Community Economic Development Research Articles

Shifting philanthropies? An investigation of grantmaking for community revitalization and economic development by place-oriented foundations

ABSTRACT In this paper, I longitudinally analyze grantmaking for Community Revitalization and Economic Development (CED) by large place-oriented foundations, offering insights into the longitudinal trajectories of CED grantmaking by these foundations and factors affecting foundation decision-making with regard to CED. By integrating quantitative and qualitative analysis, I answer the following questions: (1) To what extent have large place-oriented foundations pursued and intensified CED grantmaking? (2) What explains variation in CED grantmaking among the foundations? Through a more nuanced analysis of motivations of and constraints on foundation grantmaking for CED, this study demonstrates that multiple factors, including institutional mission, funding structure, leadership preferences, and local contexts, shape CED grantmaking decisions. Additionally, this study finds that local private foundations are more likely to devote large resources to CED than other types of foundations. Within many place-oriented foundations, the broad discretion wielded by foundation leaders, coupled with a relatively expansive interpretation of CED and community well-being, carries implications for enhancing foundation involvement in CED, promoting effective partnerships between foundations and grant-seeking organizations, and ensuring accountability and transparency in foundation-led CED. In-depth case studies will further enhance our understanding of why and how place-oriented foundations advance particular CED grantmaking strategies.

PERAN PONDOK PESANTREN DALAM PENGEMBANGAN MASYARAKAT DI ERA GLOBALISASI

This article aims to analyze the role of Islamic boarding schools in community development in the era of globalization. So far, Islamic boarding schools are known to be limited to traditional religious educational institutions with kyai and santri components. However, currently, Islamic boarding schools have made great progress in various ways, not only as traditional religious educational institutions but also as pioneers of social transformation. Therefore, this research is important as a vehicle for communicating to the government or the wider community about the role of Islamic boarding schools in their development. Community development is a fundamental concept that underlines many well-established terms such as resource development, rural community development, community economic development, rural revitalization and community-based development. The method used in this research uses a qualitative approach with the nature of library research with data collection techniques obtained through relevant literature: journals, textbooks and online literature. The research results show that the role of Islamic boarding schools has been implemented well in community development, which shows the quality of social relations and planned and gradual progress, such as improving public services and facilities, increasing local government accountability, increasing community participation, improving leadership, building new institutions, and initiate economic and physical development. Keywords: Islamic boarding school, Community Development, Globalization

Management of the Potential of Silalahi III Tourism Village, Silahisabungan District, Dairi Regency

The aim of this research is to analyze village management as well as supporting and inhibiting factors in the management of potential Silalahi III tourism villages, Silahisabungan sub district, Dairi district, North Sumatra province. The method used in this research is descriptive qualitative research method. The data collection technique in this research is a data collection method in a way that can be used by researchers to collect data according to Riduan (2010:51). The results of research on the potential management of cultural villages as villages in Dairi Regency show that the 5 management functions according to Hendry Fayol, namely Planning, Organizing, Commanding, Coordinating and Controlling, are the initial and important steps. for the human resource development process in Silalahi III village as a cultural tourism village that has been recognized by the regent, so it is hoped that this tourism village can develop and be sustainable. As a result, the main obstacle is human resources being the main reason. The government needs to develop local culture and wisdom, both tangible and intangible, as a trigger for community economic development, especially in the Silalahi III Culture village.

Predicting the distribution and characteristics of Chinese pangolin habitat in China: Implications for conservation

The Chinese pangolin (Manis pentadactyla) is on the verge of extinction. Overuse and habitat loss have decimated the pangolin population across China. Understanding the habitat status of pangolins is a prerequisite for conservation, but this understanding is lacking due to difficulties in surveying and monitoring this species. This study used the MaxEnt model to analyze the current habitat distribution of Chinese pangolins by summarizing distribution records for China from 2010–2022. Moderate- and high-quality habitat of Chinese pangolins covers about 554,025 km2, mainly in 10 provinces in East and South China, together with a small area in Yunnan and Tibet. The majority of pangolin habitats (89.32%) were distributed in the forests of low mountains and hills; only 8.92% of habitats overlap with protected areas. Prey abundance and climate are key factors affecting pangolin distribution. Land-use changes leading to habitat encroachment and/or affecting prey abundance, and climate change may underlie their shrinking distribution. Considering that the current protected area coverage of Chinese pangolin habitat is low, we recommend adjusting or expanding the boundaries of protected areas to improve coverage. The focus should be on strengthening the population and habitat management of Chinese pangolin outside protected areas. Within pangolin ranges, conservation can be achieved through improving the education of community residents, implementing stronger community economic development policies, replacing lost logging income from residents’ private forest land with economic compensation, and strictly regulating the location of infrastructure and residential area construction. The goal of these four key actions is to increase the public’s awareness and enthusiasm for pangolins, reduce the willingness of community residents to hunt pangolin, and prevent the destruction of and encroachment into existing pangolin habitat.

INTEGRATING SUSTAINABLE DEVELOPMENT GOALS INTO OIL & GAS OPERATIONS: A COMPREHENSIVE REVIEW

The integration of Sustainable Development Goals (SDGs) into oil and gas operations represents a critical pathway towards achieving environmental sustainability, social responsibility, and economic viability within the industry. This comprehensive review examines the methodologies, challenges, and successes of incorporating the United Nations’ SDGs into the operational frameworks of oil and gas companies. It seeks to elucidate the strategic alignments and operational adjustments necessary for the industry to contribute effectively to the global sustainability agenda. The review begins by outlining the relevance of each of the 17 SDGs to the oil and gas sector, highlighting specific goals where the industry has a significant impact, such as affordable and clean energy (SDG 7), decent work and economic growth (SDG 8), industry, innovation, and infrastructure (SDG 9), and climate action (SDG 13). It further explores the dual role of the oil and gas sector in both contributing to and mitigating against environmental challenges, underscoring the importance of transitioning towards more sustainable practices. Subsequently, the paper presents various strategies and initiatives oil and gas companies have adopted to integrate SDGs into their operations. These include enhancing energy efficiency, investing in renewable energy sources, reducing greenhouse gas emissions, improving safety standards, and fostering community engagement and economic development. The review critically assesses the effectiveness of these strategies, drawing on case studies and empirical data to highlight progress and identify areas for improvement. Moreover, the review addresses the challenges faced by the industry in aligning with the SDGs, such as technological limitations, regulatory hurdles, financial constraints, and the need for cultural change within organizations. It emphasizes the role of innovation, collaboration, and governance in overcoming these challenges. Finally, the review offers recommendations for oil and gas companies seeking to advance their contribution to the SDGs. It argues for a holistic approach that integrates sustainability into core business strategies, promotes transparency and accountability, and leverages partnerships with governments, civil society, and other industries. By doing so, the oil and gas sector can play a pivotal role in driving global progress towards sustainable development.
 Keywords:  Integrating, Sustainable, Development goals, Oli and Gas, Operations.

A GLANCE AT THE ROLE OF FOLK RELIGION FOR THE DEVELOPMENT OF PEOPLE

When religion is an inseparable aspect of the social and cultural life of people, it must be appropriated into the development framework to ensure their well-being, harmonious life, and sustainability. Keeping away from the rationalistic perspective on religion as well as the negative aspects of the creation of conflicts and tension, this study tries to look at religion as having the potential to address various problems associated with development in its broadest terms. Particularly, this article focuses on the role, nature and vitality of folk religion and its relevance for the implementation of development initiatives for the well-being of different communities. It highlights the fact that as everyday village life is shaped by their perception and worldview shaped by their religious ideas and practices and also encumbered with their religious experiences at individual and collective levels, the relationship between the uncodified folk religion and the social, cultural and economic development of community the development could be undoubtedly explored.

The Dynamics of Oil Palm Plantations in East Kalimantan: A Case Study of 2010-2020

This inquire about investigates the ways that these desires are playing out within the oil palm plantation in East Kalimantan. Oil palm plantation are East Kalimantan's breakthrough to extend community economic development whereas diminishing the region’s reliance on natural resources.  This investigate employments a qualitative descriptive analysis method from primary data gotten through literature studies and focus group discussions. We discover that oil palm plantation postures genuine  deforestation challenges to the concept of green development, as 44% of arrive apportioned for plantations is still forested. At the same time, there may be openings to dodge  deforestation and seek after more feasible oil palm improvment pathways, as 87% of concessions have however to be planted. The improvement of oil palm plantations is supported by few government regulations, in spite of the fact that their usage within the districts makes different impediments.

Exploring the causal relationship between PM 2.5 air pollution and urban areas economic welfare and social‐wellbeing: Evidence form 15 European capitals

AbstractThis paper aims to investigate the relationship between air pollution (PM2.5) and a collection of features related to urban areas economic welfare and social‐wellbeing based on data collected from a number of 15 European capitals, for a seven years' period (2010–2017). The empirical analysis describes the correlation between the particulate pollution and welfare features in selected urban areas. Moreover, the PM2.5 pollutions may affect the economic and social development of these areas as, both entrepreneurs and population are inclined to relocate for a healthier environment. The models emphasize aspects related to the impact of PM 2.5 on different dimensions as follows: real estate rent values and land prices, restaurants food prices, community economic development, human welfare, as well as urban traffic. From the various correlations we have also discovered that for the urban areas included in the research, at early stages urbanization has the highest impact on air pollution. The findings of this study may offer hints for decision makers for their social and economic policy options. A clean urban environment will attract more skilled employees seeking for economic, social and environmental wellbeing. If the urban agglomerations authorities will fail to mitigate properly the air pollution issues the wellbeing will decrease along with the willingness of urban population to stay in such areas.

Community Radio Influence and Project Interventions During the Covid-19 Period

The Ministry of Health in Nairobi, Kenya confirmed the first case of COVID-19 (Corona Virus) on the 12th of March 2020 since the outbreak in China in December of 2019. COVID-19 was declared a pandemic and as a result negatively affected the lives of communities globally. Job loss, mental illness, uncertainty, deaths, domestic violence, denial, misconceptions of the existence of COVID-19 and depressed economies are some of the characteristic features of nations during the pandemic.    The purpose of this study was to explore the role of community radio in community engagement in response to the COVID-19 pandemic among Voi and Marsabit marginalised communities in Kenya. The study objectives were to determine the influence of Sifa FM community radio station programmes on community development in Voi and Marsabit communities during the COVID-19 period; to establish the COVID-19 intervention projects conducted by Sifa FM community radio stations in Kenya that promote community development initiatives in Marsabit and Voi; to assess the challenges encountered when engaging in COVID-19 intervention projects by Sifa FM Voi and Marsabit community radio stations in Kenya to promote community engagement; and  to identify risks and gaps encountered by Sifa FM Voi and Marsabit community radio stations during the COVID-19 period in Kenya. The study adopted the Empowerment Theory. 212 respondents participated in this study and consisted of four groups: The Sifa FM station manager, 11 community leaders and 100 community members in both Voi and Marsabit respectively. Purposive sampling was used to select community leaders and Sifa FM radio station manager, while snowball sampling was adopted to select community members residing in Voi and Marsabit communities. Mixed research design was adopted for this study. Data was collected using two interview guides and a semi-structured questionnaire. Data was collected between July and October 2021. Quantitative data was captured using SPSS version 20 software while qualitative data was analysed using thematic and content analysis.Findings revealed that Sifa FM community radio station programmes aired during the COVID-19 period contributed to increased levels of social and economic development in Voi and Marsabit communities. Social development was achieved to some extent through educating Sifa FM listeners on COVID-19 which influenced community health. Programmes about economic activities that were aired on Sifa FM provided insight that would impact the living standards of community members and economic development.  Sifa FM contributed significantly to social-economic development of Voi and Marsabit communities during the COVID-19 period. Findings further revealed that Sifa FM contributed to several project interventions where the highest number of respondents supported public awareness on COVID-19 interventions as the priority. Results indicated that more can be done to increase the scope of outreach for project interventions from Sifa FM. There are challenges which were encountered by Voi and Marsa bit communities such as distribution of low-quality masks. Gaps were identified such as creating awareness of COVID-19.  One risk associated with COVID-19 in Voi and Marsabit was job loss at a percentage of 84%

Is the Decline in the Number of Community Banks Detrimental to Community Economic Development?

Is the Decline in the Number of Community Banks Detrimental to Community Economic Development?

WAKAF UANG SEBAGAI PENGEMBANGAN PEREKONOMIAN MASYARAKAT DALAM PERSPEKTIF HUKUM ISLAM DAN HUKUM NASIONAL

ABSTRACT
 According to the executive director of KNEKS, "The potential for cash waqf in Indonesia is huge, reaching 180 trillion every year, however, the development of cash waqf in Indonesia is still low, as seen from BWI data, the cash waqf collected until 2020 reached IDR 391 billion, even though the potential for annual waqf reached IDR 180 trillion”. This research aims to determine the potential of cash waqf as a community economic development. The research method used in this research is a literature study with a normative approach. This research shows that waqf can produce various profits and benefits. The profits generated can finance important sectors in need such as Health, Education, and even the domestic business sector. Now, it's just a matter of how this opportunity is utilized in a synergy between government, institutions, and society itself. Cash waqf has an important role in the community economy and the wakif itself, where its management is carried out by nadzir through LKS-PWU.

Peningkatan Usaha Koperasi Wisata Berbasis Potensi Desa

The village environment in West Java presents beautiful and enchanting natural views. This natural potential can be managed in such a way that it can improve the regional economy. Management can be done through economic institutions, such as cooperatives with a specific business unit, namely tourism or Tourism Cooperatives. This community service activity aims to increase understanding of running a business through legal entity tourism cooperatives, developing tourism cooperative businesses, assisting with the legality of cooperative institutions, and assisting in obtaining business permits through online single submission (OSS). This activity uses the participatory rural appraisal (PRA) method to make conducting community economic business development activities based on village potential easier. The result of this activity is that the cooperative management community has a tourism business development plan document in accordance with the KBLI, strategic plan, work plan, and follow-up to each business development program. Tourism Cooperatives already have complete legality accompanied by various business permits such as Notarial Deeds, Ministry of Law and Human Rights Deeds, Business Permit Numbers (NIB), and Licensing for each business unit owned, with adequate cooperative organizational structure and completeness.

FUNCTIONAL FEATURES AND TYPOLOGY OF URBAN TERRITORIAL COMMUNITIES OF THE TERNOPIL REGION

The problems of the development of territorial communities have become particularly relevant at the current stage. Important features of development are the coherence of economic, social and ecological vectors, taking into account the potential of local resources, additional favorable factors: investment, logistics, infrastructure. Within territorial communities, an inventory of the resource base is carried out, investment passports are created, development strategies are developed, existing problems are analyzed and ways of solving them are substantiated. A complex range of tasks is solved at their levels, which requires a certain level of professional training of management personnel, the introduction of effective monitoring of development processes. The authors have published a series of articles devoted to the analysis of the potential of natural resources, problems of environmental development management, imbalanced land use, etc. Consideration of urban territorial communities (MTH) is due to their leading role as centers of development and regional poles of growth. The novelty of this study consists in the analysis of the main economic, social, ecological parameters and factors of perspective development and the typology of urban territorial communities of the Ternopil region.
 The authors have published a series of articles devoted to the analysis of the potential of natural resources, the problems of managing ecological development, the imbalance of land use in territorial communities of Ternopil Oblast. Consideration of urban territorial communities (UTC) is due to their leading role as centers of development and regional poles of growth. The novelty of this study consists in the analysis of the main economic, social, ecological parameters and factors of perspective development and the typology of urban territorial communities of the Ternopil region.
 The basic indicators of the development of 18 UTC s were collected and analyzed. Thus, indicators of high population density are observed in Ternopil and Chortkivska UTC with a high share of the urban population and insignificant indicators of occupied areas. Indicators of the availability of agricultural land are also the lowest in the above-mentioned UTC s (58% and 60%, respectively). The lowest share of arable land is represented in the Ternopil (38.2%), Berezhan (40%) and Monastyris (42.5%) and Shum (42%) UTC s, the location of the last three being limited to substantially forested mountainous areas. The highest shares of land under forests are concentrated in Berezhanska (33%), Shumska (32%) and Kopychynetska (27.3%) UTC. The opposite indicators are observed in Khorostkivska (1.5%), Lanovetska (5.0%) UTC.
 With regard to indicators of economic development of communities, an analysis of the financial capacity of territorial communities was carried out using such parameters as revenues from the general fund of the budget, the level of subsidization of the TG budget, the share of the community's income due to inter-budgetary transfers. Based on the results of their comparison, four types of urban communities were distinguished according to their functional features and role in development processes: - self-sufficient UTC as a center of regional growth (Ternopil); self-sufficient UTC as regional poles of growth (Chortkivska, Kremenetska, Berezhanska); capable UTC as areas of potential development (Zbarazka, Zborivska, Pidgaetska, Skalatska, Terebovlyanska); conditionally capable UTC as territories of unbalanced development (Borshchivska, Buchachska, Zalischytska, Kopychynetska, Lanovetska, Monastyriska, Pochaivska, Khorostkivska, Shumska). It is emphasized that half of the UTCs (9 out of 18) belong to the conditionally capable category, which implies the substantiation of the system of measures to achieve their coordinated development. Factors of the potential development of UTC were considered, including: natural (due to the optimization of the structure of natural lands, increasing the share of protected objects and territories), social (due to the prospect of creating regional landscape parks as objects of development of the tourist and recreational sphere), economic ( due to its proximity to various transport highways, development of logistics infrastructure, as well as in-depth processing of agricultural products (sugar, alcohol, flour, meat, leather, wool, vegetables and fruits) and forestry products (lumber, mushrooms, berries, nuts). attention to the investment passports of communities, which contribute to the potential opportunities for their participation in investment projects with the involvement of foreign, private and local capital. landscape and national natural parks, enterprises for advanced processing of raw materials and semi-finished products of agro-industrial and forestry complexes within the communities of unbalanced development. Taking into account the development factors specified in the publication, the justification of alternatives will contribute to the search for directions for the balance of natural and economic territorial systems.
 Key words: urban territorial communities, factors of development of UTC, typology of UTC.

Strategi Pengembangan Industri Kreatif Kerajinan Purun di Kampung Purun Kota Banjarbaru

This study aims (1) to explain internal factors that are strengths and weaknesses in the economic development of the community in Purun Village, (2) to explain external factors that are opportunities and threats to community economic development in Purun Village, (3) to explain creative industry development strategies Purun crafts in the right Purun Village. This study uses FGD (focus group discussion) by selecting competent people in fields related to Purun woven crafts in Purun Village, Banjarbaru City. The results of this study indicate that the strategy for developing the creative industry of pure handicrafts is in quadrant IV, which produces a W-O strategy as follows: (1) Looking for alternative run dryer technology to facilitate production so that it can expand to a broader market share. (2) Regulate business management properly to expand marketing.

Performance of healthcare administration and satisfaction in Guntur Dist., Andhra Pradesh

Health is comprehensive, with each aspect having a noteworthy impact on the person both on the inside and outwardly in the society in which they live. It is said that the communication of two sets of state of affairs determines what a man is and the diseases to which he may be disposed. These variables act together, and their effects on physical condition can either be advantageous or disadvantageous. Thus, communities as a complete and individuals can both be thought of as the end item for consumption of frequent connections theoretically. The additional considerable factors or variables are genetic factors; an individual's health is prejudiced by a multiplicity of elements, as well as their environment, socioeconomic state of affairs, health care military, population ageing, gender, and behavioral and sociocultural state of affairs. WHO defines the largest part of important Health Care as "indispensable health care made across the world easily reached to persons and families in the group of people through means acceptable to them”. “Through their complete participation and at a reasonable cost to the community and country. It is an essential component of both the country's health system, of which it is the nucleus, and the community's overall social and economic development."

‘Neighborhood residents cannot afford homeownership’: the limitations of community development on Latino enclaves

Abstract The challenges of low-income neighborhoods and the different approaches to community economic development continue to dominate urban revitalization and poverty discussions. The ongoing, contested debate remains whether the nature of top-down business-oriented community economic development models serve the broader interests of the community residents or the narrow interests of its proponents and benefactors. This case study analyzes the impact of urban revitalization projects in Frog Hollow, an impoverished, but vibrant Latino enclave in Hartford, CT, and examines the limitations of top-down community economic revitalization and development strategies. The study also contributes to the community development literature by focusing on the Latino communities in the United States. This neighborhood underwent a highly publicized series of revitalization projects during the decade of the 2000s, which included business owners, community organizations, and local government in its development and implementation phases. This study focuses on three areas: identifying the history, goals, strategies, and tactics behind the community economic development model used in this urban revitalization project; examining the impact of the revitalization project on the socioeconomic conditions of the neighborhood and its residents; and determining how being an impoverished Puerto Rican/Latino enclave impacted the design, process, and implementation of the community development project.

Cattle Marketing Strategy In The Livestock Market Suka Village, Tigapanah District, Karo Regency

Livestock is a sub-sector of rural community economic development, so it must be explored and developed to provide added value to livestock businesses. This study aims to determine  strategy applied to cattle market traders and examine the cost and profits obtained from the livestock market in Suka Village, Tigapanah District, Karo Regency, North Sumatra Province. The study was carried out  from September - October 2021 and used the results of observations and interviews of respondents as primary data. Determination of respondents using snowball sampling method which has 50 respondents. Secondary information is obtained from related parties such as the Central Bureau of Statistics and the Karo Regency Agriculture Office. The parameters studied are institutions, channels, market functions, structure, behavior, market performance, market margins, farmer's share and profit to cost ratio. The results of this study show there are two marketing channels: the first channel: farmer–consumer and the second channel: farmer–collector–consumer. The market performance in this study is that technical development has not improved and the quality of products and services of farmers has not been maximized. Through the first marketing channel, the marketing margin is Rp.0 and the second channel is Rp.815,384. Farmer's share in the first channel is 100% and the second channel is 95.59 %. The profit to cost ratio of channel I is 105-.86 and channel II is 2.55. The conclusion of this study is that the marketing of beef cattle in the livestock market in Suka Village, Tigapanah District, Karo Regency is efficient.

A system for managing the local economic development of communities

In today’s environment, it has become an important task to support and stimulate local economic development of communities to improve the living standards of the population and create sustainable and competitive community structures. The purpose of this study is to examine the system of management of local economic development of communities, which is becoming an increasingly important task in the context of social, economic, and political development of modern societies. The research has yielded the following results: using high-quality data from the publication Local economic development: Models, resources and financing tools, various models and approaches to managing local economic development of communities, including centralized and decentralized systems, as well as options for involving citizens in decision-making, were considered; using statistical sources of the Information and Analytical System for Monitoring Statistical and Administrative Indicators of Territorial Communities, Statistics Portal of Lithuania, Statistics Poland, a comparative analysis of local community development management systems in Ukraine, Poland, and Lithuania was carried out; the level of participation of citizens and stakeholders in decision-making processes and the development of local economic development strategies were analysed; the use of technology was assessed to improve the productivity of local economic development through ground research from the Centre for Innovation Development; the mechanisms of cooperation and coordination between different levels of government with the influence of factors were investigated and compared; territorial communities were analysed by region with regard to citizens’ appeals on the activities of local self-government bodies using statistical data from the website of the Government Contact Centre; recommendations and strategies for improving the system of local economic development management were developed. The study of the system of management of local economic development of communities is of great practical importance in modern conditions, where a favourable economic environment at the level of local communities is an important factor for improving the living standards of the population and creating sustainable and competitive community structures

Community-Based Mangrove Ecotourism On Jeflio Island, Mayamuk District, Sorong District, Southwest Papua

 The aim of the study was to analyze the value of coastal local wisdom of the indigenous people of Jeflio Island for the development of mangrove ecotourism. In the research method used qualitative and quantitative approaches. Data analysis includes analysis of local wisdom values. Based on research, the Jeflio community has local wisdom in the form of calls for conservation known in the form of recommendations such as "Nani Mi Wawolom Ti Eges Gu" (the native language of the Moi tribe), Pamali (prohibition) in certain areas/areas, Sasi - Customs and ceremonies," barapen" as well as local handicrafts such as making senate/mats, woven bags, "bayayai", boats, oars and spears. Local Wisdom Through Advice “Nani Mi Wawolom Ti Eges Gu” comes from the language of the Moi tribe which means protecting nature together. Local wisdom, such as local skills, traditional ceremonies and local values, is a cultural tourism attraction that can be empowered by tourism managers as creative industries to develop mangrove ecotourism to attract tourists and support local community economic development. One of the improvements in existing facilities in the Jeflio Mangrove Ecotourism Area is a souvenir shop that can be used to sell local Jeflio community crafts. In order to maintain and maintain the infrastructure of the Jeflio Mangrove Ecotourism Area, local wisdom values such as mutual cooperation and togetherness are very much needed. There are still weaknesses in the use of local wisdom in Jeflio because local wisdom owned by the community has not been legitimized.  

Analisis Efisiensi Pengelolaan Pajak Restoran di Kantor Badan Pengelola Pajak dan Retribusi Daerah Kota Medan

Analisis Efisiensi Pengelolaan Pajak Restoran di Kantor Badan Pengelola Pajak dan Retribusi Daerah Kota Medan