People with disabilities in Dinoyo face economic challenges due to the decline of the print media industry. This program aims to empower them through market segmentation strategies in the newspaper delivery business. The methods applied include market segmentation strategy training, operational assistance, and the "Koran Sahabat" innovation development. The main work is the concept of personalized services and ergonomic newspaper bags. The results showed a significant increase: number of customers (150%), income (100%), customer satisfaction (40.625%), newspaper sales (100%), and work efficiency (33.33%). This program positively impacts the economic independence and social integration of people with disabilities. The "Koran Sahabat" innovation has proven effective in optimizing sales and building customer loyalty.ABSTRAKPenyandang disabilitas di Dinoyo menghadapi tantangan ekonomi akibat penurunan industri media cetak. Program ini bertujuan memberdayakan mereka melalui strategi segmentasi pasar dalam usaha loper koran. Metode yang diterapkan meliputi pelatihan strategi segmentasi pasar, pendampingan operasional, dan pengembangan inovasi "Koran Sahabat". Karya utama berupa konsep layanan personalisasi dan tas koran ergonomis. Hasil menunjukkan peningkatan signifikan: jumlah pelanggan (150%), pendapatan (100%), kepuasan pelanggan (40,625%), penjualan koran (100%), dan efisiensi kerja (33,33%). Program ini berdampak positif pada kemandirian ekonomi dan integrasi sosial penyandang disabilitas. Inovasi "Koran Sahabat" terbukti efektif dalam mengoptimalkan penjualan dan membangun loyalitas pelanggan.

This study aims to assess how village accountants in Oro-Oro Ombo Village, Batu Regency, have improved accountability and transparency in village fund management. We collected data using descriptive qualitative techniques through documentation, interviews, and observations. The results of the study indicate that village accountants are critical in making clear and accurate financial reports, monitoring how money is spent, and teaching the village government and community about money management. Transparency is realized through the publication of budget information on social media and bulletin boards, while accountability is implemented through tiered reporting that involves various parties, including the community. This study stresses the importance of community participation in village financial management to prevent corruption and increase public trust in village governance. We expect the findings of this study to serve as a roadmap for enhancing village budget management.

Penelitian ini membandingkan nilai jual objek pajak bumi (NJOP) dengan nilai pasarnya menggunakan teknik penilaian rasio penjualan. Penelitian dilakukan di Kecamatan Borong, Kabupaten Manggarai Timur. Penelitian ini mengkaji tendensi sentral dalam pendugaan NJOP di Kabupaten Borong dalam interval IAAO (IAAO). Penelitian deskriptif dan kuantitatif. Desa Satar Peot (58,2%), Desa Nanga Labang (24,7%), dan Desa Gurung Liwut (18,9%) tidak memenuhi kriteria Ditjen Pajak (80 persen). Rata-rata/median dan rata-rata/berat 14,4% dan 11,2% tidak memenuhi standar IAAO yang berada dalam 10% dari tingkat rasio yang dapat diterima antara 90% dan 1100%, menunjukkan harga jual item pajak masih di bawah pasar.