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This study aims to analyze efforts to empower the village economy through the development of Micro, Small, and Medium Enterprises (MSMEs) based on sustainable agriculture in Kudadepa Village, Sukahening District, Tasikmalaya Regency. The background of this study is the low added value of village agricultural products that have so far relied on traditional distribution systems, so that farmers tend to sell products to collectors at less profitable prices. The research method used is descriptive qualitative with a field study approach through observation, interviews, and documentation. Research participants included agricultural MSMEs, village officials, and local consumers. The results show that strengthening the capacity of MSMEs can be done through three main strategies: improving managerial and technical skills for business actors, product innovation based on organic and environmentally friendly agriculture, and developing a broader digital marketing network. In addition, support from the village government and related institutions plays a crucial role in providing access to capital, business mentoring, and facilitating ongoing training. The conclusion of this study confirms that the development of sustainable agricultural MSMEs not only increases community income but also encourages village economic independence and environmental sustainability. Thus, the MSME-based empowerment model can be an effective strategy in building an inclusive and competitive rural economy.

This community service program was carried out in Bone-Bone Village, focusing on the utilization of local potential, namely taro and coffee husks, to be developed into economically valuable products such as taro donuts and coffee husk tea. The main problems faced by the community were the lack of knowledge about the diversification of local food products and limited skills in processing simple materials into marketable products. The implementation methods included counseling on the importance of food processing innovation, hands-on training in producing taro donuts and coffee husk tea, as well as mentoring in basic business management such as packaging and marketing strategies. The results of the program indicated an increase in the community’s understanding and skills in processing local resources into creative and competitive products. In addition, this activity provided motivation for the community to develop micro-enterprises based on village potential, which is expected to improve family income and support village self-reliance.

Tedunan Beach in Seluma Regency, Bengkulu, holds exceptional potential as an ecotourism asset, attributed to its authentic and untouched natural landscape, featuring white sand stretches and a unique mangrove ecosystem. Sustainable tourism development, however, demands active participation and entrepreneurship from the local community, which is key to ensuring the equitable distribution of economic benefits and environmental preservation. This research aims to analyze the current community entrepreneurship models, identify challenges hindering business growth, and formulate strategic opportunities for development. Using a qualitative approach with a case study method, data was collected through in-depth interviews with business actors and community leaders, participant observation, and documentation studies. Findings indicate that community-based businesses have grown organically, albeit on a micro scale, encompassing fresh seafood culinary stalls, tourist hut rentals, and local guide services. Nevertheless, this growth is hampered by fundamental constraints: limited access to formal working capital, minimal promotion hindering market penetration, and a lack of professional training in financial management and tourism service standards. In response, an integrated development model is formulated recommending: increasing human resource capacity through business management and tourism awareness training, facilitating access to capital through partnerships, and strengthening digital-based promotion. In conclusion, Tedunan Beach tourism can be sustainable if supported by a comprehensive empowerment program that not only boosts economic income but also essentially fosters a sense of ownership and community responsibility towards the destination's preservation.

Sustainable tourism aims to maximize the potential of travel destinations while maintaining a careful balance between social, economic, and environmental factors, and coastal tourism such as that found at Mutun Beach in Lampung illustrates both the promise and the urgency of this approach. Coastal tourism is one of the fastest-growing segments of the global travel industry, offering visitors natural beauty, recreational activities, and cultural experiences that generate significant income for local economies. In Indonesia, beaches are major attractions that can boost regional development through job creation, small business opportunities, and improved infrastructure. Mutun Beach, a well-known coastal destination on the southern coast of Sumatra, contributes greatly to the Regional Original Income (PAD) of Lampung Province and provides livelihoods for surrounding communities. Yet despite its popularity, the area continues to face persistent problems such as weak administrative management, limited community participation, inadequate facilities, and signs of environmental degradation, all of which threaten its long-term sustainability. This service project therefore focuses on designing a comprehensive plan for sustainable tourism growth at Mutun Beach for the 2025–2030 period. A participatory strategy is employed through Focus Group Discussions (FGD) involving local government, tourism stakeholders, community members, academics, and potential investors to ensure inclusive decision-making. The resulting five-stage roadmap emphasizes strengthening tourism regulations, constructing eco-friendly infrastructure, empowering residents with training and entrepreneurial opportunities, creating tourism products that highlight environmental and cultural values, and adopting digital marketing to reach broader audiences. Success indicators include increased regional revenue, rising visitor numbers, higher tourist satisfaction, and measurable improvements in coastal environmental health. Implementing this roadmap is urgent because coastal tourism directly supports economic growth, provides steady employment, and safeguards natural resources, ensuring that Mutun Beach remains both competitive and environmentally resilient for generations to come.

This study aims to analyze the potential of micro, small, and medium enterprises (MSMEs) in enhancing the local economy through a case study of the Nay-Nay beverage business in Medan City. The research focuses on the contributions of MSMEs to job creation, income generation, improvement of purchasing power, development of local human resource skills, and the involvement of the local community in supply chain activities. A qualitative approach with a descriptive case study design was employed, utilizing semi-structured interviews, participant observation, and documentation analysis for data collection. The findings indicate that Nay-Nay plays a significant role in strengthening the local economic structure. The business creates employment opportunities for the surrounding community, increases household income, and contributes to the development of workforce competencies relevant to the food and beverage service industry. Moreover, the inclusion of local suppliers in the procurement of raw materials and distribution processes generates a multiplier effect that stimulates the local business ecosystem. Nonetheless, the enterprise faces notable challenges such as limited access to capital, price volatility of raw materials, and intense market competition. Overall, this study affirms that MSMEs are crucial drivers of inclusive and sustainable economic development and highlights the need for policy interventions that enhance managerial capacity and improve access to financing for small business actors.

The development of information technology brings significant changes in the business world, one of which is through the Shopee affiliate marketer program that provides opportunities for individuals to earn income through commissions from product sales. However, the tax practice of affiliate marketer income still requires in-depth study, especially in the perspective of tax law and Islamic law. The main problem in this research is how the Income Tax (PPh) payment mechanism for Shopee affiliate marketers and its compliance with the provisions of taxation law and the principles of Islamic law. This research aims to find out and analyze 1) To find out the percentage of PPh for shopee affiliate marketers in the perspective of tax law and Islamic law. 2) To know how to pay PPh for affiliate marker shopee in the perspective of tax law and Islamic law. The research method used is a legal sociology approach with a type of empirical legal research. Data is collected through observation, interview, and documentation of Shopee affiliates and sellers, and analyzed using data reduction techniques, data presentation, and drawing conclusions. The research results show that: 1) the percentage of PPh of shopee affiliate marketers is the commission received by Shopee affiliates, which is the object of PPh Article 21 and is subject to a progressive tax rate according to Government Regulation No. 58 Year 2023, based on the taxation of 50% of the total gross commission. The tax rate starts from 5% for income up to Rp60 million and increases according to the income layer. 2) The payment method of PPh affiliate marketer shopee is that Shopee deducts and deposits taxes automatically before the affiliate receives the commission, and requires the inclusion of NPWP so that the tax rate is lower. In the perspective of Islamic law, the obligation to pay taxes (dharibah) is recognized as long as it is managed fairly and used for public benefit, and does not burden the community. In conclusion, the practice of paying PPh affiliate marketer Shopee is in accordance with the provisions of the applicable tax law and can be accepted from the perspective of Islamic law as a form of contribution to the welfare of the community.

Low-Income Communities (MBR) often live in Uninhabitable Houses (RTLH) due to financial constraints, which hinder their ability to improve their welfare and meet their basic living needs. The government is responsible for fulfilling the need for Decent Housing (RLH) for the community, which is realized through the Stimulant Assistance for Self-Help Housing (BSPS) program. The BSPS program aims to improve the quality of housing for the community through financial assistance and empowerment. This research was conducted in Belawan Bahari Village, Medan Belawan District, Medan City, which is a coastal area prone to tidal flooding. The main informants in this study were the Chairpersons of Assistance Recipient Groups I and II of the BSPS Program. Additional informants included the Head of Neighborhood Unit XII in Belawan Bahari Village. Key informants consisted of the Commitment Making Officer for Self-Help Housing and RUK, as well as Technical Experts from BSPS who are responsible for the activities and implementation of the BSPS program in Belawan Bahari. Data collection techniques were carried out through literature studies and field studies, including observation, interviews, and documentation. The data obtained in the field were then analyzed qualitatively by the researcher to draw conclusions from the research findings. The results indicated that the BSPS program in Belawan Bahari Village was effective in providing decent housing for aid recipients. This effectiveness was assessed based on program effectiveness indicators determined by Sutrisno, demonstrating success in terms of program understanding, targeting accuracy, timeliness of implementation, achievement of objectives, and tangible changes for aid recipients. Decent housing was evaluated based on building durability, adequacy of living space, access to safe drinking water, proper sanitation, as well as lighting and ventilation.

This community service activity was carried out at Laundry A2 Palembang City with the aim of improving the financial literacy of micro business actors through simple financial bookkeeping assistance. Many micro business actors experience difficulties in recording financial transactions systematically, which has an impact on their inability to evaluate the financial condition of the business accurately. Through a participatory approach and direct training at the place of business, this activity focuses on the importance of recording daily income and expenses, as well as the preparation of monthly income statements. The results of the mentoring show that the owners and employees of A2 Laundry are starting to be able to implement a structured daily bookkeeping system. In addition, the increase in understanding of financial management can be seen from the post-test results, which increased by up to 70% compared to the pre-test. A2 Laundry now has a simple income statement that can be used as a basis for business decision-making. The success of this activity shows that a simple bookkeeping model that is tailored to business needs can be implemented effectively by MSME actors. In the future, similar approaches can be replicated in other micro-enterprises to strengthen the financial foundations of local businesses.

This community service activity was carried out with the primary objective of improving the financial literacy of Micro, Small, and Medium Enterprises (MSMEs) in Pesawaran Regency. Financial literacy is considered a fundamental aspect in maintaining business continuity, as it is directly related to the ability of business actors to manage income, record transactions regularly, develop short-term and long-term financial plans, and utilize digital technology as a supporting tool. Low financial literacy is often an obstacle to the development of MSMEs, so interventions in the form of structured training and mentoring are essential. The activity method includes several stages, namely a pre-test to measure initial conditions, interactive delivery of training materials, direct practice using digital financial applications, and a post-test to disseminate learning outcomes. The evaluation results showed a significant increase in all measured indicators. Basic financial literacy increased by 10.16 points, financial recording skills increased by 14.47 points, the ability to prepare financial plans increased by 12.43 points, while financial digitalization experienced the highest performance with an increase of 18.12 points. These findings confirm that financial literacy training programs not only improve conceptual knowledge but also develop the practical skills essential for MSMEs to face the challenges of the modern economic era. This increased understanding and skills are expected to make Pesawaran MSMEs more independent, adaptable to digital technology developments, and more competitive.

Sustainable food security is a strategic issue in rural development that demands a comprehensive approach based on local communities. This community service activity aims to provide socialization and education about sustainable food security through a socio-economic phenomenological approach, focusing on the role of farmer housewives in Pondidaha Village, Konawe Regency. The implementation methods included educational lectures, focus group discussions (FGDs), field visits, and hands-on practice on sustainable food management, involving 20 farmer housewife respondents. The results showed that 80% of participants gained an adequate understanding of the concept of sustainable food security, local food diversification strategies, and an active role in improving family welfare through strengthening socio-economic capacity. The main challenges identified include limited access to resources, the dual role of housewives, and seasonal income instability. The solutions implemented include sustainable agriculture management training, food diversification counseling, and increased local market access. The socio-economic phenomenological approach provides a perspective that the life experiences, cultural values, and habits of farmer housewives are key elements in the success of food security programs at the community level. This activity contributes to increasing public awareness, skills, and participation in realizing sustainable food security, as well as strengthening the role of women in rural development based on local wisdom. This result is expected to be a model of community empowerment that can be replicated in other rural areas with similar characteristics.

Community Service Program (KKN) is one of the community engagement activities that involves students in contributing directly to community empowerment and sustainable development. The KKN program implemented in Candinegoro Village focused on the socialisation and application of micro-scale catfish farming technology as an effort to support food security through city farming initiatives. This study employed a qualitative descriptive approach with a participatory method, in which students acted as facilitators, trainers, and companions for the community throughout the program. The activities included socialisation, technical training, and mentoring related to catfish cultivation, covering aspects such as the selection of superior seeds, effective feed management, water quality monitoring, and the innovative use of plastic drums as alternative farming media. The results showed a significant increase in community knowledge and practical skills in fish farming, alongside a growing interest in developing post-harvest innovations such as processed catfish products to enhance added value and income. Furthermore, the program strengthened community awareness of the importance of sustainable urban farming practices as a solution to limited land availability. Overall, this program not only improved community capacity in aquaculture but also promoted local food self-sufficiency and economic resilience, in line with the government’s Asta Cita agenda to strengthen national food security and community empowerment.

Banana pseudostems are an abundant agricultural by-product that has been largely underutilized. In fact, banana pseudostems contain various nutrients such as vitamins A, B, and C, dietary fiber, and tannins, which offer potential health benefits. This study aims to explore the process of transforming banana pseudostems into an innovative food product in the form of chips, while also examining their potential benefits for health, economy, and the environment. The research was conducted through a one-month community assistance program in Kebonagung Hamlet, consisting of several stages: initial observation to identify potentials and challenges, socialization activities to raise awareness of banana pseudostem utilization, training in processing techniques for making banana pseudostem chips, and product packaging. The results of the observation indicated that the community initially had no knowledge of banana pseudostems as an alternative food source. However, through socialization and training, residents gained awareness of the added value of this agricultural waste and were able to apply simple and hygienic processing methods. The resulting banana pseudostem chips demonstrated a unique flavor, crunchy texture, and good nutritional value, making them a promising healthy snack. From an economic perspective, this innovation can open up new entrepreneurial opportunities, improve household income, and expand the diversification of local food products. Environmentally, utilizing banana pseudostems for value-added products helps reduce organic waste that would otherwise go unused. Thus, the innovation of processing banana pseudostems into chips contributes not only to improving community health and welfare but also supports sustainable development through productive use of agricultural waste.

This study aims to analyze the main challenges in managing Community-Based Tourism (CBT) and develop a sustainable management model for Cemagi Tourism Village, Badung, Bali. This study uses a qualitative approach by combining primary and secondary data. Primary data were obtained through field observations, in-depth interviews, and Focus Group Discussions (FGDs), while secondary data were obtained from literature studies and related documents. The analysis was conducted using the SWOT method and qualitative descriptive methods to describe the actual conditions and opportunities for tourism village development. The results show that tourism village management still faces several challenges, particularly in the aspects of promotion and preservation. Collaboration with various stakeholders is necessary, particularly in utilizing social media as an effective promotional tool. In addition, the preservation of local nature and culture is key to sustainable tourism. The proposed management model places the village government and traditional villages as mentors, Village-Owned Enterprises (BUMDes) and Tourism Awareness Groups (Pokdarwis) as managers, and the community as active actors in every stage of development. The model refers to the POAC (Planning, Organizing, Actuating, Controlling) management theory, taking into account three aspects of sustainability. First, the economic aspect, through increasing village income, creating jobs, and equitable profit sharing through the Village-Owned Enterprise (BUMDes). Second, the socio-cultural aspect, realized through preserving cultural heritage, improving the quality of human resources through tourism training, and strengthening the role of traditional arts. Third, the environmental aspect, with a focus on preserving subak (village-owned enterprises) and green spaces, managing waste using the 3Rs (reduce, reuse, recycle), and nature conservation. Thus, sustainable tourism management requires strong collaboration, cultural preservation, and environmental awareness to ensure long-term benefits for local communities.  

Plastic waste continues to be one of the most pressing environmental problems due to its persistence, excessive use in daily life, and difficulty in decomposition. In many communities, including Tanjung Uban Selatan Village, unmanaged plastic waste accumulates in the environment, contributing to pollution and health risks. This community service activity aims to introduce and implement ecobricks as a simple yet effective solution to manage plastic waste. Ecobricks are not designed to destroy plastic but to recycle and repurpose it into useful and even marketable products. The process of making ecobricks requires no special expertise or significant costs, as the primary material is household plastic waste. The activity involved socialization, practical workshops, and guidance for residents on how to properly produce ecobricks. Results from the program show that residents were able to collect and process previously unmanaged plastic waste into solid, reusable building blocks. These ecobricks have potential applications for creating furniture, decorative items, and even small-scale construction, thereby providing both environmental and economic value. Beyond reducing plastic waste, the initiative also fosters community awareness about sustainable waste management practices and promotes environmental responsibility. In conclusion, the introduction of ecobricks in Tanjung Uban Selatan Village demonstrates that simple innovations can empower communities to transform environmental challenges into opportunities for sustainability and income generation.

This study examines the social, economic, and tourism impacts on the lives of the community in Penglipuran Tourism Village. The research highlights that the growth of tourism significantly increases local income by approximately 150–300%, fosters the creation of new business opportunities, and contributes to the preservation of Balinese culture and traditions. Tourism development not only strengthens the village’s cultural identity but also enhances social cohesion through community-based tourism initiatives. In addition, the adoption of digital technologies, such as cashless payment systems and electronic ticketing, has improved transaction efficiency, transparency, and market expansion, while also providing better services for visitors. Despite these benefits, several challenges have emerged, including growing environmental pressures, waste management issues, and the potential widening of economic inequality between residents directly involved in tourism and those who are not. These challenges indicate that tourism development can also create socio-economic gaps and place strains on the village’s natural resources if not managed carefully. Therefore, sustainable tourism management becomes crucial in balancing cultural preservation, economic equity, and environmental protection. This study suggests that policies integrating community participation, equitable economic distribution, and environmental sustainability are essential to ensure long-term positive impacts. Ultimately, Penglipuran Tourism Village can serve as a model for sustainable rural tourism development in Indonesia and beyond.

This study aims to analyze the effectiveness of zakat in reducing income inequality in Indonesia. The data used is secondary data from the National Amil Zakat Agency (BAZNAS) and the Central Statistics Agency (BPS) for the 2015–2024 period. The research method used multiple linear regression with the Ordinary Least Squares (OLS) approach. The results showed that the distribution of zakat had a significant positive effect on the Gini Index (β = 0.0013511; p = 0.002), while the Gross Domestic Product (GDP) per capita had a significant negative effect (β = –0.0000198; p = 0.000). An Adjusted R² value of 0.91 indicates that the model has a very strong ability to explain variations in income inequality. These findings show that although the collection and distribution of zakat has increased from year to year, its impact on reducing inequality has not been optimal. This can be caused by the limited amount of zakat funds collected compared to the real needs of the community and the distribution that is not fully on target. On the other hand, economic growth reflected in the increase in GDP per capita has proven to be still the dominant factor in reducing income inequality in Indonesia. The implications of this study emphasize the importance of optimizing zakat management so that it not only functions as a philanthropic instrument, but also as a sustainable economic instrument. BAZNAS and related institutions are expected to be able to strengthen the zakat distribution system through productive economic empowerment programs, so that zakat can make a real contribution in reducing inequality and supporting more inclusive development in Indonesia.

Unemployment is a very serious problem in the economy because it affects a person's life physically and mentally. The government responded to this problem by creating a labor-intensive program. The labor-intensive program is an initiative that aims to empower the community, especially productive poor families. This program is designed to achieve several goals, namely reducing unemployment, alleviating poverty, and increasing people's sources of income through the use of natural resources, technology, and workers. This research aims to evaluate the implementation of community empowerment through labor-intensive programs in Gubeng District. This research was conducted with a qualitative descriptive approach and used George C. Edward III's policy implementation theory. The research results show that the implementation of the labor-intensive program in Gubeng District is in accordance with Surabaya Mayor Regulation Number 83 of 2023. However, there are several obstacles to implementation, namely the lack of public interest in the labor-intensive program. Therefore, it is hoped that the Gubeng District government will be more aggressive in providing information regarding labor-intensive programs via social media with the aim of increasing public interest. The government must also evaluate and carry out direct monitoring in the field in the implementation of labor-intensive programs in Gubeng District.  

This study aims to determine the income and feasibility of sago processing business in Andabia Village, Anggaberi District, Konawe Regency. The research was carried out in March 2025 using the purposive sampling method, based on the consideration that the sago processing business has long been the main livelihood of the local community. The sample was taken by census of 13 respondents. Data analysis using revenue model I = TR - TC and business feasibility analysis with an R/C = TR / TC ratio approach. The results of the study show that in one sago processing process, the total revenue reaches IDR 18,000,000, while the total cost is IDR 7,863,269. Thus, the net income obtained by sago processors is IDR 10,136,731. The business feasibility analysis shows an R/C ratio value of 2.29, which means that every expenditure of IDR 1 generates IDR 2.29 in revenue. The R/C value > 1 indicates that the sago processing business in the region is profitable and feasible to be developed. These findings provide a basis for strengthening the local economy through optimizing the sago business as a sustainable source of income. This study also recommends policy support and technical training to improve the efficiency and competitiveness of sago processing businesses in the area.

One approach the government employs to decorate public welfare, mainly among low-income families, is through social help initiatives. however, the subjectivity inside the choice process regularly ends in mistargeting all through implementation. This observe objectives to apply the ok-Nearest Neighbor (ok-NN) and Naive Bayes algorithms inside a decision support device to perceive eligible recipients based on community statistics. The ok-NN algorithm determines similarity by calculating the Euclidean distance among new and current facts, whilst the Naive Bayes set of rules utilizes a probabilistic method based at the likelihood of attribute incidence inside each elegance. Key criteria considered consist of household income, employment kind, number of dependents, housing conditions, and asset possession. Experimental consequences reveal that each algorithms are powerful in as it should be classifying eligibility for help, with k-NN barely outperforming Naive Bayes. therefore, the combination of these algorithms can support stakeholders in making extra goal and efficient selections regarding the distribution of social useful resource.

This study aims to analyze the development of the creative economy through the utilization of textile waste, particularly patchwork fabric, by leveraging digital platforms. Employing a qualitative approach with a case study method, the research involved creative entrepreneurs who transform patchwork waste into economically valuable products, such as bags, wallets, accessories, and home decorations. Data were collected using in-depth interviews, participatory observation, and document studies, and then analyzed thematically. The findings reveal that patchwork fabric waste can be successfully converted into high-value creative products through innovative designs and diversification strategies. Furthermore, the adoption of digital platforms, including social media and online marketplaces, plays a pivotal role in product promotion, enhancing brand awareness, and expanding market reach beyond local boundaries. This integration not only provides economic benefits, such as increased income for entrepreneurs and the creation of new job opportunities, but also fosters social and environmental impacts, including raising community awareness of sustainable waste management practices. The study emphasizes that the creative transformation of textile waste contributes to circular economy principles, supporting resource efficiency and reducing environmental burden. In conclusion, the integration of creativity, innovation, and digital technology utilization emerges as a sustainable strategy for developing a creative economy based on waste materials. These findings provide insights for entrepreneurs, policymakers, and communities in promoting environmentally friendly business models while simultaneously driving inclusive economic growth.