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All Journal MADIKA: Jurnal Politik dan Governance Jurnal Bisnis dan Kewirausahaan Journal of Industrial Relations Studies
Sari, Sherly Puspita
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Law, Crime, Criminology & Criminal Justice Social Sciences

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Analisis Dampak Lingkungan Hidup Di PT NMS dalam Pengolahan Limbah Ramdani, Dio Rizki; Anam, Muhamad Syaeful; Irawati, Desi; Sari, Sherly Puspita; Wahyuningsih, Widia Mutiara
Journal of Industrial Relations Studies Vol. 1 No. 1 (2025): Journal of Industrial Relations Studies Januari 2025
Publisher : DPPM Universitas Pelita Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37366/jirs.v1i1.5680

Abstract

This research examines the Environmental Impact Assessment (AMDAL) at PT NMS in waste treatment, with the aim of knowing the role of AMDAL in making decisions on granting business licences and the waste treatment process applied. AMDAL is an important tool in assessing the environmental impact of an activity, in accordance with Law Number 32 of 2009 concerning Environmental Protection and Management. The research method used is a statutory approach with primary and secondary data analysis through literature studies and interviews. The results show that AMDAL plays a significant role in guiding business licence decisions at PT NMS, ensuring that the waste treatment process is carried out in accordance with applicable regulations. The research also noted various challenges in AMDAL implementation, including the importance of community involvement and information transparency. It is hoped that the findings will contribute to the development of environmental science and more sustainable industrial waste management practices
SISTEM PEMUNGUTAN PAJAK HOTEL DAN RESTORAN DI KABUPATEN KOLAKA (STUDI PADA EFISIENSI PEMUNGUTAN PAJAK RESTORAN DAN RUMAH MAKAN DI KECAMATAN KOLAKA) Sari, Sherly Puspita; Nursamir, Nursamir; Agusman, Yudi
Madika: Jurnal Politik dan Governance Vol. 5 No. 1 (2025): Madika: Jurnal Politik dan Governance
Publisher : Program Studi Pemikiran Politik Islam, Fakultas Ushuluddin, Adab, dan Dakwah IAIN Palu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24239/madika.v5iNo.2.3007

Abstract

Abstrak Tujuan dari penelitian ini adalah untuk mengetahui dan mendeskripsikan Efisiensi Sistem Pemungutan Pajak Hotel Dan Restoran Di Kabupaten Kolaka (Studi Pada Pemungutan Pajak Restoran Dan Rumah Makan Di Kecamatan Kolaka). Penelitian ini menggunakan metode penelitian deskriftif, data yang dikumpulkan terdiri dari data primer dan data sekunder. Data primer bersumber dari wawancara dengan para informan yang berjumlah 9 orang dan hasil pengamatan lapangan. Sedangkan untuk data sekunder dengan melakukan pengumpulan data melalui studi kepustakaan, dan literatur pendukung. Adapun teknik analisis data yang digunakan adalah analisis data kualitatif dengan menggunakan reduksi data, display data penyajian dan penarikan kesimpulan yang dikemukakan oleh Miles dan Hubberman. Hasil penelitian menunjukkan bahwa sistem pemungutan pajak yang digunakan pada pemungutan restoran dan Hotel dilihat dari indicator sistem pemungutan yaitu Official assessment system,(Pajak Ditentukan Pejabat) Sistem offisial pajak dihitung dan ditentukan oleh pejabat dan dipungut berdasarkan ketetapan pemerintah berdasarkan peraturan daerah dan Undang-Undang No. 28 tentang pajak daerah dikenakan sebesar 10 % untuk setiap rumah makan, restoran dan hotel. pada indikator self assesment sistem ini memberikan tekanan pada kemandirian pajak untuk melapor dan menghitung serta membayar sendiri tetapi untuk kabupaten kolaka menurut keterangan bahwa sistem ini tidak digunakan sepenuhnya hanya beberapa item seperti melaporkan sendiri objek pajak untuk dilaporkan karena banyak masyarakat yang belum faham karena menggunakan mesing elektronik billing. withholding system (Pajak ditangani Pihak Lain)alur pemberian tanggung jawab yang diberikan dari Dispenda, kemudian langsung kepada rumah makan, restoran dan hotel dengan mencetak struk sendiri dan melakukan pelaporan melalui elektronik billing.
Menjelajahi Gaya Kepemimpinan dan Pengaruhnya terhadap Perilaku Kerja Inovasi Karyawan: Tinjauan Literatur Sistematis Handiman, Unang Toto; Adam, Duki; Amalia, Dinda; Purba, Daniel Wisuda; Sari, Sherly Puspita; Suhendi, Dede
Jurnal Bisnis dan Kewirausahaan Vol 2 No 1 (2025): Maret
Publisher : ICON Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.71154/p2rsfq05

Abstract

This study aims to give a thorough synthesis of the state of the art in the subject by methodically reviewing the literature to identify important leadership philosophies that impact employee creativity. The PRISMA procedure was adopted to carry out a systematic literature review (SLR). In order to find relevant peer-reviewed papers released between 1995 and 2023, the study performed a systematic search of scholarly databases, including Sciencedirect, Emerald, and MDI. Recognition, screening, qualification assessments, and inclusion phases were all part of the selection process. To find recurrent patterns and connections, the data taken from the chosen studies was subjected to theme synthesis and coding analysis. The findings reveal that transformational and participative leadership styles are the most influential in fostering employee IWB. Key factors contributing to this relationship include leader support, motivation, and an organizational culture that encourages risk-taking and knowledge sharing. Additionally, transactional leadership was found to have a mixed impact depending on organizational context and employee autonomy levels. The study reveals that employee IWB is greatly influenced by leadership styles, with transformational leadership having the most beneficial benefits. By providing perspectives into organizational policies and leadership development initiatives targeted at generating innovation, the research advances both theory and practice. The moderating effect of industry-specific factors and organizational culture should be investigated in future studies. By using a methodical and rigorous approach, this study fills gaps in the literature and lays the groundwork for future empirical research by offering a thorough synthesis of leadership styles in relation to IWB into the relationship between innovation and leadership styles.
Co-Authors Adam, Duki Agusman, Yudi Amalia, Dinda Anam, Muhamad Syaeful Handiman, Unang Toto Irawati, Desi Nursamir, Nursamir Purba, Daniel Wisuda Ramdani, Dio Rizki Suhendi, Dede Wahyuningsih, Widia Mutiara