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The huge economic potential of the ocean in Indonesia and the importance of maintaining the sustainability of marine resource exploitation to support sustainable economic growth and food security. As one of the potentials in the marine and fisheries sector, the estimated potential of fish resources from marine capture fisheries and aquaculture certainly has the potential to fulfill the food of the Indonesian people with high protein nutritional value. The purpose of this research is to see the potential of the marine sector for food security in Indonesia. This type of research is quantitative descriptive research with time series data from 2017 to 2022 obtained from the Indonesian Central Bureau of Statistics. This research is located in Indonesia. The results showed that the water sector, namely fisheries, has high potential to support food security in Indonesia. In addition to the nutritional content contained in fish that is easily digested by the body, the selling price of fish also varies so that it is affordable at all economic levels of Indonesian households.

UMKM play an important role in the economy in Indonesia. UMKM can play a role in improving people's welfare as a means of equalizing the economic level of the common people, a means of alleviating poverty and a means of earning foreign exchange for the country. Despite the importance of the contribution of UMKM to the national economy, it turns out that this sector still has many problems, one of which is the weakness of UMKM in marketing their products. The purpose of community service is to provide assistance to UMKM related to the use of digital technology to increase product sales, especially to UMKM Eshan.id_. Ehsan.id_ UMKM is a business in the field of knitting handicrafts, which in 2022 has achieved an income target of only 63.05%, so it is necessary to determine the right strategy in marketing its products, such as through digital marketing. The assistance is intended so that UMKM can take advantage of social media to increase sales by creating social media content on Instagram and Tiktok. The result of this activity is the giving of meaning and philosophy to the logo to meet the requirements for making IPR (Intellectual Property Rights) and also a company profile that can be used by UMKM in conducting product marketing. In addition, UMKM owners also receive education regarding the theory of digital product marketing through social media that is effective and right on target

This study aims to determine and analyze financial performance using the value for money method of the Sikka Regency Regional Financial and Asset Management Agency. This type of research is descriptive quantitative. The data used is secondary data. Data collection techniques using literature and documentation. The data analysis used is quantitative analysis using the value for money method based on three elements, namely economy, efficiency and effectiveness. The results of the study show that the financial performance of the Sikka Regency Regional Financial and Asset Management Agency for the 2019-2021 fiscal year, when viewed from an economic level, is categorized as economical because the economic ratio level is less than 100%. Judging from the level of efficiency, the 2019-2021 fiscal year is categorized as efficient because the efficiency ratio is less than 100%. In terms of the level of effectiveness for the 2019 and 2021 fiscal years, they are categorized as ineffective because the effectiveness ratio is less than 100% and 2020 is categorized as effective because the effectiveness ratio is more than 100%.

This study was conducted to determine the factors that affect tax payer compliance in Semarang such as taxation awareness, taxpayer motivation, taxpayer's economic level and attitudes of tax payers on the implementation of sanctions and fines on UMKM in Semarang.The population in this study is Mandatory UMKM in South Semarang active as many as 74 UMKM consisting of 6 area data obtained from the Department of Cooperatives and UMKM in Semarang. The sampling method was conducted by census method, that is the amount of tax payer population of UMKM in South Semarang was all used as sample in this research. The results showed there was a significant and positive influence between the consciousness of taxpayers have a positive effect on taxpayer compliance. partially there is no significant and negative influence between tax payer motivation has a positive effect on tax payer compliance, partial there is a significant and negative influence between the tax payer's economic rate have a positive effect on tax payer compliance, partially there is no significant and negative influence between mandatory attitude the tax on fine sanction strengthens the influence of taxpayer's awareness of taxpayer compliance, partially there is no significant and positive influence between taxpayer's attitude on the implementation of fine sanction strengthens the influence of taxpayer motivation on taxpayer compliance, there is no significant and positive influence between attitude the taxpayer on the fine sanction strengthens the influence of the taxpayer's economic level on taxpayer compliance.