pressure observations. Data analysis used the chi-square test and Spearman correlation. The results showed a significant association between stress and hypertension (p=0.001; PR=5.688; 95% CI: 2.200-14.705). Of the 47 respondents experiencing stress, 87.2% had hypertension. There was a significant association between smoking and hypertension (p<0.001; r=0.585). Of the 28 respondents with heavy smoking habits, 96.4% had hypertension. The study concluded that stress and smoking are significantly associated with hypertension. Respondents with stress had a 5.688-fold higher risk of developing hypertension. The more severe the smoking habits, the higher the risk of hypertension.

Elsa Santi; Muhammad Nasyiruddin; Hanik Amaria

Jurnal MIMBAR ADMINISTRASI 2025 Universitas 17 Agustus 1945

This study aims to find out the process of Family Card (KK) administration services and identify the obstacles faced in its implementation at the Ngaglik Village Office, Serengat District, Blitar Regency. The research method used is a descriptive qualitative approach with data collection techniques through interviews, observations, and documentation. The research subjects consisted of village staff and communities who had managed KK, who were selected by purposive sampling. Data analysis is carried out through three main stages, namely data reduction, data presentation, and conclusion drawn. The results of the study show that the administrative services of the family at the Ngaglik Village Office have been running quite optimally. This is shown by the existence of clear service procedures, good officer responsiveness, and the implementation of a digital system in the administrative process. However, there are still several obstacles that hinder the effectiveness of services, including the lack of initial information received by the applicant, the slow response of communication through digital media, and the limitation of supporting facilities such as technology devices and adequate service spaces. These findings show the need to increase service capacity through strengthening information systems, officer training, and providing more representative support facilities. This research is expected to be an input for the village government in developing administrative services that are more efficient, transparent, and responsive to the needs of the community.

Rukmini Rukmini; Mhd Rizaldy Wibowo; Shita Tiara; Nova Azahra; Sri Murniyanti

International Journal of Economic, Social and Development Sciences 2025 International Forum of Researchers and Lecturers

 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.

Habibah Salsabila Addary; Siti Aisyah; Fadli Endi Tama; Fahira Rahmah Hani; Mulia A Sura

Nusantara: Jurnal Pengabdian kepada Masyarakat 2025 Pusat Riset dan Inovasi Nasional

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.

Okta Firnando; M. Iskandar; Siti Zumrotus Saadah

Jurnal Pengabdian Masyarakat dan Transformasi Kesejahteraan 2025 Lembaga Pengembangan Kinerja Dosen

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.

Nur Maida Sari; M. Akbar Maulana; Ismi Zakiyah Dly; Nur Hamidah Dly; Yuspa Yuspa +6 more

Jurnal Pengabdian dan Keberlanjutan Masyarakat 2025 Lembaga Pengembangan Kinerja Dosen

The educational outreach program for the handling of corpses (tajhizul mayit) conducted by Group 29 of the STAIN Madina Community Service Program in Hutabaringin Julu Village aimed to provide theoretical and practical understanding to the community regarding the procedures for handling corpses in accordance with Islamic law. Participants included mothers, fathers, and young men and women, who were expected to disseminate this knowledge to the wider community. This study used a qualitative descriptive approach with a participatory method, allowing participants to be directly involved in the learning process. The implementation of the activity included several methods, such as lectures given by expert speakers, live demonstrations on corpse handling procedures, corpse handling simulations, and discussions that actively involved participants. This activity was designed so that participants not only understood the theory but also had practical skills in handling corpses in accordance with Islamic teachings. The results of this activity showed a significant increase in participants' understanding and skills in handling corpses. In addition to increasing religious literacy, this activity also fostered collective awareness regarding the importance of fardhu kifayah obligations, which are a shared responsibility of the community. It is hoped that through this activity, the community will be better educated and better prepared to carry out religious duties properly.

Mutiara Mutiara; Nur Aini Hunafa

Jurnal Manajemen Pariwisata dan Perhotelan 2025 International Forum of Researchers and Lecturers

The state of the community surrounding Dusun Bambu following the emergence of Dusun Bambu tourism in the Cijanggel Village region served as the driving force behind this study. These results have established Dusun Bambu's role and influence over the residents of Cijanggel Village. The arrival of Dusun Bambu tourism resulted in a shift in the living standards of the residents of Cijanggel Village.Among other things, the study's goals are to: 1) determine how much Dusun Bambu tourism has benefited the locals of Cijanggel Village; 2) determine the locals' standard of living following the establishment of Dusun Bambu tourism; and 3) determine the impact of Dusun Bambu tourists on the locals' social lives

Iswahyudi Iswahyudi; Agustina Agustina; Asmadianto Asmadianto; Edyanto Edyanto

Prosiding Seminar Nasional Ilmu Hukum 2025 Asosiasi Peneliti dan Pengajar Ilmu Hukum Indonesia

This study aims to analyze the role of village heads in improving development in Darmorpis Village, Samofa District, Biak Numfor Regency. Village administration, as the spearhead of government administration, plays an important role in realizing public services, community empowerment, and sustainable development. This study uses qualitative methods with data collection techniques through interviews, observation, and literature study. The results show that the village head plays a strategic role in leading and mobilizing all elements of society, including traditional leaders, religious leaders, village officials, and the general public, to actively participate in development. The village head's leadership emphasizes not only administrative aspects but also service, motivation, work discipline, and capacity building for village officials. The synergy between leadership and community participation proved to be a key factor in the success of the development program in Darmorpis Village. However, this study also found obstacles in the form of a lack of coordination regarding the implementation of assistance programs from the local government, which had an impact on the community's perception of the effectiveness of development. Thus, it can be concluded that the success of village development is largely determined by the visionary leadership of the village head and the collective support of the community.

Rahman Rahman; Putu Eka Meiyana Erawan; Siti Fatimah Zahrani; Sitti Fadhila Zulfahmi; Desrianti Desrianti +13 more

Jurnal Pengabdian dan Keberlanjutan Masyarakat 2025 Lembaga Pengembangan Kinerja Dosen

This community service activity aimed to control the population of Aedes aegypti mosquitoes, which are the main vector of Dengue Hemorrhagic Fever (DHF), through the making and utilization of ovitraps in Sawa Village, Sawa District, North Konawe Regency. The methods applied in this program included field observation and door-to-door socialization to the community regarding the function, benefits, and procedure of making ovitraps. The socialization was designed to provide practical knowledge and raise awareness among residents about the importance of preventing mosquito breeding as part of DHF control efforts. A total of 30 households were involved as direct participants in this activity, and 30 ovitrap units were successfully made and distributed evenly to each household. The results showed that the community responded enthusiastically and expressed interest in adopting the ovitraps as a preventive measure. In addition, participants reported gaining new understanding about their active role in maintaining environmental health and reducing the risk of DHF transmission. The involvement of the community not only ensured that the ovitraps were effectively utilized, but also encouraged sustainable behavior in mosquito control practices. Overall, this program demonstrated that simple, low-cost, and community-based interventions such as ovitraps, combined with education and awareness campaigns, can contribute significantly to reducing the breeding sites of Aedes aegypti mosquitoes and lowering the potential spread of DHF in endemic areas.

Iswahyudi Iswahyudi; Febby Yul Yawan; Asmadianto Asmadianto; Edyanto Edyanto

Proceeding of the International Conference on Social Sciences and Humanities Innovation 2025 Asosiasi Peneliti dan Pengajar Ilmu Sosial Indonesia

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.

Santa Jojor Banjarnahor; Meditatio Situmorang; Bestian Simangunsong; Hanna Dewi Aritonang; Benhardt Siburian

Jurnal Teologi Injili dan Pendidikan Agama 2025 Sekolah Tinggi Pastoral Kateketik Santo Fransiskus Assisi

This paper discusses the theological study of tortor somba in the death ceremony of saur matua in the Batak Toba community. Tortor somba is believed to be able to realize the bond of brotherhood between those present in the death ceremony of a perfect person in kinship. The person is called saur matua, which means complete or perfect, namely a person who has had children and grandchildren, and has succeeded in life both socially and materially. Tortor somba is also believed to be a sign of respect, welcoming those who have a higher position, with this respect can receive blessings. The purpose of this study is to explore the meaning of tortor somba in the death ritual of saur matua in the Batak Toba community, as well as to determine the theological views on the death ritual of saur matua in the Batak Toba community. The research method in this researcher uses a qualitative research method with an ethnographic approach by conducting interviews with one of the village officials, three people representing the Batak Toba community, three traditional leaders, one HKBP Pastor, one GKPI Pastor, and one Catholic Tomok Pastor. The data was studied to examine theological studies regarding tortor somba in the saur matua death ceremony in the Toba Batak community.The results of the research show that the meaning of tortor somba in the Saur Matua death ceremony in the Toba Batak community is a form of pride, respect, and also gratitude. Tortor somba in death ceremonies is not only a child's form of respect for their deceased parents, but also to honor the spirits of ancestors or forefathers. This expression of respect is intended for ancestors. It is also important to provide new knowledge to the younger generation that tortor somba must be based on and illuminated by the word of God in order to maintain and respect culture, because if understood properly and correctly, religion and culture will complement each other.

Rudi Pratono; Soemaryono Soemaryono

POTENSI : Jurnal Pengabdian Kepada Masyarakat 2025 Fakultas Ekonomi dan Bisnis UNDARIS

The purpose of this community service activity is to improve the capabilities of micro, small, and medium enterprise (MSME) entrepreneurs in the field of preparing financial statements according to tax regulations and preparing annual tax returns (SPT). The goal is to provide useful knowledge for MSME entrepreneurs to better manage their financial administration in accordance with applicable tax regulations. The target participants are MSME entrepreneurs who are members of the Kampung Berkah Cooperative, located in Ngagel Rejo Village, Wonokromo District, Surabaya City, with a total of 30 participants. The method used in this community service involves delivering theoretical and practical knowledge. The activity begins with understanding financial accounting standards, commercial financial statements, fiscal financial statements, income tax rates, and how to complete the annual tax return (SPT). Participants are also given the opportunity to practice preparing fiscal financial statements and calculating income tax. The results achieved from this activity are that the participants understand and are able to prepare fiscal financial statements according to tax regulations in Indonesia. They are also able to calculate income tax and correctly complete the annual tax return (SPT). This activity is expected to help MSMEs in the area become more disciplined in their tax administration and improve the transparency of their financial operations.