Taxes and subsidies are two important instruments in economic policy that are often used by governments to achieve various macroeconomic goals. Taxes are mandatory contributions imposed on individuals or business entities to finance government expenditure, while subsidies are assistance or incentives provided by the government to reduce the cost burden on certain goods or services. Taxes play a role in funding the state budget which is used to provide various public services, such as infrastructure, education and health. Meanwhile, subsidies are often provided to keep the prices of important goods or services affordable for the public, especially in strategic sectors such as energy, food and transportation. These two policies, although they have different goals, are often interrelated in an effort to create economic and social stability. However, both taxes and subsidies have challenges and impacts that need to be considered. High taxes can burden society, while untargeted subsidies can cause market distortion and dependency. Therefore, careful planning and regular policy evaluation are essential to ensure the sustainability and effectiveness of these policies in promoting inclusive and equitable economic growth.

 This study examines the influence of local culture on religious practices in Sukamulya Village, Lembang, focusing on the use of ritual offerings during the first suhoor of Ramadan. Using a qualitative descriptive approach, data was collected through in-depth interviews with three key informants and direct observation of community practices. The findings reveal a complex interplay between local culture and religious practices, highlighting the need for community education to maintain Islamic principles while respecting cultural heritage. The study suggests that further research is needed to better understand the dynamics of cultural and religious acculturation in Indonesia.

In the contemporary business environment, which is prone to competition, marketing can be considered as a series of structured business activities to plan, produce, price, promote, distribute goods, services, and ideas. The marketing mix is considered as one of the most important aspects of the marketing process, especially in MSMEs which are now growing very rapidly. This study was conducted with the aim of determining the marketing mix in the with love milli business which is used to drive product sales and create competitive advantages. This study uses a qualitative descriptive method that uses data collection techniques in the form of in-depth and structured interviews and observations. Based on the results of the interview, with love milli has implemented a marketing mix (product, price, promotion, place) to create competitive advantages and increase sales.

Kampung Batara (Baca Taman Rimba) sebagai wadah belajar dan bermain bagi anak – anak yang putus sekolah dengan konsep alam berkeinginan agar dapat lebih dikenal oleh masyarakat luas hingga ke manca negara. Kampung Batara ingin mengenalkan potensi desa, permainan tradisional, adat, kesenian tradisonal, makanan khas, dan kerajinan unik agar bisa menaikkan income masyarakat sekitar. Tetapi bahasa menjadi kendala utama karena untuk mengenalkan desa ke kancah Internasional tentunya harus memiliki kemampuan berbahasa Inggris yang lancar dan baik. Tujuan kegiatan pengabdian ini adalah memberikan pelatihan bahasa Inggris bagi kelompok Karang Taruna agar memiliki bekal dan kemampuan berbahasa Inggris yang mumpuni untuk mempromosikan kampung mereka. Metode yang digunakan yaitu role play, drilling, game yang menarik dan bervariasi, penggunaan gambar dan flashcard, pemutaran video, demonstrasi, serta field trip. Hasil kegiatan ini menunjukkan adanya peningkatan kemampuan bahasa Inggris para peserta yang dibuktikan dengan peningkatan rata – rata nilai pretest dari 47.78 menjadi 71.11 pada nilai posttest. Para peserta menyatakan, mereka sangat antusias dan lebih termotivasi mempelajari bahasa Inggris.