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IMPLICATIONS OF LITERACY KKN-T STUDENTS IN INCREASING PEOPLE'S INTEREST IN READING AND LITERACY BY UTILIZING TBM IN WILAGARA VILLAGE Patmawati Patmawati; Hilmi Fajriansyah; Muhamad Raihan; Angga Wisnu Muhamad Raihan Octctora; Ahmad Rois Nur Fadilah; Salsabila Puspa Wangi; Ravly Evana Tri Handika; Shafa Indah P; Muhammad Rizky; Oktaviani Ramadhani; Adinda Fatimah; Irfan Khaerul Umam; Rivaldi Irfansyah; Nurdiyanto Nurdiyanto
Jurnal Abdisci Vol 3 No 4 (2026): Vol 3 No 4 Tahun 2026
Publisher : Ann Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62885/abdisci.v3i4.907

Abstract

Background. Literacy is an important foundation for the progress of individuals and communities, but in many rural areas of Indonesia, including Wilanagara Village, reading interest and literacy levels are still low due to limited access to reading materials, facilities, and reading habits that are not optimal. The Literacy Thematic Community Service Program (KKN) is present as an innovative response to overcome this issue by utilizing the Community Reading Park (TBM) of Wilanagara Village as a center for non-formal learning activities. Purpose. The purpose of this service is to implement the role of KKN students as agents of change in increasing reading interest and literacy skills, as well as empowering TBM managers and the community to ensure the program. Method. Students carry out a series of program strategies, including assistance in the management of TBM (cataloging and labeling of books), interactive literacy training for children, and active collaboration with village officials and community leaders. Result. Despite challenges such as limited TBM facilities and inadequate management participation, the program has succeeded in increasing the active participation of the community (especially children) and building the foundation of a more organized TBM management system. Conclusion. This KKN program not only improves basic literacy in the short term but also creates an inclusive learning community and encourages a sustainable literacy culture. Implementation. This program is an effective model of community empowerment to improve the quality of human resources at the village level.
Analysis of The Implementation of The Cirebon City Regulation on Local Taxes and Local Fees Patmawati Patmawati; Siti Khumayah
Journal of Social Research Vol. 5 No. 7 (2026): Journal of Social Research
Publisher : International Journal Labs

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55324/josr.v5i7.3231

Abstract

Local Own-Source Revenue (Pendapatan Asli Daerah/PAD) is a key fiscal component of a region, as it reflects the socioeconomic conditions of the community as well as the region's growth and self-reliance. In an effort to increase PAD, the Cirebon City Government issued a new policy regarding local tax and retribution rates through Cirebon City Regional Regulation (Peraturan Daerah/Perda) No. 1 of 2024. However, the implementation process has not proceeded as anticipated; social unrest has emerged as a result of the substantial increase in Land and Building Tax (Pajak Bumi dan Bangunan Perdesaan dan Perkotaan/PBB-P2), which reached 1,000% and has been perceived as an excessive burden on the community. This study aims to analyse the implementation of this policy using William N. Dunn's policy evaluation theory, which encompasses six criteria: effectiveness, efficiency, adequacy, equity, responsiveness, and accuracy. The methodology employed is qualitative descriptive, utilising direct observation, documentation, and interviews with the Regional Revenue and Finance Agency (Badan Pengelolaan Keuangan dan Pendapatan Daerah/BPKPD) and taxpayers. The research results indicate that this policy effectively increased local own-source revenue (PAD) by 20.09% in 2025; however, it remains suboptimal with respect to the criteria of responsiveness, accuracy, and equity. Challenges in implementation also persist in relation to effectiveness, adequacy, and efficiency. In response to escalating social unrest, the local government ultimately revised the regulations pertaining to PBB-P2 by the end of 2025. It is recommended that the government increase the intensity of public outreach, ensure equitable access to technology, and strengthen the competencies of implementing staff in order to balance fiscal interests with public welfare, and that a formal complaint-handling mechanism be established to serve as a basis for periodic policy improvements.