Culinary tourism is an essential basis for assessing the regional creative economy. The main purpose of this study is to determine the development strategy of culinary tourism in Sukabumi. The method used is a SWOT analysis.The culinary tourism development plan begins by looking at the business characteristic and identified culinary problems so that the concept of culinary tourism development appears based on the strengths, weaknesses, opportunities and threats. The results of this analysis, there are similarities in main characteristics and problems that emerges from every culinary entrepreneur. Similarities in goals and directions impacton the similarities of strategy in its development. This research resulted in three stages strategy namelyshort-, medium- and long-term strategy. Promotion and revitalization culinary place are proposed inshort term strategy.In addition, medium term strategy proposes development of human resources while long term strategy propose government policiesin tourism development. The future plans in culinary tourism development should be ina consistent coordination framework so that results positive regional economic growth.

Tujuan dari penelitian ini adalah untuk mengetahui pengaruh biaya produksi dan biaya pemasaran terhadap laba bersih baik secara parsial maupun simultan. Metode penelitian yang digunakan dalam penelitian ini adalah kuantitatif dengan hubungan asosiatif. Jenis pengumpulan data yaitu sekunder dengan mengumpulkan dokumen-dokumen dan studi kepustakaan. Populasi yang digunakan yaitu laporan laba rugi dan laporan harga pokok produksi tahun 2017-2019. Dan sampel yang diambil sebanyak 36 bulan laporan harga pokok produksi dan laporan laba rugi CV. NJ FOOD INDUSTRIES. Teknik analisis yang digunakan analisis linear berganda. Hasil penelitian ini menunjukkan bahwa secara parsial biaya produksi berpengaruh negatif dan signifikan terhadap laba bersih. secara parsial biaya pemasaran berpengaruh positif dan signifikan terhadap laba bersih. dan secara simultan biaya produksi dan biaya pemasaran berpengaruh signifikan terhadap laba bersih CV. NJ FOOD INDUSTRIES. Dan nilai koefisien determinasi (R2) yang diperoleh sebesar 63% dipengaruhi oleh variabel independen dan sisanya dipengaruhi oleh variabel yang lain. Kata kunci : Biaya Produksi, Biaya Pemasaran, Laba Bersih

In addition to providing goods and services, the company aims to obtain maximumprofit. As a provider of goods, the fulfillment of better product quality and competitiveprices is a challenge for the company. However, this was accompanied by highproduction costs. Thus, companies are required to be able to reduce production costswhich consist of raw material costs, direct labor wages and factory overhead. Theabove phenomenon inspires the author to examine "The Effect of Production Costs onCompany Profits" with multiple linear regression analysis. The purpose of this studywas to determine the effect of production costs on company profits CV Berkah JayaGeneral Supplier snack food. The regression analysis shows that simultaneously, rawmaterial costs, direct labor wages and factory overheads have a negative effect oncompany profits. The higher the production cost, the lower the profit the companygets. The variable that most strongly affects company profits is the cost of rawmaterials.

Taxes are one of the main priorities of the government in increasing economic growth. In this case, taxes provide the largest contribution to state revenue. Therefore, compliance in paying taxes is a very priority thing done by the government to improve the economy. This study's objective was to determine how nationalism affected taxpayer compliance with the sampling technique method, which involved basic random sampling. Registered taxpayers at KPP Pratama Sukabumi make up the sample. Through the SPSS version 28 test. The findings of this study indicate that nationalism has a major impact on tax compliance because the t-count value on the nationalism variable (X1) is 4.792 > 1.98422, H is rejected, while Ha is accepted with a significant value of 0.001 0.05. This implies that the spirit of tax compliance is higher the more nationalistic a person is.

Desa Pasir Datar Indah (PDI) merupakan salahsatu desa dengan potensi perkebunan sayuran di Kabupaten Sukabumi, berada di kaki Gunung Gede yang memiliki banyak sumber mata air. Permasalahan utama adalah jarak sumber mata air ke pemukiman cukup jauh maka pemanfaatan sumber mata air tersebut belum efektif. Selain itu adanya lahan perkebunan dapat membuat air dari sumber mata air tersebut bisa terpapar zat-zat yang berbahaya dari pemakaian pupuk organic maupun anorganik. Maka pengabdian masyakat ini bertujuan menerapkan teknologi tepat guna berupa bak penampungan air bersih dengan teknologi system filtrasi yang menghasilkan air bersih yang layak dipergunakan untuk kegiatan rumah tangga. Filrasi menggunakan system gravitasi (Gravity-Fed Filtering System) gabungan Saringan Pasir Lambat (SPL) dan Saringan Pasir Cepat (SPC). Hasil penerapan teknologi menunjukkan air yang dihasilkan dan dimanfaatkan warga desa memiliki kualitas air yang lebih baik.