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The primary challenge faced by the community in Dewasari Village, Ciamis Regency, is the ineffective management of household organic waste, along with limited knowledge and skills in converting organic waste into value-added products. This community service program aimed to strengthen community capacity in developing smart environmental management through community-based Black Soldier Fly (BSF) maggot cultivation. The program was implemented through educational sessions, practical training on BSF maggot cultivation, community mentoring, and learning evaluation using a participatory approach involving the village government, community groups, and local youth. The results showed significant improvements in participants' knowledge and practical skills in managing organic waste, cultivating BSF maggots independently, and utilizing the harvested maggots as alternative livestock feed and an additional source of household income. The program also increased community awareness of the importance of sustainable and environmentally friendly waste management. Therefore, community-based BSF maggot cultivation can serve as an innovative solution for promoting smart, productive, and sustainable environmental management while strengthening community economic empowerment and improving household livelihoods in Dewasari Village.

Universities are educational institutions that have an important role in addressing various problems in rural areas by motivating, empowering, and broadening the perspectives of local communities. Through community service activities, universities can contribute to improving community skills and encouraging economic independence. This community service program aims to foster an entrepreneurial spirit among female farmers in APK Bandung Village, Selupu Rejang District, through training and assistance in producing pineapple-flavored papaya jam as a value-added agricultural product. The program was conducted in November 2025 and involved one partner, namely the Srikandi Women's Farmers Group (Kelompok Wanita Tani/KWT) 02 of APK Bandung Village. The implementation stages included socialization, product-making demonstrations, mentoring, monitoring, and evaluation activities. These stages were designed to enhance participants’ knowledge and practical skills in processing local agricultural commodities into marketable products. Out of 20 registered members of KWT Srikandi, 17 members attended and actively participated in the program. The results of the evaluation, based on questionnaires distributed to participants, showed that approximately 64.70% of the members demonstrated an entrepreneurial spirit. These findings indicate that the program contributed positively to increasing entrepreneurial awareness and encouraging the development of small-scale rural business opportunities among female farmers.

The high volume of fishery waste often poses an environmental burden if not managed appropriately. Conversely, the circular economy concept offers sustainable solutions aligned with Maqasid Shariah principles in environmental preservation (Hifz al-Alam). This study aims to educate and implement the processing of fish waste into high-quality animal feed that meets halal standards (halalan thayyiban). This research employs a qualitative approach using the Asset-Based Community Development (ABCD) method. The stages include socializing the concept of Sharia circular economy, technical training on waste processing, and nutritional content testing of the feed. The findings indicate an 80% increase in community understanding regarding the economic value of waste. Technically, the fish waste processing successfully produced an alternative animal feed with high protein content, free from najis (impurity) through a purification process according to Islamic jurisprudence (fiqh). This education proves that the integration of circular economy and Sharia principles not only reduces environmental impact but also creates sustainable economic added value for local communities.

The high volume of fishery waste often poses an environmental burden if not managed appropriately. Conversely, the circular economy concept offers sustainable solutions aligned with Maqasid Shariah principles in environmental preservation (Hifz al-Alam). This study aims to educate and implement the processing of fish waste into high-quality animal feed that meets halal standards (halalan thayyiban). This research employs a qualitative approach using the Asset-Based Community Development (ABCD) method. The stages include socializing the concept of Sharia circular economy, technical training on waste processing, and nutritional content testing of the feed. The findings indicate an 80% increase in community understanding regarding the economic value of waste. Technically, the fish waste processing successfully produced an alternative animal feed with high protein content, free from najis (impurity) through a purification process according to Islamic jurisprudence (fiqh). This education proves that the integration of circular economy and Sharia principles not only reduces environmental impact but also creates sustainable economic added value for local communities.

Economic growth in ASEAN countries has shown heterogeneous dynamics, particularly in the post-pandemic period. This study aims to analyze the effect of economic complexity, manufacturing value added, and foreign direct investment on economic growth in ASEAN-8 countries during 2015–2024. The study employs a quantitative explanatory approach using panel data regression analysis. The data were obtained from the World Development Indicators (World Bank) and Harvard Growth Lab. Based on the Chow and Hausman tests, the Fixed Effect Model (FEM) was selected as the best estimation model. The results indicate that economic complexity has a negative and significant effect on economic growth, suggesting that increasing economic sophistication does not automatically promote growth when industrial and institutional readiness remain limited. Meanwhile, the manufacturing sector has a positive but insignificant effect on economic growth. In contrast, foreign direct investment has a positive and significant effect on economic growth through capital accumulation and technology transfer. Simultaneously, all independent variables significantly affect economic growth in ASEAN-8 countries. These findings imply the importance of strengthening industrial capacity, institutional quality, and technological readiness to support sustainable economic growth in ASEAN countries.

Tax administrations are undergoing a fundamental transition from conventional audit practices based on manual inspection and limited sampling toward data-driven supervision supported by big data analytics, artificial intelligence, and digital transaction infrastructures. However, developing economies, particularly in Southeast Asia, continue to face structural constraints such as fragmented legacy systems, informal economic activities, uneven digital literacy, corruption risks, weak data interoperability, and evolving privacy regulations. This study aims to develop a contextual framework for detecting potential tax-reporting fraud by integrating big data tax analytics, localized machine learning, explainable artificial intelligence, blockchain-enabled value-added tax data integrity, and socio-organizational governance. The study adopts a mixed-method sequential explanatory approach combined with Design Science Research. The methodological design integrates policy and institutional analysis, machine learning model design, and socio-organizational validation using secondary literature, Southeast Asian case studies, regulatory review, and simulated data architecture. The main contribution of this study is the Contextual Tax Analytics with AI and Blockchain Framework, or C-TAX-AIB Framework, consisting of three interrelated layers: Data Layer, Analytics Layer, and Governance and Human Layer. The Data Layer proposes a hybrid blockchain architecture for e-Faktur and value-added tax reporting integrity; the Analytics Layer introduces localized machine learning and explainable AI to support transparent risk scoring and anomaly detection; and the Governance and Human Layer embeds privacy protection, taxpayer digital literacy, auditor readiness, and trust-building mechanisms. The framework advances prior studies by moving beyond algorithmic fraud detection toward an integrated governance model suitable for developing economies. The study provides theoretical implications for public finance analytics and practical guidance for ASEAN tax administrations in designing accountable, explainable, and context-sensitive digital tax systems.

This study, entitled "Value Added Tax Fairness in Samarinda City," analyzes the fairness of the 11% VAT rate under Law No. 7 of 2021 using socio-legal methods. The results show that although the single 11% VAT rate meets the principles of legality and horizontal justice because it applies equally to all consumers, this policy is not entirely fair from a vertical justice perspective. The regressive nature of the consumption tax tends to place a greater burden on low-income households. Field findings reveal that MSMEs feel burdened because the rate does not take into account their economic capacity, coupled with a lack of understanding of the input and output tax credit mechanisms. Administrative complexity and minimal education from tax authorities contribute to low compliance rates. This study recommends the implementation of a more flexible tiered VAT rate, strengthening tax education, providing technical assistance, and simplifying reporting for MSMEs to improve compliance and create more equitable tax justice.  

This study aims to analyze the influence of digital leadership, digital transformation, and circular economy practices on the economic performance of weaving SMEs and their contribution to the achievement of the Sustainable Development Goals (SDGs). This study employed a quantitative approach with an explanatory research design. Data were collected from 98 weaving SME owners or managers through questionnaires and analyzed using validity testing, reliability testing, classical assumption tests, and linear regression analysis. The findings show that digital leadership has a positive and significant effect on the economic performance of weaving SMEs. Digital transformation also has a positive and significant effect by expanding market access, improving operational efficiency, and strengthening customer relationships. In addition, circular economy practices have a positive and significant effect through resource efficiency, production waste reduction, and the creation of added value from residual materials. These findings indicate that the integration of digital leadership, digital transformation, and circular economy practices is a strategic approach to enhancing the competitiveness of weaving SMEs while supporting the achievement of the SDGs. This study contributes to the development of cultural-based SME studies by positioning digitalization and sustainability as key foundations for strengthening local economic performance.

This community service program aimed to improve household welfare, nutritional literacy, and stunting prevention awareness through halal seafood processing training for housewives in North Semarang District, Semarang City, Indonesia. The program involved 42 participants and was implemented using a participatory approach combined with experiential learning methods, integrating theoretical sessions, practical food processing training, nutrition counseling, and basic entrepreneurial education. Program effectiveness was evaluated through participant observation and post-activity semi-structured interviews. Success indicators were determined based on participant responses, with the target that at least 80% of participants reported increased knowledge and understanding of balanced nutrition, seafood utilization, and halal-thayyib food processing principles. Findings indicated that more than 80% of participants acknowledged improved understanding of B2SA nutrition concepts, seafood-based food processing techniques, and opportunities for small-scale household entrepreneurship. Participants also demonstrated high engagement during practical sessions and expressed interest in developing value-added seafood microenterprises. This program contributes an integrated community empowerment model combining nutrition education, women’s economic empowerment, Islamic dietary values, and local resource utilization, which may serve as a replicable strategy for urban communities facing nutritional and economic vulnerabilities

This study aims to explain the context of the Value Added Tax (VAT) increase policy and its relevance to the trade sector, while also presenting a framework for analyzing the tax burden. The data sources used consist of publications from the last four years, namely from 2021 to 2024. The observed phenomena are then analyzed using various secondary data obtained from scientific journals, official government reports, and other reliable sources relevant to the research topic, in order to provide a comprehensive overview. The conclusions are drawn based on empirical facts, the impacts of the tax increase, and the government’s mitigation efforts to ensure taxpayer compliance. The increase in the VAT rate represents an important step in fiscal reform aimed at increasing state revenue and reducing the budget deficit. This policy has significant potential to support the growth of the national budget, particularly in financing priority sectors such as infrastructure, education, and healthcare. However, the VAT increase may also affect consumers’ purchasing power and trade activities, thus requiring appropriate supporting policies to minimize negative impacts. Therefore, it is expected that this policy will contribute to sustainable economic stability and promote long-term national economic growth.

There are chances for small and medium-sized businesses (SMEs) to boost local agricultural economies and increase profitability due to the rising demand for value-added dairy products.  This study uses the Hayami approach to evaluate the value distribution along the production chain in order to investigate the economic potential of cream cheese production in Samarinda, Indonesia.  In-depth producer interviews, cost documentation, questionnaires, and production process observations were used to gather primary data.  Identifying the main cost components and evaluating value generation at the processing step were the main objectives of the investigation.  The results show that processing adds a substantial amount to the total product value, with the acquisition of raw materials and packaging being the main sources of expense. Maximizing by-products like whey, implementing cost-effective packaging, and optimizing input sourcing are all ways to boost profitability. According to the report, local cream cheese makers can become more resilient and competitive by focusing on specialized markets, improving branding, and fortifying supply chain integration. These observations serve as the foundation for business plans and regulatory suggestions meant to promote long-term expansion in the artisanal dairy industry.

Mojorejo Village has the potential to develop oyster mushroom cultivation. However, with increasing production, mushroom baglog waste also increases and often becomes an environmental problem. Local residents lack the knowledge to utilize this waste optimally. To this end, outreach and training were conducted on making charcoal briquettes from mushroom baglog waste. This processing process allows baglog waste to be converted into a value-added product, namely charcoal briquettes. In addition to providing an effective waste management solution, this training also opens up new business opportunities for the community. The approach used in this activity is the ABCD (Asset Based Community Development) method, which focuses on empowering local potential. The results of the outreach showed that the resulting charcoal briquettes have good combustion quality and have the potential to be an environmentally friendly fuel. It is hoped that this training will reduce the accumulation of baglog waste and provide economic and environmental benefits for the residents of Mojorejo Village.

Indonesia’s mineral downstreaming policy has become a strategic instrument to increase the added value of natural resources and strengthen the country’s position in the global mineral value chain. This study aims to analyze the effectiveness of the mineral downstreaming policy in encouraging regional economic transformation through the development of an integrated nickel processing industry in Obi Island, South Halmahera. The research employs a descriptive qualitative approach using secondary data obtained from government publications, corporate reports, policy documents, and environmental reports. Key data sources include regional economic statistics from the Central Bureau of Statistics, corporate publications from Harita Nickel, and regulatory frameworks such as Law No. 3 of 2020 concerning Mineral and Coal Mining. The findings show that the downstreaming policy has transformed Indonesia’s nickel industry by shifting export patterns from raw ore toward higher value-added products such as ferronickel and Mixed Hydroxide Precipitate (MHP), which are essential materials for electric vehicle battery production. The integration of Rotary Kiln Electric Furnace (RKEF) and High Pressure Acid Leach (HPAL) technologies in Obi Island has strengthened Indonesia’s role in the global battery supply chain while also stimulating regional economic growth in South Halmahera. However, the rapid expansion of the nickel industry also raises environmental governance challenges that require stronger regulatory oversight and sustainable mining practices. Therefore, future policy implementation should emphasize balanced economic development, environmental sustainability, and effective governance in mineral resource management.

Wolowiro Village, Paga District, Sikka Regency possesses abundant coconut resources; however, their utilization remains limited and has not yet generated optimal economic value for the local community. This community service program aimed to improve community knowledge and skills in processing coconuts into Virgin Coconut Oil (VCO) as a value-added product with the potential to increase household income. The program employed socialization activities, presentations, educational video screenings, and hands-on training in VCO production using the fermentation method. Participants included village officials, housewives, and local residents who were actively involved in all stages of the training, including raw material selection, coconut grating, coconut milk extraction, fermentation, oil separation, and final product filtration. The results demonstrated a significant improvement in participants’ understanding and practical skills related to VCO production. Community members were able to independently produce VCO and showed strong enthusiasm for developing coconut-based micro-enterprises. Furthermore, the program increased public awareness of the importance of utilizing local resources as economically valuable products. Therefore, VCO production training can serve as an effective community empowerment strategy to support economic development and improve community welfare through the utilization of local agricultural resources.

Abstract: Padukuhan Karangrejek, Karangtengah, Imogiri, Bantul, is a sloping area prone to landslides due to high rainfall, soil erosion, and vegetation degradation. Landslides often threaten the safety of residents, damage infrastructure, and disrupt the sustainability of the local environment and economy. This study aims to apply bioengineering through the planting of slope-stabilizing plants to improve slope resistance to landslides using an environmentally friendly and sustainable nature-based approach. The methods included surveying planting locations, preparing planting holes, making tree marker boards, and participatory phased planting with the community. The types of plants used were Munggur, Soursop, Jackfruit, and Teak, which have strong root systems to strengthen soil structure and reduce erosion. The results showed an increase in soil cohesion through root penetration, a reduction in rainwater runoff, suppression of erosion, and a decrease in the risk of subsequent landslides. The positive impacts included increased soil water retention, improved soil fertility, community empowerment in disaster management, and economic added value from fruit and timber crops. Conclusion The application of bioengineering with Munggur, Soursop, Jackfruit, and Teak trees is an effective, inexpensive, and sustainable solution for landslide mitigation in Karangrejek Hamlet. Recommendations include monitoring growth periodically, expanding planting to other slopes, and integrating the program into the village's disaster resilience plan for long-term sustainability.

This study aims to analyze the role of local Micro, Small, and Medium Enterprises (MSMEs) in utilizing lemongrass (Cymbopogon citratus) as the main ingredient for mosquito repellent products and its contribution to improving the economy of the community in Timbang Jaya Village. Lemongrass contains essential oils that function as a natural insect repellent, making it a potential raw material for value-added products such as mosquito repellent sprays, aromatherapy candles, and herbal lotions. This research employed a descriptive qualitative method with data collected through interviews, observations, and literature studies. The findings indicate that local MSMEs play a significant role in the production process, product innovation, and marketing of lemongrass-based products. Besides generating additional income, this development also creates new job opportunities and supports the village’s economic independence. However, several challenges remain, including limited capital, lack of processing technology skills, and competition with chemical-based products. The recommended solutions include capacity building through training and mentoring, better access to funding, and strengthening digital marketing strategies. Therefore, the development of mosquito repellent products from lemongrass by MSMEs not only contributes to the community’s economic growth but also provides an environmentally friendly alternative beneficial for public health.

The development of rural economies based on locally superior commodities is an integral part of inclusive and sustainable development strategies. Sumberdem located in Wonosari Subdistrict, Malang Regency, possesses significant potential for the development of coffee-based ecotourism. However, this potential remains largely underutilized due to several structural and institutional constraints. Key challenges include inadequate supporting infrastructure, limited capacity of local human resources, and the absence of downstream processing for coffee products. This community engagement program implemented an adaptive approach known as the Lumintu model, rooted in the Participatory Rural Appraisal (PRA) framework. Field assessments revealed critical limitations such as poor road access to plantation areas, insufficient agricultural irrigation, and weak digital connectivity. Moreover, the capacity of village institutions—such as the Village-Owned Enterprises (BUMDesa) and coffee farmer groups—remained low, resulting in local coffee products with limited added value. The initial implementation of the program has shown promising results, particularly in strengthening institutional capacity through training on tourism business management and high–value coffee processing. Furthermore, product diversification through the development of coffee-based agrotourism and digital marketing innovations has been successfully introduced. Overall, this community engagement initiative has provided a concrete solution to rural development challenges in Sumberdem Village. Moving forward, the village is expected to strengthen its position as a sustainable coffee ecotourism destination and improve the long-term economic well-being of its residents. The proposed development model also holds the potential for adaptation and replication in other rural areas with similar characteristics, thereby supporting the broader achievement of the Sustainable Development Goals (SDGs).

Corn is a strategic agricultural commodity that contributes significantly to food security and economic development. Cilacap Regency, particularly Jeruklegi District, has considerable potential for corn production. However, the Wanasri Women Farmers Group (KWT) in Jeruklegi Wetan Village has not yet optimized corn utilization due to production and marketing constraints, resulting in limited value addition.This study aims to analyze the value added and production process efficiency of corn wonton chips as a healthy processed product to support the economic independence of women farmers. The study applies the Hayami value-added method and descriptive analysis to assess production efficiency. The findings show that processing 1 kg of corn into 15 packages of corn wonton chips generates an added value of IDR 98,500, with a value-added ratio of 54.72% and a profit rate of 49.16%. These results indicate that corn processing provides substantial economic benefits and is financially feasible. Improving production efficiency and cost control can further enhance profitability and sustainability. Overall, value-added processing of local corn has strong potential to increase income and strengthen the economic resilience of women farmers’ groups.

Corn is a strategic agricultural commodity that contributes significantly to food security and economic development. Cilacap Regency, particularly Jeruklegi District, has considerable potential for corn production. However, the Wanasri Women Farmers Group (KWT) in Jeruklegi Wetan Village has not yet optimized corn utilization due to production and marketing constraints, resulting in limited value addition.This study aims to analyze the value added and production process efficiency of corn wonton chips as a healthy processed product to support the economic independence of women farmers. The study applies the Hayami value-added method and descriptive analysis to assess production efficiency. The findings show that processing 1 kg of corn into 15 packages of corn wonton chips generates an added value of IDR 98,500, with a value-added ratio of 54.72% and a profit rate of 49.16%. These results indicate that corn processing provides substantial economic benefits and is financially feasible. Improving production efficiency and cost control can further enhance profitability and sustainability. Overall, value-added processing of local corn has strong potential to increase income and strengthen the economic resilience of women farmers’ groups.

Donorojo Village, Pacitan Regency, East Java, has significant agricultural potential, particularly in spice commodities. However, the utilization of spices by local farmers remains limited to the sale of raw materials in traditional markets at relatively low prices and with restricted market reach. In fact, spices have high economic value and strong potential to be developed into value-added products, such as herbal beverages. This community service activity aimed to enhance the knowledge and skills of the PKK women’s group in Donorojo Village in processing spice-based “biofarmaka” as an effort to empower the local economy and strengthen the spice value chain. The methods employed included lectures, demonstrations, and hands-on practice, conducted over five days at the Donorojo Village Hall and involving 20 participants. The products generated from this activity included “jahe gajah beverage”, “instan jahe merah”, “instan beras kencur”, and “instan kunir asem”. The results indicated an improvement in participants  understanding of the health benefits of spices, hygienic processing stages, and their ability to produce instant herbal beverage products. Furthermore, this activity has the potential to strengthen linkages between spice farmers as raw material suppliers and the PKK group as processing actors. The development of spice-based “biofarmaka” provides economic value addition, expands market opportunities, and encourages the growth of rural entrepreneurship. Therefore, spice-based “biofarmaka” processing training can serve as a strategy for rural agro-industry development that supports the improvement of economic stability in Donorojo Village.