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All Journal Al-Kharaj: Journal of Islamic Economic and Business Society
Nahu Daud
Khairun University
Humanities Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences

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Dampak Kepemimpinan Pemberdayaan, Modal Sosial, dan Program Keberlanjutan terhadap Kesejahteraan Masyarakat Jangka Panjang: Sebuah Studi Tinjauan Literatur Sistematis Muhammad Kamal; Abdul Wahab Hasyim; Nahu Daud; Rahmat Sabuhari
Society Vol 13 No 2 (2025): Society
Publisher : Laboratorium Rekayasa Sosial, Jurusan Sosiologi, FISIP Universitas Bangka Belitung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33019/society.v13i2.924

Abstract

Capturing the breadth of research on social capital, empowering leadership, sustainable initiatives, and community welfare is the goal of this systematic literature analysis. Five publications that satisfied the inclusion requirements were found after a thorough search of the Scopus and Web of Science (WoS) databases using PRISMA, which was done between January 2010 and November 2024. The compilation of these articles demonstrates that social capital, sustainable programs, and community welfare have been primarily studied in the healthcare industry. Furthermore, research findings were also conducted in African countries, Turkey, Italy, Canada, and various other countries. Furthermore, the research methods employed were predominantly qualitative. Future research directions are also provided, along with theoretical and practical contributions.
Effectiveness And Contribution of Hotel Tax And Restaurant Tax To Increasing Local Revenue In Central Halmahera Regency: Hotel Tax And Restaurant Tax To Increasing Musdar Muhammad; Nurmila Manopo; Nahu Daud
Al-Kharaj: Journal of Islamic Economic and Business Vol. 7 No. 4 (2025): All articles in this issue include authors from 3 countries of origin (Indonesi
Publisher : LP2M IAIN Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24256/kharaj.v7i4.8317

Abstract

This study aims to analyze the contribution of hotel and restaurant taxes to the Local Revenue (PAD) of Central Halmahera Regency for the period 2013-2024. This study uses a descriptive quantitative approach with geometric growth, effectiveness, and contribution analysis methods. The results show that hotel tax revenue has declined, from IDR 108,748,138 in 2019 to IDR 69,251,000 in 2023, with a negative growth of -10.67% per year. The average effectiveness was only 3.40% per year, with a contribution to PAD of 0.26%. Meanwhile, restaurant tax has increased significantly from IDR 188,473,950 in 2019 to IDR 24,826,199,167 in 2023, with a geometric growth rate of 238.78% per year, an average effectiveness of 62.57%, and a contribution to PAD of 26.46%. These findings indicate that restaurant tax is a more potential source of PAD than hotel tax. Therefore, local governments need to evaluate hotel tax targets, improve taxpayer compliance, and develop the tourism and culinary sectors synergistically to optimize regional revenue
Co-Authors Abdul Wahab Hasyim Muhammad Kamal Musdar Muhammad Nurmila Manopo Rahmat Sabuhari