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Doni Hendra Saputra, Inge Lengga Sari Munthe, Myrna Sofia
Jurusan Manajemen, Fakultas Ekonomi, Universitas Maritim Raja Ali Haji, Tanjungpinang
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Impact of Social Forestry Licensing Policy: Community Plantation Forest for Charcoal Production in the Mangrove Ecosystem of Karimun Regency, Kepulauan Riau Province Bherly Andia; Khodijah Ismail; Myrna Sofia; Dewi Haryanti; Sayyidah Nur Habibah
Jurnal Perikanan dan Kelautan Vol. 29 No. 2 (2024): June
Publisher : Faculty of Fisheries and Marine, Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31258/jpk.29.2.275-282

Abstract

This research analyses the suitability of permits for using mangrove wood in Karimun Regency for charcoal making, which has been going on for a long time. This charcoal was traded for local and foreign needs even before Indonesian Independence. However, it was only in 2010 that the official IUPHHK-HTR permit was enacted to regulate this activity. This study aims to analyze the suitability of forest area functions in community plantation forest permit areas based on the provisions of forestry laws and regulations, calculate the area of degraded/deforested as well as reforested forest cover using satellite image interpretation results, and identify institutions involved in processing mangrove wood into charcoal. The results showed that 59.55% of the forest area followed the permit, but there was deforestation of 802.29 ha (27%) and degradation of 72.53 ha (32.44%). On the other hand, reforestation efforts of 1,446.32 hectares were also carried out. This research was conducted using normative or doctrinal legal and overlay methods. The methods used in this research consist of normative or doctrinal legal research methods and overlay methods. Normative legal research focuses on the scope of legal conceptions, legal principles, and legal rules governing the suitability of forest area functions and granting social forestry licenses for community plantation forests. At the same time, the overlay method combines information from various maps. Various parties are involved in mangrove charcoal management, ranging from the Ministry of Environment and Forestry, Kepulauan Riau Provincial Government, Karimun Regency Government, and Wana Jaya Karimun Cooperative to 30 business license holders and charcoal collectors. This research recommends evaluating mangrove IUPHHK-HTR policies to ensure forest sustainability and balance between utilization and sustainability.
Impact of Social Forestry Licensing Policy: Community Plantation Forest for Charcoal Production in the Mangrove Ecosystem of Karimun Regency, Kepulauan Riau Province Andia, Bherly; Ismail, Khodijah; Sofia, Myrna; Haryanti, Dewi; Habibah, Sayyidah Nur
Jurnal Perikanan dan Kelautan Vol. 29 No. 2 (2024): June
Publisher : Faculty of Fisheries and Marine, Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31258/jpk.29.2.275-282

Abstract

This research analyses the suitability of permits for using mangrove wood in Karimun Regency for charcoal making, which has been going on for a long time. This charcoal was traded for local and foreign needs even before Indonesian Independence. However, it was only in 2010 that the official IUPHHK-HTR permit was enacted to regulate this activity. This study aims to analyze the suitability of forest area functions in community plantation forest permit areas based on the provisions of forestry laws and regulations, calculate the area of degraded/deforested as well as reforested forest cover using satellite image interpretation results, and identify institutions involved in processing mangrove wood into charcoal. The results showed that 59.55% of the forest area followed the permit, but there was deforestation of 802.29 ha (27%) and degradation of 72.53 ha (32.44%). On the other hand, reforestation efforts of 1,446.32 hectares were also carried out. This research was conducted using normative or doctrinal legal and overlay methods. The methods used in this research consist of normative or doctrinal legal research methods and overlay methods. Normative legal research focuses on the scope of legal conceptions, legal principles, and legal rules governing the suitability of forest area functions and granting social forestry licenses for community plantation forests. At the same time, the overlay method combines information from various maps. Various parties are involved in mangrove charcoal management, ranging from the Ministry of Environment and Forestry, Kepulauan Riau Provincial Government, Karimun Regency Government, and Wana Jaya Karimun Cooperative to 30 business license holders and charcoal collectors. This research recommends evaluating mangrove IUPHHK-HTR policies to ensure forest sustainability and balance between utilization and sustainability.
Impact of Social Forestry Licensing Policy: Community Plantation Forest for Charcoal Production in the Mangrove Ecosystem of Karimun Regency, Kepulauan Riau Province Andia, Bherly; Ismail, Khodijah; Sofia, Myrna; Haryanti, Dewi; Habibah, Sayyidah Nur
Jurnal Perikanan dan Kelautan Vol. 29 No. 2 (2024): June
Publisher : Fakultas Perikanan dan Kelautan Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31258/

Abstract

This research analyses the suitability of permits for using mangrove wood in Karimun Regency for charcoal making, which has been going on for a long time. This charcoal was traded for local and foreign needs even before Indonesian Independence. However, it was only in 2010 that the official IUPHHK-HTR permit was enacted to regulate this activity. This study aims to analyze the suitability of forest area functions in community plantation forest permit areas based on the provisions of forestry laws and regulations, calculate the area of degraded/deforested as well as reforested forest cover using satellite image interpretation results, and identify institutions involved in processing mangrove wood into charcoal. The results showed that 59.55% of the forest area followed the permit, but there was deforestation of 802.29 ha (27%) and degradation of 72.53 ha (32.44%). On the other hand, reforestation efforts of 1,446.32 hectares were also carried out. This research was conducted using normative or doctrinal legal and overlay methods. The methods used in this research consist of normative or doctrinal legal research methods and overlay methods. Normative legal research focuses on the scope of legal conceptions, legal principles, and legal rules governing the suitability of forest area functions and granting social forestry licenses for community plantation forests. At the same time, the overlay method combines information from various maps. Various parties are involved in mangrove charcoal management, ranging from the Ministry of Environment and Forestry, Kepulauan Riau Provincial Government, Karimun Regency Government, and Wana Jaya Karimun Cooperative to 30 business license holders and charcoal collectors. This research recommends evaluating mangrove IUPHHK-HTR policies to ensure forest sustainability and balance between utilization and sustainability.
Impact of Social Forestry Licensing Policy: Community Plantation Forest for Charcoal Production in the Mangrove Ecosystem of Karimun Regency, Kepulauan Riau Province Andia, Bherly; Ismail, Khodijah; Sofia, Myrna; Haryanti, Dewi; Habibah, Sayyidah Nur
Jurnal Perikanan dan Kelautan Vol. 29 No. 2 (2024): June
Publisher : Fakultas Perikanan dan Kelautan Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31258/

Abstract

This research analyses the suitability of permits for using mangrove wood in Karimun Regency for charcoal making, which has been going on for a long time. This charcoal was traded for local and foreign needs even before Indonesian Independence. However, it was only in 2010 that the official IUPHHK-HTR permit was enacted to regulate this activity. This study aims to analyze the suitability of forest area functions in community plantation forest permit areas based on the provisions of forestry laws and regulations, calculate the area of degraded/deforested as well as reforested forest cover using satellite image interpretation results, and identify institutions involved in processing mangrove wood into charcoal. The results showed that 59.55% of the forest area followed the permit, but there was deforestation of 802.29 ha (27%) and degradation of 72.53 ha (32.44%). On the other hand, reforestation efforts of 1,446.32 hectares were also carried out. This research was conducted using normative or doctrinal legal and overlay methods. The methods used in this research consist of normative or doctrinal legal research methods and overlay methods. Normative legal research focuses on the scope of legal conceptions, legal principles, and legal rules governing the suitability of forest area functions and granting social forestry licenses for community plantation forests. At the same time, the overlay method combines information from various maps. Various parties are involved in mangrove charcoal management, ranging from the Ministry of Environment and Forestry, Kepulauan Riau Provincial Government, Karimun Regency Government, and Wana Jaya Karimun Cooperative to 30 business license holders and charcoal collectors. This research recommends evaluating mangrove IUPHHK-HTR policies to ensure forest sustainability and balance between utilization and sustainability.
Pengaruh Laporan Berkelanjutan, Green accounting Terhadap Kinerja Keuangan (Studi Empiris Pada Sektor Basic Material 2021 – 2023) Tambunan, Ronia; Wahyuliza, Suci; Munthe, Inge Lengga Sari
Jurnal Ilmiah Akuntansi dan Finansial Indonesia Vol 8 No 2 (2025): Jurnal Ilmiah Akuntansi dan Finansial Indonesia
Publisher : Prodi Akuntansi FEBM Universitas Maritim Raja Ali Haji

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31629/1cagzw14

Abstract

Indonesia is dedicated to attaining sustainable growth in line with the Sustainable Development Goals (SDGs). As a result, green accounting and sustainability disclosure reporting become essential. This study aimed to explore the influence of green accounting and sustainability reporting on the financial outcomes of companies within the basic materials sector that were publicly traded on the IDX from 2021 to 2023. For this research, the PROPER score was utilized to assess green accounting, while sustainable reporting was evaluated using the Global Reporting Initiative (GRI) and its 92 components, and financial performance was gauged through Return on Assets (ROA). The researcher employed multiple linear regression analysis, using SPSS 25 for data processing. The results of the study revealed a notable effect of sustainable reporting on financial performance. Conversely, green accounting did not show a significant influence on financial outcomes.
Deciphering the dynamics of financing choices in Indonesian micro-industries: An empirical analysis of internal and external sources Sofia, Myrna
Jurnal Perspektif Pembiayaan dan Pembangunan Daerah Vol. 12 No. 1 (2024): Jurnal Perspektif Pembiayaan dan Pembangunan Daerah
Publisher : Program Magister Ilmu Ekonomi Pascasarjana Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/ppd.v12i1.20146

Abstract

This study analyzes micro-industry characteristics influencing their choice between internal (own capital) and external financing sources (venture capital, banks, and others). A sample size of 83,616, derived from the BPS Survey, was employed for this purpose. Logistic regression analysis was utilized to address the research questions. The findings suggest that own capital financing predominantly supports micro-industries that are small in scale, possess a low business entity status, have mature owner age, have owners with higher educational backgrounds, and exhibit minimal innovation. Conversely, venture capital financing is more inclined towards larger micro-industries with increasing maturity and more innovations. Bank financing is typically allocated to younger micro-industries with higher business entity status, younger owners, lower income, and those incorporating internet usage. Other forms of capital financing are more likely to be selected by micro-industries with owners who have a lower educational background. The characteristics of micro-industries significantly enhance the probability of opting for bank financing. The educational background of the owner is a critical factor in choosing one's own capital and venture capital financing. In contrast, the size of the micro-industry plays a pivotal role in selecting bank and other capital financing.
Blue Economy as Economic Recovery and Sustainable Development in Indonesia Angelina Munthe; Inge Lengga Sari Munthe
CAKRAWALA : Management Science Journal Vol. 1 No. 2 (2024): Cakrawala Management Science Journal - September
Publisher : Yayasan Edukasi Cakrawala Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63541/9kqktv53

Abstract

Using marine resources sustainably to boost the economy and improve the well-being and health of marine ecosystems is known as the blue economy. With 59% of its coastline in use alone, it is now one of the countries with the longest coastline in the world, Indonesia. Therefore, its marine potential is very much worthy of attention and development. The potential of Indonesia's blue economy is immense to drive economic recovery and growth. Harnessing this potential is especially important at a time when growth in other sectors can no longer meet growing needs. Since the 1972 Stockholm Environment Conference, many countries have been paying attention to the potential of the blue economy to achieve sustainable development. One of Jokowi's goals in implementing Blue Economy is to support the achievement of Maintaining the sustainability of Indonesia's marine ecosystems until 2030 through the implementation of the Sustainable Development Goals (SDGs). In contrast, Joko Widodo combines the ideas of a "Blue Economy" and a "Green Economy". This research aims to find out how the blue economy can be an economic recovery and sustainable development in Indonesia. This research was conducted using the literature study method. The blue economy can improve the welfare of people in small islands and coastal areas and increase employment in Indonesia.
The Importance of Disclosure and Transparency in Enhancing Firm Value: A Study on the LQ45 Index Firman Gani; Inge Lengga Sari Munthe; Nurul Yusyawiru
urn:nbn:id:umrah-jafi.v9i1.2025.001jiafi.v9i1
Publisher : Prodi Akuntansi FEBM Universitas Maritim Raja Ali Haji

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31629/45wtbk02

Abstract

Firm value reflects investors perception of a company's success, which is commonly associated with its stock price. This study aims to examine the effect of Sustainability Report Disclosure, Analyst Coverage and ESG Disclosure on Firm Value, with Firm Age serving as a moderating variable. The research employs a purposive sampling method, involving 12 companies listed in the LQ45 Index of the Indonesia Stock Exchange during the 2021–2023 period. The analytical techniques used include multiple linear regression and moderation analysis through the Moderated Regression Analysis (MRA) method. The results of the multiple regression analysis indicate that Sustainability Report Disclosure and ESG Disclosure do not have a significant impact on Firm Value. Conversely, Analyst Coverage and Firm Age show a significant positive influence on Firm Value. Furthermore, the study finds that Sustainability Report Disclosure, Analyst Coverage, ESG Disclosure and Firm Age collectively have a significant simultaneous effect on Firm Value. Meanwhile, the moderation analysis reveals that Firm Age does not moderate the relationship between either Sustainability Report Disclosure or ESG Disclosure on Firm Value. But, it does moderate the relationship between Analyst Coverage on Firm Value.
Pengaruh Transfer Pricing, Ukuran Perusahaan, dan Komisaris Independen terhadap Agresivitas Pajak : Studi pada Sektor Properti dan Real Estate Tahun 2020-2024 Ratika Ratika; Inge Lengga Sari Munthe; Teddy Haryadi
Jurnal Ilmiah Ekonomi, Akuntansi, dan Pajak Vol. 3 No. 2 (2026): Juni : Jurnal Ilmiah Ekonomi, Akuntansi, dan Pajak (JIEAP)
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/jieap.v3i2.2311

Abstract

This study aims to analyze the effect of transfer pricing, firm size, and independent commissioners on tax aggressiveness in property and real estate companies listed on the Indonesia Stock Exchange (IDX) during the 2020–2024 period. The study is based on Agency Theory and the Theory of Planned Behavior to explain corporate behavior in tax-related decision-making. This research employed a quantitative approach using secondary data obtained from the annual reports of companies listed on the Indonesia Stock Exchange and the official websites of each company. The research sample consisted of nine companies selected through purposive sampling based on predetermined criteria. Multiple linear regression analysis was used to examine the influence of each independent variable on tax aggressiveness. The findings indicate that transfer pricing has no significant partial effect on tax aggressiveness. In contrast, firm size and independent commissioners have a significant partial effect on tax aggressiveness. Furthermore, the coefficient of determination test reveals that transfer pricing, firm size, and independent commissioners collectively explain only 27.8% of the variation in tax aggressiveness, while the remaining 72.2% is influenced by other factors not included in this study. These findings suggest that additional variables should be considered in future research to better explain corporate tax aggressiveness.     
Analisis Kontribusi PAD, Kemiskinan dan Kemandirian Fiskal Terhadap Pertumbuhan Ekonomi di Kepulauan Riau Siregar, Lorensia Kristina Br; Krissanta, Erika; Firdaus, Muhammad Rizki; Sofia, Myrna
Akuntansi & Ekonomika Vol 15 No 2 (2025): Jurnal Akuntansi dan Ekonomika
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat (LPPM) Universitas Muhammadiyah Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37859/jae.v15i2.9662

Abstract

This study analyzes the effects of Regional Original Revenue (PAD), poverty levels, and fiscal independence on economic growth in the Riau Islands Province. Panel data from seven regencies/cities covering the period 2017–2023 were analyzed using panel data regression. The results indicate that PAD has a positive and significant effect on economic growth, while poverty levels also show a positive and significant effect, reflecting the complex relationship between poverty and economic growth. Fiscal independence has a positive but statistically insignificant effect. These findings highlight the importance of strengthening PAD and poverty alleviation, as well as the need to enhance fiscal independence to support regional economic resilience.
Co-Authors Andia, Bherly Andini Septiani Angelina Munthe Bherly Andia Dewi Haryanti Dewi Haryanti Fatahurrazak Firman Gani JALAL, ABDUL Khodijah Ismail Krissanta, Erika Luthfi Yudhistira Muhammad Rizki Firdaus Nurul Yusyawiru Ratika Ratika Rizki Yuli Sari Sayyidah Nur Habibah Siregar, Lorensia Kristina Br Tambunan, Ronia Teddy Haryadi Wahyuliza, Suci