Hardiyansyah, Hardiyansyah, Aspi Zaitun, Ade Firmansyah, and Nidyawati Nidyawati. 2020. “Optimizing The Performance of Civil Servants: A Case Study at The Tax Counseling and Consulting Service Office (KP2KP)”. MBIA 19 (3):273-82. https://doi.org/10.33557/mbia.v19i3.1168.