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Global warming causes one of the impacts in the form of tidal floods which harm the community because the rice fields for planting rice become unusable. An alternative land use used in community service is the aquaculture of saline tilapia in floating cages in the rice field area of Puso. The purpose of this activity is to provide knowledge to the public regarding tilapia fish farming with fixed cages and can be applied for the welfare of their income. The method used is in the form of counseling and direct observation to determine areas that will be used for piloting. The results of the service showed an increase in community knowledge with questionnaires from 38% to 92%. As well as the enthusiasm of the questions asked indicates that community service is running as it should.

Gulon Asri Waste Bank is a place used to collect waste that has been sorted first. The selected waste is then collected and made crafts. Garbage Bank with good potential to be able to increase people's income. Making packaging at the Gulon Asri Waste Bank is a form of support for the creativity of the community that makes interesting works from waste. This program aims to help the Gulon Asri Waste Bank by utilizing leftover fabrics to be developed as packaging so as to increase the commercial value of the product. The public can create economical value packaging with attractive packaging. Then, the waste bank community can also increase environmental and community awareness by empowering existing resources, increasing motivation, and community creativity. The community can also develop creativity in making sustainable and environmentally friendly packaging so that the products created by the waste bank have attractive packaging by utilizing cloth waste as well and have high selling power.

The impact of carbon emissions as a major cause of climate change has raised concerns and become a challenge for the international community. To reduce emissions, it is necessary to study the carbon footprint of activities in Al-Amin. The planning of Al Amin Living lab and Industrial Park along with the administration in which various activities produce carbon emissions these activities need to be calculated to find out how much the activity contributes to the emissions produced so that negative impacts on the environment can be minimized. Opportunities for PSE-GR Development Areas with the concept of Eco-Tech-Edu Tourism which has an understanding of Circular Economy Education (CED) is still very minimal in North Sumatra, PSE-GR can be a pioneer in spreading this understanding of CED where the integration of economic and educational activities occurs which at the same time helps maintain the preservation of nature. Encouraged by the development of the Independent Learning Curriculum (ILC), it is hoped that PSE-GR can become a place for research, service, and practicum of the UNPAB academic community that increases awareness of the need for nature conservation. Because Green Technology from across fields of science is still very minimally discussed and is still often partially researched, UNPAB can be an example of the integration of fields of science that become practical, dynamic, educational, and economic value innovations. The existence of 20 ha of land owned by the Prof. DR H Kadirun Yahya Foundation, it is hoped that UNPAB can develop a Living lab ecosystem at least on 10 ha of land. PSE-GR is not expected to be as exclusive as tourist areas in general, with the concept of CED, PSE-GR will not only help become an income generator & source of educational land for the academic community but also help the welfare of the village and the surrounding community. Carbon footprint studies are carried out in 3 scopes according to The Greenhouse Gas Protocol (GHG Protocol), namely emissions from sources owned or directly controlled by the faculty, indirect emissions from electricity consumption, and other indirect emissions (WRI and WBSCD, 2004). Carbon footprint emissions from all three scopes are calculated based on methods from the International Panel on Climate Change (IPCC) for the national greenhouse gas (GHG) inventory.

This research is based on the results of preliminary observations that in order to achieve success and effectiveness in the implementation of Regional Autonomy, it is necessary for the Regional Government to be prepared in all fields, including the readiness of human resources to be able to answer the challenges in the implementation of Regional Autonomy. In addition, what is no less important for the implementation of Regional Autonomy to run effectively is how regions can explore and empower existing regional potentials, so that in terms of finance which is the main element in running regional government, independence can be achieved. The method used is a qualitative descriptive research method. The population in this study was 5 people. The sampling technique used a purposive sample technique, thus the sample in this study was 5 people. The data collection technique used a questionnaire. The results of the study are as follows: The Regional Original Income Increase Program in Supporting the Implementation of Regional Autonomy in Cilacap Regency has been effectively implemented through intensification and extensification programs that are quite effective in boosting the increase in Regional Original Income (PAD), and the Central Government's control of programs carried out by the Regional Government in an effort to increase regional income. The obstacles faced are the lack of existing human resources, both in quality and quantity; Frequent changes in higher legal regulations that disrupt the process of collecting regional revenue; Facilities and infrastructure that are still inadequate in carrying out the task of collecting regional revenue; Lack of understanding of laws and regulations on taxes and levies from the community; Weak law enforcement efforts against taxpayers and levy payers Efforts made to overcome obstacles in the program to increase Regional Original Income in supporting the implementation of Regional Autonomy in Cilacap Regency, are In increasing Regional Original Income (PAD) the Cilacap Regency Government has carried out the following: Improving the quality of human resources/collectors through functional training. Conducting research and reviewing regulations in the field of revenue to be adjusted to applicable laws and regulations. Improving facilities and infrastructure in order to support regional revenue collection. Conducting counseling to the community, especially to taxpayers and levy payers

In Indonesia, now it doesn't look at gender differences, meaning that in this era it's not only men who can make decisions in doing business, but women can make decisions and to pursue the businesses they own. Currently, single parent women can also have a business to meet family needs and participate actively in social life, government organizations or local organizations. Therefore the district government. Sidoarjo provides assistance through the Independent Women's Business Card (KURMA) program for single parent women to create and advance their businesses. With the implementation of this program, many women experience confusion in creating new UMKM and developing their businesses. The purpose of this socialization is to assist women in providing UMKM business ideas, reducing women's poverty, increasing women's income, increasing knowledge and knowledge along with the quality of human resources, especially women. Apart from that, our goal is to invite the women's community to become a community that is friendly to banks and the economy.

Hotel tax is one of the regional taxes that contributes to PAD which has a fairly large contribution to PAD sources. The basis for imposing Hotel Tax is the amount paid or should be paid to the hotel. The Hotel Tax Rate is set at 10% (ten percent). The principal amount of Hotel Tax payable is calculated by multiplying the rate by the tax base. The Covid-19 pandemic has forced the government to work more in tackling the disease outbreak and its effects. The policies taken by the government will certainly have a certain impact on the community and will also have an impact on several PAD sectors which result in a decrease in revenue. Increasing local tax revenue certainly requires effectiveness and efficiency efforts. The level of efficiency is also a necessary part of increasing local tax revenues. This efficiency can be related to the expenses that will be incurred, which need to be carried out to a minimum to achieve the target of local tax revenue within a period. This study uses a quantitative descriptive analysis method with a combined panel data regression analysis between cross section and time series, with the aim of analyzing the effect of the level of effectiveness, contibution, and the level of efficiency of hotel tax revenue on the Regional Original Income of the Province of Bali in 2016 - 2020. The results show that the variables of the level of effectiveness, contribution, and hotel tax efficiency together (simultaneously) have an effect on local revenue of  98.13% and 1.87% are contributions from other variables not discussed in this study.

Tourism is a sector in Indonesia that plays a role in the economy by increasing people's incomes, increasing and leveling employment opportunities, and serving as a source of foreign exchange. However, as a tourist destination, Yogyakarta is experiencing lagging problems in increasing tourist visits. The Grebeg tradition is part of the culture in Yogyakarta as a community celebration to commemorate an event. This research aims to examine the potential of the Grebeg tradition in Yogyakarta to increase tourism in Indonesia. Based on the results of this research, the Grebeg tradition can become part of potential tourism in Yogyakarta and a means of entertainment for local tourists to create knowledge of cultural heritage and love for the Indonesian nation.

This study aims to find out how hard skills and soft skills change in the embroidery MSME group in Gampong Sidorejo, Langsa City before and after the Workshop activities. In this study the authors used a qualitative descriptive research type, with data collection methods through observation, interviews and documentation. MSMEs are an important part of the economy of a nation. The activities carried out in MSME activities are producing goods and trading in order to obtain large profits/income, but previously in order to produce quality goods, MSME groups must have adequate HR skills. The results showed that workshops can provide skill changes to the HR of the MSME group, which is seen from the level of knowledge and skills regarding the technique of designing embroidery motifs, the mothers of the MSME embroidery group have begun to understand the techniques of designing embroidery motifs and are able to make beautiful embroidery motif designs. At the level of increasing sales revenue, it can be seen that there was an increase in income of around 50% after the workshop activities were held. The economic growth of the people of Gampong Sidorejo, Langsa City, especially the embroidery MSME group, is at a good level, this is measured by an increase in embroidery production and income in the community's economic activities.

The research aims to find out how the palm oil mill workforce and how the production of oil palm smallholders contributes to the income of employees who work in oil palm plantations. The Rokan Hilir method used is interviews and documentation. Sampling was done purposively. The productivity of the palm oil mills is very high because the oil palm farmers are always pressing their superiors to achieve the targets they achieve. Meanwhile, oil palm farmers who have to reach the target of factory employees are unable to calculate how much % of their income is very large, so that the used palm fruit piles up in the factory until they have to fertilize the used palm fruit which is commonly called by the local community as janjangan. The saplings are thrown into the forest or into the oil palm, which the smallholders haven't harvested yet, why throw it back into the oil palm because the saplings can fertilize other palm oil. The research was conducted 3 times to interview employees of the palm oil mill. the pressure of oil palm farmers to achieve the target because their income is already optimal.

Recording income and expenses in running a business is something that must be applied when carrying out a business activity. Notes or books are very important in human life in rewriting to be used as a reminder and to record important things. Financial Recording is very important as a business actor but many MSME actors forget this. The importance of digital financial literacy can help record financial transactions and make it easier to recap product sales data, then an innovation emerges. An application on the smartphone Buku Khas. Therefore, the purpose of this Community Service is to educate and teach MSME actors to use the Special Book Application. The results of the study show that there are still many MSME actors who still record finances by writing them in a book, therefore the researcher is conducting community service with the theme of introducing technology to MSMEs in order to facilitate business continuity.

Community Service is an obligation for lecturers to carry out the Tridharma of Higher Education. The activity was carried out on June 18, 2022 in Jelamung RT 05 RW 02, Kemujan Karimujawa which was attended by 12 participants. The purpose of this service is to know how to maintain fishing boat outboard engines in general, which is used to change the engine oil, cleaning the air filter and fuel filter, testing the injectors and adjusting the valves, in addition it is to know the reason why the engine cannot start. Therefore, someone should check the fuel flow, opening the fuel filter and cleaning it. The implementation of this program is for fishermen’s beneficial, hance they can maintain and overcome engine damage for the sake of progress and increase the income.

One of the most important business sectors for Indonesia's economic development is Micro, Small and Medium Enterprises (MSMEs). The purpose of community service activities to train simple bookkeeping for entrepreneurial women in the Malay Village of Kota Piring is to be able to make simple bookkeeping so that they are orderly in carrying out financial records, so that expenses, income and profits can be seen. The method used is by way of training. The result obtained from this activity is to increase the ability and competence regarding new insights in running their business through simple bookkeeping that is easy to apply.

Sentiment analysis of comments from visitors to tourist attractions and the public on tourist attractions in Sukabumi Regency which is one of the areas with various categories of tourist objects and is a sector of economic income for the surrounding community or for related parties such as the government and managers, in sentiment analysis research This includes using the Nave Bayes classification algorithm to examine the sentiment of tourist visitors and the performance of the classification model used. The data used in this research was taken from the website from Tripadvisor and Google Maps using a crawling technique, which then processed the data by a pre-processing process and then applied a classification to the data and got a sentiment visualization by processing word frequency on tourist visitor sentiment data. The results of the accuracy of the model used were re-tested with the k-fold cross validation method and the results of sentiment visualization got the frequency of words that most often appear on negative sentiment labels are garbage, beaches, lacking, places, roads, parking, dirty, entering, caring, clean , expensive, pay, manage, good and water.

Carangwulung village located in Wonosalam sub-district, Jombang district has the potential of abundant natural resources from plantation products ranging from bananas, durian, salak, to coffee. The large number of products produced in the Segunung Traditional Village is an interesting addition for implementers to focus on increasing promotions and marketing activities that can be carried out independently by the Segunung Traditional Village. The facilities owned by the Segunung Traditional Village ranging from coffee plantations, coffee shops, and springs should be able to make economic potential and tourism education potential that can be offered and make Segunung Traditional Village into a village that has independence in terms of the creative economy. However, the potential possessed by this Traditional Village is still not a tourism product that is well packaged and attractive for tourists who visit in a sustainable manner. This is partly due to the fact that activities have not been documented, village products are not properly published and are not published in an interesting way. Dusun Segunung has several social media options, but partners feel that creative content ideas are very difficult to grow. Starting from how photos, videos of creative products and designs can be managed properly and produced sustainably. The method of implementing community service is in the form of consultation, socialization and assistance on digital marketing strategies, especially in the form of creative videos and social media management. The socialization and mentoring covered material and practice on videography and video editing techniques using simple technology, smartphones. Through this activity, partners are expected to be able to optimize social media in promoting the potential of their villages, events and business products in order to reach a wider market so that business development and progress can ultimately increase the income of the Segunung Traditional Village.

Utilization of local raw materials available in the market can be the basis for the development of entrepreneurship training activities at the Gembor Farmer Group in the Benpasi area. In the implementation of this activity, it is done by looking for several people who are members of farmer groups or communities in the area to join in developing these activities. This is done to provide knowledge to the community to take advantage of the existing potential so that the resulting product can be sold at a reasonable price at the consumer level and provide hope for an increase in demand for a product. One form of this entrepreneurship is by training to make some processed products or market snacks such as several kinds of cakes which can later be used for the sales process to consumers. This will have an effect on increasing the community's income if the price is sold in accordance with the costs incurred. This training program is carried out by providing a positive influence on knowledge for the community so that in the future they can also play a role in developing these activities.

The community service program to improve the tourism economy at Tirang Beach, Semarang aims to increase community income through developing tourism potential on the beach. This program will be implemented through tourism product development activities, improving the quality of tourism services, and skills training for the surrounding community. The method to be used in this program is data collection through a survey to find out the tourism potential in Tirang Beach, and the needs and expectations of tourists. Furthermore, tourism products will be developed in accordance with existing potential, such as developing culinary specialties from the beach, developing handicrafts, and developing natural tourism activities such as snorkeling and diving. In addition, there will be improvements to the quality of tourism services, such as developing tourism infrastructure, making information boards, and training the local community in good and friendly tourism services to tourists. In addition, skills training will be conducted for the surrounding community to improve the quality of tourism products and services provided. The expected results of this program are increasing people's income through developing tourism potential in Tirang Beach, as well as improving the quality of tourism products and services provided. This program is also expected to attract tourists to visit Tirang Beach, so as to increase tourism potential in the area. With this program, it is hoped that the surrounding community will become more independent and be able to improve the economy through existing tourism potential. Thus, a healthier and more sustainable environment can be created through sustainable economic development.

The problem that almost every developing country faces is poverty, and Indonesia is no exception. The root of the problem of poverty is that people cannot live properly. This has an impact on the quality of human resources, thereby reducing productivity and lowering the income of the community itself. Community income, unemployment, health, education and environmental conditions are factors that influence the occurrence of poverty problems. The poverty rate in North Sumatra is still relatively high compared to other regions, but North Sumatra is not included in the 10 poorest areas in Indonesia. Analyzing the effect of HDI on poverty is the aim of this study. This study uses simple regression for the research method and is processed using the help of SPSS 26 software. Through this study it can be seen that HDI has a significant effect on poverty in North Sumatra.

Management of zakat funds requires an institution that handles it in a professional, trustworthy and accountable manner, starting at the central level to the regional level (read: at the lower level it is called UPZ). UPZ (Zakat Collector Unit) is an institution that collects as well as distributes or distributes zakat, formed and officially issued by the local regional BAZNAS. The purpose of its establishment is in accordance with the mandate of Law No.23 of 2011 concerning zakat, namely by becoming UPZ BAZNAS, UPZ operations have been standardized according to the principles of proper zakat management. The services provided by UPZ BAZNAS are more optimal with the authority to provide Evidence of Zakat Deposit (BSZ) printed by BAZNAS. The BSZ can be used as evidence that the zakat paid can be calculated as a deduction from taxable income (zakat as deductible items). One area in East Java in Gresik Regency, Dukun District, has formed a UPZ which is coordinated by the Dukun District UPZ Coordinator who oversees several UPZs, be it Village UPZ or Mosque UPZ and Taklim Assembly UPZ. The existence of the UPZ Coordinator is quite effective in coordinating the management of Zakat, Infaq and Shodaqoh (ZIS) for Muzakki (Zakat Givers), or Mustahik (Zakat Recipients) and Munfiq (Shodaqoh Givers). The potential of ZIS in Dukun Subdistrict, Gresik Regency is quite high, both from the trade, agriculture or animal husbandry sectors as well as from the professions through Professional Zakat. From the early 2017 formation of UPZ until 2021, there was a significant increase. From simply recording ZIS acquisitions to making direct deposits to BAZNAS Gresik, the nominal amount of potential starts from the acquisition of 800 million rupiah to more than 3.5 billion in 2021. This is none other than community participation after going through education and socialization from the Coordinator UPZ either through official or non-official forums such as Friday Khutbah, Tarawih Kultum or existing Taklim Assembly activities.

The Covid-19 pandemic has had an impact on various sectors of life, including a shock effect for the banking industry. The decline in bank credit growth in mid-2020 is evidence of the shock effect. To anticipate various effects, the central bank supports the government by issuing various policies. BPR is growing rapidly in both urban and rural areas. BPR is seen as able to directly touch the community and small business owners with various financial activities. However, at the beginning of the COVID-19 pandemic, OJK recorded a very high credit restructuring value. Similar conditions were also experienced by BPRs in the Residency of Semarang. This study aims to determine whether there is a difference (which is a shock effect) in the financial performance of BPR before and during the covid-19 pandemic. The sample obtained by purposive sampling method is as many as 62 BPR located in the Residency of Semarang. This study uses secondary data in the form of quarterly BPR financial reports. Financial performance analysis was carried out using the CAMEL method. As a result, financial performance in terms of the capital ratio (CAR) and liquidity ratio (LDR) was proven to be affected by the shock effect of the COVID-19 pandemic because there were significant differences between before and during the COVID-19 pandemic. Financial performance in terms of asset quality, management ratios and income, each of which is measured by the ratio of NPL, ROA and BOPO, it is proven that there is no difference between before and during the covid-19 pandemic.

Community Service entitled Making Liquid Organic Fertilizer from Vegetable Waste involving the Taru Mulyo Farmer Group in Karangpalem village, Kedawung sub-district, Sragen district which cares about environmental conservation, has been carried out on May 25, 2021. The purpose of this activity is to utilize household waste from waste The vegetables are then developed to make liquid organic fertilizer. Thus the environment becomes clean and healthy, and is able to increase the income of partners. The resulting output target is a packaged liquid organic fertilizer product as well as the Adi Widya Service journal, and Presentation at Senadimas. To realize the output targets, the methods applied include counseling, training, mentoring and at the same time direct practice. In order for this partnership program to be sustainable, periodic monitoring and evaluation are carried out.