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p-Index From 2021 - 2026
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All Journal Apollo: Journal of Tourism and Business
Muhammad Khotib
Universitas Khairun, Ternate, Indonesia
Economics, Econometrics & Finance Social Sciences

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Area of Plantation Crops to the Contribution of the Plantation Sector in South Halmahera Regency in 2017-2023 Ruliyanto Syahrain; Fahima Nasar; Muhammad Khotib; Muhammad Kamal
Apollo: Journal of Tourism and Business Vol. 4 No. 3 (2026): September 2026
Publisher : CV. Media Digital Publikasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58905/apollo.v4i3.723

Abstract

Although not all sub-districts have lost their plantation land, mining activities in the upstream and downstream forest areas have had an indirect impact on the decline in the productivity of the remaining plantation land in the surrounding area. Therefore, this study aims to examine the extent of plantation crops on the contribution of the plantation sector in South Halmahera Regency. This research was conducted in 2024. The design of this study is quantitative research using secondary data sourced from the Central Statistics Agency (BPS). This study itself is for the purpose of testing the hypothesis using a simple linear regression analysis tool. The statistical results show β = 0.119 t = 0.605 sig = ≥ 0.05. This study reveals that the area of plantation crops has no contribution to the plantation sector in South Halmahera Regency. The main causes are many clove and coconut trees have entered the old/damaged plant phase, a very massive surge in investment in the nickel mining sector and the upstream-downstream processing industry and the price of commodities such as copra (coconut processing) and dried cloves at the farmer level which are often uncertain.
Regional Taxes as a Pillar for Increasing PAD: Analysis of Effectiveness, Contribution, and Efficiency in North Maluku Province Muhammad Khotib; Muhammad Hasnin
Apollo: Journal of Tourism and Business Vol. 4 No. 3 (2026): September 2026
Publisher : CV. Media Digital Publikasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58905/apollo.v4i3.724

Abstract

This study aims to strengthen fiscal independence by increasing the effectiveness of tax revenue, administrative efficiency, and taxpayer awareness, so that regional taxes truly become a pillar of increasing regional revenue (PPH) in North Maluku. The type of data used is secondary data in the form of reports on the realization of the State Revenue and Expenditure Budget (PPH), specifically data on regional tax revenue, PPH, and tax revenue costs for the 2020–2024 period. Data were obtained from official documents of the Regional Financial Management Agency (BAPENDA) and publications from the Central Statistics Agency (BPS). The data analysis method was carried out in three stages. First, effectiveness analysis, namely by calculating the ratio of regional tax realization to the regional tax target. Second, contribution analysis, namely by calculating the ratio of regional tax realization to total PPH. Third, efficiency analysis, namely by calculating the ratio between revenue costs and regional tax realization. The results of the analysis were then categorized based on the effectiveness, contribution, and efficiency assessment standards commonly used in regional financial research.
Co-Authors Fahima Nasar Muhammad Hasnin Muhammad Kamal Ruliyanto Syahrain