The charcoal briquette business counseling program for the Young Farmers group in Turen Village, Turen District, Malang, East Java, aims to increase young people's awareness and skills in utilizing local potential, creating new jobs, and encouraging innovation and entrepreneurship. The methods include training and mentoring in making charcoal briquettes and producing optimal products. This program has increased participants' knowledge of charcoal briquettes by 88.9% and production skills by 166.7%. A significant impact was seen in the increase in charcoal briquette production from 50 kg/month to 100 kg/month, as well as in the average income of participants by 50%, from IDR 500,000/month to IDR 1,000,000/month. The marketing coverage also expanded from 1 region to 3 regions (Turen, Lawang, Malang Raya). The success of this program shows the effectiveness of the extension and training methods applied, as well as the potential for developing charcoal briquette businesses as an alternative source of income for young farmers in Turen Village. This program not only increases the economic capacity of participants but also encourages the sustainable use of local resources.ABSTRAKProgram penyuluhan usaha arang briket bagi kelompok Pemuda Tani di Desa Turen, Kecamatan Turen, Malang, Jawa Timur bertujuan meningkatkan kesadaran dan keterampilan pemuda dalam memanfaatkan potensi lokal, menciptakan lapangan kerja baru, serta mendorong inovasi dan kewirausahaan. Metode yang digunakan meliputi pelatihan dan pendampingan pembuatan arang briket dan menghasilkan produk yang optimal. Program ini berhasil meningkatkan pengetahuan peserta tentang arang briket sebesar 88,9% dan keterampilan produksi sebesar 166,7%. Dampak signifikan terlihat pada peningkatan produksi arang briket dari 50 kg/bulan menjadi 100 kg/bulan, serta peningkatan pendapatan rata-rata peserta sebesar 50%, dari Rp 500.000/bulan menjadi Rp 1.000.000/bulan. Cakupan pemasaran juga meluas dari 1 wilayah menjadi 3 wilayah (Turen, Lawang, Malang Raya). Keberhasilan program ini menunjukkan efektivitas metode penyuluhan dan pelatihan yang diterapkan, serta potensi pengembangan usaha arang briket sebagai sumber pendapatan alternatif bagi pemuda tani di Desa Turen. Program ini tidak hanya meningkatkan kapasitas ekonomi peserta, tetapi juga mendorong pemanfaatan sumber daya lokal secara berkelanjutan.

This study is a quantitative research aiming to analyze how capital, innovation, and financial management influence the performance of MSMEs in Tlogomas Village. The sample consists of 35 respondents, representing MSME actors in the area. Data were collected through questionnaires completed by these MSME actors. The data were analyzed using multiple linear regression analysis.Based on the t-test results, it was concluded that the capital variable (X1) does not significantly affect MSME performance in Tlogomas Village. Meanwhile, the innovation variable (X2) has a significant effect on MSME performance. The financial management variable (X3) also has a significant effect on MSME performance, with a significance level of 0.003 0.05 and a t-value of 2.008. The F-test results indicate an F-value of 1.523 with a significance level of 0.228 0.05, suggesting that the variables of capital, innovation, and financial management have a simultaneous influence on MSME performance in Tlogomas Village.

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.