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All Journal BISNIS & BIROKRASI: Jurnal Ilmu Administrasi dan Organisasi Prosiding Seminar Nasional Keguruan dan Pendidikan (SNKP)
Hamzah, Umar
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Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Mathematics Social Sciences Other

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The Evaluation of Employee Tax Incentive during Covid-19 Pandemic: A Study on Commerce Industry in Jakarta Hamzah, Umar; Tambunan, Maria R.U.D.
BISNIS & BIROKRASI: Jurnal Ilmu Administrasi dan Organisasi Vol. 30, No. 2
Publisher : UI Scholars Hub

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The Covid-19 pandemic has had impacts on various aspects of human life, particularly economic activities. In response to this situation, the government issued an income tax incentive policy for employees borne by the government (PPh 21 DTP) to maintain the purchasing power of the community, especially for employees during the pandemic. Until the end of 2020, the realization report of this incentive utilization was still low, reaching only 29.8% of the budget ceiling. This study aims to evaluate the PPh 21 DTP tax incentive policy using Dunn's policy evaluation criteria (2004). Policy evaluation covers aspects of effectiveness, efficiency, sufficiency, fairness, responsiveness, and accuracy. This research also outlines the supporting and inhibiting factors in utilizing this incentive. The research approach used is qualitative with qualitative research methods. The data analysis technique used is qualitative data analysis technique. The types of data used are primary and secondary data through in-depth interviews and literature review. The research concludes that the evaluation of the PPh 21 DTP tax incentive policy in the trading sector in DKI Jakarta has not met Dunn's policy evaluation criteria. This research result indicates that the policy is not fair, responsive, and accurate enough, thus not aligning with the goal of increasing community purchasing power. In order to encourage the optimization of incentives, the government should emphasize the benefits from the perspective of businesses as parties carrying out administrative obligations in utilizing the PPh 21 DTP incentive.
Analisis Dampak Lingkungan dan Smart Grid terhadap Persepsi Warga Sekitar PLTB Sidrap dan Tolo, Sulawesi Selatan (2025) Fiana, Fiana; Desfiana, Rafika; Munawarah, Zada Aulia; Ardiansyah, Ardiansyah; Hamzah, Umar; Alwafi, Muhammad Azka; Aribowo, Didik
PROSIDING SEMINAR NASIONAL KEGURUAN DAN PENDIDIKAN (SNKP) Vol. 3 (2025): Prosiding Seminar Nasional Keguruan dan Pendidikan (SNKP) 2025
Publisher : LPPM UNIVERSITAS MUHAMMADIYAH MUARA BUNGO

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Latar Belakang: Meningkatnya kebutuhan energi global dan kekhawatiran terhadap perubahan iklim mendorong pemanfaatan energi terbarukan, termasuk Pembangkit Listrik Tenaga Bayu (PLTB). Meskipun tidak menghasilkan emisi saat beroperasi, PLTB tetap memiliki dampak lingkungan, seperti polusi suara dan gangguan terhadap habitat alam. Studi ini bertujuan mengkaji dampak lingkungan PLTB serta mengevaluasi peran teknologi smart grid dalam meningkatkan efisiensi dan keberlanjutan sistem kelistrikan. Subjek dan Metode: Penelitian dilakukan secara kuantitatif-deskriptif melalui studi dokumenter dan tinjauan literatur, serta survei kepada 150 warga yang tinggal dalam radius 3–10 km dari PLTB Sidrap dan Tolo di Sulawesi Selatan. Analisis data mencakup uji univariat, bivariat (chi-square), dan regresi logistik. Hasil: Hasilnya menunjukkan bahwa integrasi smart grid berkontribusi signifikan dalam menurunkan emisi karbon, mengoptimalkan efisiensi energi, dan menjaga keseimbangan pasokan listrik dari PLTB. Dari sisi sosial, persepsi positif terhadap PLTB sangat dipengaruhi oleh tingkat pengetahuan dan keterlibatan aktif masyarakat, sementara durasi tinggal dan jenjang pendidikan tidak memberikan dampak berarti. Kesimpulan: Disimpulkan bahwa keberhasilan penerapan smart grid dalam sistem PLTB sangat dipengaruhi oleh kombinasi aspek teknis dan sosial. Oleh karena itu, diperlukan strategi terpadu yang menggabungkan kemajuan teknologi dengan partisipasi publik guna mendukung sistem energi berkelanjutan ke depan. 
Co-Authors Alwafi, Muhammad Azka ARDIANSYAH ARDIANSYAH Desfiana, Rafika Didik Aribowo Fiana Fiana Munawarah, Zada Aulia