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Restaurant Tax Revenue in Enhancing Local Revenue in the City of Ambon Sakir, Ahmad Rosandi
Summa : Journal of Accounting and Tax Vol. 1 No. 1 (2023): October 2023
Publisher : Indonesian Scientific Publication

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61978/summa.v1i1.85

Abstract

Ambon City Regulation Law No. 2 of 2011, in CHAPTER 1 Article 1 paragraph 12, clarifies that restaurant tax pertains to the services provided by restaurants. Additionally, in Article 1 paragraph 13, it defines a restaurant as an establishment offering food and/or beverages, encompassing cafeterias, stalls, bars, and similar entities, including food/catering services. Sections 12 and 13 specify that the restaurant tax is calculated based on the payment received or due to the restaurant (Article 12), and the tax rate is set at 10% (Article 13). The restaurant tax significantly contributes to the growth of local own-source revenue in Ambon City, as evidenced by research data showing a consistent annual increase. However, there remains a need for governmental (tax officer) evaluation to enhance public awareness (taxpayers), particularly concerning restaurant taxes, ensuring sustained and escalating local own-source revenue through this tax
Analysis of the Performance of the Sub-District Government in Public Services in Lamuru Sub-District, Bone Regency Sakir, Ahmad Rosandi; Almahdali, Humairah; Amaliah, Yusriah
Politeia : Journal of Public Administration and Political Science and International Relations Vol. 1 No. 1 (2023): October 2023
Publisher : Indonesian Scientific Publication

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61978/politeia.v1i1.79

Abstract

The quality of public services provided by government bureaucracy has significantly fallen short of expectations, particularly when considering accountability, responsibility, service orientation, and effectiveness. One of the evident issues is the apparent negligence towards the importance of service users in the implementation of public services. Given the analyzed background problems, the primary research question revolves around understanding the performance of the government sub-district Lamuru in delivering public services. To address this question, the research aims to investigate the performance of the government sub-district Bone in public services and identify the determining factors influencing this performance. The study employs a descriptive-analytic technique for treatment and analysis. The data sources for this research include civil servants working in the sub-district Lamuru office and members of the public. The selection of data sources utilizes random sampling, resulting in a sample size of 80 individuals. Upon analyzing the data, the research concludes that the service quality from the apparatus performance in the sub-district Lamuru is deemed good, yet there is still room for improvement to optimize the overall effectiveness of public services.
Pengembangan Kemampuan Literasi Numerasi Siswa MTS Basuki Rahmat Kota Dobo Kabupaten Kepulauan Aru Nurwijaya, Sugian; Sakir, Ahmad Rosandi; Purba, Pratiwi Bernadetta
ABDI UNISAP: Jurnal Pengabdian Kepada Masyarakat Vol. 2 No. 1 (2024): ABDI UNISAP: Jurnal Pengabdian Kepada Masyarakat
Publisher : UPT Publikasi dan Penerbitan Universitas San Pedro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59632/abdiunisap.v2i1.227

Abstract

Kurikulum terbaru saat ini adalah kurikulum merdeka dan hampir semua jenjang sekolah sudah menerapkan kurikulum merdeka meskipun bukan sekolah penggerak. Di samping itu, mulai tahun 2021, Ujian Nasional direvisi menjadi Asesmen Kompetensi Minimum (AKM), di mana dalam Asesmen Kompetensi Minimum salah satunya terdiri dari kemampuan literasi numerasi. Pengabdian ini didasari karena kurang efektifnya pembelajaran dan tingkat kemampuan literasi numerasi siswa di MTS Basuki Rahmat Kepulauan Aru yang termasuk daerah kepulauan dan perbatasan. Menghadapi hal tersebut, guru harus bisa melakukan pembelajaran yang berbasis kemampuan literasi numerasi. Oleh karena itu pada pengabdian ini memberikan pembelajaran kepada siswa MTS Basuki Rahmat kepulauan Aru dengan tujuan untuk mengembangkan kemampuan literasi numerasi siswa. Ketika guru sudah menguasai literasi numerasi tentunya dalam proses pembelajaran dapat menyampaikan materi pembelajaran terkait literasi numerasi dengan baik. Pada pengabdian kepada masyarakat ini, tim pengabdian berkolaborasi dengan MTS Basuki Rahmat yang ada di Kepulauan Aru. Metode pelaksanaan pengabdian ini yaitu tim pengabdi memberikan materi tentang pembelajaran berbasis literasi numerasi. Siswa diberikan pengetahuan tentang literasi numerasi yang bermanfaat untuk menambah kemampuan atau kompetensi literasi numerasi siswa sehingga nantinya akan berdampak kepada peningkatan literasi numerasi siswa. Dari kegiatan yang dilaksanakan terjadi pengembangan kemampuan literasi numerasi siswa. Di samping itu, siswa merasa tertarik dan senang dengan pembelajaran yang diberikan.