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All Journal Jurnal Mirai Management Jurnal Ilmiah Universitas Batanghari Jambi EKONOMIS : Journal of Economics and Business Owner : Riset dan Jurnal Akuntansi FINANCIAL : JURNAL AKUNTANSI Ilomata International Journal of Tax and Accounting Jurnal Ilmiah Akuntansi Kesatuan Aksara: Jurnal Ilmu Pendidikan Nonformal Budimas : Jurnal Pengabdian Masyarakat Community Development Journal: Jurnal Pengabdian Masyarakat Academia Open Jurnal Inovasi Penelitian Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Economics and Digital Business Review Jurnal Revenue : Jurnal Ilmiah Akuntansi Jurnal Studia Akuntansi dan Bisnis (The Indonesian Journal of Management & Accounting) Jurnal Pengabdian kepada Masyarakat Dikmas: Jurnal Pendidikan Masyarakat dan Pengabdian Jurnal Ekonomi, Manajemen, Bisnis dan Akuntansi (JEMBA) PENANOMICS: INTERNATIONAL JOURNAL OF ECONOMICS Zona Manajerial: Program Studi Manajemen (S1) Universitas Batam Jurnal Profita : Akuntansi dan Manajemen Jurnal Akuntansi Manado (JAIM) Basic and Applied Accounting Research Journal International Journal of Trends in Accounting Research Economic, Accounting Scientific Journal (CASH) Jurnal Sistem Informasi, Akuntansi dan Manajemen Summa : Journal of Accounting and Tax
Muhammad Isa Alamsyahbana
Prodi Akuntansi Sekolah Tinggi Ilmu Ekonomi (STIE) Pembangunan Tanjungpinang
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Chemistry Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Medicine & Pharmacology Physics Public Health Social Sciences Other

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PENERAPAN SAK-EMKM TERHADAP PENYUSUNAN LAPORAN KEUANGAN PADA TOKO TJOANG BUNG KOTA TANJUNGPINANG Meidi Yanto; Dhea Amanda Aulia Putri; Elvina Elvina; Melisa Melisa; Fauzi Fauzi; Novi Chandra Saputra; Muhammad Isa Alamsyahbana; Hasnarika Hasnarika; Salihi Salihi
JEMBA: JURNAL EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI Vol. 2 No. 1: Januari 2023
Publisher : Bajang Institute

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

Abstract

Saat ini perkembangan bisnis di Indonesia sangat berkembang pesat. Saat ini salah satu jenis bisnis yang sangat berkembang pesat di Indonesia yaitu Usaha Mikro, Kecil, dan Menengah (UMKM)[1]. UMKM memiliki peran penting bagi perekonomian Indonesia karena memberikan sumbangan signifikan khususnya dalam pembentukan produk domestik bruto dan penyerapan tenaga kerja [2]. UMKM juga dipercaya memiliki ketahanan ekonomi yang tinggi sehingga dapat menjadi penopang bagi stabilitas sistem keuangan dan perekonomian. SAK EMKM adalah standar akuntansi keuangan yang dapat digunakan oleh entitas yang memenuhi definisi pelaku usaha UMKM [3]. Dari hasil penelitian yang dilakukan pada toko Tjoang Bung, terlihat bahwa pemilik tidak melakukan pencatatan laporan keuangan. Pemilik hanya menghitung kas masuk dan kas keluar secara kasar,serta memperkirakan modal yang ia miliki dapat diputar kembali untuk terus menjalani usahanya.
The Report Alignment Analysis of Regional Property to Local Government Financial Reports as Preparation for Implementation of Permendagri Number 77 of 2020 (Case Study in Bintan District Government) Muhammad Isa Alamsyah; Muhammad Isa Alamsyahbana; Novi Chandra Saputra; Meidi Yanto; Armansyah Armansyah
Budapest International Research and Critics Institute-Journal (BIRCI-Journal) Vol 6, No 1 (2023): Budapest International Research and Critics Institute February
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v6i1.7462

Abstract

Public accountability is the obligation of the regional government, in this case the Regional Head as the mandate holder from the community, to convey accountability for all activities and funding during the fiscal year period in the form of a report and explain it to community representatives, in this case the DPRD, which is then agreed upon as a regional legal product. Regional Government Financial Reporting consists of 7 (seven) types of reports, namely Budget Realization Reports, Reports on Changes in Budget Overbalances, Cash Flow Reports, Operational Reports, Reports on Changes in Equity, Balance Sheets and Notes to Financial Statements. Furthermore, the benefit of this writing is to become a reference for executors preparing local government financial reports in compiling and harmonizing Regional Property Reports and Regional Government Financial Reports. In addition, several implementative steps will be given in this alignment. The results in this writing are that in the Management of Regional Property which includes the Administration of Regional Property must still refer to the applicable regulatory provisions and implementative steps in this alignment, namely by preparing SOPs for Administration of Regional Property, compiling and preparing Manual Working Papers As Material for Implementing Regional Property Reconciliation, verifying and correcting expenditures where budgeting errors occur and conducting BIMTEK as well as socializing guidance and performance monitoring of the User Property Management.
Pengaruh Motivasi terhadap Peningkatan Kinerja Pegawai Di Biro Administrasi Pembangunan Armansyah Armansyah; Selvia Andita; Muhammad Isa Alamsyahbana; Yuritanto Yuritanto; Herman Herman; Eko Murti Saputra
Jurnal Ilmiah Universitas Batanghari Jambi Vol 23, No 1 (2023): Februari
Publisher : Universitas Batanghari Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33087/jiubj.v23i1.3177

Abstract

This study examines the effect of motivation on performance improvement at the Riau Archipelago Development Administration Agency. This type of quantitative research is used in this study. The analytical technique used to determine the impact of motivation on performance is to analyze the data and apply the results to the entire population. In addition, it is necessary to conduct a study using classical assumption instruments and analysis to find out whether the assumptions made in this study are correct or not. In addition, simple linear regression analysis and hypothesis testing can be used to determine whether there is a correlation between variables. The results of the linear regression test give the regression equation Y = 14.009 + 0.863X1 e, where these results indicate that for each unit of increased motivation, morale increases by 0.863 and has a positive impact. Based on the research results it is known that the value of motivation is 7.924. This value is greater than the value of 2.021 which is the limit of tcount, meaning that motivation partially has a significant impact on the performance of employees of the Riau Islands Development Administration Agency. Based on the results of the analysis, the R-squared value is 0.623. The magnitude of the impact of motivational variables on performance is 62.3%, while the remaining 37.7% is influenced by other factors.
Book-Tax Differences and Profit Growth: Evidence from Indonesia Qurrotal Qolbiyah; Muhammad Isa Alamsyahbana; Rachmad Chartady; Armansyah Armansyah; Yerisma Welly
Ilomata International Journal of Tax and Accounting Vol. 4 No. 2 (2023): April 2023
Publisher : Yayasan Ilomata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52728/ijtc.v4i2.708

Abstract

This study aims to examine the effect of permanent and temporary differences as well as book-tax differences on profit growth in property and real estate firms listed on the Indonesia Stock Exchange (IDX). Permanent differences refer to the differences between taxable income and accounting income that cannot be reversed in the future, while temporary differences are the differences that will reverse over time. The study focused on the sub-sector of property and real estate, which was selected because these companies are considered high-risk and often adopt strategies to legally minimize their tax burden in order to maximize profits.. Purposive sampling was used to select a sample of 12 property and real estate firms that consistently published audited financial statements in Indonesian Rupiah from 2018 to 2021 and did not undergo delisting from the IDX during that period. The results of the analysis reveal that profit growth is positively and significantly influenced by both permanent and temporary differences. However, there was no significant impact observed from book-tax differences. These findings may provide insights for policymakers and investors in the property and real estate sector.
PENGABDIAN DALAM MENGOPTIMALISASIKAN KEGIATAN PEREKONOMIAN UMKM DI KELURAHAN BATU SEMBILAN MELALUI PROGRAM DIGITALISASI UMKM Muhammad Isa Alamsyahbana; Salihi Salihi; Rachmad Chartady; Armansyah Armansyah; Vina Amalia Putri; M. Fachri Riauan; Mutiara Adinda Febrian; M. Iqbal Sesaria
J-ABDI: Jurnal Pengabdian kepada Masyarakat Vol. 3 No. 2: Juli 2023
Publisher : Bajang Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53625/jabdi.v3i2.6055

Abstract

Usaha Mikro, Kecil dan Menengah (UMKM) merupakan pelaku bisnis yang bergerak pada berbagai bidang usaha, yang menyentuh kepentingan masyarakat dan memiliki peran penting dalam penyerapan tenaga kerja. UMKM yang dijadikan sebagai objek pelaksanaan PKM ini yaitu UMKM Melajoe Batik. UMKM ini mengalami permasalahan dalam hal pemasaran, sehingga dalam pelaksanaan PKM ini, kami memberikan sosialisasi dan praktik marketing berbasis digital, yaitu membuat akun shopee dan mengajarkan cara promosi digital. Hasilnya menunjukkan bahwa UMKM merasa terbantu dengan adanya kegiatan ini dan harapannya agar UMKM semakin baik kedepannya
EKSISTENSI UANG KETON SEBAGAI ALAT TUKAR BELANJA PADA PASAR WARISAN PULAU PENYENGAT Rachmad Chartady; Muhammad Isa Alamsyahbana; Armansyah Armansyah; Eka Kurnia Saputra
J-ABDI: Jurnal Pengabdian kepada Masyarakat Vol. 3 No. 2: Juli 2023
Publisher : Bajang Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53625/jabdi.v3i2.6056

Abstract

Tourism is a manifestation of the symptoms of human instincts long ago, namely the desire to travel. This is also the reason for Penyengat Island to continue to develop its tourist attraction because it is an amazing place and keeps a combination of tourism between history, spectacular nature and cultural arts that are so compelling. At present, Penyengat Island has a new tourist destination, the heritage market which is the second year this destination has been established. One of the uniqueness of the inheritance market is the existence of transactions using ketone money which was used as a medium of exchange for shopping during the Malay kingdom. Visitors can exchange rupiah for Ketone money to buy food, goods or souvenirs. The purpose of this research is to find out how ketone money can be used as a shopping transaction tool. With the service method in the form of approaches and outreach to the public and visitors to the island of Penyengat. Stinging Legacy Exploration Activities are carried out in a day with a total of 400 participants. The expected outcome of this activity is that the local community and visitors of the stinging island can understand how to shop or trade using ketone money
Circular Solutions for Decent Work and Economic Growth: Lessons from Sustainable Development Goals (SDG) 8 Sri Kurnia; Muhammad Isa Alamsyahbana; Rachmad Chartady; Surya Violita Arifin; Mohammad Iqbal Sesaria
Academia Open Vol 8 No 1 (2023): June
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/acopen.8.2023.6657

Abstract

The purpose of this research is to provide information about circular solutions for decent work economic growth which includes lessons from SDG 8. However, the circular economy is a promising approach to achieving sustainable development, by decoupling ecomonic growth from resource depletion and environmental degradation. The circular economy can support the achievement of multiple SDGs, by promoting sustainable and inclusive economic growth, reducing waste and pollution, and fostering innovation and resilience. The circular economy has the potential to contribute to SDG 8 by creating new job opportunities, promoting skills development and innovation, also it can fostering sustainable and inclusive economic growth. By adopting circular practices, businesses and governments can create new value and reduce their environmental impact, while promoting social and economic development. Highlights: The circular economy offers a promising approach to achieving sustainable development by decoupling economic growth from resource depletion and environmental degradation. Circular practices can contribute to SDG 8 by creating new job opportunities, promoting skills development, and fostering sustainable and inclusive economic growth. By adopting circular solutions, businesses and governments can create new value, reduce environmental impact, and drive social and economic development. Keywords: Circular solutions, Decent work, Economic growth, Sustainable development goals (SDGs), Resource efficiency
Role of Green Intellectual Capital and Green Innovation to Corporate Economic Sustainability Yerisma Welly; Martin Yehezkiel Sianipar; Novi Darmayanti; Arthur Simanjuntak; Muhammad Isa Alamsyahbana
Jurnal Akuntansi Manado (JAIM) Volume 4. Nomor 2. Agustus 2023
Publisher : Fakultas Ekonomi Universitas Negeri Manado

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53682/jaim.vi.7260

Abstract

The purpose of this study was to determine the effect of GIC and GI on CES. The research focused on consumer goods sector listed on the IDX for 2018-2022 period with a sample of 42 companies. The research method uses quantitative data analysis with a panel data regression analysis approach. Findings reveal a significant and positive relationship between GIC and CES. GIC enables companies to adopt sustainable business practices, which increases company profitability. GIC provides a competitive advantage in managing environmental risks, meeting customer demands regarding environmental issues, and adapting to changes in regulations related to sustainability. However, the results also show a significant negative impact of GI on CES. GI may lead to a decline in CES in the short term because significant financial resources are required to implement green innovations, which can reduce a company's financial elasticity. This can force companies to abandon profitable production and investment activities.
PENERAPAN DALAM MENGEDUKASI PEMBUKUAN MANUAL PADA KELOMPOK WANITA TANI DESA SRI BINTAN 2 Muhammad Isa Alamsyahbana; Armansyah Armansyah; Raja Yulianita Sarazwati; Dewi Monalisa; Ewdia Meylin Lilipory; Nurul Rahmaini; Sinta Saputri; Hasnah Fauziah; Novelia Tia Anelda; Pratiwi Tri Utari; Shely Joeana
BUDIMAS : JURNAL PENGABDIAN MASYARAKAT Vol 5, No 2 (2023): BUDIMAS : Jurnal Pengabdian Masyarakat
Publisher : LPPM ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/budimas.v5i2.10082

Abstract

The purpose of this article is to discuss bookkeeping literacy education that has been givem to a group of Woman Farmers in the village of Sri Bintan 2. In its operatinal activities, the grouf of Woman Farmers in the Village of Sri Bintan 2 keeps books of financial management manually. The bookkeeping system that is owned is considered to be very simple, so it feels that some improvements are needed as well as information on how financial bookkeeping should be done. The results obtained after carrying out the correct accounting bookkepping education, is that the group of Woman Farmers in Village of Sri Bintan 2 is able to understand and apply the knowladge that has been given so as to produce financial bookkeping and financial reports which are considered to have been improved. The revised financial bookkeping can assist the administrators of Women Farmers Group in managing their financial system Kata Kunci: Education, Bookkeping, Financial report, Group of Woman Farmers ABSTRAK Tujuan dari artikel ini adalah untuk membahas mengenai edukasi literasi pembukuan yang telah diberikan kepada Kelompok Wanita Tani Sumber Rezeki Desa Sri Bintan 2. Dalam kegiatan operasionalnya, kelompok Wanita Tani Sumber Rezeki Desa Sri Bintan 2 melakukan Pembukuan mengenai tata kelola keuangannya secara manual. Sistem pembukuan yang dimiliki dinilai masih sangat sederhana, sehingga rasanya diperlukan beberapa perbaikan serta informasi mengenai bagaimana seharusnya pembukuan keuangan dilakukan. Hasil yang didapatkan setelah dilakukannya edukasi pembukuan akuntansi yang benar, adalah Kelompok Wanita Tani Sumber Rezeki Desa Sri Bintan 2 mampu memahami serta mengaplikasikan ilmu yang telah diberikan sehingga menghasilkan pembukuan keuangan serta laporan keuangan yang diinilai telah sesuai dengan standar akutansi yang sebenarnya. Pembukuan keuangaan yang telah diperbaiki ini sekiranya dapat membantu para pengurus Kelompok Wanita Tani dalam mengelola tata keuangannya. Kata Kunci: Edukasi, Pembukuan, Laporan Keuangan, Kelompok Wanita Tani,
PENGARUH SBI, KURS, DAN INFLASI TERHADAP SAHAM INDEKS LQ45 DENGAN TRADE WAR SEBAGAI VARIABEL MODERATING Muhammad Isa Alamsyahbana
EKONOMIKA Vol 4 No 01 (2021): CASH: Economic, Accounting Scientific Journal
Publisher : STIE PEMBANGUNAN TANJUNGPINANG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52624/cash.v4i01.1776

Abstract

Pasar modal merupakan elemen penting dalam mengukur suatu kondisi ekonomi negara. Dengan pentingnya peran pasar modal, diharapkan peran masyarakat dapat tumbuh sehingga dapat berperan aktif dalam transaksi di pasar modal. Dengan adanya kondisi dimana suku bunga SBI yang terus meningkat, kurs valas yang juga tinggi serta adanya inflasi, maka peneliti hendak menguji pengaruhnya terhadap kinerja saham indeks LQ45, dan ditambahkan variabel trade war sebagai variabel moderating periode 2016-2018. Hasil penelitian menunjukkan bahwa hanya variabel kurs valuta asing yang memiliki pengaruh signigfikan terhadap kinerja saham indeks. Sedangkan variabel suku bunga SBI dan infasi tidak berpengaruh secara signifikan. Adapun variabel moderatingnya semua mampu dimoderasi oleh trade war, namun tidak memiliki hasil yang signifikan sehingga tergolong sebagai pure moderasi. Adapun masukan kepada peneliti mendatang untuk menambah tahun penelitian sebab perang dagang yang terjadi masih berlangsung panjang. Selain itu, bangsa Indonesia juga perlu mempersiapkan diri untuk menghadapi perang dagang dalam fase berikutnya, terutama dalam ekonomi makro dan hubungan internasional.
Co-Authors Afriyadi Afrizal Afrizal Amelia, Suci Andrea Ciptha Antania, Livia Armansyah Armansyah Armansyah Armansyah Arthur Simanjuntak Aulia Dewi Gizta Bambang Sambodo Budi Zulfachri Charly Marlinda Chartady, Rachmad Dandy Lucky Pratama David Dwi Malya Putra Dewi Monalisa Dhea Amanda Aulia Putri Dian Ocviasari Eka Kurnia Saputra Eko Murti Saputra Elvina Elvina Ewdia Meylin Lilipory FAUZI fauzi Fauzi Fauzi Fauzi Fauzi Firman Ardiansyah Haiqal Imansyah Hardiansyah, Ricky Hasnah Fauziah Hasnarika, Hasnarika Helen Henisha Auliananda Herman Herman Ika Rani Kusuma Dewi Imran Ilyas Indra Bastian Tahir Juhli Edi S Juliani Sari Siregar Juliani Sari Siregar Khairi, Muhammad Dahlan Kinanti Rahmadhani Kurnia, Sri Lina Oktafiani M Syafnur M. Fachri Riauan M. Iqbal Sesaria Maria Vilistasia Marlinda, Charly Martin Yehezkiel Sianipar Masyitah As Sahara Melisa Melisa Mohamad Hammam Pardiansyah Mohammad Iqbal Sesaria Muhammad Isa Alamsyah Muhammad Isa Alamsyah Muhammad Nursyahdani Muhammad Rizki Mutiara Adinda Febrian Nasution, Finalesvita Br. Novelia Tia Anelda Novi Chandra Saputra Novi Darmayanti Novi Komalasari Novica Indriaty Novita Kristiani Waruwu Nurfitri Zulaika Nurul Despurnama Sary Nurul Nurul Nurul Rahmaini Oktavia, Aii Melia Putri Oktavianka, Fanny Pratiwi Tri Utari Putri, Widy Andini Qurrotal Qolbiyah Raja Yulianita Sarazwati Raja Yulianita Sarazwati Ramadhona, Herpandi, Ranat Mulia Pardede Ranti Utami Ranti Utami Rezario Febrianta Chandra Rezky pranatha Rizky Ramadhana Putra Salihi Salihi Salihi, Salihi Salsabil Nabila Arifin Sambodo, Bambang Sasrya Elsana Satria, Hendy Satrio Bimo Saputro Selvi Wahyuningsih Selvia Andita Shely Joeana Silvia Yohani Sinta Saputri Siregar, Juliani Sari Sitepu, Andres Putranta Sri Kurnia Sri Kurnia Sulistyowati, Hani Surya Violita Arifin SYAIFUL BAHRI Telaumbanua, Isihati Tiara Wulandari Tommy Munaf Ulfa Oktavani Nasution Utami, Ranti Vanisa Meifari Viena, Viena Vilistasia, Maria Vina Amalia Putri Welly, Yerisma Wenni Rahma Azura Wiwin Vartina Wong, Yi Yanto, Meidi Yuritanto, Yuritanto