The local government requires funds to carry out regional development and operational expenses. One of the revenue sources for the Mojokerto City Government is the sanitation service levy. Therefore, it is necessary to ensure the security and enhancement of this revenue, one of which is through internal control of tax collectors. This study employs a qualitative research method with an approach based on five components: control environment, risk assessment, control activities, information and communication, and monitoring, as outlined in Government Regulation No. 60 of 2008. This research was conducted due to the observed decline in the percentage of regional levy revenue in the Local Revenue (PAD) of Mojokerto City. The findings indicate that key stakeholders involved in levy collection are not fully aware of the fundamental procedures for tax collection. Additionally, there is no clear Standard Operating Procedure (SOP) for tax collectors, nor is there a mayoral regulation governing the collection of sanitation service levies by tax collectors. Nevertheless, internal control over tax collectors has been implemented effectively, although it primarily relies on the procedures established by the revenue treasurer. This implies that while formal procedures have not yet been clearly defined, the implementation aligns with the principles of Government Regulation No. 60 of 2008.

This research aims to determine the enforcement of forestry law in the administrative aspect in Indonesia and the role of the Ministry of Environment and Forestry in addressing the issue of forest and land fires in Indonesia which have an impact on environmental destruction because land is cleared, that forest fires will cause pollution and forest damage. The challenges and obstacles in carrying out supervision and enforcement that arise are funding and human resource factors, lack of public awareness, and how law enforcement officers act. Earth water and all natural resources are the pillars of the economy in Indonesia with an understanding of togetherness and family where according to Article 33 paragraph (3) control is held by the state for the prosperity of society, not individuals. This research uses a normative juridical approach, examining the applicable laws and regulations as well as their implementation in society through a descriptive-analytical presentation and data collection. Forestry Law No. 41/1999 and Law No. 39/2014 is a forest empowerment regulation in Indonesia to protect the plantation sector. In this case, the Ministry of Environment and Forestry filed a lawsuit for compensation and took action against the perpetrators of forest fires and environmental degradation with administrative fines against PT RKA and PT ABS. Provisions in the regulations limit forest use which leads to forest destruction by corporations with the application of criminal sanctions for violators as a measure for law enforcement and forest conservation in the future. The novelty of this research is that it discusses the administrative law side.
Penelitian ini bertujuan mengetahui penegakan hukum kehutanan dalam aspek administrasi di Indonesia dan peran KLHK dalam menyikapi persoalan kebakaran kawasan hutan dan lahan tanah di Indonesia yang berdampak pada peluluhlantahan lingkungan hidup dengan alasan pembukaan area lahan, bahwa kebakaran hutan akan menimbulkan pencemaran serta kerusakan hutan. Tantangan dan hambatan dalam menjalankan pengawasan dan penegakan yang muncul ada pada faktor dana maupun SDM, kurangnya kepedulian masyarakat serta bagaimana aparat penegak hukum dalam bertindak. Bumi dan air serta seluruh kekayaan alam sebagai tonggak perekonomian di Indonesia dengan paham kebersamaan dan kekeluarga dimana menurut Pasal 33 ayat (3) penguasaannya dipegang oleh negara guna kemakmuran masyarakat, bukan perseorangan. Penelitian ini menggunakan pendekatan yuridis normative, mengkaji ketentuan dan peraturan yang berlaku serta penerapannya di masyarakat dengan bentuk sajian deskriptif analitis serta menggunakan pengumpulan data. UU Kehutanan No. 41/1999 dan UU No. 39/2014 adalah regulasi pemberdayaan hutan di Indonesia untuk melindungi sektor perkebunan. KLHK pada kasus ini mengajukan gugatan ganti rugi dan menindak pelaku kebakaran hutan serta degradasi lingkungan dengan sanksi denda administratif terhadap PT RKA dan PT ABS. Ketentuan dalam regulasi pembatasan pemanfaatan hutan yg mengarah pada kerusakan hutan oleh korporasi dengan penerapan sanksi pidana bagi pelanggar sebagai langkah penegakan hukum dan pelestarian hutan di masa depan. Kebaruan dalam penelitian ini adalah membahas terkait sisi hukum administrasinya.

This study examines the principal's role in enhancing teacher performance at MI Sunan Ampel Curahsawo Gending, Probolinggo Regency, and explores the strategies used and their impact. Using a qualitative descriptive approach, data were collected through interviews, observations, and documentation. The principal, acting as a supervisor, evaluator, and educator, implements strategies such as fostering a sense of belonging, collaborating with external organizations for training, providing motivation, and improving teacher welfare. Additional strategies include issuing clear directives, offering constructive feedback, accepting suggestions, and promoting group discipline. These efforts lead to better lesson planning, diverse teaching methods, a conducive classroom environment, and effective instructional media use. It is recommended that principals continue enhancing leadership quality and motivational strategies to optimize teacher performance.

This study aims to describe the characteristics of performance assessment variables, leadership style, OCB, and employee engagement, and analyze their influence on each other at KPP Pratama Malang Selatan. Specifically, this study examines the influence of performance assessment on employee engagement, leadership style on employee engagement, employee engagement on OCB, and the relationship between performance assessment and leadership style on OCB both directly and through employee engagement. This study is explanatory with data collection using a survey. The population of the study was 91 employees, but the sample used was 80 State Civil Apparatus (ASN) who did not carry out leadership functions at KPP Pratama Malang Selatan. The data were analyzed using path analysis with the help of the WarpPLS 6.0 program. The results of the study indicate that: (1) performance assessment has a significant effect on employee engagement; (2) leadership style has a significant effect on employee engagement; (3) employee engagement has a significant effect on OCB; (4) performance assessment has a significant effect on OCB; (5) leadership style has a significant effect on OCB; (6) performance assessment has a significant effect on OCB through employee engagement; (7) leadership style has a significant effect on OCB through employee engagement. Based on these findings, it is recommended that KPP Pratama Malang Selatan continue to improve performance assessment and leadership style to strengthen employee engagement and OCB.

Along with the development of the industrial sector, companies are competing to create quality and affordable products. To support production, automation tools have emerged that help the production process so that it is faster. One of the machines that is widely used by large factories is a 3-phase induction motor. 3-phase induction motors are often used in driving equipment in industry because they have a simple construction, are relatively cheap, lightweight, have high efficiency, and are easy to maintain. This study utilizes the A3114 hall effect sensor device, PZEM-PP4T Sensor, 20x4 LCD, ESP32 module, Relay, Mitsubishi D700, MCP 4725 Sensor. The tests carried out showed that the performance of the sensor for measuring speed, voltage, and current on 3-phase motors has a high level of accuracy. Testing of motor speed shows a difference in speed value (Rpm) between the hall effect sensor and the tachometer, with an average accuracy percentage of 4,12%, indicating that the hall effect sensor has a fairly good level of accuracy. For voltage measurement, the Pzem sensor compared to the Multitester produces an average accuracy percentage of 0,90%, indicating that the pzem sensor is very reliable. Meanwhile, current testing shows a difference in value between the pzem sensor and the multitester with an average accuracy percentage of 0,98%, indicating a fairly high level of accuracy. Overall, this system can be relied on for measuring operational parameters of 3-phase motors because it has consistent and good accuracy. With this research, the 3-phase induction motor monitoring system which was originally done manually has changed to automatic and has a fairly high level of work efficiency.

Human Resources (HR) are a crucial asset for companies and must be effectively managed and developed to maximize performance and achieve the company’s objectives. In this study, the focus is on Small and Medium Enterprises (SMEs), which undeniably play a vital role as the backbone of the national economy. This research aims to analyze the impact of empowerment, entrepreneurship, and self-efficacy on employee productivity in SMEs, specifically in Batik Tulis SMEs in Malang Raya. Additionally, the study seeks to identify the most dominant factor among these three variables in influencing employee productivity. The research employs multiple linear regression analysis, with data collected through questionnaires from 102 respondents selected using a census method. The findings indicate that empowerment, entrepreneurship, and self-efficacy have significant simultaneous and partial effects on employee productivity. However, self-efficacy was found to be the most dominant factor affecting employee productivity, contrary to the initial hypothesis that identified empowerment as the dominant variable. The novelty of this study lies in its discovery that self-efficacy has a significant influence on employee productivity.

This study aims to analyze the effect of service quality and tax sanctions on taxpayers' motivation and its impact on compliance in paying Land and Building Tax (PBB). The research employs a quantitative approach using a survey technique. Data were collected through questionnaires distributed to 100 taxpayer respondents at the Regional Tax Service Agency of Malang City. The data were analyzed using path analysis to examine direct and indirect relationships among variables. The findings reveal that service quality significantly influences taxpayers' motivation but does not directly affect tax compliance. Conversely, tax sanctions do not significantly affect taxpayers' motivation but have a direct impact on tax compliance. Additionally, taxpayer motivation acts as a mediating variable in the relationship between service quality, tax sanctions, and tax compliance. These findings suggest that improving tax compliance can be achieved through a combination of enhanced service quality, strict enforcement of tax sanctions, and strategies to increase taxpayers' motivation.

This research aims to analyze the impact of change leadership on the digital transformation of universities through strategic capabilities as an intermediary factor, highlighting Sumer University as a model for the study. The study focused on diagnosing the reality of the application of change leadership and the university's readiness for digital transformation, in addition to measuring the relationship between these variables. The research relied on the descriptive analytical approach and the size of the community was (284) in (9) colleges of Sumer University, which included a random sample of 161 leaders at Sumer University (the university president, the university president's assistant, the dean, the assistant dean, the head of the department, and the division director). A questionnaire was designed as the main tool for collecting data, based on solid measures on the research variables (change leadership, digital transformation) with the results analyzed using SPSS and Amos software. The research concluded the importance of enhancing change leadership as a means of improving digital transformation and developing university performance. Statistical methods were used, including (validity and reliability test, normal distribution test, confirmatory factor analysis, mean, standard deviation, coefficient of variation, relative importance, Pearson correlation coefficient, simple linear regression, etc.) to test the main and sub-hypotheses of the research. A set of conclusions were reached, the most important of which is that the dimensions of change leadership play an effective and influential role in one of the dimensions of digital transformation, which is digital leadership in general

Admission services in the emergency department (IGD) are an important part of hospital operations that require effective management to support health services. Optimal medical record management requires human resource planning according to actual workload. This research was conducted to analyze the need for admission registration at the Duren Sawit Regional Special Hospital (RSKD) with a quantitative approach using descriptive methods. The research results show that RSKD Duren Sawit has Standard Operational Procedures (SPO) which refer to Minister of Health Regulation No. 33 of 2015 in planning health human resource needs (HRK). Health workload analysis indicates that the ideal requirement is seven admissions officers, while currently only five officers are available, so there is a shortage of two officers. Factors that influence the workload of admission registration include: Man, namely the limited number of officers in the medical records unit, Machine, namely the BPJS server down and power outages, Material, namely the mixed admissions work room with the cashier so the medical record files are still in one room, Method, namely the HR application process at RSKD Duren Sawit found no obstacles, Money, namely there is no budget planning for additional officers in the medical records unit.

Research on variables that impact the occurrence of stunting, namely maternal circumstances during pregnancy, which include maternal age, maternal BMI, maternal weight increase throughout pregnancy, and newborn birth weight, remains contentious and has not been thoroughly investigated. The goal of this study was to examine the association between maternal circumstances during pregnancy, child birth weight, and the occurrence of stunting in toddlers at the Bangetayu Health Center in Semarang City. This study utilized an observational analytical case-control approach with a purposeful selection of 80 children (40 stunted and 40 not stunted). The factors investigated were maternal circumstances such as maternal age during pregnancy, maternal weight increase during pregnancy, maternal BMI, infant birth weight, and the prevalence of stunting in toddlers. The data were analyzed using univariate, bivariate, and multivariate methods. This study found a strong correlation (p-value < 0.001) between mother age during pregnancy and stunting rates. However, no significant link was seen between maternal weight growth during pregnancy (p = 0.805). Stunting is associated with maternal BMI (p-value < 0.001). There is no significant link between infant birth weight and the incidence of stunting (p-value = 0.745). Maternal age is the most influential variable on the incidence of stunting at the Bangetayu Health Center, with mothers aged 20-35 years having a 13 times higher risk of giving birth to stunted children and mothers with abnormal BMI having a 9 times higher risk. The frequency of stunting is linked to maternal conditions and newborn birth weight.