Purpose: This study analyzes the factors hindering the development of habitable housing in Nduga Regency from geographical, infrastructural, sociopolitical, economic, and cultural perspectives. Research Methodology: This research employs a qualitative descriptive approach using observation, in-depth interviews, and document analysis. Informants included local residents, government officials, and traditional leaders directly involved in housing development dynamics. Data were systematically coded and analyzed thematically to capture the complex interaction of multiple constraints affecting proper housing provision. Results: The findings indicate that extreme geographical conditions, limited infrastructure, ongoing sociopolitical instability, weak economic capacity, and strong adherence to traditional housing norms constitute the primary barriers to adequate housing development. These interrelated factors mutually reinforce one another, restrict modernization efforts, and exacerbate structural inequalities in access to proper shelter across communities. Conclusions: Housing development in Nduga Regency faces multidimensional challenges extending beyond technical and construction-related issues. Sustainable and inclusive solutions require a holistic, integrated approach that aligns infrastructure development, political stability, economic empowerment, and culturally sensitive adaptation. Without such integration, housing disparities are likely to persist and continue to undermine community well-being. Limitations: This study is context-specific to Nduga Regency; therefore, its findings may not be directly generalizable to other regions without further comparative or longitudinal studies. Contributions: This research provides practical insights for local governments, NGOs, and housing developers in formulating adaptive and context-sensitive housing policies. The study contributes theoretically and empirically by proposing a multidimensional analytical framework for understanding housing development barriers in remote and conflict-prone regions.

Purpose: This study examines whether there is a gap between taxpayers’ perceived importance and satisfaction with services at the East Belitung Samsat Office. This study focuses on evaluating the service quality dimensions tangibles, reliability, responsiveness, assurance, and empathy to determine whether the services provided align with public expectations. Research methodology: The study employed a survey approach with a sample of 100 respondents selected through quota sampling, representing taxpayers who had received services at the Samsat Office. Secondary data, including employee profiles and statistical data on the number of taxpayers, were also used. The analysis applied The Wilcoxon Test was used to compare the perceived importance of each service dimension with the actual satisfaction level reported by respondents. Results: The Wilcoxon test analysis demonstrated a statistically significant difference between importance and satisfaction across all five dimensions of service quality. This indicates that although taxpayers consider the services important, their actual experience with the services provided has not yet reached the expected standards. Conclusion: The study concludes that the quality of services at the East Belitung Samsat Office does not fully meet taxpayers’ expectations, as significant service gaps were identified. Limitations: This research is constrained by its sample size of only 100 respondents, obtained through quota sampling, which may not adequately represent the broader taxpayer population of East Belitung. Contribution: This study contributes to the application of the SERVQUAL model in public sector services and provides valuable insights into service quality evaluation within the Indonesian tax administration context.

Purpose: This study aims to analyze the perception of employees and patients regarding the effectiveness and efficiency of financial management at the Regional Public Service Agency (BLUD) of Mimika District Hospital. Research/methodology: A quantitative descriptive approach was used, with data collected through Likert-scale questionnaires distributed to financial management staff at RSUD Mimika. Descriptive statistics were applied to analyze the data. Patient satisfaction was also assessed using the SERVQUAL model, which covers tangibles, reliability, responsiveness, assurance, and empathy. Results: The study found that the financial effectiveness of RSUD Mimika between 2021 and 2023 was only 23%, meaning revenue realization reached just a quarter of the target. Efficiency stood at 90.88%, classified as “less efficient,” indicating suboptimal budget utilization. Staff satisfaction was moderate, reflecting shortcomings in equipment, communication, and welfare policies. Patient satisfaction was relatively high in core services but only moderate in supporting aspects, such as waiting facilities, information clarity, and emergency responsiveness. Conclusions: Although the BLUD financial model provides flexibility, RSUD Mimika still faces low revenue realization and efficiency challenges. Employee and patient satisfaction levels show that BLUD implementation has not yet translated into consistent service quality improvements or operational sustainability. Limitations: This study is limited to one institution and uses perception-based data without triangulation from financial audits or qualitative interviews, limiting its generalizability. Contribution: The study contributes empirical evidence on BLUD implementation in regional hospitals, offering insights for strengthening health financial governance and guiding future reforms.