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 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.

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.

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 study aims to analyze marketing communication strategies in increasing student enrollment at SMK Mambaul Hisan in Blitar Regency. The research method used is a descriptive qualitative approach with data collection techniques through interviews, observations, and documentation. The respondents of this study consist of the school principal, teachers, and administrative staff. The results indicate that the implemented marketing communication strategies, both internally through the 4P marketing mix and IMC theory, and externally through engagement with the government, community, and students, have contributed to the annual increase in student enrollment. Despite challenges such as low public interest in pesantren-based schools, supporting factors such as educational innovation and improved facilities have strengthened the effectiveness of these strategies. This study provides implications for the development of more effective and sustainable educational marketing strategies.