The objective of this paper is to analyze the link between geographic location and the level of human development in Cameroon.

This study aims to determine the effect of leverage, auditor switching and company size on going concern audit opinion on state-owned enterprises (SOEs) listed on the Indonesian Stock Exchange.

The study examined the relationship between financial deepening (FD) and entrepreneurial growth (EG) in Nigeria for the period of 1986-2021 (36years).

This study aims to analyze the factors that affect the household expenditure of rice farmers. The population in this study amounted to 573 farmers. The number of samples is determined by 10% of the population. The samples obtained in this study were 57 and rounded up to 60. The sample was selected by purposive sampling with criteria: farmers who own and cultivate the land.

Development projects are at the heart of government borrowing, with the goal of transforming the economy.

This study aims to develop recommendations in the form of strategies for development in the Belimbing Tourism Village, Pupuan District, Tabanan Regency. This study was made using a qualitative descriptive method

The purpose of this study was to describe the variables of Competence, Teacher Performance, Principal Leadership and Education Quality. Analyzing the effect of the variables of competence, teacher performance, and principal leadership simultaneously on the quality of education. Analyzing the variables of competence, teacher performance, and principal leadership partially on the quality of education, as well as knowing to analyze among the variables of competence, teacher performance, and principal leadership which have a dominant influence on the quality of education at the Mardiwiyata Malang Foundation. The population in this study were teachers at the Mardiwiyata Foundation, Malang, totaling 105 people. The sampling technique in this study used the method of questionnaires, interviews, and interviews. The data analysis technique used in this research is multiple linear regression analysis. The results showed that competence, teacher performance, and principal leadership simultaneously affect the quality of education. Competence, teacher performance, and principal leadership partially affect the quality of education, and competence is the dominant influence on the quality of education at the Mardiwiyata Foundation Malang.

The present paper contributes to the studies on Romanian emigration by assessing the link between emigration and labour force. After the elimination of Schengen visa and adhesion to the European Union, the low incomes and the competition on the European Union market influenced and intensified the Romanian emigration, which reached 3 mil. in 2020. However, the number of available jobs followed a similar trend like emigration, being on an increasing trend starting with 2010. In light of this, the first questions that arises are: There is any connection between migration and labour force? and What is the impact of migration on the labour force? The purpose of this paper is to assess the influence of migration on the labour force in Romania using the main four dimensions of migration: emigration, remittances, return migration and immigration.

The drastic decline in the Igbo model of mentoring their young ones by the Igbo businessmen in recent times, which was orchestrated by rising employment of salesgirls in place of apprentices by Igbo businessmen, and the unwillingness of young ones of Igbo extraction to go through apprenticeship training have engendered the awakened interest for an empirical investigation to determine the effect of Igbo model of business mentoring and the sustainability of small and medium enterprises in Anambra state. Appropriate conceptual theoretical and empirical literatures were reviewed. The study hinged on the need for achievement theory. A questionnaire was used for the collection of data. Borg and Gall sampling technique was used to determine the sample size of 327 respondents drawn from three commercial cities of Onitsha, Nnewi, and Awka, all in Anambra State. Data were analyzed using descriptive and inferential statistics such as t-test statistics and multiple regression models. Findings revealed that the Igbo model of business mentoring has a positive influence on the sustainability of small and medium enterprises in Anambra state. Based on the findings of this study, the following recommendation is made: government should come up with policies that encourage the Igbo type of mentoring of young ones because mentoring the apprentice by the master is very important because it helps to build a strong business synergy in the future. The engagement of salespersons by the businessmen should be scrapped.

The HDI concept views that the achievement of development goals is more focused on improving the welfare of the community, that is, humans are the focus of development goals (human centered development). Development success is measured by the Human Development Index formed by four components, namely life expectancy which reflects the level of public health, literacy and the average length of schooling reflects the level of education of the community, and the real expenditure per capita reflects the level of purchasing power of the people. This study aims to find out and analyze the improvement of community welfare after the pandemic through the utilization of organizational justice, work insecurity through work ethic in Surabaya. This research uses a quantitative approach. The population in this survey is all employees of PT. Rhino Rope Access Indonesia, a total of 150 employees. The sample used was 108 respondents obtained from the number of all employees using a sampling technique using a proportional random sampling technique of the probabilistic type. The data analysis method in this study used a Structural Equation Modeling (SEM) analysis test using an analysis test tool using IBM SPSS AMOS Statistics software version 22. The research hypothesis shows the following: 1) Organizational fairness has a significant and positive effect on the work ethic of pt. Rhino Rope Access Indonesia in Surabaya. 2) Organizational fairness has a small and positive effect on job insecurity in PT. Rhino Rope Access Indonesia in Surabaya. 3) Work ethic does not have a significant and positive effect on job insecurity in PT. Rhino Rope Access Indonesia in Surabaya. The output of this research is articles published in accredited national journals and international proceedings and textbook drafts.

Information technology, strategy selection, and profitability can be used as variables in determining the strategy of the banking industry in Indonesia to increase productivity and profits of a company in the banking sector. This study aims to identify and analyze the relationship of information technology, and strategy selection to the profitability of the banking industry in Indonesia. The study was conducted by random sampling at 101 executive levels of banking companies which consisted of each president director, director, and manager. Data were analyzed using LISREL analysis with a structuring model (SEM) and hypothesis testing. The results of this study indicate that information technology has a positive and significant effect on strategy selection strategy selection has a positive and significant effect on profitability and information technology has a positive and significant effect on profitability in the Indonesian banking sector. This study suggests that decision makers in the banking industry in Indonesia take advantage of various forms of information technology and design strategies including the selection of strategies to increase financial profitability in each company.

This article presents an approach to the theory of innovation in low-cost industries that produce for the Base of the Pyramid - BOP, and aims to propose a set ofproceduresthat define and guide implementation in processes to support management during implementation and monitoring. A case study was carried out with two industries in the state of Ceará, to seek an answer to the following research question: What procedures can be proposed to support management during the process of implementing low-cost innovations in footwear industries? The collected data were treated with content analysis techniques divided into stages. As a result, it was possible to structure a set of procedures to be implemented, consisting of five steps, considered adequate to support the management team during the process of implementing innovations in the footwear industries. The proposed lines indicate that in order to implement innovations, the industry must awaken to the need to innovate, learn to innovate, reconfigure the environment, implement the innovations and monitor the results. The article presents academic contributions by exploring the theory of innovation and linking it to the industrial sector. It also presents managerial contributions by proposing a set of procedures for the implementation of innovations in the footwear industries.

The Central Bank of Nigeria has recently initiated idea to digitalize the Nigerian currency (Naira) making it possible to be stored in a wallet. The launch of the eNaira has been seen as an avenue to change the narrative of doing business globally without encumbrances. Based on this, the study examined the evolution of eNaira for re-engineering the Nigerian emerging economy. The study specifically sought how eNaira re-engineer’s financial inclusion, direct and transparent welfare intervention, and revenue base in the Nigerian emerging economy. The study adopted a descriptive survey research design with a census of 36 as the sample size. The statistical tool employed for the analysis was the ANOVA. The mean and standard deviation were applied to answer three research questions that guided the study. A probability value of 0.05 significant level was used to test three stated hypotheses. The results revealed that eNaira positively and significantly re-engineer’s financial inclusion and the revenue base in the Nigerian emerging economy. However, it did not support direct and transparent welfare intervention for the citizens. The study further observed that irregular internet network, shortage of electronic devices, increase in financial cost, and activities of hackers may likely hinder this lofty idea. Based on this, the study recommended that the Central Bank of Nigeria should provide a sound financial platform and user-friendly infrastructures that will capture data of all citizens and those operating businesses in/with Nigeria. Finally, the Nigerian Communication Commission and the network providers should endeavor to provide uninterrupted internet networks to consumers.

The profitability index plays an important role in helping decision-makers, whether they are short-term decisions or long-term decisions, the profitability index is used in various ways to assist short-term decision-makers related to: - By using scarce economic resources and developing the optimum production plan. - Determining production lines or products that continue to work and those lines or products that are discontinued based on their profitability. - Pricing of products. - Granting incentives to salesmen. These decisions are part of sustainability activities for any company, Also, the profitability index is used in the comparison between long-term investment projects when the net present value criterion is positive for these projects, meaning that they are economically feasible, and it is necessary to choose some of them without the other.

Information has emerged as a key resource that improves manufacturing companies performance and helps a company efficiently satisfy consumers expectations. The goal of the study was to ascertain how information sharing affected the performance of manufacturing companies. The study was backed by the stakeholder theory and the systems theory. The explanatory research design was used in the study. The sample size was 264 procurement managers from Kenyan manufacturing enterprises, with 766 procurement managers as the target population. Respondents were chosen using stratified, simple random, and purposive sampling methods. The primary data collected using questionnaires. Data analysis was done using descriptive statistics (means, standard deviations) and inferential analysis (linear regression analysis) with the aid of SPSS program. The regression model showed that (R2 =0.276), indicating that the information sharing predicted 27.6% of the firm performance. The information sharing (ß=0.417, P=0.000) had positive and significant effect on performance of manufacturing firms. The study concludes that information sharing has significant effect on performance of manufacturing companies in Kenya. It has been determined that the implementation of information sharing, the quality of the shared information, the kind of shared information, and the technology used to communicate this information all affect how much information businesses exchange throughout supply chains. According to the report, industry participants in the manufacturing sector should collaborate closely in order to improve the quality of the information that they share with other providers.

The objective was to identify the factors that drive the implementation of the digital transformation strategy. It was based on the theories of organization, strategic management, and digital technologies. The method, a qualitative analysis and systematic review of recently published and high impact documents was carried out. As a result, a model was proposed that relates the factors and the strategy through propositions at four levels of analysis: individual, organization, ecosystems, and geopolitics. Originally, the knowledge of digital transformation is expanded by associating it with the theoretical perspectives of strategy, organizations, and management.

The purpose of this study was to examine and analyze the effect of gross profit margin, current ratio, and total debt to asset ratio on stock return with inflation as a moderating variable in property companies listed on the Indonesia Stock Exchange for the 2015-2018 period. The research method used is a quantitative approach, the type of causal associative research. The population used in this study is a property company, totaling 50 companies, using a purposive sampling technique to obtain a sample of 14 companies. The data analysis model used in this research is multiple linear regression analysis and ui moderation. The results of this study indicate that gross profit margin partially has a positive and significant effect on stock returns in property companies listed on the Indonesia Stock Exchange for the 2015-2018 period. This shows that gross profit margin provides significant benefits in increasing the value of stock returns of property companies listed on the Indonesia Stock Exchange for the 2015-2018 period. 2015-2018. This part shows that the current ratio does not provide positive benefits in increasing stock returns in property companies listed on the Indonesian stock exchange. The debt to asset ratio has no positive and insignificant effect on stock returns in property companies listed on the Indonesia Stock Exchange for the 2015-2018 period. This shows that the debt to asset ratio does not provide positive benefits in increasing stock returns in property companies listed on the Indonesia Stock Exchange. Gross profit margin, current ratio, and total debt to asset ratio affect stock returns in property companies listed on the Indonesia Stock Exchange. Inflation is not a moderating variable that can strengthen the influence of gross profit margin, current ratio, and total debt to asset ratio on stock returns in property companies for the 2015-2018 period.

The implications of cultural customs through the development of cultural tourism in Katingan Regency in the form of results in the field, including the occurrence of conservation efforts carried out by the community by maintaining traditional buildings, preserving cultural arts through dance, bamboo crafts, batik, garden tours, and highlighting regional specialties, and changes have occurred. The livelihoods of the people who originally worked as farmers turned to bamboo craftsmen, batik, culinary, garden tours and white-water rafting. With the existence of a tourist area, managers explore and maintain traditional and cultural values that they already have.

The study examined the effect of firms specific attributes and financial performance of quoted conglomerates companies in Nigeria. Secondary data were sourced through the published annual reports of the sampled companies for the period under review 2015-2021. Panel data extracted were analysed using multiple regression technique after conducting series of robustness checks to ascertain validity. Findings from the study reveal that firm size has a positive and significant effect on financial performance. While liquidity has positive and insignificantly effect on financial performance, on the other hand leverage has a negative but insignificantly effect on financial performance. The study recommends that management should try as much as possible to increase their total asset level as this will serve as a guarantee in generating future economic benefit. Management should also watch out for their leverage level so as to keep it at optimum point, because leverage level negatively influence performance for conglomerate firms in Nigeria based on the findings of these study, within the period under review

The growth of companies, non-production companies and nations is often linked to quantitative evaluations that, in reality, do not show real growth in the global sense of the entity on which attention is focused. This is why the title of this article is that growth does not always mean growth. Growth requires evaluating a series of quantitative and qualitative elements in the absence of which growth is not, in reality, real growth in the global sense. The issue, posed in these terms, could have been the subject of a multivolume work covering all the various facets of the concept of corporate and state growth. This is not our objective. For this reason, in this article, we will address issues that simultaneously concern both enterprises and non-production companies, private and public, and nations. Only the simultaneous observance of all these principles, which will be analysed in the following pages, can be said to be a first step towards real growth, even if, as we have already pointed out, the global concept of growth would require an in-depth analysis of topics that are not the subject of this work.

Based on the grounds of the Theory of Woking Psychology, this study examined the effect of economic constraints on decent work perception among undergraduates in Vietnam. The data was collected from 300 students coming from two of the biggest universities in Vietnam, mostly majoring in economics or engineering. Utilizing SEM methodology, this study discovered that economic constraints have a positive relation to decent work. The result also demonstrated the important role of proactive personality in moderating this relationship. The findings differ from previous studies, which showed a negative relationship between economic constraints and decent work. Nevertheless, this study offers reasonable explanations so that the results are acceptable in the context of Vietnam. Based on the primary findings, some recommendations are given in order to help college students increase their prospects of obtaining decent work.

The Village Unit Cooperative (VUC) in Ogan Komering Ilir Regency is an organization engaged in all-round business, such as trading of palm oil fresh fruit bunches. The VUC serves as a partner and partner of several oil palm plantation companies. Results Based on the annual accountability report, the achievement of profit targets has decreased, as well as decreased discipline levels based on the results of the list of absenteeism and employee tardiness. This study is intended to examine the influence, work discipline, and organizational culture on job satisfaction and its impact on the performance of the village unit cooperative employees in Ogan Komering Ilir Regency. The population in this study were all permanent employees of VUC as many as 191 people, with a sample of 130 people using purposive sampling technique. The research method used is a verification method (causal study) with data collection using Interview and questionnaire techniques, which are then processed using Partial Least Squares - Structural Equation Modeling (SEM-PLS). The results of this study indicate that motivation has a significant effect on job satisfaction and performance, work discipline has a significant effect on job satisfaction but has no effect on performance, then organizational culture has a significant effect on job satisfaction, but has no effect on performance, and finally job satisfaction shows a significant effect on job satisfaction performance of VUC employees in Ogan Komering Ilir Regency.

This research strives to prove whether village funds can effectively increase resilience in rural areas in the post-pandemic period, especially in alleviating rural poverty. There are two objectives in this study, namely: (i) to estimate the impact of village funds on poverty levels in rural areas; and (ii) to identify factors that influence growth. The Year 2021 is assumed to be the post-pandemic period because of improvement in economic growth. The analytical model applied in this research is three-stage least squares (3sls). This study has two endogenous variables: economic growth and poverty in rural areas. The results showed no effect of village funds on rural poverty. In addition, village funds have also not affected economic growth. The policy of refocusing the use of village funds in overcoming the covid pandemic is thought to be the most potent cause of the absence of village funds on poverty and economic growth.

This research strives to prove whether village funds can effectively increase resilience in rural areas in the post-pandemic period, especially in alleviating rural poverty.

This study aims to determine the effect of leverage, auditor switching and company size on going concern audit opinion on state-owned enterprises (SOEs) listed on the Indonesian Stock Exchange. This type of research is Associative. The data used is secondary data. The data analysis technique used in this research is descriptive statistics, classical assumption test and hypothesis testing. The hypothesis test used is logistic regression assisted by the statistical program for special science (SPSS). The results of this study indicate that simultaneously Leverage, Auditor Switching and Company Size affect the Going Concern Audit Opinion, while partially Leverage and Company Size affect the going concern audit opinion, Auditor Switching has no effect on the going concern audit opinion on state-owned enterprises (SOEs) listed on the Stock Exchange. Indonesian Effect.

The objective of this paper is to analyze the link between geographic location and the level of human development in Cameroon. To achieve that objective, we use Exploratory Spatial Data Analysis (ESDA) techniques on regional human development indices (HDI) in Cameroon from 2001 to 2014. The Moran test confirms the presence of a positive and significant global spatial autocorrelation of the regional human development indices. Thus, the values of the regional human development index in Cameroon are not randomly distributed. There is thus spatial clustering of regions with similar HDI levels. The spatial dependence of the regional HDI in Cameroon suggests cooperation and synergy of action by the regions within the framework of their competences resulting from decentralization, in order to take advantage of the spatial diffusion effects of human development. The Cameroonian government could pursue geo-targeting policies in the implementation of development programs, focusing on regions where spatial externalities would have a greater impact.

The Purposes of this research are to examine the influence of continuing professional education, experience of auditor, number of clients and audit tenure as factors that affect audit quality with due professional care as moderating variables on KAP in Indonesia. The amount of population of this research were 213 Public Accountants. The sampling technique used is purposive sampling and the number of samples is 198 Public Accountants. This research used logistic regression model with cross section data using the Eviews 12 application. The results of the research: Continuing professional education, Experience of auditor, number of clients except audit tenure partially and simultaneously have influanced audit quality. Audit tenure partially have no influance on audit quality. Due professional care as a moderating variable cannot moderate the influence of continuing professional education, Experience of auditor, number of clients and audit tenure on audit quality.

The research looked at how provision of credit facilities to private sector businesses did (or didnt) affect the rate of economic expansion in Nigeria between the years 1980 and 2021. We used log-linear multiple regression to investigate both the short-term and the long-term dynamics of the connection between credit facilities to private businesses and overall economic expansion. The empirical findings demonstrated that provision of financial resources to private sector businesses had a considerable and favourable impact on economic expansion in Nigeria between the years 1980 and 2021. The findings also demonstrated that Nigerias economic climate is adversely affected by the countrys exchange rate and interest rate. In the short run, government spending in Nigeria has a big and beneficial impact on real gross domestic product (RGDP), but in the longer run, it has a detrimental impact on the economy. As a result, the report suggests that the government should make it a priority to ensure that private businesses have simple access to credit facilities. It is imperative that the public sector and the private sector work together to develop a fruitful partnership, with the public sector acting as a facilitator and the private sector committing to adhering to the rules and providing goods and services that are of high quality at prices that are competitive. In addition, the study suggested that Nigeria government should focus its policymaking efforts on achieving an optimal exchange rate, interest rate, and level of government expenditure to the private sector. This is so that these factors will have a stronger effect on the level of productivity in the private sector, thereby fostering faster economic growth.

The purpose of this study was to examine and analyze the effect of profitability and price earning ratio on company value through capital structure in the banking industry sector on the IDX. This research is explanatory through hypothesis testing to test the causal relationship between the variables of profitability, price earning ratio, company value and capital structure. The data used in this research is secondary data from annual report data and financial report data of banking companies. The sampling method used purposive sampling. Hypothesis testing in this study uses path analysis. The results showed that profitability did not support the increase in the capital structure of the banking industry sector on the Indonesia Stock Exchange, and the price earning ratio did not support the capital structure of the banking industry sector on the Indonesia Stock Exchange. Then, profitability supports an increase in the value of the banking industry sector company on the Indonesia Stock Exchange and the price earning ratio does not support an increase in the value of the banking industry sector company on the Indonesia Stock Exchange, the capital structure does not support an increase in the value of the banking industry sector company on the Indonesia Stock Exchange, and there is no support mediation between profitability and price earning ratio to company value through capital structure, so that capital structure cannot be an intermediary from profitability and price earning ratio to company value.

This study aims to: 1) find out and analyze the influence of leadership and organizational culture on work motivation, 2) find out and analyze the influence of leadership and organizational culture on employee performance, 3) find out and analyze the effect of work motivation on employee performance, 4) find out and analyze the influence of organizational culture on employee performance. leadership and organizational culture on employee performance through work motivation. The study was conducted at the Office of the Coordinating Ministry for Political, Legal and Security Affairs with a research sample of 80 respondents. The sampling technique used is simple random sampling technique. The data analysis method used descriptive analysis and path analysis. The results showed that: 1) there is an influence of leadership and organizational culture on work motivation, 2) there is an influence of leadership and organizational culture on employee performance, 3) there is an influence of work motivation on employee performance, 4) there is no influence of leadership and organizational culture on employee performance. employee performance through work motivation. The variable of work motivation does not give a role to leadership and organizational culture to improve employee performance

At BRI Unit X in Malang Indonesia, the increase in NPL in 2022 tends to increase significantly compared to before. This study aims to analyze how the application of the 5C principle in making credit decisions during the COVID-19 pandemic at BRI Unit X, Malang City. In addition, writing this topic also aims to analyze the impact of credit decision-making on the level of Non Performing Loans from BRI Unit X Malang during the COVID-19 pandemic and after the COVID-19 pandemic. This study uses an interpretive qualitative research method with a case study method. Sources of data from this study are: 1) Primary data, namely data obtained directly from researchers from sources. Primary data is obtained by conducting in-depth interviews with key informants, secondary data is data that is already available and collected by other parties such as tables, notes, photos, etc. The secondary data in this study was obtained from the BRI Unit X Non-Performing Loan (NPL) table from 2020-2022. The results of this study in giving credit decisions at BRI Unit X Malang must pass the stages by the applicable standard operating procedures (SOP). The 5C principles in providing credit decisions are character, capacity, capital, collateral, and condition. There is no difference in the procedure for applying the 5C principle in making decisions during the Covid-19 pandemic and before the Covid-19 pandemic. However, according to the informant, after the Covid-19 pandemic, the credit analysis process for customers based on the 5C principle was further tightened. Thus, at BRI Unit X Malang, several efforts were made to overcome problems such as: billing regularly and effectively. So the billing process has been well planned and scheduled until the credit granting period. In addition, the Account Officer (Mantri) supervises the business and intensively handles debtors who have credit problems.

The purpose of this study was to analyze the serial mediation function of employee involvement and organizational commitment on the influence of leadership style and workplace well-being on employee performance at the Satpol PP and WH offices in the South Aceh Regency. The population in this study were all employees of the Satpol PP and WH offices of South Aceh Regency, amounting to 110 people. The sampling technique used for data collection was carried out a census sampling technique, namely, the entire population was sampled. Data processing was carried out using SPSS and ADOs software using the structural equation model (SEM) technique. The results showed that of the six tested direct hypotheses, all of them showed a significant effect, except for one hypothesis. although the magnitude of the coefficient differs from one hypothesis to another. The insignificant effect is between the influence of leadership style on employee performance.

This study aims to determine the influence of the family environment on the entrepreneurial intention through self-efficacy in Generation Z. This type of research is quantitative with a population of Generation Z in Pengangsalan Village as the center of the songkok MSME industry, in Lamongan Regency. This research data collection using questionnaires, the number of samples studied were 100 respondents with criteria aged 18-25 years and did not have a business. The data analysis method used Structural Equation Modeling Partial Least Square (SEM-PLS). The results showed that there was a positive and significant effect of each related variable, namely the family environment on entrepreneurial intention, the family environment on self-efficacy, self-efficacy on entrepreneurial intention, and the family environment on entrepreneurial intention through self-efficacy.

The Double Track program is an effort made by the government to facilitate high school graduates who do not continue on to the undergraduate level with various skills so that when they graduate they have the skills to prepare for the world of work. The purpose of this study is to analyze the right business development strategy to be applied to the Double Track Program at SMAN 1 Tegaldlimo Banyuwangi. Sources of data come from school principals, teachers and students. Analysis of the data used is SWOT analysis. Results Based on the research, it is known that the business development factors of the Double Track Program at SMAN 1 Tegaldlimo consist of internal factors and external factors. The internal factors have a total score of 3.7 with a strength score of 2.4 and a weakness score of 1.3. Meanwhile, external factors have a total score of 3.1 with an opportunity score of 1.6 and a threat score of 1.5. After analyzing the data using the SWOT analysis technique, the result is that the alternative strategy used for the business development of the Doble Track Program at SMAN 1 Tegaldlimo is to use the SO strategy, which is in quadrant I which indicates that the position is very good for the development of the Doble Program. Keep track of the future. Thus the Double Track Program at SMAN 1 Tegaldlimo Banyuwangi can create a strategy that uses its strengths to take advantage of existing opportunities for business continuity.

Wonosari Village, Wonosari District, is located in Gunung Kawi, Malang Regency, which has an area of 4500 ha, with a population of 700,000. It is part of the Malang Regency with a distance of 30 km from Malang City. the purpose of this community service is to provide knowledge, understanding, skills and assistance on the management of village pilot tourism management so as to improve the performance of managers which will have an impact on the utilization of local potential related to local tourism management, improve welfare, the community economy and the performance of partner village governments in activities This community service is religious Gunung Kawi in Kebobang Village, Wonosari District, Malang Regency.

Wonosari Village, Wonosari District, is located in Gunung Kawi, Malang Regency, which has an area of 4500 ha, with a population of 700,000. It is part of the Malang Regency with a distance of 30 km from Malang City. the purpose of this community service is to provide knowledge, understanding, skills and assistance on the management of village pilot tourism management so as to improve the performance of managers which will have an impact on the utilization of local potential related to local tourism management, improve welfare, the community economy and the performance of partner village governments in activities This community service is religious Gunung Kawi in Kebobang Village, Wonosari District, Malang Regency.