Publication Search

The purpose of this study is to find out the utilization of natural resources managed by residents based on Islamic economics as sustainable development. This study uses a qualitative research approach. This type of research is Field research. This research was conducted at the Karo Indah Natural Bath located in Namu Ukur Sel., Sei Bingai District, Lalat Regency, North Sumatra. In this study, the primary data used was sourced from interviews, namely with the tourism manager of the Karo Indah Natural Bath and interviews with traders and the community around 2 people. The data collection technique in this study is through interviews and direct observation. The data analysis technique in this study is data reduction where the researcher will describe how to optimize the population in utilizing natural resources in improving sustainable development (SDGs) in Namu Ukur Langkat village from an Islamic economic perspective. The results of the study show that the Karo Indah Nature Bath tourist attraction in the perspective of Islamic economics is in line because there is a sale and purchase contract that is allowed in Islam and the norms that exist in society and do not contradict the law related to Islamic economics. Where this is seen from the business with an increase in halal income is carried out in a good way and for a good purpose as well. Then, the residents of Namu Ukur village also use natural resources well and not excessively, in the sense that residents always maintain the cleanliness and beauty of the natural resources used. In this case, the community's economy has also increased due to the existence of long business opportunities by utilizing these natural resources.

The type of research in this study is a qualitative research method with description format, while the data collection techniques in this study are: observation, interviews, documentation. Then the data analysis techniques used is data collection, data reduction and conclusion drawing. Informants namely: Department of Industry and Trade of Sinjai Regency, Secretary of Bonto Tengnga Village, Market Traders of Sinjai Village. Tengnga, Bonto Tengnga Village Market Traders, buyers, Bonto Tengnga Village Community. Tengnga Village Community. The results of research on the Effectiveness of the Use of the Village People's Market Bonto Tengnga in Sinjai Borong sub-district, in terms of the number of traders and stalls concluded that the number of traders selling is around 10 people while the available kiosks are 12 but only one kiosk is used. there are 12 but only one kiosk is used. In terms of buyer interest in the People's Market Bonto Tengnga People's Market is still lacking buyers due to the market schedule which is close to the markets in Sorong. with the markets in Sinjai Borong, as well as the lack of income of the surrounding community, most of whom work as shopkeepers. surrounding communities who mostly work as farmers. In terms of Constraints and Obstacles to the Management of the People's Market, the regulation of traders in buying and selling in the market because sometimes the fields do not follow the rules of the market. in the market because sometimes the fields do not follow the government regulations that have been determined and the traders prefer to follow the regulations. government regulations that have been determined and traders prefer to sell in front of the market because they assume that buyers are buyers. because they think that buyers are always in front and do not keep the market clean. market cleanliness.

Article 21 Income Tax Income Tax is one of the tax obligations that must be applied in companies. Many Micro, Small and Medium Enterprises (MSMEs) have not applied proper tax treatment in running their business. This activity aims to provide accurate information to Micro, Small and Medium Enterprises (MSMEs), especially for Income Tax Article 21. The implementation of this community service activity is carried out using an interactive discussion approach. Therefore, ITB Ahmad Dahlan Lamongan D3 Tax Study Program implemented a Community Service program (PKM) with the activity title "Article 21 Income Tax Training for MSMEs in Lamongan". After this training, MSME actors can implement a self-assessment system, especially PPh Article 21 at the company.

This training was held in Pulau Harapan Village. Pulau Harapan Village is a village that has potential in rubber plantations. Most of its people live from rubber farming. In terms of income, people usually get paid from rubber farming once a week. People tend to find it difficult to manage their finances, which they think they only get a little from rubber farming and most of them only work as rubber farmers without any other jobs that produce income. In addition, rubber production is also not very good because most rubber farmers themselves do not understand the science of rubber production management. The purpose of implementing this community service activity is to provide knowledge to rubber farmers about financial management and rubber production management. The training was held for one day. From this training, it was discovered about the obstacles in the training, the results of the training obtained from the discussion and pre-test and post-test stated that rubber farmers had begun to understand about managing finances and understanding rubber production management. The results of this community service can be used as an initial step for further assistance to rubber farmer groups in Pulau Harapan Village.

Banyuwangi City is a tourism icon, known for its local delicacies and souvenirs. Many tourists visit the city for its attractions and often seek items to take home as gifts. One of the local businesses specializing in selling traditional cookies is located in the Penganjuran subdistrict. However, this business has been significantly affected by the ongoing COVID-19 pandemic. The pandemic has caused a decline in economic activity, with many businesses experiencing reduced income or even closure. To address this issue, a community service program was initiated to help revive the local cookie business. The program aims to provide valuable knowledge and skills to the community during its implementation and beyond. Ultimately, the goal is to enable business owners to grow their operations and improve their marketing strategies. 

This community service activity aims to provide alternatives to increase family income in strong trader community Lintas ALAP-ALAP Kendal Regency, focusing on diversification of selling products, and product packaging for digital marketing.  Hoping to get maximum results maximum results, this activity is also carried out from the management side through organizational order and management of member management and mentoring for 6 months. mentoring for 6 months. The implementation of community service was carried out on September 27 September 2024, with digital marketing material, product diversification and financial management of MSMEs. financial management of MSMEs. The implementation of community service was carried out in conjunction with the quarterly konitas meetings which are held in rotation at the homes of the members, attended by 32 people. This first session activity was followed up with the assistance of members practicing product diversification material and digital marketing packaging. digital marketing packaging with quite satisfactory results as evidenced by the the creation of processed products that contain added value and modern product packaging. product packaging that is more modern. Participants who take part in community service activities are expected to be able to apply the material provided to be applied in trading activities every day to increase sales. every day to be able to increase sales.

Economic improvement is improving the economic level or condition of society to improve the standard of living through the use of energy, time and valuable goods. The community's efforts to fulfill their daily needs are in the form of clothing, food and shelter. This service uses a descriptive qualitative approach. From the results of research activities carried out in Marjandi Pematang Village, Gunung Meriah, it can be concluded that efforts to improve the village economy through duck egg production have quite large potential..

Blessings in the business world are a concept that describes sustenance that is not only abundant in material aspects, but also provides positive impacts, peace, and goodness for business actors and the wider community. This study aims to investigate the blessings experienced by producers in milling cassava flour at UD Mulyo, a business that focuses on processing cassava flour raw materials and realizing producer blessings through employee and community welfare and environmental empowerment. By applying a descriptive qualitative approach, data were obtained through in-depth interviews and observations, which were then analyzed thematically. The research findings show that blessings in UD Mulyo's business are realized through the application of Islamic values, such as honesty in business management, maintaining product quality, and a commitment to improving the welfare of employees and the surrounding community. UD Mulyo not only contributes to the economy through job creation and increasing community income, but also creates social benefits through harmonious cooperation with the local community. This study confirms that blessings in business go beyond material benefits, but also include spiritual values, social balance, and business sustainability.

This research aims to evaluate the effectiveness of advertising policy in Kuantan Singingi Regency using qualitative methods and a phenomenological approach. The policy evaluation theory used is William N. Dunn's model, which emphasizes six success criteria, namely effectiveness, efficiency, adequacy, equity, responsiveness and accuracy. Data was collected through interviews, observation and documentation, and analyzed using interactive data analysis. The research results show that advertising policies have not been fully effective in achieving the expected goals, such as increasing regional income and arranging the aesthetics of the city. Findings indicate the existence of illegal advertisements that hinder tax revenues and public dissatisfaction with the government's response to their complaints. Even though the resource structure is in place, implementor skills need to be improved to achieve better efficiency. Licensing and supervision procedures are also considered inadequate, and policies do not provide equal opportunities for all business actors, especially small businesses. This research provides recommendations for improving future policy implementation, with the hope of increasing effectiveness and responsiveness to community needs.

The Regional Regulation of Palangka Raya City Number 09 of 2012 focuses on regulating the use of public spaces and economic activities, including the presence of street clowns as an important element in the city's cultural diversity. Street clowns, who serve as both entertainment and a source of income, face significant challenges due to this regulation, especially regarding permits, locations, and operating hours. Although aimed at creating a neat and orderly urban environment, the implementation of regulations often does not consider the broader social impacts, thereby limiting their mobility and disrupting their income. This research analyzes the impact of Regional Regulation Number 09 of 2012 on the lives of street clowns, by exploring the provisions in the regulation and their responses to the challenges faced. The methods used include literature review and data analysis from previous research, regulatory documents, and related literature. The research results are expected to provide insights into the interaction between government regulations and the lives of the informal sector community, as well as to evaluate the balance between urban planning and the protection of street clowns' rights as an integral part of Palangka Raya's culture.

The village of Blendung, located in the Ulujami sub-district, Pemalang Regency, faces various social and economic challenges, including high unemployment rates and declining incomes due to limited job access and the impact of tidal flooding. One of the efforts to increase community income is through training in making presto milkfish, aimed at empowering Micro, Small, and Medium Enterprises (MSMEs) in the fish processing sector. This training is designed to enhance community skills in diversifying milkfish-based products, such as boneless milkfish, fish cakes, and smoked milkfish, as well as introducing digital marketing strategies to expand the market.The methods used include a participatory approach in processing and packaging technology training, as well as social media-based marketing education. The results of the training showed an improvement in the skills and understanding of participants regarding the production and marketing processes of value-added products. This program also contributes to the growth of local MSMEs, which have significant potential in supporting the regional economy.

Micro, Small, and Medium Enterprises (MSMEs) are types of economic activities managed by individuals, community groups, or families. Economic development has a major influence on businesses that are included in the national economic sector. Most of the country's income comes from small-scale economic activities. MSMEs have a very important role in advancing the economy both at the regional and national levels. The purpose of this study is to analyze the implementation of a simple bookkeeping system in micro and small businesses at the Kurnia Flower Shop, East Nusa Tenggara. The method used is a qualitative type with a case study type. Data were collected through interviews. The results show that the Kurnia Flower Shop does not apply the Micro, Small, and Medium Entity Financial Accounting Standards (SAK EMKM) in bookkeeping or financial reports that are still made using a cash basis, namely cash in and cash out manually (recorded in the book) and bookkeeping is done every day.

This training aims to increase entrepreneurial interest and ability to utilize social media among housewives in Jero Gunung Village, West Sakra District, East Lombok. In today's digital era, social media has become an effective tool for promoting products and services, as well as expanding market reach. However, many housewives still lack understanding on how to utilize it optimally. This training activity consisted of educational sessions on the basics of entrepreneurship, marketing strategies, and the use of social media as a business platform. In addition, this training also provides assistance in planning and managing small businesses that have the potential to increase family income and realize an independent economy. The results of the training showed an increase in participants' knowledge and skills in entrepreneurship, as well as their increased confidence to start a new business or develop an existing one. Thus, this training is expected to have a positive impact on the family economy and community welfare in Jero Gunung Village.

Baro Gebang Beach has great potential to develop as a sustainable tourism destination. The main challenge in resource management is combining economic growth with environmental conservation. Fintech is present as an innovative solution to support tourism development in this area, by providing access to capital, community-based funding, and increasing operational efficiency. Through P2P lending, local craftsmen in Baro Gebang Beach can expand their businesses, create new jobs, and increase income. This literature review emphasizes the importance of digital literacy and cross-sector collaboration in creating an inclusive and sustainable tourism ecosystem.

The results of the pre-test and post-test in this service show that local students, in this case MA students, are old enough to be considered capable of logical thinking and are considered to have advantages in understanding the social, cultural context and local potential of Mojokerto Regency. So that it can become an agent of change in encouraging more transparent, efficient and accountable financial governance. Good financial literacy contributes to increasing Regional Original Income (PAD), spending efficiency, and budget management that is oriented to community needs. To achieve this, this service invites and encourages MA Al Kautsar students to think critically, logically and encourages students to have concern for Mojokerto Regency. Students are encouraged to choose roles that can contribute to the better development of Mojokerto Regency. The post test results show that students plan to choose roles that are oriented towards developing personal skills which also have an impact on solving community problems, for example becoming health workers, education workers, and even improving skills in understanding religion such as memorizing the Koran.  This service article recommends increasing the capacity of local youth through continuous training, strengthening collaboration between government and society, and applying modern technology to increase financial transparency. With this approach, Mojokerto Regency can realize better financial governance and inclusive and sustainable development through human resources who are active, intelligent and care about the progress of the region.

Young entrepreneurs in Karanglo Hamlet, Bantul, face difficulties in understanding and fulfilling tax obligations related to Income Tax Article 21 (PPh 21). This community service aims to increase their understanding of tax obligations, especially how to calculate Income Tax Article 21, through interactive approaches such as discussions and simulations of tax calculations. The socialization method was carried out for three days, namely on November 1-3, 2024, by involving the young generation who have businesses in the region as the main target. Before the activity, participants showed a low level of understanding of taxation, but after the socialization, there was a significant increase in their ability to understand and calculate Income Tax Article 21. This result emphasizes the importance of tax education to create a young generation that is tax-compliant and supports state revenue.

Advertising tax is one of the significant sources of Local Revenue (PAD) in Sikka Regency, contributing up to 25% of the total PAD. This study discusses the strategies implemented by the Sikka Regency Regional Revenue Agency (BAPENDA) to increase advertising tax revenue annually. These strategies include digitalization of administrative services, intensive socialization to the community, strict law enforcement, and collaboration with related agencies such as Satpol PP and the Prosecutor's Office. The results of the study indicate that optimization of advertising tax revenue can be achieved through simplification of the administrative process, technology-based supervision, and revenue diversification by utilizing the potential of digital advertising. Supporting factors include proactive policies of the local government, while the main inhibiting factors are low taxpayer compliance and lack of socialization. Through a collaborative approach, innovation, and law enforcement, advertising tax is expected to provide a greater contribution to Sikka Regency's PAD, support regional development, and create a more modern, transparent, and sustainable tax management system.

To find out  the beef cattle business in Perbaungan sub-district is potentially profitable from a financial, social and environmental perspective. Primary data were collected through interviews with farmers and secondary data from relevant agencies. Descriptive-analytical method was used. Benefit-Cost Ratio (BCR), Net Present Value (NPV), and Internal Rate of Return (IRR) were used to assess business feasibility. The results showed that the beef cattle business is financially viable with a BCR value of 1.35, NPV of 25,000,000, and IRR of 18 per cent. In addition, the business has a positive impact on income generation, job creation, and farmer welfare. But there are some problems, such as changes in feed prices and cattle waste management. Even if feed prices and cattle selling prices change significantly, the business is still viable, according to the sensitivity analysis. To make the business more sustainable, the government should help through training programmes, feed subsidies and access to finance. Beef cattle enterprises have great potential to grow and have a positive impact on both the environment and the community if managed properly.

Livestock is one of the main sources of income for rural communities, especially in Motaulun Village, Malacca Regency, West Malacca District. However, livestock that are not properly cared for by the owner can cause various problems. These disputes can be resolved through various means, both formally and informally. Many people prefer to resolve this dispute informally, namely through the settlement of cases outside the court. The settlement of cases outside the trial aims to find a solution that is acceptable to the parties, without having to follow a formal judicial process. This research is an empirical research, so the data source used is the primary data source, the primary data is obtained from the results of interviews. The Empirical Method is a legal research method that functions to see the law in a real sense and research how the law works in the community. The data were analyzed in a descriptive-qualitative manner. The results of this study show that: (1) The settlement of cases according to customary provisions carried out by the people of Motaulun Village goes through several stages, namely the first is a complaint from the victim to the Motaulun Village officials, the process of summoning the parties to the dispute, deliberations led by the traditional elder Ambei Fukun, the imposition of sanctions. (2) Factors that affect the community in Motaulun Village prefer alternative settlement outside of court, namely because of the existence of customary institutions as a forum in the settlement process, public legal awareness, fast and cheap settlement, and also distance. These factors influence the community in choosing to settle cases outside the court.

Cireundeu Traditional Village, which is known for its rich traditions and natural resources, has great potential in utilizing campoleh fruit and local spices. However, local communities have not fully utilized this potential in developing products that can increase their income. Mocktail drinks, as an increasingly popular non-alcoholic alternative, offer opportunities for product innovation that can increase market appeal and boost local economies. The aim of this activity is to develop mocktail drinks based on campoleh fruit and innovative local spices. The method for this activity is through identifying campoleh fruit varieties available in the Cireundeu Traditional Village and local spices that can be used in mocktail drinks, then holding training for the local community regarding mocktail making techniques, hygiene and marketing aspects by helping the community in designing marketing strategies and packaging. products, and distribution to increase market reach. This project is expected to not only improve the economy of the Cireundeu Traditional Village community through product innovation but also preserve and promote cultural riches and local resources. By utilizing the potential of campoleh fruit and local spices, communities can create products that are attractive and highly competitive in the market, while strengthening the identity and economic independence of their community. The output of this PM is Pres Release, IPR and PM Journal.