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This research is motivated by initial observations that show that the Implementation of Law Number 28 of 2009 concerning Regional Taxes and Regional Levies has not been optimal, as seen from the large number of tax arrears that must be fulfilled by the Ciamis Regency DPPKAD. PBBP2 (Rural and Urban Land and Building Tax) revenue has not reached the predetermined target. The increase in Regional Original Revenue (PAD) is carried out by following the right tax principles, including the application of sanctions for violations. This study uses a quantitative descriptive method with a population of 33 people, and a total sampling technique, so that the sample also totals 33 people. Data was collected using questionnaires. The results of the study show that the implementation policy of Law Number 28 of 2009 concerning Regional Taxes and Regional Levies received a total score of 2262, which is included in the high category according to the benchmarks used. PBBP2 admissions at the Ciamis Regency DPPKAD received a total score of 2289, also in the high category. Based on hypothesis proof, the policy of implementing Law Number 28 of 2009 has an effect of 77.3% on the receipt of PBBP2 in the Ciamis Regency DPPKAD, while 22.7% is influenced by other factors that are not studied.

This research was conducted because the author observed the conditions at the Ciamis Regency Regional Financial and Asset Management Revenue Office, which showed that some employees had suboptimal performance even though they already had adequate competence. This low performance is caused by a lack of attention and support from leaders, lack of cooperation between divisions, employee competencies that are still below organizational expectations, and rapid development of information technology that is not balanced by the improvement of knowledge, skills, and work attitudes of employees. As a result, the results of the work produced have not been optimal. Many employees lack discipline in carrying out the rules and work procedures set by the organization, which can also be seen from the untimely attendance and the presence of employees who are absent from their duties. Employee empowerment is also uneven because employees who have the necessary skills are limited, so more work is done by certain employees only. The delegation of work is also often not accompanied by a complete explanation to the recipient, causing the completion of the work to exceed the set time target and the quality of the work is not optimal. The purpose of this research is to study, know, and analyze the influence of the work environment, competence, and empowerment on employee performance. This study uses an explanatory survey method with a quantitative approach, as well as descriptive and inferential statistical data analysis techniques with correlation analysis and multiple regression analysis tools. The results of the study show that the work environment, competence, and empowerment are empirically in high condition, and have a significant influence on employee performance. A good work environment, very high competence, and optimal empowerment have a positive effect on high employee performance.

The solutions for the problem of less optimal strategy implementation in BBI Sukamaju need to be found, and as the first step, efforts are needed to evaluate the chosen strategy, to review and to re-evaluate the situations (strengths, weaknesses, opportunities and business threats), and also to update the formulated strategy so that it suits the developments of the external environment in order to support the efforts of function development of Balai Benih Ikan (BBI) on Dinas Peternakan dan Perikanan Kabupaten Ciamis at Supplying of Quality Fish Seeds in Ciamis Regency. This study explains the steps for choosing the right strategy based on the Routweer concept approach by comparing the performance of the strategy before the new strategy is introduced, which is the development strategy or known by the name Restructurisation. By using a semi-structured interview method, SWOT analysis and QSPM, there will be found an effective strategy that can help achieve the organization’s objectives effectively and efficiently to support the vision, mission and the goals of regional development. From this research, based on QSPM calculation results, it can be concluded that the strategy improves coordination with various work partners (7,8), increases the partnership with UPR to increase the seed production, increases the cooperation with universities, research institutes and other partners (6,25), and becomes a priority strategy.