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Studi Literatur: Implementasi Teori Akuntansi Pada Laporan Keuangan Sektor Publik Annisa Handayani; Juanda Maulana; Putri Kemala Dewi Lubis
Jurnal Ekonomi, Akuntansi, dan Perpajakan Vol. 1 No. 2 (2024): Mei : Jurnal Ekonomi, Akuntansi, dan Perpajakan (JEAP)
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/jeap.v1i2.100

Abstract

Developing accounting theory is very important in making financial reports. Accounting theory is an arrangement of concepts, definitions and propositions that presents a systematic picture of accounting phenomena, as well as explaining the relationships between variables in the accounting structure. This research uses qualitative research methods. The data collection technique uses secondary data which is carried out by literature review and literature study. The results of this study state that the benefits of public sector accounting are indeed very important in preparing financial reports with standard account classifications, recording and journaling procedures that are in accordance with the business circulation of public sector organizations including interpretation, treasury and accounting reports. The standards belonging to public sector financial accounting have been created and developed accordingly according to internationally accepted standards to achieve stable and comparable accounting functionality for all countries or jurisdictions.
Analisis Peran Pemerintah Dalam Ketersediaan Barang Publik Sarah Bakara; Maya Wulandari; Eliza Handayani Lubis; Armin Rahmansyah Nasution; Juanda Maulana; Siti Naila Rahmi; Jelita Simanungkalit
J-CEKI : Jurnal Cendekia Ilmiah Vol. 4 No. 1: Desember 2024
Publisher : CV. ULIL ALBAB CORP

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/jceki.v4i1.6194

Abstract

This article aims to analyze the role of the government in providing public goods as a form of service to the community. The government has a crucial role in the provision of public goods, which includes the functions of allocation, distribution, and stabilization. In this context, public goods are defined as goods that can be enjoyed by everyone without reducing their availability to others (non-rivalrous and non-excludable). In accordance with the purpose of this study, which is to find out the role of the government in the availability of public goods. The type of data used in this study is secondary data, secondary data according to Sugiyono (2016:225) is a source of data that does not directly provide data to data collectors, for example through other people or through documents. And those that become secondary sources of data are books, articles, journals related to research.
Analisis Praktik Green Economy dalam Islam: Upaya Menanggulangi Kerusakan Lingkungan oleh Sektor Industri Fitrah Maya Sari Hasugian; Juanda Maulana; Maya Wulandari; Tina Angelia; Ramadhan Saleh Lubis
Jurnal Ekonomi Syariah Pelita Bangsa Vol. 10 No. 02 (2025): JESPB Edisi Oktober 2025
Publisher : DPPM Universitas Pelita Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37366/jespb.v10i02.2456

Abstract

This study aims to examine the implementation of green economy principles from an Islamic perspective and to explore the potential of Islamic values as the ethical foundation for environmental management in the industrial sector. The study employs a qualitative method through a literature review approach by analyzing scientific literature, policy documents, and sources of Islamic teachings. The findings indicate that the integration of green economy principles and Islamic environmental ethics significantly contributes to strengthening efforts to control environmental damage caused by the industrial sector. Therefore, it is necessary to formulate industrial policies that are not only oriented toward environmental efficiency but also aligned with the values of sustainability and Islamic spirituality.
ANALISIS FAKTOR PENYEBAB KEMACETAN LALU LINTAS DI SIMPANG EMPAT UNIMED MMTC MEDAN Syuratty Astuti Rahayu Manalu; Enjelika Simamora; Eva Ulina Br Hombing; Juanda Maulana; Karin Sarah Angelina Siahaan; Maria Elpida Manalu
Jurnal Intelek Insan Cendikia Vol. 1 No. 8 (2024): Oktober 2024
Publisher : PT. Intelek Cendikiawan Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Penelitian ini bertujuan untuk menganalisis faktor-faktor penyebab kemacetan lalu lintas di simpang empat UNIMED MMTC Medan. Kemacetan lalu lintas merupakan permasalahan serius yang dihadapi kota-kota besar di Indonesia, termasuk Medan. Simpang empat UNIMED MMTC merupakan salah satu titik kemacetan yang signifikan di Kota Medan. Metode penelitian yang digunakan adalah metode campuran (mixed method) dengan pendekatan kuantitatif dan kualitatif. Data dikumpulkan melalui observasi lapangan, kuesioner, dan wawancara mendalam dengan para ahli transportasi dan pihak terkait. Hasil penelitian menunjukkan bahwa faktor utama penyebab kemacetan di lokasi tersebut meliputi volume lalu lintas yang tinggi, koordinasi lampu lalu lintas yang kurang optimal, perilaku pengemudi yang tidak tertib, serta kurangnya infrastruktur pendukung. Penelitian ini menyimpulkan bahwa diperlukan pendekatan komprehensif yang melibatkan perbaikan infrastruktur, optimalisasi manajemen lalu lintas, serta edukasi masyarakat untuk mengatasi permasalahan kemacetan di simpang empat UNIMED MMTC Medan.
Pengaruh Bahasa dalam Membangun Brand Image: Analisis Wacana pada Media Sosial Ika Febriana; Rafael Benediktus; Aisyah Fadhillah; Fadhil Irfansyah; Juanda Maulana; Yosua Bintang Halomoan
Jurnal Intelek Insan Cendikia Vol. 1 No. 8 (2024): Oktober 2024
Publisher : PT. Intelek Cendikiawan Nusantara

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Abstract

Bahasa merupakan elemen krusial dalam komunikasi pemasaran dan berperan penting dalam membentuk identitas merek. Artikel ini membahas bagaimana penggunaan bahasa mencerminkan nilai-nilai inti sebuah merek, menciptakan hubungan emosional dengan konsumen, dan membedakan merek dari kompetitornya. Melalui analisis gaya bahasa, konsistensi pesan, dan penggunaan slogan serta hashtag di media sosial, bahasa tidak hanya menjadi alat penyampai informasi, tetapi juga membangun koneksi yang lebih dalam dengan audiens. Selain itu, konsistensi dalam penggunaan bahasa mampu memperkuat kredibilitas dan pengenalan merek di benak konsumen. Artikel ini menyimpulkan bahwa bahasa berperan sebagai cermin identitas merek, yang memungkinkan perusahaan membangun citra yang kuat, autentik, dan relevan di mata konsumen