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This Community Service (PkM) program aims to provide assistance in financial recording and direct involvement in the production process at the Wisnu Batik SME. The main focus of the activity is to support the sustainability of micro-enterprises based on local culture, particularly through improved management and the preservation of traditional values. The activity was carried out for two months in the form of field work practice (PKL), using participatory observation methods, semi-structured interviews, and direct documentation. One of the main results of the activity was the implementation of a quarterly financial recording system based on SIINAS (National Industrial Information System), which has been proven to improve the accuracy and transparency in the preparation of business reports. Furthermore, the direct involvement of the interns in the traditional batik production process provided important insights into the production stages, the cultural values ​​contained, and the challenges faced in maintaining quality and continuity of production. Analysis of the cost of goods manufactured (COGS) and monthly revenues showed that the Wisnu Batik SME has great potential for sustainable development if managed with a more systematic and professional approach. The synergy between good financial management and production process efficiency is an important foundation in strengthening the competitiveness of SMEs in the midst of market competition. This activity also serves as concrete evidence that collaboration between the world of education and MSMEs can encourage positive transformation in micro-business management towards a more modern, measurable, and culturally value-based direction.

The role of micro, small, and medium enterprises (MSMEs) is very significant for the growth of Indonesia’s economy, accounting for 99% of all business units. The development of MSMEs in Blitar Regency has experienced significant growth in terms of both the number of entrepreneurs and revenue. The objectives of this research are (1) to identify and analyze the potential of the creative economy in the development of MSMEs in Blitar Regency, (2) to formulate appropriate strategies to enhance the competitiveness and growth of MSMEs in the creative economy sector in Blitar Regency. The approach used in this research is a phenomenological qualitative approach. Data collection techniques were carried out through observation and structured interviews conducted with key informants of this study, such as MSMEs actors, local government officials from the Department of Industry and Trade, and the Cooperative Office. The data analysis technique was conducted using data triangulation with the following steps: data collection, data analysis, conclusion, and data validation. The research results show that the creative economy model used by the local government in developing MSMEs in Blitar Regency includes the utilization of ideas and creativity, strengthening MSMEs through digitalization, business mentoring, development of superior products, and connection with the people's economy. The challenges in the development of MSMEs include increasingly tight market competition both online and offline; limited access to capital; limited access to digital technology; lack of understanding of business management; limited product innovation; ineffective marketing; and business legality. The strategies implemented include enhancing digital marketing, improving product and service quality, strengthening business capital, increasing capacity and skills, utilizing technology, promoting and marketing products, and strengthening institutions and governance.

This study aims to analyze the influence of billboard tax realization, potential, and effectiveness on the Regional Original Revenue (PAD) of Boyolali Regency during the 2020–2024 period. The research adopts a quantitative approach using secondary data, with a total of 20 observations. The dependent variable in this study is PAD, while the independent variables include billboard tax realization, potential, and effectiveness. Data analysis was conducted using multiple linear regression. The findings indicate that the realization of billboard tax has a significant impact on PAD, while the effectiveness of billboard tax collection does not show a significant effect. This is evidenced by the t-test significance values, where the realization and potential variables have a significance level of 0.000 (< 0.05), while the effectiveness variable has a significance level of 0.408 (> 0.05). These results suggest that higher levels of tax realization and potential contribute positively to PAD. However, the effectiveness of tax collection alone does not necessarily lead to an increase in PAD, indicating a need for local government evaluation in optimizing tax collection efforts. Keywords: Billboard Tax Realization, Billboard Tax Potential, Billboard Tax Effectiveness, Regional Original Revenue (PAD). Keywords: Billboard Tax Realization, Billboard Tax Potential, Billboard Tax Effectiveness, Regional Original Revenue (PAD)

Micro, Small, and Medium Enterprises (MSMEs) play a crucial role in driving the local economy but often face constraints in funding and market access. This study aims to analyze strategies for enhancing competitiveness and local creativity through a case study of Tajudin Shop, a microenterprise based in Cikampek. The business leverages partnerships with local doll artisans, digital marketplace distribution, and a sharia-based financing scheme through mudharabah contracts. A descriptive qualitative method was employed, using field observation, in-depth interviews, and documentation over a two-month research period. The findings show that the integration of community empowerment, digital marketing, and ethical financing significantly improves business competitiveness. These strategies not only expand market reach and increase revenue but also strengthen social networks and spiritual values in business practices. The study implies that value-based approaches, local collaboration, and technological innovation can serve as a replicable model for sustainable MSME development in other regions with similar characteristics.

Income distribution inequality is a key indicator in evaluating the success of a region’s economic development. This study aims to analyze the influence of several factors on income distribution inequality across regencies/municipalities in Bali Province. The independent variables examined include economic growth, the regency/municipal minimum wage (UMK), education level, and locally generated revenue (PAD). The research method employed is panel data regression analysis using secondary data obtained from the Central Bureau of Statistics (BPS). The objectives of this study are: (1) to analyze the simultaneous effects of economic growth, UMK, education level, and PAD on income distribution inequality in regencies/municipalities in Bali Province, and (2) to analyze the partial effects of these variables on the same outcome. The study uses secondary data with a total of 90 observation points.

The analysis in this study aims to evaluate the influence of Restaurant Tax, Parking Tax, and Groundwater Tax on the Regional Original Revenue (PAD) of Wonogiri Regency. A quantitative method was applied in this research, utilizing historical data collected from the Regional Financial Management Agency (BPKD) of Wonogiri Regency for the 2020–2024 period. The results indicate that the Restaurant Tax does not have a significant effect on PAD, with a significance value of 0.204. In contrast, both the Parking Tax and Groundwater Tax have a positive and significant impact on PAD, with significance values of 0.001 and 0.007, respectively. These findings suggest that although the number of restaurants has increased, the demand for restaurant services has not kept pace. Meanwhile, the growth in motor vehicle numbers and public awareness of groundwater tax obligations have contributed to the increase in PAD. This study recommends enhancing the effectiveness of tax management and improving public outreach regarding tax obligations by the local government.

The transformation of Ponggok Village from an underdeveloped village to an independent village with a PADes (Village Revenue Fund) of Rp16 billion demonstrates the successful synergy between the Village Government and the Village-Owned Enterprise (BUMDes) in managing local tourism potential, particularly umbul tourism. This study aims to analyze the form of synergy between the Village Government and BUMDes Tirta Mandiri in managing water tourism in Ponggok Village based on Mark Latash's synergy theory, which includes three pillars: sharing, error compensation, and task-dependence. This study employs a descriptive-qualitative method with a case study approach through field observations and in-depth interviews. The results indicate that the success of tourism management does not solely depend on the institutional capacity of each party but also on their ability to adapt and coordinate across sectors. The collaboration formed has resulted in sustainable tourism management, contributing to increased village economy, community empowerment, and environmental conservation.

Yohanes N. Gela Loy, NIM 33120041, Thesis entitled "Analysis of Fixed Asset Revenue and Its Contribution to Local Original Income (PAD): Case Study at Lasiana Beach Kupang". Under the guidance of Mrs. Maria Goreti Malut as the first supervisor and Mr. Antonius Y.W. Timuneno as the second supervisor. The problem raised in this study is how fixed asset revenue from the Lasiana Beach Kupang tourist area can contribute to increasing Local Original Income (PAD). The purpose of this study is to analyze the extent to which the utilization of fixed assets owned and managed by the East Nusa Tenggara Provincial Government can contribute significantly to PAD. This study uses a qualitative method with primary and secondary data sources. Data collection techniques were carried out through interviews with the NTT Provincial Tourism Office as well as documentation of financial reports and PAD revenue targets for 2021–2023. The results of the study indicate that although there has been an increase in revenue every year, its contribution to PAD has not been optimal. This is caused by several factors, including: damage to facilities such as stalls and sales stalls, minimal tourism promotion, and lack of supporting facilities. Therefore, to increase the contribution of fixed assets to PAD, infrastructure improvements, increased tourism promotion capacity, and strategic cooperation with the private sector are needed so that asset management can run effectively and sustainably.

Deforestation remains a critical challenge for sustainable development in Indonesia. This study evaluates the effectiveness of deforestation control policies in supporting the achievement of SDG Target 15.2 on sustainable forest management. Using a qualitative approach with the DPSIR (Drivers-Pressures-State-Impacts-Responses) analytical framework, the research examines policy documents, government reports, and deforestation datasets from Global Forest Watch. The results indicate that while policies such as the forest moratorium and the FOLU Net Sink 2030 commitment have successfully reduced deforestation in priority areas, their implementation continues to face complex challenges.  Key findings reveal: (1) Economic incentive disparities between central and local governments drive forest exploitation for local revenue; (2) Weak multi-sectoral coordination between forestry policies and infrastructure development; (3) Limited community participation in decision-making processes; and (4) Real-time monitoring systems that are not yet integrated with rapid response mechanisms. The study recommends strengthening green incentives, enhancing collaborative governance, recognizing indigenous community rights, and optimizing monitoring technologies as strategies to accelerate SDG achievement. These findings make significant contributions to environmental policy literature by offering a holistic perspective on deforestation control challenges in developing countries.

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.

Regional taxes are one of the source of Local Own-Source Revenue (PAD). However, the effectiveness of regional tax collection in Indonesia faces challenges, such as low taxpayer compliance, limited technological infrastructure, and lack of transparency. This study aims to analyze factors influencing the effectiveness of regional tax collection, employing a literature review method. The results indicate that adopting digital technologies, such as e-Tax systems, enhancing transparency, and improving taxpayer literacy are critical elements in boosting tax revenue. Synergy between technological innovation, taxpayer education, and government accountability is essential for optimizing regional tax collection sustainably.

Regional income is one of the important indicators in assessing the financial performance of local governments, especially in supporting development and public services. Malang City as one of the regions with growing economic dynamics, requires optimal revenue management through the Regional Financial and Asset Management Agency. The purpose of this study is to analyze the structure and trend of local income and evaluate the allocation of regional spending. The method used is quantitative descriptive with data collection through observation of budget realization reports and analysis of revenue trends. The findings of the study indicate a significant increase in local revenue, especially from the hotel, restaurant, and entertainment tax sector, although there are still challenges in managing assets and transfer funds. The implications of the results of this study are expected to contribute to the development of more effective fiscal policies, as well as increasing transparency and accountability in regional financial management in Malang City. This study also provides strategic recommendations for optimizing regional income in the future.

The Land and Building Tax (Pajak Bumi dan Bangunan or PBB) is one of the regional taxes that plays a strategic role in increasing local revenue (Pendapatan Asli Daerah or PAD). PBB is levied on taxable objects in the form of land and/or buildings, as well as on taxpayers who own or control these objects. This study aims to analyze the role of PBB in supporting regional development, the level of public awareness in paying PBB, and the challenges in its collection process. The research uses a descriptive qualitative approach with data collected through literature studies and documentation. The results show that PBB significantly contributes to PAD, especially in areas with rapid property growth. However, there are still obstacles such as lack of public outreach, suboptimal administrative systems, and varying levels of taxpayer compliance. Therefore, efforts are needed to improve service systems, educate the public, and strengthen regulations in the implementation of PBB to ensure it is more effective and efficient in supporting regional development.

Parking is a public service with the potential to generate revenue for local governments if managed officially and transparently. Law No. 1 of 2022 on Financial Relations between the Central and Regional Governments states that parking taxes and fees are important components of regional income. In Surakarta, parking management is regulated by Mayor Regulation No. 5 of 2024 concerning Procedures for Collecting Parking Fees. However, the rise of illegal parking practices causes revenue leakage, as unofficial parking operations do not contribute through taxes or levies.This study aims to examine law enforcement efforts against illegal parking in Surakarta and its economic impact on local communities. Using an empirical legal research method, the study explores actual behaviors and verbal patterns in the field.Findings reveal that the Department of Transportation and law enforcement authorities in Surakarta adopt both preventive and repressive approaches to tackle illegal parking, aiming to restore order and reduce public losses. These enforcement efforts significantly affect the local economy by increasing regional revenue and fostering a more orderly and business-friendly environment.

This study discusses the role of Motor Vehicle Tax (PKB) and Motor Vehicle Transfer Tax (BBNKB) in supporting the increase in Regional Original Revenue (PAD) of East Java Province for the period 2020 to 2024. This study uses a descriptive quantitative approach. The data used are secondary data obtained from the government. The study results indicate that PKB consistently contributes significantly to PAD, with an average of 43.78%, which falls into the category of highly contributing. Meanwhile, BBNKB shows a fairly stable contribution of 22.74%, categorized as moderately contributing. Both types of taxes serve as the backbone of local revenue, particularly in the context of fiscal autonomy and strengthening local development capacity. This study recommends the need to optimize local tax strategies, including improving service delivery and taxpayer compliance, to ensure that PAD revenue continues to grow sustainably.

The implementation of regional autonomy in Indonesia is often assessed through fiscal independence as a measure of a region's capacity to manage its own finances. However, in practice, many regions—including Raja Ampat Regency—remain heavily reliant on central government transfers, highlighting the weakness of local fiscal capacity. This study aims to evaluate the financial capability of the region and examine the dynamics of fiscal relations between the central and local governments in Raja Ampat Regency, Southwest Papua Province. A descriptive quantitative approach was employed, utilizing secondary data from 2020 to 2024. The evaluation is based on five key indicators: the Degree of Fiscal Decentralization (DDF), Degree of Fiscal Autonomy (DOF), Fiscal Need (KbF), Fiscal Capacity (KaF), and the Fiscal Independence Ratio. The analysis reveals that Raja Ampat's fiscal independence is critically low, with an average DDF of only 19.45% and a DOF of merely 1.89%. The region’s high per capita fiscal need (10.45) is not matched by sufficient fiscal capacity (5.85), indicating a significant fiscal deficit. Furthermore, the persistently negative fiscal independence ratio reinforces its strong dependence on central government support. The existing fiscal relationship is characterized as instructive, with central intervention remaining dominant. A reformulation of fiscal policy that is more context-sensitive and equitable is urgently needed to support archipelagic regions such as Raja Ampat in achieving sustainable fiscal independence.

In this study, a women's empowerment program for fisherwomen in Domas Village, Serang Regency, was used to investigate the impact of village fund management on improving the welfare of coastal communities. This research stems from an awareness of the importance of villages in realizing sustainable development that relies on local potential, especially in vulnerable and marginalized coastal areas. To improve community welfare, including that of women who have been less involved in village development processes, effective, efficient, transparent, and accountable management of village funds is crucial. The research method employed was qualitative, with data collected through in-depth interviews, field observations, and documentary studies. The research results show that the management of village funds in Domas Village has brought many benefits, such as the establishment of BUMDes shrimp farms and catering services, which can create jobs and increase local revenue. However, women's participation in village programs is still limited to certain industries such as beauty services and seafood processing. To achieve optimal women's empowerment, key barriers include limited human resources, limited access to capital, and the lack of integration of women's SMEs into the village funding structure. The results indicate that an inclusive and locally-driven approach to village fund management can enhance community well-being more equitably and drive sustainable socio-economic transformation.

Regional Regulation no. 1 of Bone Bolango Regency in 2024 concerning regional taxes and regional levies states in article 3 concerning PBB-P2 that Rural and Urban Land and Building Tax is a type of district/city tax, so that the Government has the authority to collect Land and Building Tax, especially the Urban sector. The phenomenon found by the servants in the field was complaints from village officials regarding the failure of village programs to run according to expectations because assistance had been provided to the community. The lecture and discussion method of this activity was carried out in one core program activity carried out at the Oluhuta village office in October 2022 which was carried out face-to-face and there was direct interaction with participants, namely Individual Taxpayers (WP OP) of the Oluhuta village community after students conducted field observations related to the data needed before the implementation of the core activity. Door to Door Assistance Method: This method is carried out by students after participants receive material related to the socialization of the importance of PBB-P2 tax compliance. This activity is carried out for one week after the core activity. The results of this community service activity are that the government is expected to involve the private sector in conducting in-depth studies on sources of local revenue, including how to manage them by involving research and assessment institutions and collaborating with universities to carry out activities for village communities.

Village infrastructure is an important foundation for local economic development and improving the welfare of the community in the area. However, the obstacles often encountered include ineffective budget planning, lack of community participation, and weak supervision in budget implementation. Nevertheless, there is potential for improvement through the implementation of an integrated village financial information system and active community involvement in the village development planning deliberation process (Musrenbangdes). This study employs a qualitative approach, utilizing primary data obtained through interviews and secondary data from journal sources and previous research. The results of this study indicate that village infrastructure development through the APBDes begins with the participatory preparation of the RKP, involving RT, RW, and BPD. Funding comes from the APBDes, PAD, and community self-help. The focus of development has now shifted to community empowerment, especially women, through skills training. APBDes management faces challenges in meeting sudden needs and relies on deliberation for solutions. Transparency is maintained through budget publication, and project implementation considers environmental aspects. Evaluations are conducted by the Inspectorate and District Office, while the community also monitors and critiques implementation. Regarding the food security program, there will be a shift in management to BUMDes starting in 2025, pending new regulations. The APBDes covers revenue, expenditures, and financing, with village deliberations as the highest forum for approval. Village funds are considered insufficient, so assistance from the Regional People's Representative Council (DPRD) also plays an important role.

The implementation of regional autonomy in Indonesia aims to reduce regional dependence on the central government. In this context, local governments are expected to enhance their own-source revenue sources. In reality, not all regions are capable of becoming fully independent. The dependency of regencies and cities in Bali Province indicates that local governments have not yet optimized their regional potential to increase Regional Original Revenue (PAD). This dependency affects their fiscal independence and overall financial performance. This study aims to empirically examine the effect of PAD, transfer revenue, and regional expenditure on financial performance from the perspective of agency theory. The study was conducted across all regencies and cities in Bali Province, using secondary data sourced from the budget realization reports obtained from each local Financial and Asset Management Agency (BPKAD). The study included 9 regencies/cities with 45 observations. A census sampling method was applied, where the entire population was used as the sample. The data were analyzed using multiple linear regression. The results show that PAD and transfer revenue have a positive effect on financial performance, while regional expenditure has a negative effect. It is recommended that local governments in Bali optimize their PAD by strengthening the tax sector, service charges, and asset management to improve fiscal independence.