Ghina Adhha Haura
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Studi Komparatif Eropa dan Indonesia (Perbedaan pada Standar Akuntansi Pemerintah) Ghina Adhha Haura; Ella Rahmayanti
Jurnal Penelitian Ekonomi Akuntansi Vol 8 No 2 (2024)
Publisher : Program Studi Akuntansi Fakultas Ekonomi Universitas Samudra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33059/jensi.v8i2.10923

Abstract

Each country certainly has different Government Accounting Standards. This can be seen from the different forms of philosophy of each country, such as the state of the economy, social environment, culture, politics, law, and defense and security of each country. The process of modernizing public sector accounting is carried out intensively by stakeholders because there is a demand for high quality and relevant disclosures to decision making as financial information to meet transparency and accountability capabilities. The forms of accounting standards used by the public sector across Europe are heterogeneous or varied. Meanwhile, the Government of Indonesia began to fully enforce the Accrual-Based Government Accounting Standards for all local governments after the issuance of Government Regulation number 71 of 2010. The purpose of this comparative study is to examine the literature on the differences in Government Accounting Standards in member countries of the European Union and Indonesia. The benefits of this research are expected to provide comprehensive information regarding the description of Government Accounting Standards, especially in European Union countries and Indonesia. The results of this study are Government Accounting Standards in the European Union and Indonesia countries are very different from the point of view of the bodies that set the standards, related regulations, country needs and legal basis in each country. This research is limited to the literature to compare Government Accounting Standards in various European countries and Indonesia. Future research can compare Government Accounting Standards in Asia, especially Southeast Asia, because the structure of government in Asia is almost similar in terms of progress and governance structure.
Blue Economy: Perspektif dalam Peningkatan Nilai Ekonomi Indonesia Ella Rahmayanti; Irne Aryanie; Munawarah; Imam Malik; Ghina Adhha Haura
Jurnal Penelitian Ekonomi Akuntansi Vol 9 No 1 (2025)
Publisher : Program Studi Akuntansi Fakultas Ekonomi Universitas Samudra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33059/jensi.v9i1.11537

Abstract

ABSTRACT This study aims to evaluate the implementation of marine economic management policies in Indonesia and identify the obstacles in their application, as well as to formulate recommendations for improving economic value through the integration of the blue economy concept into the marine economic policy framework of Indonesia. The government is expected to implement the blue economy concept in Indonesia to enhance opportunities for increasing the economic value of the community, especially coastal communities. This study employs a descriptive analysis approach and a literature review. In the implementation process, the government is urged not to disregard the customs of local residents to ensure the preservation of the environment and traditions. The results of the literature review show that the blue economy offers solutions for developing the economy sustainably while maintaining the health of the ocean and its ecosystems. However, its implementation in Indonesia faces various challenges, including unsustainable exploitation of marine resources, socio-economic inequality, and a lack of attention to the social role of the oceans. This study emphasizes the need for collaboration among stakeholders, technological innovation, and comprehensive policies to overcome these challenges and optimize the potential of the blue economy in enhancing Indonesia's economic value sustainably ABSTRAK Penelitian ini bertujuan untuk mengevaluasi implementasi kebijakan pengelolaan ekonomi kelautan di Indonesia dan mengidentifikasi kendala-kendala dalam penerapannya, serta menyusun saran perbaikan untuk meningkatkan nilai ekonomi melalui pengintegrasian konsep blue economy ke dalam kerangka kebijakan ekonomi kelautan Indonesia. Pemerintah diharapkan dapat menerapkan konsep blue economy di Indonesia untuk meningkatkan peluang untuk peningkatan nilai ekonomi masyarakat, terutama masyarakat pesisir. Penelitian ini menggunakan pendekatan analisis deskriptif dan tinjauan pustaka. Dalam proses penerapannya, pemerintah dihimau untuk tidak mengesampingkan adat penduduk lokal agar kelestarian lingkungan dan adat terjaga. Hasil tinjauan literatur menunjukkan bahwa blue economy menawarkan solusi untuk mengembangkan perekonomian secara berkelanjutan dengan tetap menjaga kesehatan laut dan ekosistemnya. Namun, implementasinya di Indonesia menghadapi berbagai tantangan, termasuk eksploitasi sumber daya laut yang tidak berkelanjutan, ketidaksetaraan sosial-ekonomi, dan kurangnya perhatian terhadap peran sosial lautan. Penelitian ini menekankan perlunya kolaborasi antar pemangku kepentingan, inovasi teknologi, dan kebijakan yang komprehensif untuk mengatasi tantangan tersebut dan mengoptimalkan potensi blue economy dalam meningkatkan nilai ekonomi Indonesia secara berkelanjutan.