ABSTRACT
Budget policy is a strategic instrument for local governments to respond to regional economic dynamics and achieve community development and welfare. This study aims to analyze the implementation of the budget policy, as stipulated in Regional Regulation Number 8 of 2023 on the Regional Revenue and Expenditure Budget for Fiscal Year 2024, in Malang Regency, and to identify the supporting and inhibiting factors in its implementation. This study uses a qualitative, descriptive research approach. Data collection techniques included in-depth interviews, observation, and documentation. Data analysis was carried out using data reduction, data presentation, and conclusion drawing techniques. The results show that budget policy implementation in Malang Regency has been carried out in accordance with the regulatory framework and formal mechanisms of local government, but has not been fully optimal in addressing regional economic dynamics. Based on George C. Edward III's policy implementation theory, the internal policy communication aspect has been running quite well, but external communication to the community and MSMEs remains limited. Limited regional budgets, gaps in human resource capacity between OPDs, and suboptimal information technology support affect the effectiveness of policy implementation. The disposition of policy implementers shows a positive trend, although there are variations between individuals and work units. Meanwhile, the bureaucratic structure has a clear division of tasks, but the complexity of procedures and coordination across regional government agencies (OPDs) pose obstacles to increasing policy flexibility. Supporting factors for budget policy implementation include the commitment of regional leaders and officials, a structured planning and budgeting system, and public support and participation. Inhibiting factors include budget limitations, bureaucratic complexity, national and regional economic dynamics, and changes in central government polic

ABSTRACT
Globalization has both negative and beneficial effects on the development of country’s economy. Developing countries are more susceptible to the negative consequences of globalization, and given the current wave of globalization, it will be difficult for developing countries to insulate their domestic economies from the vagaries of globalization. This study therefore examine the impact of globalization on economic development in Nigeria. Globalization is proxied by the degree of trade openness, foreign direct investment inflow, foreign portfolio investment inflow and exchange rate while economic development is measured in terms of the human development index. To conduct the study, annual time-series data from 1990 to 2022 were analysed using the autoregressive distributed lag (ARDL) model. The findings from the study indicated that globalization via degree of trade openness and exchange rate negatively affects the development of the Nigerian economy. On the other hand, globalization through foreign direct and foreign portfolio investments inflows made insignificant positive contribution to economic development in Nigeria. Among other things, it is recommended that there is the need to improve the country’s competitiveness in international trade transactions so as to reduce the vulnerability of the economy to the perils of globalization.

ABSTRACT
Efforts to improve the performance of personnel in the Personnel Service at Iswahjudi Air Force Base, Magetan, require effective human resource management to achieve the desired performance in line with expectations. Factors that will influence member performance include recruitment, work motivation, and work discipline; these factors are mutually supportive in producing better member performance. The purpose of this study is to analyze the influence of recruitment, work motivation, and work discipline on the performance of members of the Personnel Service of Iswahjudi Air Force Base, Magetan, both simultaneously and partially. This study also aims to analyze which variables from recruitment, work motivation, and work discipline have the most significant influence on the performance of members of the Personnel Service of Iswahjudi Air Force Base, Magetan. The research method used is explanatory. The research population comprises all members of the Personnel Service at Iswahjudi Air Force Base, Magetan, totaling 76. Considering the population is not too large, a census study is used; namely, all members of the Personnel Service of Iswahjudi Air Force Base, Magetan, will serve as the research respondents. The analysis method uses multiple linear regression and hypothesis testing. The research results show that recruitment, work motivation, and work discipline affect the performance of members of the Personnel Service at Iswahjudi Air Base, Magetan, both simultaneously and partially. Furthermore, this research identifies that work motivation has a dominant influence on the performance of members of the Personnel Service at Iswahjudi Air Base, Magetan.

ABSTRACT
Agriculture plays a central role in Kenya’s economy, employment, and food security; yet its contribution to tax revenue remains relatively low. This study examines agricultural taxation in Kenya, focusing on tax design, incentives, exemptions, and recent policy reforms, and situates Kenya’s experience within a broader international context. Using a qualitative policy analysis and comparative institutional approach, the study reviews finance laws, tax legislation, VAT regulations, and policy documents from the 1990s to 2025. The analysis reveals that Kenya has heavily relied on VAT exemptions and the reclassification of agricultural inputs to protect farmers and maintain food prices. However, the shift from zero rating to exemption has increased embedded tax costs along agricultural value chains, raising production costs without improving revenue performance. The findings further indicate that tax incentives and compliance tools are not neutral, as they tend to favor larger and more formal agribusiness firms while increasing cost pressure on small-scale farmers. Administrative reforms such as withholding tax proposals and digital tax systems have improved visibility but also risk encouraging informality when compliance costs rise without clear benefits. Comparative evidence from the European Union, the United States, China, Brazil, Uganda, and Tajikistan confirms that effective agricultural taxation depends more on tax design, predictability, and institutional capacity than on higher tax rates. The study concludes that Kenya’s current approach creates a structural conflict between revenue mobilization and agricultural sustainability. Policy reforms should shift toward more transparent, predictable, and targeted tax instruments that support productivity, safeguard food security, and enhance long-term revenue stability.

ABSTRACT
This study aims to analyze the influence of the work environment and work motivation on employee performance, with work ability as a mediating variable, at PT Pertamina Patra Niaga Integrated Terminal Tenau Kupang. Employee performance is a strategic factor in ensuring the effectiveness and sustainability of an organization, especially in the energy sector, which demands high operational and work safety standards. This study uses a quantitative, explanatory research design. The research population included all 71 contract employees of PT Pertamina Patra Niaga Integrated Terminal Tenau Kupang, so the sampling technique used was a census. Data collection was conducted through a structured questionnaire that had been tested for validity and reliability. Data analysis used path analysis in SPSS to test the direct and indirect effects among variables. The results show that the work environment and work motivation affect employee work ability. That work ability helps explain the relationship between the work environment and employee performance. These findings indicate that improving employee performance is influenced not only by external factors such as the work environment and motivation but also by employees' work ability. Organizations need to integrate policies to improve the work environment and strengthen motivation with ongoing work ability development programs. This study is expected to contribute theoretically to the development of human resource management and serve as a practical reference for policy-making to improve employee performance in the energy sector.

ABSTRACT
Technical efficiency is a key factor for improving agricultural productivity in sub-Saharan Africa, where crop production is limited by resource constraints. This study conducts a systematic review of empirical studies that applied Data Envelopment Analysis (DEA) and Stochastic Frontier Analysis (SFA) to assess technical efficiency in crop production across Sub-Saharan Africa. In total, 22 peer-reviewed studies are reviewed and synthesized to identify efficiency levels, methodological trends, and key determinants of technical efficiency. The findings indicate that crop production in sub-Saharan Africa generally operates below the production frontier, indicating that there is significant scope to increase through more efficient use of existing inputs. According to the efficiency estimates, they vary by estimation method, with DEA-based studies generally reporting higher scores than those used in SFA. So that the lower efficiency estimates in SFA studies largely stem from their explicit treatments of random shocks, indicating weather-related variability. The review highlights that farmer education and access to extension are the most common determinants of technical efficiency across the studies, while other factors with positive effects include access to credit and the adoption of improved inputs such as quality seeds, fertilizers, and farmer experience, as well as participation in farmer organizations. In contrast, climate variability tends to reduce technical efficiency.

ABSTRACT
The practice of corporate governance is one of the major factors considered to support and promote existence of accountability, transparency, and ethics in organizations, as well as having a positive impact on their financial results. Objective of this research was to analyze influence of corporate governance practices on financial performance of Kenyan constitutional offices, considering National Land Commission (NLC) as a case study. Specifically, the research aimed to establish influence of transparency, accountability, ethical conduct and compliance on financial performance of these publicly constituted offices. Study was anchored on stakeholder theory, Institutional theory, Agency theory, Resource dependency theory and stewardship theory. Descriptive research design was adopted on a population of sixty-four respondents from National Land Commission. Census sampling techniques together with the use of standardized questionnaires were employed to gather data from three departments: finance, corporate planning, and administration from the institution between March and April 2025. Results were analyzed by use of summary statistics, in particular mean, frequencies and standard deviation while statistical inference analyzed using multiple correlation. To assess significance of survey parameters, the researcher used Pearson correlation and simple linear regressions. Results obtained exhibited strong and positive association between transparency, accountability and overall financial performance of the company, whereas ethical conduct and compliance had minor and non-significant influences. However, positive effect on company culture and risk management was acknowledged. The study suggested that Kenyan constitutional offices should make their financial reporting more transparent, reinforce accountability through audits and reports, and incorporate value of ethics into their corporate culture. It is recommended that future research be designed as longitudinal studies so