The purpose of this study is to explore how community empowerment is carried out by village governments through village funds in village Langen Sari, West Java, Indonesia. The community empowerment is realized through Village Fund Allocation (ADD). 30% of the Village Fund Allocation is used for operational costs of the Village Government and the Village Consultative Body (BPD), 70% for community empowerment, and strengthening the capacity of the Village Government. The research method used is descriptive research with a qualitative approach using Milles and Huberman's analysis methods. The results showed that the use of Village Fund Allocation for the community empowerment component was not yet on target. Community participation is a significant factor in launching community empowerment, while a lack of human resources and weak supervision are obstacles.

This study aims to determine how much influence budget planning has on budget absorption. The method used in this research is quantitative research with an associative approach. Data collection techniques through literature study, observation and questionnaires. The questionnaire was distributed to 76 respondents, with the analysis technique is a simple linear regression coefficient. The results of this study have a significant influence between the dimensions of budget planning and budget absorption. With two-sided testing (significance = 0.05) the partial test results (t test) obtained t count > t table (12.582 > 1.995). In the simultaneous regression coefficient test (f test), the results of f count > f table (158.296 > 3.09) are obtained with a significant level of 0.000 < 0.05, so Ha is accepted, meaning that simultaneously there is a significant influence between budget planning and budget absorption. While the calculation of the coefficient of determination is 68.1%, the influence of budget planning on budget absorption is 68.1% and the remaining 31.9% is influenced or explained by other variables not examined by the researcher.

This research is motivated by the low job satisfaction of employees which has an impact on service quality, aims to read and analyze: 1) organizational climate, career development, job satisfaction, and service quality in Cigasong District; 2) The magnitude of the influence of organizational climate on job satisfaction; 3) The magnitude of the influence of career development on job satisfaction; 4) The magnitude of the influence of organizational climate and career development on job satisfaction; and 5) The amount of influence of work on service quality. The research method used with survey techniques. Data collection using a questionnaire with a sample of 50 people who were determined by random sampling techniques. Data processing uses path analysis with the help of a SPSS computer program. The results of descriptive research are conducive organizational climate, transparent career development, satisfied employees, and good enough service quality; In terms of organizational climate and career development affect job satisfaction both partially and collectively, and job satisfaction affects the quality of service. Conclusion, both partially and jointly organizational climate and career development have an effect on job satisfaction and job satisfaction has an impact on service quality

AbstrakKeberadaan teknologi informasi  memberikan pengaruh positif untuk pelaku usaha. Seperti yang terjadi beberapa tahun belakangan ini, media sosial seperti twitter, facebook, whats app,istagram yang semula digunakan sebagai alat penyampai pesan kini menjadi media memasarkan produk. Alasannya sederhana selain jangkauan internet yang luas, aksesnya mudah, serta biayanya murah. Selain itu media sosial memfasilitasi komunikasi dua arah dengan mengizinkan setiap orang dapat berinteraksi dan berkontribusi melalui percakapan online. Inilah yang menyebabkan media sosial menjadi paradigm baru dalam hal pemasaran produk. Namun demikian kenyataannya masih banyak juga pelaku usaha melakukan pemasaran secara tradisional sehingga  cakupan peluang untuk mendapat omzet yang besar terbatas. Seperti halnya yang dilakukan kaum ibu pelaku usaha ikan asin di Samadikun Cirebon. Mereka masih menggunakan cara tradisional dalam memasarkan produknya. Belum lagi banyak ditemukan kardus bekas  di sekitar rumah warga yang tidak dikelola. Oleh karena itu, tim pengabdian merancang suatu pelatihan dan pendampingan membuat mini studio dari kardus bekas untuk digunakan sebagai media foto produk ikan asin. Pelaku usaha juga dibekali dengan pelatihan teknik foto produk melalui smartphone. Tujuannya meningkatkan keterampilan membuat mini studio, foto produk dan meningkatkan pengetahuan market acces pelaku usaha. Adapun metode kegiatan pengabdian masyarakat dilakukan dengan ceramah, tanya jawab, dan simulasi. Tahapan yang dilakukan mulai dari observasi lapangan, sosialisasi, pelatihan, dan evaluasi. Melalui kegiatan PKM ini pelaku usaha ikan asin dapat meningkatkan omzet penjualan dengan memanfaatkan media social. AbstractThe existence of information technology has a positive influence on business actors. As has happened in recent years, social media such as Twitter, Facebook, WhatsApp, and Instagram, which were originally used as a means of conveying messages, have now become media to market products. The reason is simple apart from wide internet coverage, easy access, and low cost. In addition, social media facilitates two-way communication by allowing everyone to interact and contribute through online conversations. This is what causes social media to become a new paradigm in product marketing. However, in reality there are still many business actors doing traditional marketing so that the scope of opportunities to get large turnover is limited. As has been done by the women who run salted fish business in Samadikun Cirebon. They still use traditional methods in marketing their products. Not to mention that many used cardboard boxes were found around residents' houses that were not managed.Therefore, the community service team designed a training and assistance in making a mini studio from used cardboard to be used as a media for photos of salted fish products. Business actors are also provided with training on product photo techniques via smartphones. The goal is to improve skills in making mini studios, product photos and increase market access knowledge of business people. The method of community service activities is carried out by lectures, questions and answers, and simulations. The stages are carried out starting from field observations, socialization, training, and evaluation. Through this PKM activity, salted fish business actors can increase sales turnover by utilizing social media.

Melihat lambatnya penyerapan anggaran tentunya akan mencerminkan kualitas kinerja aparatur pemerintah, dan ini akan berdampak pada lambatnya pertumbuhan ekonomi. Melihat hal ini peneliti ingin mengetahui penyaluran Tunjangan Profesi Guru bagi guru madrasah wilayah Kabupaten Bandung dalam pencairannya seringkali terlambat tidak sesuai dengan yang direncanakan, mengindikasikan penyerapan anggaran kurang efektif. Serta mencoba menganalisis hasil evaluasi penyerapan anggaran dan faktor penyebab upaya dalam mengatasinya. Pada program Tunjangan Profesi Guru di Kantor Kementerian Agama Kabupaten Bandung tahun 2020. Metode penelitian yang di gunakan pendekatan kualitatif deskriptif dengan teknik pengumpulan data melalui observasi, wawancara, dan dokumentasi. Hasil penelitian program ini sudah menerapkan enam dimensi : (1) Efektivitas, Efisiensi, Kecukupan, Perataan, Responsivitas dan Ketepatan. Namun pada indikator efektifitas  dan responsivitas masih kurang baik karena terkait dengan tidak proporsionalnya penyerapan anggaran menyebabkan responsivitas dari guru sebagai penerima tunjangan menjadi kurang baik. (2) Hambatan program ini yaitu Informasi tidak sampai kepada guru secera menyeluruh, Operator sekolah yang kurang andal dalam bidangnya dan Tidak sinkronnya data guru yang diinput. (3) Upaya mengatasinya yaitu memastikan informasi sampai kepada guru, peningkatan kemampuan operator sekolah serta meningkatkan pengawasan mengenai absen serta data guru yang di input secara online.