The implementation of the Java-Bali Community Activity Restrictions (IRCA) has an impact on all sectors of society. The response to It policy was a decrease in economic activity through the tourism sector which resulted in a decrease in Bandung City's Original Regional Revenue (ROI) in 2020, which was around IDR 319 billion, even though income from the tourism sector contributed 24 % of revenue to ROI. This study was conducted to analyze how the impact of the Covid-19 pandemic on Regional Original Income (ROI) sourced from hotel and restaurant taxes. The author is interested in studying, namely: a) knowing what sectors in local taxes are affected, and b) how is the role of local taxes in the economic development of the city of Bandung. This research is a qualitative descriptive study using library research methods using the available literature, namely scientific journals, secondary data, and other sources relevant to the research objectives. The results of It study are Bandung City Regional Tax revenue which has decreased by IDR 159.701.335449 for hotel tax and IDR 155.958.801.270 for restaurant tax. The impact of the decline in revenue from local taxes is the delay in the realization of welfare programs for the people of Bandung City which are sourced from taxes. Bandung City Regional Tax revenue which decreased by IDR 159.701.335449 for hotel tax and IDR 155.958.801.270 for restaurant tax. The impact of the decline in revenue from local taxes is the delay in the realization of welfare programs for the people of Bandung City which are sourced from taxes. Bandung City Regional Tax revenue which decreased by IDR 159.701.335449 for hotel tax and IDR 155.958.801.270 for restaurant tax. The impact of the decline in revenue from local taxes is the delay in the realization of welfare programs for the people of Bandung City which are sourced from taxes.

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This study aimed to explore deeper conceptually about crowdfunding as alternative funding according to Islamic principles. There are still limitations to looking for similar research, so this research will be fundamental to study, especially for business actors or investors who want to take part in a halal business and have a high social value. Based on published studies and indexed by Scopus, this research is based on bibliometric research to see the conceptual development of Islamic crowdfunding. The bibliometric approach to reviews has gained popularity due to several factors, including the introduction of software, cross-disciplinary methods, and increased ability to handle large volumes of data. The results showed that the development of literature on Islam Crowdfunding as alternative Islamic funding had made rapid progress in recent years. The existence of public awareness of social values and welfare is one of the factors that support the success of Islamic crowdfunding. Crowdfunding is beneficial for funding companies. It dramatically facilitates investors in getting access to information related to the distribution of funds that must be done as well as from the side of the return of funds.