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All Journal JURNAL PENDIDIKAN TAMBUSAI Journal of Management, Economic, and Accounting
Dimas Syahputra
Universitas Islam Negeri Sumatera Utara
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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Pengaruh Kecanduan Media Sosial terhadap Perkembangan Sosial Emosional Anak di Desa Manunggal, Kecamatan Labuhan Deli, Kabupaten Deli Serdang Winda Kustiawan; Husna Hanifah; Mhd Hafiz Ibrahim Lubis; Dimas Syahputra; Agung Indrawan; Fikriansyah Pratama Siregar
Jurnal Pendidikan Tambusai Vol. 10 No. 2 (2026): Agustus
Publisher : LPPM Universitas Pahlawan Tuanku Tambusai, Riau, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jptam.v10i2.41148

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh kecanduan media sosial terhadap perkembangan sosial emosional remaja awal di Desa Manunggal, Kecamatan Labuhan Deli, Kabupaten Deli Serdang. Perkembangan teknologi komunikasi telah mengubah pola interaksi remaja, di mana penggunaan media sosial yang tidak terkontrol berpotensi memicu kecanduan yang memengaruhi aspek psikologis dan sosial mereka. Penelitian ini menggunakan pendekatan kualitatif dengan jenis penelitian deskriptif. Subjek penelitian terdiri dari remaja berusia 12–15 tahun yang aktif menggunakan platform seperti TikTok, Instagram, dan YouTube dalam intensitas tinggi. Data dikumpulkan melalui teknik observasi, wawancara, dan dokumentasi untuk menggali fenomena secara mendalam. Hasil penelitian menunjukkan bahwa kecanduan media sosial berdampak pada penurunan kualitas interaksi sosial langsung, rendahnya empati, serta munculnya ketidakstabilan emosi seperti kecemasan dan fenomena fear of missing out (FOMO). Temuan ini mengindikasikan pentingnya pengawasan dan edukasi strategi intervensi yang efektif bagi remaja dan keluarga untuk menjaga keseimbangan perkembangan sosial emosional di era digital.
Analysis of the Application of SAK EMKM in Small and Medium Enterprises Panglong Karya Pribumi Aek Kuasan District, Asahan Regency Dimas Syahputra; Nurbaiti; Laylan Syafina
Journal of Management, Economic, and Accounting Vol. 2 No. 2 (2023): Juli-Desember
Publisher : Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jmea.v2i2.188

Abstract

The purpose of this study was to analyze the suitability of financial statements based on the application of accounting based on SAK EMKM to UKM Panglong Karya Pribumi Jln Besar Sengon Sari No 21 Dusun II, Aek Kuasan District, Asahan Regency. This research was conducted using a qualitative method with a descriptive approach and the application of recording financial statements based on SAK EMKM using primary and secondary data taken from UKM Panglong Karya Indigenous. The data collection technique in this study used observation, interview and documentation techniques and the analysis technique used was data reduction, data presentation and conclusion. Based on data analysis, the results of the study show that Panglong Karya Indigenous UKM have implemented accounting but the recording of financial reports is still done manually and is very simple and its application does not follow the provisions in SAK EMKM. The financial statements made by UKM Panglong Karya Pribumi are only in the form of a profit and loss statement, while there is no report on financial position and notes on financial statements. The obstacle that caused the Panglong Karya Indigenous UKM to not implement was that they did not know and understand the preparation of business financial reports based on Micro, Small, Medium Entity Financial Accounting Standards (SAK EMKM).
Co-Authors Agung Indrawan Fikriansyah Pratama Siregar Husna Hanifah Laylan Syafina Mhd Hafiz Ibrahim Lubis Nurbaiti, Nurbaiti Winda Kustiawan