This study analyzes tax knowledge, tax morality, tax volunteers as well as tax compliance with the aim of measuring the influence of tax knowledge, tax moral and tax volunteers against tax compliance. The role of tax volunteers is important in tax understanding to increase tax compliance. Using the Slovin formula, the number of samples were taken as much as 100 samples of the total population in which there are 63,099 individual taxpayers. A Likert scale of 1 (strongly disagree) to 5 (strongly agree) was used as the study questionnaire. The test was conducted by using Partial Least Square (Smart PLS). This study showed that taxpayer compliance was significantly affected by tax knowledge, tax moral and tax volunteers. Given the importance of tax volunteer factors in increasing tax understanding and tax compliance, so the role of tax volunteers is indispensable. Tax moral is also an important factor that improves tax compliance. These meaningful results are really helpful in order to understand more about the challenges of taxpayer compliance improvement. These results also provide advanced stuffy on different tax subjects, in addition to the theoretical and social relevance, as well as the fact that study related to moral and tax volunteers is still very little.

An operational audit is an examination conducted to review (systematically) part or all of the organization's activities in order to evaluate whether the available resources have been used effectively and efficiently. The front office cashier is one of the most important parts because it has the main function of carrying out tasks related to guest account payments at check-in and check-out related to the hotel's main source of revenue. Payment transaction processes and reports on transactions made must comply with applicable Standard Operating Procedures. This study aims to analyze and reveal the performance of the front office cashier related to payment transactions made by guests during check-in and check-out at the Renaissance Bali Uluwatu Resort & Spa. The data used in this research comes from primary data obtained by conducting interviews and documentation. The analysis technique used is the Miles and Huberman analysis technique, where the activities in qualitative data analysis are carried out interactively and continue to completion, so that the data is saturated. The results of the operational audit on the cashier's front office performance is the front office cashier's performance is considered to be efficient but less effective. This can be seen from the frequent occurrence of shortcomings when reporting, namely the attached transaction proof in the form of a credit card slip, which based on the SOP should also be attached to the cashier's journal report submitted to the Finance Department.

The phenomenon of small-scale chicken farmers producing eggs is threatened by rising costs, scarcity of feed, and the entry of eggs from outside competitors. In addition, small-scale chicken breeders have weaknesses including not having a production plan, high labor turnover, and dependence on feed to suppliers. Based on these conditions, the strategic positioning of small-scale chicken farmers is in the cleaning position. 10 small-scale chicken farmers form investment partnerships in feed processing to meet the feed needs of members of investment partners. The purpose of this study is to analyze and uncover positioning after there is a partnership investment, and whether this investment can reduce production costs. This study determined informants of 10 small-scale chicken farmers, data collected by the triangulation method. The data collected was analyzed using the SWOT method and relevant costs. The results showed that strategic investment partnerships can form competitive strategic positioning, and the implementation of strategic partners can reduce production costs.

Penelitian ini dilatarbelakangi dengan kekurangsehatan LPD. Penelitian ini bertujuan untuk menganalisis dan mengungkap penyebab kekurangsehatan LPD. Teori yang digunakan dalam penelitian ini adalah fenomenalogi Husserl. Penelitian kualitatif ini dalam pengumpulan data menggunakan wawancara, dan hasil pengumpulan data berupa manuskrip wawancara. Langkah-langkah yang dilakukan dalam metode fenomenologi meliputi: intentional analysis, epoche dan Eidetic reduction. Hasil penelitian menemukan bahwa kekurangsehatan LPD disebabkan penyalahgunaan kewenangan dalam pemberian pinjaman.Untuk menyelesaikan penyalahgunaan kewenangan dalam pemberian pinjaman disarankan diselesaikan melalui pengadilan. Kata-kata kunci: kekurangsehatan, fenomenalogi, dan penyalahgunaan kewenangan.