Investigating and understanding the potential and rules for groundwater exploitation is the goal of this study. The issue is centered on sustainable environmental policies, which might serve as an example for local governments developing groundwater utilization regulations. Observation, interviews with relevant persons, documentation, and qualitative analysis were used to acquire the information. This study concludes that the Potential for Underground Water Tax in the City of Palangka Raya is very fluctuating, decreasing from year to year, even though many underground water tax objects are inactive. Unlike to Palangka Raya, which has developed both its public and private sectors. With these facts, the policy regarding the underground water utilization system in the City of Palangkaraya is still not serious. The tax collection system policy must also prepare personnel resources who are competent and focused on analyzing tax potential, especially with the official assessment.

Kebergantungan Masyarakat Kelurahan Marang, Kelurahan Petuk Ketimpun dan Kelurahan  Petuk Bukit yang tinggal di sempadan Sungai Rungan yaitu terhadap ekologi sungai. Potensi yang ada di Sungai Rungan saat ini mengalami degradasi di tengah maraknya tambang illegal di tengah sungai sedangkan masyarakat kelurahan marang pencarian utamanya sebagian besar adalah nelayan. Kebergantungan dengan ekosistem sungai membuat aktivitas masyarakat kelurahan marang memiliki masalah perekonomian yang belum mandiri ditambah tingkat pembangunan yang masih rendah. Tujuan kegiatan ini adalah untuk berupaya dalam meningkatkan pendapatan ekonomi masyarakat lokal yang memanfaatkan potensi sumber daya alam yang ada di sekitarnya. Metode pelaksanaan kegiatan ini dari sosialisasi, pendampingan sampai dengan praktik. Pelaksanaan pengabdian masyarakat ini dilakukan selama 4 bulan dari Juli sampai November 2022. Peserta sosialisasi diikuti oleh Lurah, staff kelurahan, babinsa, babinkatibmas, karang taruna dan kelompok sasaran. Kelompok sasaran yaitu masyarakat kelurahan marang sebanyak 50 orang peserta dalam pendampingan yang terdiri dari masyarakat produktif yaitu kelompok nelayan dan peternak serta masyarakat belum produktif yaitu pokdarwis dan kelompok ibu rumah tangga. Sehingga total keseluruhan peserta sebanyak 67 orang. Hasil kegiatan ini adalah masyarakat Kelurahan Marang mandiri secara ekonomi tanpa hanya bergantung dengan ekosistem sungai. Kesimpulan dari kegiatan ini adalah pendampingan dalam peningkatan ekonomi masyarakat kelurahan marang sangat dibutuhkan dalam mewujudkan kemandirian ekonomi.The dependence of the people of the Marang sub-district, Petuk Ketimpun sub-district and Petuk Bukit sub-district who live on the Rungan river border are on river ecology. The potential in the Rungan river is experiencing degradation amidst the rise of illegal mining in the middle of the river. At the same time, the people of the Marang sub-district are mostly fishermen. Dependence on the river ecosystem makes the activities of the Marang sub-district community have economic problems that are not yet independent, plus a low level of development. This activity aims to try to increase the economic income of local communities that utilize the potential of natural resources around them. The method of implementing this activity is from outreach and mentoring to practice. The implementation of this community service was carried out for four months, from July to November 2022. The socialization participants were attended by the Lurah, sub-district staff, babies, babinkatibmas, youth organizations and target groups. The target group is the Marang sub-district community of 50 participants in the assistance, which consists of productive people, namely fishermen and breeder groups and not yet productive people, namely Pokdarwis and housewife groups. So the total number of participants was 67 people. This activity results in the Marang sub-district community being economically independent without only depending on the river ecosystem. The conclusion from this activity is that assistance in improving the economy of the Marang sub-district community is very much needed to realize economic independence.