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This study aimed to examine the influence of service quality, tax knowledge, tax sanctions, and taxpayer environment on taxpayer compliance at Regional Office of Pemalang District. The total population of  Civil Servantswas 9.962, the samples used in this study were 100 people. The analysis method used multiple linier regresion. According to classic assumtion test, it showed that the data valid and reliable. The result of t distribution showed service quality had t value 3,129 and more than t table (>1,985), therefore service quality had positive and significant influenceon taxpayer compliance. The result of t distribution showed tax knowledge had t value 2,891 and more than t table (>1,985), therefore tax knowledge had positive and significant influenceon taxpayer compliance. The result of t distribution showed tax sanctions had t value 2,731 and more than t table (>1,985), therefore tax sanctions had positive and significant influenceon taxpayer compliance. The result of t distribution showed taxpayer environment had t value -0,376 and less than t table (<1,985), therefore taxpayer environment didn’t influence taxpayer compliance.

This research aims to examine the liquidity ratio at the Ao' Gading Civil Servant Cooperative PGRI Ranting Balusu in the North Toraja Regency. This research's data analysis technique is the analysis of the liquidity ratio, which consists of the current ratio and the cash ratio .In 2018, the current ratio was calculated to be 3.51 %; in 2019, it was calculated to be 3.41 %; and in 2020, it was calculated to be 3.31 %. In 2018, the cash ratio was calculated to be 0.71 %, while in 2019 and 2020, it was calculated to be 1.04 % and 1.20 %, respectively. According to the rules set forth by the State Minister for Cooperatives and SMEs of the Republic of Indonesia, the Ao' Gading PGRI Ranting Balusu, North Toraja Regency, current ratio calculation findings indicate that it is not good, According to the decree of the State Minister for Cooperatives and UKM of the Republic of Indonesia, Number 06/M/KUKM/2006, dated May 1, 2006, and the outcomes of the cash ratio calculation at Ao' Gading PGRI Ranting Balusu, North Toraja Regency, they are classified as not good. According to the assessment requirements of the Indonesian Ministry of Cooperatives and UKM, the liquidity of the Ao' Gading PGRI Ranting Balusu Civil Servant Cooperative  is rated as poor based on the study conducted with several liquidity ratio formulas, Number 06/M/KUKM/2006 does not mean that it is illiquid but the cooperative does not optimize its current assets because its cash is still too small compared to its receivables even though its current assets are greater than its current liabilities.

This study aims to determine the effect of partially significant career development on employee job satisfaction at the Department of Communication and Informatics Statistics Bima Regency, to determine the effect of partially significant work motivation on employee job satisfaction at the Department of Communication and Informatics Statistics Bima Regency, to determine the development of career and work motivation simultaneously have a significant effect on employee job satisfaction at the Department of Communication and Informatics Statistics Bima Regency. The instrument in this study used a questionnaire with a Likert scale. The population in this study was 61 employees consisting of 41 civil servants, 7 regional honorary employees, and 13 non-permanent employees at the Department of Communication and Information, Bima Regency. The sample in this study were 41 civil servants with the sampling technique used, namely the purposive sampling technique. Data collection techniques using observation, interviews, questionnaires, documentation. The data analysis technique uses validity test, reliability test, multiple linear regression test, classical assumption test, multiple correlation coefficient test, coefficient of determination, t test and f test with the help of SPSS version 22 for windows. The results showed that career development had no significant effect on employee job satisfaction, work motivation had a significant effect on employee job satisfaction, career development and work motivation had a significant effect on employee job satisfaction at the Department of Communication and Informatics Statistics Bima Regency.  

This study aims to analyze and explain the level of competence and professionalism of the State Civil Apparatus (ASN) in improving services at the North Jakarta Fire and Rescue Service.  This research uses a qualitative method of collecting data through interviews, observations, and secondary data. The results showed that ASN's competencies include technical, managerial, socio-cultural, and integrity aspects. ASN professionalism involves attitudes, behaviors, and work qualities that reflect dedication, integrity, and responsibility. Education has met the competencies, but training is needed to improve employee professionalism. Public service civil servants at the North Jakarta Fire and Rescue Service are responsive, effective, efficient, and highly quality. An indicator of the success of employee professionalism is seen in the increase in fire and rescue service time. With adequate competence, high professionalism, and quality public services, civil servants in the North Jakarta Fire and Rescue Service can provide optimal services to the community. To achieve this goal, it is recommended to improve education training and implement a code of ethics, transparency, accountability, and efficient management of resources.

Kartikajaya Village is part of the Wonosari village area, before it became its own village known as Bleder. At that time it was still in the form of forests and swamps and was often used for TNI war games, especially Soldiers of the VII Military Command (now Kodam IV Dipenogero). Kartikajaya Village means the village is Resetement (Prokiamad) which is inhabited by retired TNI AD. It is one of the efforts. Located approximately 9 km from Kendal City, and approximately 10 km from the City of Patebon. Transportation that can be used is angkudes no. 3 and gig by day, and motorcycle taxi at night. When it was first formed this village was a local transmigration site for veterans of the war for independence, so that almost part of the population was retired soldiers. Now, along with the development of the region, the population of Kartika Jaya Village has begun to be heterogeneous in terms of livelihoods, from farmers, fishermen, factory workers, to private employees and civil servants. This research is a qualitative research. The data used in this study were obtained from interviews with Kartika Jaya residents and consumers and the results of the performance were analyzed to obtain a corrective action plan. In general, this study concludes that Kartika Jaya serves the market segment for young people and modern productive age and has a development plan that focuses on consumers (Customer oriented) and the voice of consumers who are very satisfied and satisfied with the performance of the marketing business produced by Kartika Jaya tourism.

The process of passing on or transferring family assets to children, to family descendants begins when the parents are still alive. The transfer of rights to assets in Muslim communities in Indonesia, apart from being in the form of inheritance, is also known in the form of gifts and wills. Looking at the phenomenon in Langkap village, researchers are interested in the practice of dividing inheritances, gifts and wills with economic considerations for the heirs, civil servant heirs will receive a smaller amount of inheritance than non-civil servant heirs. The distribution is based on the agreement of the heirs because this distribution prioritizes the principle of deliberation and consensus between the heirs. It should be noted that the phenomenon of inheritance distribution that occurs in Langkap village adheres to one of the hereditary systems that exist in Indonesia, namely the bilateral system. This bilateral system attracts both the father's and mother's lineages, so that in this kind of family, in essence, there is no distinction between the heirs from the mother's side or the father's side. The reasons for dividing inherited assets based on economic considerations include, among other things, a sense of compassion, avoiding inequality. economy, and avoid conflict. Ways to avoid conflict can be done by dividing inheritance assets taking into account the economic considerations of the heirs, dividing inheritance assets equally, deliberation and handing over problems to the village.

This study aims to look at the effect of communication skills and organizational climate on work performance with job satisfaction as a moderating variable in all 24 Urban Village Offices in Bukittinggi City. The sample in this study was 94 civil servants consisting of 1 Village Secretary and 3 Section Heads in each Village Office in Bukittinggi City who were directly responsible to the Village headman. The data analysis method used is SEM (Structural Equation Modeling) analysis technique based on PLS (Partial Least Square) variance. Data collected through questionnaires, interviews, and documentation studies. The results of this study show that the variable communication skills and organizational climate both have a positive and significant effect on work performance variables in the Urban Village Offices in the City of Bukittinggi. So is the case with the variable job satisfaction which also has a positive and significant effect on the variable work performance. From the moderating variable used is the job satisfaction variable, it can be seen that job satisfaction strengthens the influence of communication skills on work performance, but conversely, the results obtained show that job satisfaction has a negative effect or weakens the relationship of organizational climate on employee job performance in Urban Village throughout Bukittinggi City.

PT TASPEN (PERSERO) is an Indonesian State-Owned Enterprise engaged in pension fund insurance and taboo PT TASPEN (PERSERO) is an Indonesian State-Owned Enterprise engaged in insurance for pension funds and old age savings which refers to Government Regulation Number 20 of 2013 About Amendments to Government Regulation Number 25 of 1981 concerning Civil Servants' Social Insurance. PT TASPEN (PERSERO) in carrying out its role is not always able to fulfill the rights of Civil Servants on pension rights and old age savings because of the things that are needed in the fulfillment of pension rights and old age savings. These matters are concerning the role of PT TASPEN (PERSERO) in organizing pension and old-age savings programs that will later be entitled to receive severance pay and receive other pension rights based on applicable regulations. The problem in this study is about the risk of social insurance juridical for employees of PT TASPEN (PERSERO) Semarang Main Branch Office who apply for early retirement before the specified retirement age limit. This research is a type of normative juridical research that focuses on studying the application of positive legal norms or norms. From the results of this study indicate that, the juridical risk when applying for an early retirement is not legal unless the person concerned is in trouble, at the time of retirement will get administrative sanctions in the form of postponement of retirement or severance pay. With old age referring to Government Regulation Number 20 of 2013 concerning Amendments to Government Regulation Number 25 of 1981 concerning Civil Servants' Social Insurance. PT TASPEN (PERSERO) in carrying out its role is not always able to fulfill the rights of Civil Servants on pension rights and old age savings because of the things that are needed in the fulfillment of pension rights and old age savings. These matters are concerning the role of PT TASPEN (PERSERO) in organizing pension and old-age savings programs that will later be entitled to receive severance pay and receive other pension rights based on applicable regulations.

The purpose of this research is to examine the effect of job experience, independence, objectivity, integrity, and competence on the quality of audit results at Representatives BPKP of Central Java. Job experience was measured by indicators the length of works as an auditor and the number of inspection tasks are performed. Independence was measured by indicators of independence in programming, in the execution of work, and independence in reporting.Objectivity was measured by indicator, free from conflict of interest and disclosure of factual conditions. Integrity was measured by indicator honesty, courege, prudence, and responsibility that auditors have. Competency was measured by indicator personal quality, general knowledge, and specialized expertise. While quality of audit results was measured by indicator of compliance with auditing standard and quality of examination report. The population of this study is civil servants whose work at Representatives BPKP of Central Java with sample is the civil servants has been following education and training as functional auditor. Data analysis was performed with multiple linear regression model. Test result showed that job experience, independence, and objectivity has no effect on quality of audit result at representatives BPKP of Central Java. While the integrity and competence have influence to quality of audit result at representatives BPKP of Central Java. Key words: job experience, independency, objectivity, integrity, competency, quality of audit result.