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PELAYANAN PAJAK BUMI DAN BANGUNAN DI KELURAHAN BONGOHULAWA KECAMATAN LIMBOTO KABUPATEN GORONTALO Agustina Biga; Apris Ara Tilome; Rusly Abdurrahman Idji
Akademika : Jurnal Ilmiah Media Publikasi Ilmu Pengetahuan dan Teknologi Vol 13, No 1 (2024): Jurnal Akademika
Publisher : LPPM Universitas Muhammadiyah Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31314/akademika.v13i1.5646

Abstract

This study aims to find out how the Land and Building Tax Service in Bongohulawa Village, Limboto District, Gorontalo Regency. The research method used is a qualitative approach with a descriptive type of research. The results of the research obtained that the Land and Building Tax (PBB) service has not run well. Where based on the service indicators, it was found that the dimensions of the services studied were found: a) tangible, according to the results of the study that the tangible indicators in service were not good enough, where in the UN service the Village Government did not make the flow of services, b) reliability, in accordance with the results of the study it was found that the reliability indicators have not run well, where UN payment blanks often experience incorrect writing of names and amounts of tax bills, c) responsiveness, based on the results of the study, this indicator has not been running well enough, where in the provision of services not all employees respond well and quickly, as well as delays in the delivery of SPPT to taxpayers d) assurance, in accordance with the results of the research conducted showing that this indicator is in accordance with the expected and e) empathy, in accordance with the results of the study that this indicator has run well
PENGELOLAAN DEPOT AIR MINUM UNTUK MENINGKATKAN PENDAPATAN ASLI DAERAH DI DINAS KESEHATAN KABUPATEN BONE BOLANGO Devriyanti Akili; Robin Pakudu; Rifka S. Akibu; Rusly Abdurrahman Idji
Jurnal SOMASI (Sosial Humaniora Komunikasi) Vol. 7 No. 1 (2026): Juli 2026
Publisher : CERED Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53695/js.v7i1.1594

Abstract

Abstrak : Penelitian ini bertujuan untuk mendeskripsikan pengelolaan depot air minum dalam meningkatkan Pendapatan Asli Daerah (PAD) di Dinas Kesehatan Kabupaten Bone Bolango. Penelitian ini menggunakan pendekatan kualitatif dengan jenis penelitian deskriptif. Sumber data diperoleh melalui wawancara, observasi, dan dokumentasi dengan informan yang terdiri dari Kepala Laboratorium, Kepala Tata Usaha, bendahara, petugas penagihan, staf administrasi, serta pemilik depot air minum. Hasil penelitian menunjukkan bahwa pengelolaan depot air minum telah dilakukan melalui tahapan perencanaan, pengorganisasian, pelaksanaan, dan pengawasan. Perencanaan dilakukan berdasarkan kebutuhan operasional dan evaluasi sebelumnya, sedangkan pengorganisasian terlihat dari pembagian tugas dan koordinasi antarpegawai. Pelaksanaan pelayanan pengujian kualitas air telah berjalan sesuai SOP, namun masih terdapat kendala berupa keterbatasan sarana dan anggaran. Pengawasan dilakukan melalui monitoring administrasi, mutu hasil uji, dan pembayaran retribusi. Pengelolaan yang baik diharapkan mampu meningkatkan kualitas pelayanan serta memberikan kontribusi terhadap peningkatan PAD di Kabupaten Bone Bolango Kata Kunci : pengelolaan, depot air minum, PAD, pelayanan publik, pengawasan.