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All Journal Community Development Journal: Jurnal Pengabdian Masyarakat Journal Peqguruang: Conference Series Madani: Multidisciplinary Scientific Journal Kultura: Jurnal Ilmu Sosial dan Humaniora Socius: Social Sciences Research Journal Media Hukum Indonesia (MHI)
Ma’ruf, Muhammad Farid
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Efektivitas Revitalisasi Kawasan dalam Meningkatkan Aktivitas Perekonomian Usaha Mikro Kecil dan Menengah (UMKM) di Pahlawan Street Center (PSC) Kota Madiun Jury, Cloudia Winery Aprida; Eprilianto, Deby Febriyan; Ma’ruf, Muhammad Farid; Hidayat, Melda Fadiyah
Madani: Jurnal Ilmiah Multidisiplin Vol 4, No 1 (2026): February 2026
Publisher : Penerbit Yayasan Daarul Huda Kruengmane

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.18411573

Abstract

This study aims to describe the effectiveness of the revitalization of the Pahlawan Street Center (PSC) area in Madiun City in increasing the economic activity of MSMEs. PSC revitalization is an effort by the local government to organize business areas and public spaces while simultaneously encouraging local economic empowerment through the provision of facilities and guidance for MSMEs. The study used a descriptive qualitative approach, located in the PSC area of Madiun City. Informants were determined through purposive sampling involving the Madiun City Manpower and Legal Aid Office (DISNAKER-KUM), MSME administrators and actors, and PSC tourists. The results show that the PSC revitalization improves the physical quality of the area, resulting in increased visits. However, MSMEs' understanding of the goals of economic and social strengthening remains uneven. The program's targets are deemed appropriate, but coaching, digital marketing, and shopping visit patterns have not optimally reached all MSMEs. Physical arrangements are running on time, while non-physical coaching is inconsistent. Physical achievements have been seen, but the increase in MSME capacity, the stability of shopping visits, and the strengthening of the PSC image are not optimal. Overall, the PSC revitalization has not fully encouraged increased local economic activity because the strengthening of production, marketing, and consumption is not evenly distributed. Therefore, more structured non-physical interventions are needed to optimally achieve economic and social goals.
Efektivitas Program Optimalisasi Pajak Bumi dan Bangunan Perdesaan Perkotaan dalam Pencapaian Target Pajak Desa Temu Kabupaten Sidoarjo A, A’isah; Pradana, Galih Wahyu; Ma’ruf, Muhammad Farid; Fitrie, Revienda Anita
Socius: Jurnal Penelitian Ilmu-Ilmu Sosial Vol 3, No 6 (2026): Januari
Publisher : Penerbit Yayasan Daarul Huda Kruengmane

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.18411016

Abstract

The Rural and Urban Land and Building Tax (PBB-P2) Optimization Program is one of the local government’s efforts to increase tax revenue and support regional development. However, its implementation still faces several challenges, particularly regarding the accuracy of tax targeting and collection. This study aims to analyze the implementation of the PBB-P2 Optimization Program in Temu Village, Prambon District, Sidoarjo Regency, focusing on the accuracy of tax object and subject data, the role of the Tax Assessment Compilation List (DHKP), and its impact on tax revenue realization. This research employs a qualitative method with a descriptive approach. Data were collected through interviews, observations, and documentation. Research informants included village government officials, tax officers, and taxpayers. Data analysis was conducted through data reduction, data presentation, and conclusion drawing. The results indicate that the PBB-P2 Optimization Program in Temu Village has been implemented in accordance with applicable regulations. However, inaccuracies in tax targeting persist due to the lack of optimal updating and validation of tax object and subject data. Issues such as unseparated tax objects, untransferred ownership names, and unrecorded physical changes of land and buildings contribute to high levels of PBB-P2 arrears. The utilization of DHKP data and spatial mapping reveals that tax arrears are widely distributed and structural in nature. In conclusion, the optimization of PBB-P2 is not solely dependent on normative target setting but requires strengthened field-based data collection, continuous administrative validation, and the integration of information technology to improve targeting accuracy and tax collection effectiveness.
Co-Authors A, A’isah Andriza, Muhammad Rafi Aprillia, Dea Bagaskara, Aldian Damayanti, Fira Alfiana Deby Febriyan Eprilianto Dewi, Tri Wulan Suryaning Eva Hany Fanida, Eva Hany Febriani, Shelly Regeta Fitrie, Revienda Anita Galih Wahyu Pradana Griska, Amelia Hilmi, Ahmad Nizar Julis, Suriyanto Jury, Cloudia Winery Aprida Kusumo, Adinda Siti Rosalia Megawati, Suci Melda Fadiyah Hidayat, Melda Fadiyah Noor, Luthfia Prasasti, Putri Fiorina Romadhon, Akbar Kurnia Romadhona, Aisyah Faradilla Taqwa, Muhammad Decavarya Amarobit