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.

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.

The empowerment of non-civil servant employees is a crucial strategy for enhancing organizational performance, particularly in the public sector. This study aims to understand empowerment from the perspective of non-civil servant employees, identify its positive and negative impacts, and analyze its influence on workplace conflicts. Using a qualitative approach with a case study method, the research involved 15 non-civil servant employees at the Investment and One-Stop Integrated Service Office (DPMPTSP) in Mojokerto City who had worked for at least one year. Data were collected through in-depth interviews, observations, and document analysis. The findings indicate that employee empowerment contributes to increased motivation, creativity, adaptability, and inter-employee communication. However, challenges such as lack of supervision and potential conflicts due to unequal distribution of authority were also identified. The study's implications highlight the need for empowerment policies accompanied by effective supervision systems to minimize negative impacts. Recommendations are provided for government organizations to enhance empowerment evaluation mechanisms to create a more productive and harmonious work environment.

This study aims to analyze the effect of competence and compensation on employee performance with work motivation as a mediating variable at the Environmental Service Office of Mojokerto City. The research method used is quantitative with an explanatory approach. Data was collected through a survey using questionnaires completed by 81 employees as respondents. The analysis technique used is path analysis with the help of SPSS 22. The results show that competence has a significant effect on employee performance (? = 0.410; p < 0.001) and a significant effect on work motivation (? = 0.407; p < 0.001). Work motivation also significantly affects employee performance (? = 0.271; p = 0.008). Meanwhile, compensation does not have a direct effect on employee performance (? = 0.116; p = 0.215) but has an indirect effect through work motivation (? = 0.145; p = 0.166). Path analysis shows that competence has a total effect of 0.577 on employee performance, while compensation has a total effect of 0.133. The implications of this study indicate that increasing employee competence can enhance motivation and performance, while the compensation system needs to be adjusted to be more effective in improving employee productivity.