Coffee has good prospects in agroindustry despite overproduction worldwide. Indonesia is ranked 4th in the world ’s main coffee producer after Brazil, Vietnam, and Colombia. One of the regencies of coffee-producer regions is Ngawi Regency which is located on the slopes of Lawu Mount. Coffee quality is the main criterion to compete with other coffee producers. The way to improve the quality of Indonesian coffee is by upgrading post-harvest handling processes. The aim of this study was the evaluation of the process of post-harvest coffee to conform with GMP (Good Manufacturing Practises) to develop farmers entrepreneurship. The research respondents were 50 coffee farmers obtained by purposive sampling method. The results showed that coffee farmers in Ngrambe Subdistrict, Ngawi District, use the dry process in the process of stripping coffee beans (81.35%). The quality of the coffee picking process is low (53.62%). Generally, coffee farmers do not sort (71.23%). The coffee storage process is also low (52.35%). The efforts required to follow up this research including the dissemination of post-coffee harvest technology that is in accordance with GMP. Furthermore, it can improve the competitive advantages of the product.

Pengusaha di Asosiasi Keripik Tempe Sanan Kota Malang perlu memperhatikan kebahagiaan kerja, motivasi kerja, dedikasi organisasi, dan kinerja karyawan. Proses peningkatan kinerja pekerja sangat penting. Prosedur ini sangat penting bagi reputasi perusahaan, yang sama pentingnya dengan kepentingan keuangan perusahaan. Karena kepuasan kerja terkait dengan keterlibatan dan retensi karyawan, ini merupakan faktor penting bagi bisnis untuk dipertimbangkan. Dedikasi organisasi pada UMKM Paguyuban Keripik Tempe Sanan Kota Malang telah meningkatkan kinerja pegawai dan kepuasan kerja. Populasi pada riset ini yaitu pengrajin keripik tempe di Jl. Sanan gang III. Jumlah sampel sekitar 80 orang responden dengan memakai metode pengambilan sampel jenuh. Analisis data menggunakan path analysis dengan program Partial Least Square (PLS) 3.00. Temuan riset  membuktikan motivasi kerja dan kepuasan kerja berdampak langsung maupun tak langsung pada kinerja karyawan melalui komitmen organisasi.

The purpose of this study was to determine the effect of applying the E-Filing system to Taxpayer Compliance. The population in this study is the small business unit in Batu District. The research sample is 80 taxpayers. the sampling method uses simple random sampling, the data analysis technique is using regression. The results showed that the first hypothesis namely the adoption of the E-Filling system against Taxpayer Compliance was accepted, In the second hypothesis Understanding Taxation of Taxpayer Compliance was accepted and the third hypothesis there was a significant effect of taxation sanctions on tax compliance.

Background - Human resources are an important factor in an organization and must be of good quality, that is to have a competent spirit and also perform well. The existing commitment in employees towards the organization is an important instrument for improving employee performance. Organizational culture is a need to be developed in an organization with the aim to be able to overcome all problems that arise. Organizational culture can be said to be good when it can be proven by looking at employee turnover Aim - This study aims to determine the direct and indirect effects of organizational culture variables, organizational commitment and employee performance. Design / methodology / approach – This research belongs to exploratory field research to explain the relationship between organizational culture and employee performance. The number of respondents involved was 100 respondents, all of whom were employees at the One Stop Integrated Capital and Service Office in East Kalimantan. Research instruments using questionnaires, research analysis using path analysis. Finding – The results prove all paths in this path analysis are significant. Employees in the organization need an understanding of the culture in the organization so that performance increases while there is also an element of commitment that is a variable between the organizational culture and employee performance. Research Implication – In this study has the implication of providing direction for organizational behavior research by taking into account organizational factors and other individual factors that can improve employee performance in the organization. besides that, in subsequent studies can add the variable job satisfaction, motivation. Limitation – The limitation that can affect the results of this study is to use a questionnaire so that the possibility of researchers less anticipating respondents who just answered

A conducive company will grow and develop by focusing on its human resources in the hope of optimally carrying out the function of its human resources. The objectives in this study are: (1) To examine the simultaneous effect between competence, employee career development and work motivation on employee performance? (2) To examine the simultaneous effect between competence, employee career development and work motivation on employee performance? The population in this study were civil servants in the Environment Research Center for Sweetener Crops and East Java Fiber as many as 171 employees. While the sample used in the study was 77 people. The results of the study show that there is a significant and simultaneous influence between competencies, career development and work motivation on employee performance. Furthermore, which has the greatest influence is the competence variable that is equal to 0.484.