Evalina Evalina, Evalina
Jurusan Arsitektur Universitas Syiah Kula Banda Aceh

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GARDEN CITY’: THE SUITABILITY OF ITS PRINCIPLES AS A MODEL TO THE CONTEMPORARY PLANNING Evalina, Evalina; Sawab, Husnus
Nalars Vol 10, No 1 (2011): NALARs Volume 10 Nomor 1 Januari 2011
Publisher : Nalars

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Abstract

ABSTRACT. Garden City is an urban planning concept that adopted from of Ebenezer Howard who developed the idea of garden cities as a way towards a better and brighter civilization. This article discuss the Garden City concept as associated to planning evolution and describes the later changes in approach to planning better cities in current circumstances. Based on arguments from some experts and evidence derived from practice, Garden City is the novel idea that has a unique presentation because of its simplicity and range of details which consist of three main elements including decentralization, garden and city or in simple terms are location, physical design and community ownership. These days, while in some extent the Garden City idea is still attractive especially in terms of the idea of green design and social city model, the appropriateness of the Garden City idea to contemporary planning seems invalid. The Garden City concepts such as decentralization, low density, self-containment communities, new settlements and proportion of population to land are not anymore fit with current situation which is urban population growth rapidly imbalance with land availability.  Urban concept today tends to consider environmental approach in order to gain sustainable goals such as ‘compact city’ concept in planning the better city. The Garden City has a valuable contribution to evolution of urban and regional planning approach, but it is not entirely relevant to the contemporary planning approach.  Keywords: Garden City, Contemporary Planning ABSTRAK. Garden city adalah salah satu konsep perencanaan perkotaan yang diadopsi dari karya Ebenezer Howard yang mengembangkan ide ‘kota taman’ sebagai langkah menuju sebuah peradaban yang lebih baik. Tulisan ini mendiskusikan konsep Garden City terkait perkembangan perencanaan kota dan menjelaskan perubahan terkini dalam pendekatan perencanaan kota yang lebih baik. Berdasarkan pendapat beberapa ahli dan hasil penerapan yang pernah dilakukan, Garden city adalah sebuah konsep awal yang memiliki sebuah keunikan dikarenakan kesederhanaannya dan detil yang beragam. Konsep Garden city terdiri dari 3 (tiga) elemen utama, yaitu: desentralisasi, garden dan city atau dengan istilah lain adalah lokasi, desain fisik, dan kepemililkan masyarakat (community ownership). Konsep Garden City sampai saat ini cukup mendapat perhatian terkait dengan konsep green design dan social city model. Tetapi, beberapa konsep lainnya dari Garden City seperti, disentralisasi, tingkat kepadatan yang rendah, masyarakat mandiri, pemukiman baru, dan proporsi jumlah penduduk terhadap lahan tidak sesuai dengan situasi saat ini dimana pertumbuhan penduduk kota yang sangat cepat tidak seimbang dengan ketersediaan lahan. Konsep perkotaan masa kini cenderung mempertimbangkan pendekatan lingkungan untuk mencapai sustainable goals seperti, konsep compact city dalam merencanakan kota yang lebih baik. Konsep Garden City memiliki kontribusi yang bernilai terhadap perkembangan pendekatan perencanaan kota dan wilayah, tetapi tidak secara keseluruhannya relevan pada pendekatan perencanaan masa kini. Keywords: Kota Taman, Perencanaan masa kini
SMALL AND MEDIUM ENTREPRENEURS IN INDONESIA GO GLOBAL: CHALLENGES AND THE PROBLEMS Evalina, Evalina
EAJ (Economic and Accounting Journal) Vol. 1 No. 2 (2018): EAJ (Economic and Accounting Journal)
Publisher : Universitas Pamulang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32493/eaj.v1i2.y2018.p104-115

Abstract

Globalization is representing challenge and opportunity to the international marketer. More integrated countries on a regional basis formed trading block, encourage international trade and investment volume, give consumers choice more products than before. Small and Medium Entrepreneurs (SME) in Indonesia like or not must face the fact, that they must compete with other SME from other countries. But, nowadays most ofSME in Indonesia haven’t ready yet to compete with other SME from other countries. This research is analyzed the SME in Indonesia by the power of competition. Can SME in Indonesia face the challenges and problems? How government plays its role to help SME in Indonesia? This research is using qualitative descriptive methods. The results are what the challenges and problems that SME in Indonesia have and how is charges for government role to help the SME in Indonesia.
PELAKSANAAN KEWAJIBAN PPH 21 DENGAN MENGGUNAKAN E-BUPOT PADA PT BANGUN ERA KONSTRUKSI Ermanuri, Ermanuri; Dari, Erni Wulan; Miftahurrohman, Miftahurrohman; Evalina, Evalina
JURNAL LENTERA AKUNTANSI Vol. 8 No. 2 (2023): JURNAL LENTERA AKUNTANSI, NOVEMBER 2023
Publisher : POLITEKNIK LP3I JAKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34127/jrakt.v8i2.1640

Abstract

The implementation of the obligation of Income Tax Article 21 (PPh 21) using e-Bupot at PT Bangun Era Konstruksi has been applied and enforced starting in 2023. This is in accordance with the regulation of the Director General of Tax Number PER-2/PJ/2024, which states that the e-SPT application is no longer in use and has been replaced by e-Bupot. The research method used is descriptive qualitative research. The background is to understand the calculation, payment, reporting, and recording of the Income Tax Article 21 (PPh 21) for permanent employees at PT Bangun Era Konstruksi using the e-Bupot system that has been implemented in accordance with the applicable tax regulations in Indonesia. Based on the research results, the implementation of the PPh 21 obligation using e-Bupot at PT Bangun Era Konstruksi, from calculation, payment, reporting, and accounting recording of income tax Article 21 (PPh 21), has been carried out in accordance with the latest tax regulations in Indonesia, such as the calculation procedures that have been established.
SISTEM AKUNTANSI PEMBELIAN BAHAN BAKU PADA PT. XYZ Minggu, Minggu; Mardiana, Diand; Erlangga, Wiliam Eri; Evalina, Evalina
JURNAL LENTERA AKUNTANSI Vol. 8 No. 2 (2023): JURNAL LENTERA AKUNTANSI, NOVEMBER 2023
Publisher : POLITEKNIK LP3I JAKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34127/jrakt.v8i2.1642

Abstract

The culinary industry represents one of the most dynamic and continuously growing sectors in response to the increasing demand for ready-to-eat and instant food products. This study aims to analyse the accounting system for raw material purchases at PT. XYZ. Specifically, it seeks to: (1) identify the documents and records employed in the purchasing system, (2) examine the departments involved in the process, and (3) analyse the accounting procedures related to raw material procurement. The research adopts a qualitative descriptive approach, utilizing data collection methods such as observation, in-depth interviews, and a review of relevant literature. The findings reveal that the raw material purchasing accounting system at PT. XYZ comprises several implementation procedures and standardized flowcharts. The system incorporates a variety of documents and records to ensure accurate tracking and accountability. Furthermore, multiple organizational units are involved in the process, each carrying out specific roles and responsibilities. It is evident that the accounting system has been implemented in alignment with the company’s Standard Operating Procedures (SOPs). The documentation and record-keeping practices are sufficient to meet the demands of transaction recording and verification. Each department involved in the purchasing process demonstrates a clear understanding of its duties, contributing to the effectiveness and reliability of the overall system. Additionally, the procedures for recording raw material purchases adhere strictly to the SOPs established by the company, ensuring both compliance and operational efficiency