Marsiurupan: Journal of Community Development and Empowerment in Simalungun. “Marsiurupan” means mutual aid or helping one another. This word is derived from the root word “urip” or “urup” (to help). Gotong Royong: Reflects the spirit of togetherness and cooperation among residents to lighten heavy workloads. Social Solidarity: Demonstrates a spirit of mutual care and support for fellow community members or family members. Harmony: Serves as a strong foundation for maintaining harmony in community and family life within the Simalungun tradition. Marsiurupan: Journal of Community Development and Empowerment is a scientific journal that aims to publish and disseminate the results of innovative, sustainable, and impactful community service in supporting the achievement of Sustainable Development Goals (SDGs). This journal focuses on community development through empowerment, capacity building, social innovation, and the transfer of knowledge and technology to solve various community problems comprehensively. The scope of the journal integrates a multidisciplinary approach from the fields of management, accounting, communication sciences, and education in designing, implementing, evaluating, and developing effective, participatory, and sustainable community service programs in realizing the achievement of Sustainable Development Goals (SDGs). Marsiurupan: Journal of Community Development and Empowerment Aims: Publish and disseminate innovative, sustainable, and impactful community service results in support of the achievement of the Sustainable Development Goals (SDGs). Focus: Community development through empowerment, capacity building, social innovation, and the transfer of knowledge and technology to comprehensively address various community issues. Scope: Management, Accounting, Communication Studies, and Education