The development of tourism areas is an option that is expected to strengthen both economic potential and conservation efforts. The development of tourism areas is carried out through an integrated transformation of various natural and biological opportunities and assets. All of this requires the ability of the human resources in it. Therefore, this community service program is very much needed to optimize the Timpik Village Pokadarwis in increasing its potential as a tourist village area. Timpik Village is the largest village in Susukan District with beautiful natural panoramas of rice fields and hills with fertile soil types. In addition to potential natural resources, there are also human resources who have a high spirit to advance their village. The various cultures and arts that already exist add their own local wisdom value with the formation of the Tourism Awareness Group (Pokdarwis). However, behind all that, Pokdarwis has not been able to develop the existing tourism potential. Therefore, various mentoring actions are needed in creating a profile of the arts and culture owned by Timpik Village as local wisdom, optimizing the management of village social media, optimizing the use of tourist attractions, and developing the results and marketing of Timpik Village UMKM products.

This study investigates the relationship between management control systems and cooperation, which translates into the performance of intra-organizational relationships. This study aims to test a theoretical model using Partial Least Square (PLS) on survey data collected from the retail industry sector. This quantitative research uses a survey method by collecting data using random sampling techniques. The sample used in this study was taken from the respondents of managers and supervisors who have authority in purchasing or procuring goods in the store or warehouse. Next, the questionnaire is organized into two parts; the first contains demographic data, and the next is long-term work, which will be loaded into 20 questions. The results show a direct relationship between performance measurement systems and the three dimensions of cooperation (information sharing, problem-solving, and willingness to adapt to change. This study examines the influence of the performance measurement system and the socialization process on business units' performance, where cooperation plays a mediating variable. The results of this study make a significant contribution by explaining the role of this growing knowledge pool by empirically exploring how cooperation can be mobilized and enforced through SPM, performance measurement systems, and socialization processes

The poverty rate in Batang Regency remains high. One of the government's strategies to address this issue is through the implementation of the One Village One Product (OVOP) program, which aims to develop and promote distinctive products from each MSME across regions. However, a major weakness identified in the OVOP program is the limited access to capital among MSME owners, which constitutes a significant responsibility for the government. Strengthening MSME business capital can be achieved through loan facilitation and improved financial management practices, particularly by enhancing financial literacy. This study, based on a literature review with a qualitative approach, utilizes primary and secondary data from various sources. The findings reveal that OVOP-based MSMEs in Batang Regency demonstrate financial literacy rates as follows: (1) 50–70% possess knowledge of financial recording and management, and (2) a portion has systematically recorded business income and expenses. While these two aspects of financial literacy are relatively well adopted, knowledge related to financial access remains under 60%. The government's role in promoting financial literacy has so far been limited to educational and socialization activities, which have not been conducted consistently or sustainably