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This study explores the factors influencing coffee cultivation and its impact on farmers' income in Jenetallasa Village. The research applies qualitative methods through semi-structured interviews with 30 coffee farmers and 3 coffee traders. Key factors such as land area, capital, labor, and environmental conditions are analyzed. The findings reveal that these factors significantly influence coffee yield and farmer income. The study highlights the necessity of improving agricultural practices and marketing strategies to enhance farmers' economic stability.

In this research. conducted a study Analysis of Factors Affecting the Performance of Fixed Income Mutual Funds Sharia in Indonesia for the 2019-2023 Period. In this study using Quantitative methods and the data analysis method used is Multiple Linear Regression. Research results The results showed that inflation, exchange rates, and interest rates gave a negative significant value, so it does not contribute well to sharia fixed income mutual funds, while the money supply has a positive effect. while the amount of money in circulation has a positive effect on sharia fixed income mutual funds. The results of the calculation of the coefficient of determination shows that 43.1% of the value of Islamic fixed income mutual funds is influenced by inflation, exchange rates, money supply and interest rates.

Optimalisasi aset lokal dalam pemberdayaan peternakan domba sebagai upaya meningkatkan kesejahteraan ekonomi dan mendukung pencapaian Tujuan Pembangunan Berkelanjutan (SDGs) di Desa Kabuaran, Kecamatan Grujugan, Kabupaten Bondowoso. Metode yang digunakan adalah pendekatan berbasis Asset-Based Community Development (ABCD aset lokal dengan pengumpulan data melalui wawancara, observasi lapangan, dan analisis dokumen terkait. Hasil penelitian menunjukkan bahwa pemberdayaan peternakan domba berhasil meningkatkan pendapatan masyarakat sebesar 35%, meningkatkan populasi domba hingga 40%, dan mengurangi angka kemiskinan sebesar 15%. Pengelolaan limbah ternak yang ramah lingkungan dan sinergi antarpeternak menciptakan model pemberdayaan yang berkelanjutan. Program ini juga mendukung pencapaian SDGs, khususnya pengentasan kemiskinan, penciptaan lapangan pekerjaan, dan keberlanjutan lingkungan

This research aims to determine the effect of working capitaI financing on creditors' business income at Bank Syariah Indonesia KCP BIangpidie Kuta Tuha, Southwest Aceh Regency. Working capitaI financing is financing to meet increasing production needs both quantitativeIy and quaIitativeIy, and for trade purposes or increasing the utiIity of an item. Of course, higher operating income is expected by every customer who seeks to encourage business deveIopment. This research concerns working capitaI financing to creditor income using probabiIity sampIing techniques; simpIe random sampIing, where the researcher provides an equaI opportunity for each member of the popuIation to be seIected as a random sampIe without paying attention to the strata in the popuIation itseIf, so the sampIe in this study was 60 peopIe from a totaI of 150 customers. The method used in this research is the simpIe Iinear regression method. Based on the research resuIts obtained that the vaIue of tcount > ttabIe (5.035 > 1.672) and the significance vaIue is smaIIer than the significance IeveI (α) of 0.05 (0.000 < 0.05), then the hypothesis states that there is a significant positive infIuence on the capitaI financing variabIe work on creditors' business income at Bank Syariah Indonesia KCP Kuta Tuha, BIang Pidie District, Southwest Aceh Regency. This shows that working capitaI financing is reIated to creditors' business income at Bank Syariah Indonesia KCP BIangpidie Kuta Tuha, Southwest Aceh Regency.

This study aims to assess the potential development of beef cattle farming businesses for farmers in Perbaungan District, Serdang Bedagai Regency. The variables used in this research are beef cattle production and beef cattle prices as independent variables, and farmers' income as the dependent variable. The analysis approach utilizes a quantitative method with a multiple linear regression model using time-series data sourced from the Central Statistics Agency (BPS) of Perbaungan District for the period 2019–2023. The results indicate that the development of beef cattle farming businesses in Perbaungan District has significant potential to increase farmers' income and improve their welfare. The variables of beef cattle production and beef cattle prices collectively have a significant influence on farmers' income.

This study aims to analyze the effect of income inequality, human development index, and minimum wage on poverty in Aceh Province. It uses secondary data in the form of time series for the period 2009-2023, published by the Central Statistics Agency (BPS) of Aceh Province. The data analysis method employs multiple regression analysis using Eviews 10 software. The results show that income inequality has a negative and insignificant effect on poverty in Aceh Province. Furthermore, the human development index (HDI) has a negative and significant effect on poverty in Aceh Province. Meanwhile, the minimum wage has a positive and insignificant effect on poverty in Aceh Province. Simultaneously, income inequality, the human development index (HDI), and the minimum wage significantly affect poverty in Aceh Province.

This study aims to find out the role of the Regional Research and Innovation Development Planning Agency in increasing the original regional income of Sikka Regency through collecting regional taxes in Sikka Regency. The problems faced during the last 2 years in the Regional Tax sector, namely targets and realizations from 2022 and 2023, are not significant. This is caused by several things, namely the lack of maximum attention from the planning side to increasing Original Regional Income from the tax sector, decreased awareness of taxpayers, decreased public awareness, lack of coordination, data base that has not been updated. The research method used is a qualitative method. Data collected through interviews and analyzed qualitatively. The results of this research show that BAPPERIDA has three main roles in increasing Original Regional Income through Regional Tax Collection, namely Planning, Coordinating and Evaluation Monitoring.  

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.

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.

Inflation has an impact on income inequality and purchasing power in Indonesia. In recent years, Indonesians have increasingly felt significant economic pressure due to the continuous increase in the prices of goods and services.  This research aims to explore the underlying causes of inflation, control efforts, and its impact on people's purchasing power to comprehensively understand Indonesia's inflation dynamics. The method used in this research is a library research approach. Inflation not only affects the value of the currency, but also changes people's spending patterns and purchasing priorities. To overcome this problem, the government implements policies that support the improvement of people's purchasing power and income distribution. This research provides important insights into the interaction between inflation and people's economic conditions, as well as steps that can be taken to create a more stable economic environment.

This study aims to determine the effect of the Mobile SAMSAT program, E-SAMSAT and awareness in paying taxes on motor vehicle tax revenues at the Kupang City Regional Revenue UPTD or the Kupang City SAMSAT Office. This study uses a descriptive statistical approach. The population in this study were all taxpayers registered at the Kupang City Regional Revenue UPTD. The sampling technique and determination of informants in this study used purposive sampling. The number of samples in this study was 100 respondents and the data collection method was carried out by distributing questionnaires. Data analysis used in this study was validity testing, reliability testing, classical assumption testing, multiple linear regression and hypothesis testing using IBM SPSS Statistics 26. The results of simultaneous testing showed that the variables of the Mobile SAMSAT program, E-SAMSAT and awareness in paying taxes had a significant effect on increasing motor vehicle tax revenues in Kupang City. The Mobile SAMSAT and E-SAMSAT programs supported by increased taxpayer awareness will have a positive effect on increasing Motor Vehicle Tax revenues because they simplify the payment process and increase the fulfillment of motor vehicle taxpayers in Kupang City.

This study aims to find out about . What is the mechanism for drafting regulations on changes to the Regional Revenue and Expenditure Budget (APBD). What are the implications and legal impacts on regulatory mechanisms for amending the Regional Revenue and Expenditure Budget (APBD) which are not in accordance with statutory provisions. The method of data collection in this study was carried out by normative empirical, namely research that uses and processes primary data and side by side with secondary, empirical normative research is focused on the implementation of statutory (normative) legal provisions in action in every particular legal event that occurs in a society (empirical) related to the mechanism of Changes to the Regional Revenue and Expenditure Budget. The results of the study show that the Regional Revenue and Expenditure Budget, hereinafter abbreviated as APBD, is the regional government's annual financial plan that is discussed and agreed upon jointly by the local government and the Regional People's Representative Council (DPRD), and stipulated by regional regulations/Perda. The APBD budget year covers a period of one year, starting from January 1 to December 31. The Regional Revenue and Expenditure Budget consists of the Revenue Budget originating from Regional Original Revenue (PAD), which includes regional taxes, regional levies, regional wealth management results and the share of balancing funds, which includes Profit Sharing Funds, General Allocation Funds (DAU) and Funds Special Allocation. Also known as legitimate income such as grants or emergency funds. While the expenditure budget is the budget used for various purposes of carrying out government tasks in the region. The Regional Government submits a draft Regional Regulation concerning changes to the Regional Revenue and Expenditure Budget (APBD) for the current fiscal year to obtain approval from the Regional People's Representative Council (DPRD) before the end of the fiscal year. After obtaining approval from the Regional People's Legislative Council (DPRD) regarding the draft regional regulation regarding the Revised Regional Revenue and Expenditure Budget (APBD-P), then the process of evaluating and establishing the draft Regional Regulation concerning the Revised Regional Revenue and Expenditure Budget (APBD-P) and the draft Regional Head Regulations regarding the translation of the Amended Regional Revenue and Expenditure Budget (APBD-P) into Regional Regulations and Regional Head Regulations. There are two legal implications of the mechanism of the Amended Regional Revenue and Expenditure Budget (APBD-P) regulations which are not in accordance with statutory provisions. First, all processes of a series of changes that do not meet the normative requirements cannot be followed up directly. Second, administratively, all types of regional government work programs originate from the remaining budget from the previous year. (APBD-P) as the legal basis

This study examines the influence of Local Own Revenue and Balance Funds on government expenditure and economic growth in Central Kalimantan. Economic development is a primary goal of local governments aimed at enhancing community welfare, requiring sufficient funding sourced from PAD and Balance Funds provided by the central government. Central Kalimantan, rich in natural resources, faces challenges in optimizing the utilization of these funding sources to support effective local government spending that promotes sustainable economic growth. The research employs a quantitative approach with panel data from 14 districts/municipalities over the 2010–2022 period. The findings indicate that both Local Own Revenue and Balance Funds and Balance Funds significantly affect government spending and, consequently, economic growth, highlighting the need for strategic financial management in regional governance to achieve better economic outcomes for the community

This writing aims to find out restaurant tax revenue in increasing Regional Original Revenue at the Cilegon City Regional Financial, Revenue and Asset Management Agency. The rapidly growing number of restaurants in Cilegon City will get optimal results in restaurant tax revenue and become a source of regional income. This writing uses descriptive methods with data collection techniques in the form of interviews, observations, documentation and literature studies. The object of writing is the office of the Cilegon City Regional Financial, Revenue and Asset Management Agency on the staff of the Regional Tax and PAD Control Division. The results of the writing show that the effectiveness of restaurant tax revenue fluctuates every year with realization exceeding the target. Restaurant tax in increasing local revenue is still in the small category. The Cilegon City Regional Finance, Revenue and Asset Management Agency experiences obstacles to restaurant tax revenue, namely the lack of understanding of taxation by the community, but there are several efforts made such as collecting data on potential new taxpayers, having Tapping Boxes and PDT, controlling and checking taxes, reward activities, conducting socialization and education.

Penelitian ini menganalisis distribusi dan variasi alokasi anggaran APBN 2024 di tingkat provinsi di Indonesia menggunakan pendekatan statistik deskriptif. Data diolah untuk menghitung rata-rata dan simpangan baku anggaran setiap provinsi guna mengidentifikasi ketimpangan alokasi. Hasil dari penelitian ini menunjukkan adanya ketimpangan signifikan, dengan DKI Jakarta memiliki rata-rata anggaran tertinggi sebesar Rp. 2,4 triliun, sedangkan provinsi lain seperti Gorontalo dan Maluku Utara berada jauh di bawahnya. Selain itu juga, ketimpangan internal juga ditemukan, terutama di wilayah Papua. Temuan ini mengindikasikan perlunya kebijakan redistribusi anggaran yang lebih merata untuk mendukung pembangunan yang merata di seluruh wilayah Indonesia.

Stunting is a health problem that is still a challenge in Indonesia, especially in areas with low economic conditions. One of the contributing factors is less than ideal parenting due to limited knowledge in managing household income to meet children's nutritional needs. This community service activity aims to improve housewives' understanding of financial management and the selection of nutritious food at low cost to support stunting prevention. This activity was carried out in Wera Village, Pamona Puselemba District, Poso Regency, involving seven families with stunted children, integrated health post cadres, and community leaders. The method used was practice-based training that included lectures, group discussions, household budget preparation simulations, and demonstrations of selecting nutritious food at low cost. Evaluation was carried out through pre-tests and post-tests, participatory observations, and activity documentation. The results of the pre-test and post-test showed an increase in participants' understanding by 75.7%, with an average score increasing from 45.8 to 80.5. The indicator with the highest increase was the ability to prepare a simple family budget (87.5%), followed by an understanding of the importance of balanced nutrition (70.0%) and the selection of nutritious food at low cost (70.8%). The response of the participants was very positive, shown by enthusiasm in the discussion and active involvement in the practice of preparing a budget and demonstration of selecting food ingredients. This activity succeeded in increasing household financial literacy and awareness of the importance of nutrition in the family. The practice-based approach has proven effective in improving participants' understanding and skills. For the sustainability of the program, further assistance and collaboration with posyandu cadres and the village government are needed to ensure sustainable implementation in preventing stunting.  

This study aims to analyze the revenue and efficiency of the coffee powder processing industry "Cap Jempol" in Rejang Lebong Regency. The research employs a quantitative descriptive approach, focusing on revenue analysis, cost structure, and efficiency levels. Data were collected through interviews, observations, and questionnaires distributed to business owners and workers in the industry. The analysis shows that the total revenue (TR) of the "Cap Jempol" coffee powder business is IDR 35,000,000 per month, with total costs (TC) amounting to IDR 21.229.542 per month. The resulting profit is IDR 13.770.458 per month, and the Revenue-Cost Ratio (R/C Ratio) is calculated at 1.65, indicating that the business is profitable and efficient. Furthermore, labor productivity is measured at 100 kg per worker per month, demonstrating an efficient production process. Several factors influencing business revenue include raw material costs, operational expenses, market demand, marketing strategies, and competition. The findings suggest that improving production efficiency, expanding market reach, and optimizing cost management could enhance business profitability.

This study aims to determine the effect of land area, number of workers and capital on the income of vegetable farmers in Ariepi Village, Kosiwo District, Yapen Islands Regency. The population in this study were all vegetable farmers in Ariepi Village, Kosiwo District, Yapen Islands Regency. The research sample was Ariepi Village I and Ariepi Village II, Ariepi, Kosiwo District, Yapen Islands Regency. The data collection technique used in this study was observation through interviews with vegetable farmers and analyzed using multiple linear analysis with the help of SPSS 22.0 for windows. The results of this study found that (a) there was a significant simultaneous effect between land area, number of workers and capital on the income of vegetable farmers in Ariepi Village, Kosiwo District, Yapen Islands Regency; (b) there was a positive and significant partial effect between land area, number of workers and capital on the income of vegetable farmers in Ariepi Village, Kosiwo District, Yapen Islands Regency. This study shows the contribution of the variables of land area, number of workers and capital to income of 84.6%, the rest, namely 15.4% is influenced by other variables not included in this study.

This study aims to analyze the efforts made by the management of CV Goodspeed Coffee Bitung to improve employee performance and company revenue, as well as to identify the factors influencing employee performance. Additionally, this research examines the impact of employee performance on customer satisfaction and loyalty. A qualitative approach was used to gather in-depth information through interviews, observations, and documentation. The findings show that CV Goodspeed Coffee's management has implemented strategies such as setting clear work targets and conducting regular training to improve employee performance. Factors influencing employee performance include work discipline, skills, and positive attitudes. Good employee performance has been shown to have a positive impact on customer satisfaction and loyalty, which in turn increases the company's revenue. This study is expected to contribute theoretically to the development of human resource management and provide practical benefits for the company, academia, and the author for further development in the field of employee performance management.    

Tourism is one of the key sectors in driving regional economic growth. The potential of tourism attractions contributes to local community income and Regional Original Revenue (PAD) through tourism development. Central Tapanuli Regency has significant tourism potential that can be optimally managed to enhance PAD.This study aims to examine the extent to which the tourism sector contributes to increasing PAD and boosting the local economy in Central Tapanuli Regency. The research employs a quantitative approach using OLS regression analysis based on secondary data collected from the Central Bureau of Statistics of Central Tapanuli Regency from 2014 to 2023.The findings indicate a positive relationship between tourist visits, both domestic and international, and PAD. However, hotel occupancy rates show a negative correlation with PAD. Interestingly, this study highlights that hotel occupancy rates have a negative relationship with PAD. This finding suggests that the government needs to pay attention to factors affecting hotel occupancy rates, such as changing tourism trends and management leakage.The implementation of this research emphasizes the need for policy evaluation and enhanced supervision of hotel occupancy rates.