MALUKU PROVINCE

. This research aims to analyze and describe the profile of good and quality public services at the Samsat of Maluku Province. The problems in this research are: (1) How is the profile of good public service at the Samsat of Maluku Province?. The respondents of this research were 59 people who were considered to have closeness and clear knowledge of the data and information needed at the research location. To collect the data needed in this research, a list of questions with a scale of 4 from Likers was used. The data collected from the field were processed and analyzed using non-parametric statistical techniques. The finding of this research shows that the Samsat of Maluku Province has practiced the good and quality public services. However, there are some notes that need to be considered in order to realize the maximum profile of good and quality public services.


INTRODUCTION
The implementation of good public services has become a demand for government responsibility in improving the service system to meet the expectations and needs of the public in accordance with the set rights, obligations, and standards (Sinambela, 2017). The desire to transform the practice of public service management systems in accordance with values in the business sector, such as entrepreneurship, concern for users, and an orientation to revenue-generating and income (Dwiyanto, 2015), has prompted significant changes in the practice of implementing public services (Osborne, D and Plastrik, 1997).
Quality public services can be achieved through the commitment of human resources who are able to understand and implement a good public service system (Dwiyanto, 2008). A good public service system implemented through an integrated public service system can produce good quality public services as well. Improving good and quality public services requires a lot of funds from the tax sector (Romandana, 2012). Each autonomous region in Indonesia, which has natural resources and varied economic potential, needs to be managed optimally in order to contribute significantly to local revenue, development, and good and quality public services (Tjiptono, 2016).
The One-Stop Administration Services Office (Sistem Administrasi Manunggal Satu Atap or Samsat) is organized in one building with the aim of simplifying and accelerating services to the community. Samsat has the task of providing services to the public in the payment of Motorcycle Vehicle Tax (PKB), Vehicle Number Certificate (STNK), Motorized Vehicle Number Certificate (TNKB), Motor Vehicle Transfer Fees (BBNKB), Mandatory Contribution of Road Traffic Accident Funds (SWDKLLJ), and vehicle mutations. With this organizational unit, including in Maluku, it is required to be able to provide good and quality services in meeting needs and satisfaction as well as gaining public trust and awareness of taxpayers carrying out their obligations (Perpres Nomor 5 Tahun 2015).
It is suspected that certain taxpayers are dissatisfied with the services they have received, especially those whose vehicles have crashed. They argue that the service agency does not immediately respond to it. This is because the information from Jasa Raharja (social insurance managed by State-Owned Enterprises or BUMN) services is less clear to interested taxpayers. To get information of claims for insurance rights to Jasa Raharja, people must go through a long process and take quite a long time. The compliance of certain taxpayers in paying their taxes is still not optimal in the last five years (2017 -2021). The vehicle tax arrears are estimated at Rp 10 billion. This condition was triggered by many damaged and unused vehicles, changed hands vehicles, leasing problems, and taxpayers' obedience in paying taxes. There are taxpayers who sometimes have to return to their homes to collect and fulfill technical and administrative requirements. Development model given provides information systems with intensive training in order to improve the performance of agricultural counselor, eventually improve the quality of services provided (Ruhana, 2010).
The phenomena are interesting to study by which problems formulated for this research are: (1) How is the profile of good public service at the Samsat of Maluku Province? and (2) How is the profile of quality public service at the Samsat of Maluku Province? The results of this research are theoretically expected to enrich the references regarding the profile of good and quality public services at the Samsat of Maluku Province. Practically, the results of this research are expected to be the input for competent leaders in formulating strategies for improving the realization of a good and quality public service.

Good Public Service
Public service governance is carried out to produce good and quality services. Good public services have become the focus of attention of currently advanced public administration and management techniques (Mulyadi, 2016). According to Denhard and Denhard (2003), the existence of public administration, orientation, or focus of study attention is how to provide good and quality services to the public (Osborne, 1999). Rigid, convoluted, and centralized public services in the perspective of the Old Public Administration (OPA) have been shifted by the presence of New Public Management (NPM) by Osborne and Gaebler (1992), which demands that the public bureaucracy must play a more "steering" role rather than "rowing" (paddling). The role of the bureaucracy is more as a facilitator or supervisor in the administration of public affairs. The idea of NPM illustrates a shift in the concept of government to governance which requires synergy between the government, the private sector, and the community in the delivery of good and quality public services. The presence of the New Public Service (NPS) initiated by Denhart and Denhardt (2003), whose basis is not much different from the demand for participatory governance or democratic governance, continues to strengthen and has become a paradigm of public administration in today's global society (Dwiyanto, 2015).The result suggested that the knowledge in the field of work was still low (Selanno, H., & Wance, 2021).
The NPS idea sees the community as the owner who plays an active role in fulfilling their interests through the public service process (Mulyadi, 2016). The purpose of public administration is to fulfill the public interest (Osborne, D and Plastrik, 1997). Good public service is the provision of government services to the public in accordance with what the public expects with relatively lower costs, relatively fast work time, relatively fast working time, and relatively better quality provided (Syafie, 20004). Public service according to Wasistiono (2003) is the provision of services by the government, private parties on behalf of the government or private parties to the public with and without payment to meet public needs or interests. The spirit of good public service is to put the public interest first, simplify public affairs, shorten the time for carrying out public affairs, and provide satisfaction to the public (Sadu, Wasistiono M.Irwan, 2003). Moenir (1992) suggests that public service is an activity carried out by a person or group of people on the basis of material factors through certain systems, procedures, and methods as an effort to fulfill the interests of others in accordance with their rights (Moenir, 2002).
Good public services, at least, have four important elements namely: 1) Service providers (parties who provide certain services to customers either in the form of services such as providing and delivering goods or its services; 2) Service recipients (those who are called as a customer who receives various services from service providers; 3) Types of services (services that can be provided by service providers to parties who need services; and 4) Customer satisfaction (in providing services, service providers must refer to the main goal of service called customer satisfaction). This is very important because the satisfaction obtained by customers is usually closely related to the quality standards of goods in accordance with their expectations and needs (Barata, 2003: 11).
According to Moenir (2002), there are four elements of public service, as follows: a) Systems, procedures, and methods in the service need information, procedures and methods that support smoothness in providing services; b) Personnel with more emphasis on behavior of apparatus in service (Moenir, 2002). Government apparatus as service Good Public Service Profile and Quality in the Samsat Office of maluku Province (Zainal Abidin Rengifurwarin) personnel must be professional, disciplined, and open to criticism from customers or the public; c) Facilities and infrastructure in service require equipment and work space as well as service facilities. For example, a living room, adequate parking space, and so on; and d) Community as a customer in service is very heterogeneous both in terms of education level and behavior. Every implementation of public services requires clear information, easy, and uncomplicated procedures and requires understanding between service providers and service recipients in order to create orderly and optimal services. Public services will be good if they fulfill several principles: public interest, legal certainty, equality of rights, balance of rights and obligations, professional, participatory, equal treatment/ discriminatory action, openness, accountability, facilities and special treatment for vulnerable groups, punctuality, and speed, convenience, and affordability. Thus it is clear that, public services should still pay attention to justice and be friendly to people with special needs such as persons with disabilities as one of the components of vulnerable groups, in addition to the elderly, women, and children (UU.No.25/2009 on Public Services).
In the process of public service, there are 10 principles of public service, namely: 1) Simplicity of public service procedures, uncomplicated, easy to understand and easy to implement; 2) Clarity of technical and administrative requirements for public services. Work units/ officials are authorized and responsible for providing services and resolving complaints/ problems/ disputes in the implementation of public services. Details of the cost of public services and payment procedures; 3) Certainty is when the implementation of public services can be completed within a predetermined period of time; 4) Accuracy public service procedures are received correctly, precisely and legally; 5) Process and product security of public services provide a sense of security and legal certainty; 6) Responsibilities of the leaders of public service providers or officials who are appointed to be responsible for providing services and resolving complaints/ problems in the implementation of public services; 7) Completeness of facilities and infrastructure, availability of work facilities and infrastructure, work equipment, and other adequate supporting equipment including the provision of telecommunications and information technology (telematics) facilities; 8) Easy of access (accessibility) such as adequate place and location of service facilities, easily accessible by the public, and able to utilize telecommunications and information technology. Accessibility here is the convenience provided for persons with disabilities in order to realize equal opportunities; 9) Discipline, courtesy, and friendliness. Service implementers must be disciplined, polite, courteous, and friendly; and 10) Comfort of public service environment must orderly provide a comfortable waiting room, clean, tidy, beautiful, and healthy environment and equip with service support facilities such as parking lots, toilets, places of worship, and others (Keputusan Menteri Negara Pemberdayaan Aparatur Negara, 2003).

Quality Public Service
Good service should have the quality as expected by the community by which the satisfaction with services provided by the government apparatus is acquired. Poltak (2017) defines service quality as a promise to those who are served to feel benefited (Lijan Poltak, 2017). It can be acclaimed that quality is a standard that must be achieved by everyone, groups, or organizational institutions regarding the quality of human resources, the quality of working methods and the goods and services. Service quality also has a meaning of satisfying those who are served both internally and externally by meeting the needs and demands of customers or the community. Quality services are services that have met the standards or to be achieved by an organization or agency (Lupiyoadi, 2001). The quality of public services is everything that is able to meet the desires or needs of customers (Lukman, 2000).
According to Tjiptono (2016), quality consists of seven dimensions including: a) conformance to suitability/ demand, b) suitability for use, c) continuous improvement/ improvement, d) free from damage/ defects, e) fulfillment of customer needs from the beginning and every when, f) doing everything right from the start, and g) something that can make customers happy (Tjiptono, 2016). These seven dimensions, if truly reflected in the service provided by the government apparatus, mean that the quality of service delivery is perceived by the public. Service quality can be interpreted as professional performance oriented towards the fulfillment and needs of the community for their basic rights in the form of services (Moenir, 2002). Public services are a response to managerial needs that will only be met if service users get the product they want. If this is the case then what is the parable that the buyer is king (the customer is always right) becomes very important and becomes a fundamental concept for improving service management (Arif, 2017). Competition in the current era of globalization is increasingly open. Therefore, the urge to build a customer driven government (building a customer driven government) by improving service management is increasingly strategic and becomes the determinant of winning this competition. Therefore, it is necessary to change the perspective of quality service management of goods and services in public organizations (government and private).
Mahmudi (2015) dan Mulyadi et al (2016) mention seven components that need to be considered in improving the quality of public services: a) Service procedures (Mulyadi, 2016) (Mahmudi, 2015). In this case, standardized service procedures must be established for service providers and recipients, including complaints procedures; b) Service time. The standard of service time must be determined from the time the application is submitted until the completion of the service, including complaints; c) Service fees. A standard service fee/ tariff must be set including the details specified in the service delivery process. Every increase in service rates/ costs should be followed by an increase in service quality; d) Service products. Standards of product (results) of services to be received must be established in accordance with the provisions that have been set. With the price of services that have been paid by the community, they will get any kind of service. This service product must be standardized; e) Facilities and Infrastructure. Adequate service standards and infrastructure must be established by public service providers; and f) Capacity of service delivery officers. It is necessary to set competency standards for service providers based on the required knowledge, expertise, skills, attitudes, and behaviors (Mahmudi, 2015).
Evaluating the quality of public services in a public organization generally uses five dimensions as follow: a. Tangibles or physical appearance means the physical appearance of buildings, equipment, employees, and facilities owned by providers. The importance of this tangibles dimension will grow the image of service providers especially for new consumers in evaluating service quality.
Organizations that do not pay attention to their physical facilities will create confusion or even damage the image of the organization. b. Reliability is the organization's ability to carry out services in accordance with what has been promised in a timely manner. The importance of this dimension is that customer satisfaction will decrease if the services provided are not as promised. Therefore, the component or element of this reliability dimension is in the form of the organization's ability to deliver services appropriately and assign costs appropriately. c. Responsiveness is the ability of the organization carried out by employees directly to provide services quickly and responsively. Responsiveness can foster a positive perception of the quality of services provided. The components or elements of this dimension consist of the alertness of employees in serving customers, the speed of employees in serving customers, and handling customer complaints. d. Assurance is the knowledge and courtesy of workers as well as their ability to build, give trust and confidence to customers in consuming the services offered. The components of this dimension consist of employee competencies which include skills and knowledge possessed by employees to perform services and organizational credibility from customers such as organizational reputation, organizational achievements, and others. e. Empathy is the ability of the organization that is carried out directly by employees to approach, provide treatment or attention, protect individual customers, have the sensitivity of trying to find out the wants and needs of customers (Zeithaml, 1998).

METHOD
This research was quantitative descriptive conducted using a survey aiming to analyze and explain the description of good and quality public services profile at the Samsat of Maluku Province. Sources of data needed in this research are primary and secondary. The respondents of this research were 59 people whish taken purposively, consisting of: 1 head of service at the Samsat, 2 Satlantas officers, 2 Jasa Raharja officers, 2 tax officers, and 2 representatives of the taxpayer community. Moreover, the other 50 people divided into first 25 were owners of wheeled motorized vehicles and other 25 were owners of four-wheeled motorized vehicles from 5 (five) subdistricts in Ambon City.
The data needed in this research were collected through observation techniques to see phenomena in the field followed by distributing a list of questions to respondents. Conducting interviews were also done to explore certain data. Then, these data were reinforced with documentation techniques to trace the written documents considered to support the problem under study. The data collected from this research were processed and analyzed through non-parametric statistical analysis techniques.

Good Public Service
Good public service profile at the Samsat of Maluku Province in this research is examined through five dimensions, namely: Good Public Service Profile and Quality in the Samsat Office of maluku Province (Zainal Abidin Rengifurwarin) 1. The simplicity of service procedures. In this study, it is measured from three aspects: service delivery should not be complicated, service delivery for public to easily understand, and service delivery to easily implement. 2. Clarity of service requirements. This is seen from clear technical and administrative requirements, fulfilled technical and administrative requirements, clear responsibility from work unit, clear respond to complaints, clear information provider on details of service costs, and clear procedures for services provided. 3. Accuracy of service products. This is measured through correct service products received and valid service products received by taxpayers. 4. Easy access to services. This is seen from adequate place and location of services, easy to reach places and locations of services, adequate service facilities utilizing telecommunications and information technology. 5. Convenience of the service environment. In this research, three measures were investigate which are an orderly service environment, a comfortable waiting room available, and parking lots, toilets, and places of worship for those who came to pay their tax obligations in this organizational unit.
From the five aspects with each dimension above, several questions were formulated to find out the responses of the respondents regarding the profile of good public services in this research location. The result is seen in Chart 1 below: strongly agree and 11% agree), services are easily understood by taxpayers (87% strongly agree and 13% agree), and the service is easy to implement (89% strongly agree and 11% agree). 2. Clarity of service requirements. The data show that the five dimensions of this aspect are in very good and good condition in which the clear dimensions of technical and administrative requirements (87% strongly agree and 13% agree), technical and administrative requirements are met by taxpayers (67% strongly agree, 18% agree, 15% disagree, and disagree 7%); clear responsibility from work unit (strongly agree 88% and 12% agree), clear respond to complaints (88% strongly agree and 8% agree), and less clear (6%), clear information provider on details of service costs (89% strongly agree and 11% agree), and clear service procedures (89% strongly agree and 11% agree). 3. Accuracy of service products. Most of the data from this study show that the three dimensions used to see this aspect are in very good and good condition, especially service products received correctly (88% and 12%), appropriate services received (86 % and 8%), and (6% disagree), and the service received (88% strongly agree and 12% agree). 4. Easy access to service. Most of the data from this aspect are in very good and good condition, especially from the adequate dimensions of the place and service location (88% strongly agree and 12% agree), easy to reach places and service locations (67% strongly agree,17% agree, 9% disagree, and 6% disagree), adequate service facilities are available (86% strongly agree and 8% agree), as well as the use of telecommunications and information technology in service, taxpayer citizens have easy access service information (88% strongly agree and 12% agree. 5. Service comfort. The results of the study of the five dimensions of this aspect are in very good and good condition, namely orderly service environment (86% strongly agree and 14% agree), waiting room availability (88% strongly agree and 12% agree), adequate parking space (86% strongly agree and 12% agree), comfortable toilets availability (89% strongly agree and 11% agree), and a place of worship (87% strongly agree and 12% agree).

Quality Public Service
The quality of service at the Samsat of Maluku Province in this research was assessed using five dimensions: physical appearance (tangibles), reliability, responsiveness, assurance,

Chart 1. Profile of Good Public Service
The data from the respondents and the results of the analysis in Chart 1 above show an overview of the profile of good public services in this study described as follows: 1. Simplicity of service. The data from this study shows that three dimensions to measure this aspect are in very good and good condition, namely services that are not complicated (89% and service empathy. The explanations are seen below: 1. Physical appearance of services (tangibles) examined in this research such as procurement/ availability of buildings, discipline of employees/ officers, appearance of officers in uniforms, cleanliness/ tidiness of officers, and excellent service. 2. Reliability of service officers assessed in this research is the ability of officers to use assistive devices in the service process, the expertise of officers to use assistive devices in the service process, timeliness of service, and the responsibility of officers in the service process. 3. Responsiveness in this study is measured from officers respond to customer desires to get service, officers provide services quickly, officers perform services appropriately, and the ability of officers to handle taxpayer complaints in this organizational unit. 4. Assurance in this study can be seen from officers provide guarantees for the ease of procedures in service, officers provide certainty of costs in services, and officers provide certainty of time in service, and guarantee services for Jasa Raharja. 5. Empathy in Service in this study can be traced from three measures, namely: officers serve with a friendly attitude, officers serve with a polite attitude, and officers serve with a polite attitude.
From the five aspects above with each dimension, several questions were made and asked to the respondents to find out the profile of quality public services in this research location. The results of the processing of this research data can be seen in Chart 2 below.

Chart 2. Quality Public Service
The data from the respondents and the results of the analysis in Chart 2 above show an overview of the profile of quality public services in this study, as follows: 1. Physical appearance of services (tangibles).
Most of the data show that this aspect is in very good and good condition, such as the availability of a representative building (100%), having a computer, air conditioning, and TV, (89% strongly agree and 11% agree), officer discipline (83% strongly agree and 12% agree), appearance of officers in uniform (86% strongly agree and 14% agree), cleanliness/ tidiness of officers (88% strongly agree and 12% agree), and excellent service (91% strongly agree and 9% agree). 2. Reliability of service officers. Most of the data show that the five dimensions of this aspect are in very good and good condition namely the ability of officers to use assistive devices in the service process (86% strongly agree, 9% agree, and 5% disagree), the expertise of officers using tools in the service process (88% strongly agree and 12% agree), timeliness of service (90% strongly agree and 12% agree), and the responsibility of officers in the service process (91 strongly agree % and 9% agree). 3. Responsiveness. Most of the data show that five dimensions of this aspect are in very good and good condition in the form of officers responding to customer desires to get service (89% strongly agree and 11% agree), officers provide services quickly (86% strongly agree and 9% disagree), officers perform services appropriately (88% strongly agree and 12% agree), the responsibility of service officers (83% strongly agree and 11% agree), and the ability of officers to handle complaints of taxpayers in this organizational unit (83% strongly agree, 9% agree, and 6% disagree). 4. Assurance. Most of the data show that three dimensions of this aspect are in very good and good condition, namely officers provide guarantees for the ease of procedures in service (88% strongly agree and 11% agree), officers provide certainty of costs in service (83% strongly agree, 11% agree, and 5% less agree), and officers provide certainty of time in service (68% strongly agree, 17% agree, 9% disagree, and 6% disagree). 5. Empathy in service. Most of the data show that this aspect is in very good and good condition, from the three dimensions that are used as measurements namely serving officers with a friendly attitude (89% strongly agree, 9% agree, and 5% less agree), the service officer served with a polite attitude (88 strongly agree % and 12% agree), and the service officer served with a polite attitude (85% strongly agree and 12% agree).
Good Public Service Profile and Quality in the Samsat Office of maluku Province (Zainal Abidin Rengifurwarin) The results of this research show that a good public service profile has been successfully realized adequately in terms of the five dimensions used namely the simplicity of service procedures, clarity of service requirements, accuracy of service products, easy access to service, and comfort of the service environment. On the other hand, the profile of quality public services has been able to be realized adequately, especially from the five dimensions that are measured in this study, namely physical evidence of services (tangibles), reliability, responsiveness of services, and service empathy. Therefore, it can be said that a good public service process has been successfully realized by the officers at the Samsat of Maluku Province. This of course can increase the level of satisfaction and trust of citizens as users of the good and quality services they get.
The findings of this research are in line with and support the research results of Muhammad (2008), (A. Zainal Rengifurwarin, 2018c), Kamir (2006) (Kasmir, 2006), Albrecht and Zemke (1990) (Ferlie, E.A. Pattigrew, 1996) in Dwiyanto (2008), and Dwiyanto (2014). Muhammad (2008) in his research found that good public service governance by the Gorontalo Provincial Government has been able to provide direction for the successful realization of quality public service delivery. Zainal A. R (2018aZainal A. R ( , 2018bZainal A. R ( , 201c, 2019Zainal A. R ( , 2021Zainal A. R ( , and 2022 found in his research that good public service management capacity by managers or leaders at the Ambon City Education Office can have implications for the level of performance quality of public service according to established standards (Zainal Rengifurwarin, 2018) (Zainal Rengifurwarin, 2019), (Zainal Rengifurwarin, 2018), (Zainal Rengifurwarin, 2018). Kasmir (2006) suggests that good public service has the following elements: 1) the availability of good employees, 2) the availability of good facilities and infrastructure, 3) being responsible to every customer (community) from the beginning to the end, 4) able to serve quickly and accurately, 5) able to communicate, 6) guarantee the confidentiality of every transaction, 7) have good knowledge and abilities, 8) try to understand the needs of customers, and 9) be able to give trust to customers. According ro Albertrecht and Zemke (1990), the quality of public services is the result of interactions in various aspects, namely the service system, human resources of service providers, strategies, and customers (Kettl, 2000). A good public service system will produce good quality public services as well. A good service system has and implements clear and definite service procedures as well as internal control mechanisms (built in control) so that all forms of irregularities that occur can easily be identified (Dwiyanto, 2008). The quality of public services has almost become a determining factor in maintaining the sustainability of a government bureaucratic organization and corporate organization. Good and quality service in accordance with the needs of public service users are very important in an effort to realize the satisfaction of public service users (Customer satisfaction) (Dwiyanto, 2014).
The first proposition from the findings of this research is to realize good public service governance in a public organization. Then, the steps that must be taken by leaders and officers in a public organization are to be able to design and implement simple service procedures, clarity of technical service requirements and administration, accurate service products received, and able to create a comfortable service environment. The second proposition is to improve the quality of public service delivery in a public organization. The leaders and their officers must be able to adequately realize physical appearance of service (tangibles), reliability, responsiveness, service guarantees (assurance), and empathy for community members in accordance with their expectations and needs. The third proposition is to implement good public services. It can produce quality public services in a public organization.
The theoretical implication of the findings of this research is that improving and realizing the quality of public service delivery by leaders and officers in a public organization is an inseparable or integrated part of the process of providing good public service (good governance public service) in that public organization. This is in line with the presence and integrated service tasks carried out through the unit of The One-Stop Administration Services Office (Samsat), The One-Stop Integrated Service System (SPTSP), and others.

CONCLUSION
From the results of data analysis and discussion of the findings presented above, several conclusions can be specifically stated, as follows: A good profile of public services in the Samsat of Maluku Province can be seen from most of the data obtained which show that they are in very good and good condition, especially from simple service procedures, clarity of technical and administrative service requirements, accurate service products received, and comfortable environment service. This concludes that Samsat of Maluku Province has realized the improvement of the quality of public services according to the standards that have been set. Except for the level of understanding of some taxpayers on technical and administrative requirements, there are still some that are lacking. The profile of quality public services at the Maluku can be seen from most of the data obtained which show that they are in very good and good condition in the sense of being able to adequately realize physical appearance of service (tangibles), reliability, responsiveness, service guarantees (assurance), and service empathy for citizens in accordance with their expectations and needs. Except for matters relating to the guarantee of Jasa Raharja case, there are still those who admit the dissatisfaction when their vehicle is in a collision but it is not proceed to get the claim as soon as possible.