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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 JOURNAL OF SCIENCE AND SOCIAL RESEARCH 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 Jurnal Inovasi Penelitian Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Journal of Innovation in Educational and Cultural Research 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) Smart Society: Community Service and Empowerment Journal PENANOMICS: INTERNATIONAL JOURNAL OF ECONOMICS Zona Manajerial: Program Studi Manajemen (S1) Universitas Batam Jurnal Profita : Akuntansi dan Manajemen Capacitarea : Jurnal Pengabdian Kepada Masyarakat Jurnal Akuntansi Manado (JAIM) e-Jurnal Apresiasi Ekonomi Basic and Applied Accounting Research Journal International Journal of Trends in Accounting Research Economic, Accounting Scientific Journal (CASH) Jurnal Sistem Informasi, Akuntansi dan Manajemen JPEMAS: Jurnal Pengabdian Kepada Masyarakat Summa : Journal of Accounting and Tax Academia Open
Muhammad Isa Alamsyahbana
Prodi Akuntansi Sekolah Tinggi Ilmu Ekonomi (STIE) Pembangunan Tanjungpinang
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Medicine & Pharmacology Physics Public Health Social Sciences Other

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Pengaruh Diferensiasi Produk, Harga dan Segmentasi Pasar Terhadap Volume Penjualan Unit Mobil All New Veloz Agung Toyota Batam Centre Oktavia, Aii Melia Putri; Armansyah, Armansyah; Chartady, Rachmad; Alamsyahbana, Muhammad Isa
Zona Manajerial: Program Studi Manajemen (S1) Vol 15 No 1 (2025): Zona Manajerial: Program Studi Manajemen
Publisher : Universitas Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37776/zonamanajer.v15i1.1827

Abstract

To create a company's customers, implement a good marketing strategy that starts from within the company, one of the strategies that needs to be done is differentiation strategy. The product differentiation and varied prices presented by Toyota on the All New Veloz are expected to provide many choices that consumers can choose from to support their daily mobility with cars and support sales volume. The purpose of this study is to find out how the Influence of Market Differentiation and Segmentation on the Sales Volume of All New Veloz car units at the Agung Toyota Batam Centre. The type of research used is a quantitative descriptive research method, using primary and secondary data, as well as data collection techniques in the form of questionnaires which are carried out by distributing to the respondents as many as the number of samples that have been determined, namely 66 respondents from the number of buyers of the All New Veloz car unit at Agung Toyota Batam Center in the last 6 months which amounted to 66 buyers. The results of the study obtained are known that the regression equation obtained is Y= 10.646 + 0.443X1 + -0.551X2 + 0.737X3 + e which can be interpreted that the variables X1 and X2 have a positive and significant effect on the variable Y. and it is known that the results of the determination coefficient test show the value of Adjusted R Square which is 0.421 or 42.1%. Thus, 42.1% is the value of the contribution of the influence of product differentiation variables, prices, and market segmentation on sales volume. While the remaining 57.9% is the influence of other variables that were not studied in this study.
ANALISIS PENERAPAN PAJAK PPH PASAL 23 PADA CV. GHIAA MULTIGUNA DI TANJUNGPINANG Amelia, Suci; Isa Alamsyahbana, Muhammad; Fauzi, Fauzi
EKONOMIKA Vol 8 No 1 (2024): CASH: Economic, Accounting Scientific Journal
Publisher : STIE PEMBANGUNAN TANJUNGPINANG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52624/cash.v8i1.2454

Abstract

Tujuan dari penelitian ini untuk menetahui penerapan perhitungan, pembayaran, dan pelaporan pph pasal 23 pada CV.Ghiaa Multiguna. Penelitian ini dilakukan dengan melakukan wawancara kepada direktur dan analisa data sekunder yaitu laporan pajak pph pasal 23 CV. Ghiaa Multiguna. Metode yang digunakan dalam penelitian ini adalah metode kualitatif. Objek penelitian yaitu CV. Ghiaa Multiguna. Pengumpulan data dilakukan dengan melakukan wawancara dengan direktur perusahaan sesuai dengan variable penelitian. Hasil penelitian ini menunjukkan bahwa di CV. Ghiaa Multiguna masih terdapat beberapa kekeliruan dalam perhitungan yang dilakukan oleh mitra, yang menyebabkan ketidak sesuaian perhitungan dan pembayaran yang terlambat, termasuk untuk PPh Pasal 23. Namun, perusahaan sudah memiliki rekapitulasi pemesanan jasa katering, sehingga kekeliruan tersebut dapat diatasi dengan data yang ada. Kurangnya koordinasi rutin antara direktur, komisaris, dan staf terkait pelaporan PPh Pasal 23 juga turut berkontribusi pada masalahini. Untuk meningkatkan efisiensi, perusahaan dapat mengoptimalkan koordinasi dan menerapkan strategi perpajakan yang tepat, sehingga beban pajak dan pembayaran PPh 23 dapat dikurangi.
ANALISIS PENGELOLAAN DANA BADAN USAHA MILIK DESA STATUS BERKEMBANG DAN KONTRIBUSINYA TERHADAP PEREKONOMIAN DESA (STUDI KASUS PADA BUMDES TEMBELING DAN BUMDES BINTAN BUYU, KECAMATAN TELUK BINTAN, KABUPATEN BINTAN) Sulistyowati, Hani; Salihi, Salihi; Alamsyahbana, Muhammad Isa
EKONOMIKA Vol 7 No 2 (2024): CASH: Economic, Accounting Scientific Journal
Publisher : STIE PEMBANGUNAN TANJUNGPINANG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52624/cash.v7i2.2456

Abstract

Abstrak Tujuan dari penelitian ini adalah untuk menganalisis pembentukan, pengelolaan, dan aspek operasional BUMDes, serta kontribusi dan dampak ekonomi langsung maupun tidak langsung dari BUMDes Tembeling dan BUMDes Bintan Buyu terhadap peningkatan usaha ekonomi desa. Metode yang digunakan dalam penelitian ini adalah metode kualitatif. Informan penelitian ini terdapat 4 kelompok, yakni kelompok pertama Kepala Desa, kelompok kedua Ketua BUMDes serta pengelola unit masing-masing BUMDes, kelompok ketiga salah satu masyarakat sekitar BUMDes Tembeling dan BUMDes Bintan Buyu, dan kelompok keempat pihak Dinas PMD. Teknik yang digunakan adalah reduksi data, penyajian data, dan penarikan kesimpulan. Hasil penelitian menunjukkan bahwa berdasarkan dari 7 indikator pada Peraturan Daerah Kabupaten Bintan Nomor 9 Tahun 2007 tentang Pembentukan dan Pengelolaan Badan Usaha Milik Desa (BUMDes), BUMDes Tembeling dan BUMDes Bintan Buyu belum sepenuhnya sesuai dan belum dapat memberikan kontribusi terhadapat perekonomian desa. Kata Kunci : BUMDes, Pengelolaan Dana, Kontribusi Terhadap Perekonomian Desa Abstract The purpose of this study is to analyze the formation, management, and operational aspects of BUMDes, as well as the direct and indirect economic contributions and impacts of BUMDes Tembeling and BUMDes Bintan Buyu on improving village economic efforts. The method used in this research is a qualitative method. There are 4 groups of informants for this research, namely the first group is the Village Head, the second group is the Head of BUMDes and the unit managers of each BUMDes, the third group is one of the communities around BUMDes Tembeling and BUMDes Bintan Buyu, and the fourth group is the PMD Service. The techniques used are data reduction, data presentation and conclusion drawing. The research results show that based on the 7 indicators in Bintan Regency Regional Regulation Number 9 of 2007 concerning the Formation and Management of Village-Owned Enterprises (BUMDes), Tembeling BUMDes and Bintan Buyu BUMDes are not fully compliant and have not been able to contribute to the village economy. Keywords: Bumdes, Fund Management, Contribution To Village Economy
The Influence of Promotion Perception and Investment Perception on Virtual Assets of Mobile Legend Game Khairi, Muhammad Dahlan; Alamsyahbana, Muhammad Isa; Fauzi; Kurnia, Sri; Utami, Ranti
Summa : Journal of Accounting and Tax Vol. 3 No. 2 (2025): April 2025
Publisher : Indonesian Scientific Publication

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61978/summa.v3i2.610

Abstract

This study aims to analyze the influence of promotion perception and investment perception on increasing the value of virtual assets in the Mobile Legends game, focusing on STIE Pembangunan Tanjungpinang students as the research object. Using a quantitative approach and primary data collected through a questionnaire of 42 questions to 83 respondents with a purposive sampling technique based on the Slovin formula, the data was analyzed using JASP version 0.19.2 through data quality testing, classical assumption testing, multiple linear regression, and hypothesis testing. The results of the study indicate that partially and simultaneously, promotion perception and investment perception have a significant effect on players' decisions to purchase virtual assets such as skins and heroes. Promotion perception has been shown to increase player awareness and interest, while investment perception drives resource allocation in purchasing digital assets. These two variables together explain most of the variation in virtual asset purchasing decisions, although there are still other factors that influence them.
Implementation of SDG 14 and Blue Economy Policies in Southeast Asia: A Comparative Policy Review Alamsyahbana, Muhammad Isa; Chartady, Rachmad
Jurnal Ilmiah Akuntansi Kesatuan Vol. 13 No. 3 (2025): JIAKES Edisi Juni 2025
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v13i3.3384

Abstract

This study explores the implementation of Sustainable Development Goal (SDG) 14 and blue economy policies across Southeast Asia, focusing on seven key indicators: protection of marine Key Biodiversity Areas (KBAs), waste management effectiveness, exploitation of fish stocks, use of destructive fishing gear, bycatch levels, marine biodiversity threats from imports, and national/regional policy efforts. Using a qualitative descriptive approach and secondary data analysis from international reports, national regulations, and scholarly sources, the study uncovers stark disparities among countries. High-capacity states like Indonesia, Malaysia, and Singapore have made measurable progress, whereas Least Developed Countries (LDCs) such as Laos, Cambodia, and Myanmar face significant implementation challenges due to limited financial, technological, and institutional resources. Findings indicate that overfishing, ineffective enforcement of trawling bans, lack of incentives for selective fishing gear, and ecological degradation from aquaculture expansion remain major concerns. However, emerging policy innovations such as Indonesia’s Sea Toll initiative, the Philippines’ coral reef ecotourism, and Singapore’s carbon taxes offer potential models. Still, these efforts are insufficient without greater regional harmonization, capacity building, and strategic resource redistribution. This study emphasizes the urgency of coordinated regional action, enhanced policy coherence, and inclusive support mechanisms to realize a sustainable, equitable, and resilient blue economy in Southeast Asia
Income of Kijang City Village: Impact of Working Capital, Technology, Experience, and Selling Price Alamsyahbana, Muhammad Isa; Azura, Wenni Rahma; Chartady, Rachmad; Utami, Ranti
Owner : Riset dan Jurnal Akuntansi Vol. 8 No. 3 (2024): Artikel Research July 2024
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v8i3.2247

Abstract

The purpose of this research is to determine the influence of working capital, technology, experience, and selling prices on the income of fishermen in the Kijang Kota Village. This study utilizes both primary and secondary data. The research method employed is a quantitative descriptive method. The primary data consists of questionnaires, while secondary data includes records and data from the Central Statistics Agency (BPS). Data collection techniques include questionnaires, documentation, and literature review, with 77 respondents answering a questionnaire containing 53 statements. The data analysis technique involves testing data validity and reliability, classical assumption tests, multiple linear regression tests, and hypothesis testing. The multiple linear regression formula obtained from this research is Y = (0.585) + 0.303X1 + 0.392X2 – 0.144X3 + 0.304X4 + e. The t-test results show calculated t-values of 2.287 for working capital, 5.067 for technology, -1.348 for experience, and 3.244 for selling prices, while the tabulated t-value is 1.993. The F-test results indicate a calculated F-value of 85.191 and a tabulated F-value of 2.73. The coefficient of determination is 0.816, as seen from the Adjusted R Square value. Based on the data analysis results, it can be concluded that working capital, technology, experience, and selling prices, both individually and simultaneously, have an impact on the income of fishermen in the Kijang Kota Village. The influence of these four variables results in an 81.6% increase in the income of fishermen in the Kijang Kota Village, with the remaining percentage being influenced by variables not included in this study.
Implementasi Digital Marketing Guna Mempromosikan Penjualan Produk Kube Al-Fazza Alamsyahbana, Muhammad Isa; Armansyah, Armansyah; Silviah, Rahma; Agustinah, Dwi; Khorussalam, Khorussalam
Capacitarea : Jurnal Pengabdian Kepada Masyarakat Vol. 4 No. 1 (2024): Januari - April
Publisher : Universitas Pancasila

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35814/capacitarea.2024.004.01.01

Abstract

Kelompok Usaha Bersama (KUBE) memiliki pengaruh penting dalam pertumbuhan ekonomi daerah dan berpotensi untuk mengenalkan produk secara luas. Kube Al – Fazza menjual berbagai kerajinan tangan yang bermanfaat bagi lingkugan dan masyakat dan berlokasi di Desa Sebong Pereh Kabupaten Bintan. Masalah yang dihadapi oleh Kube Al- Fazza ini yaitu masih kurangnya pemasaran produk kerajinan tangan tersebut dan belum adanya promosi produk secara berkala. Tujuan dilakukannya kegiatan ini ialah untuk melakukan digital marketing pada Kube Al – Fazza untuk menambah nilai jual dari produk yang dihasilkannya. Realisasi pemecahan masalah yang dihadapi oleh Kube Al – Fazza adalah dengan membuatkan akun media sosial, dan mempromosikan produk keajinan tangan di media sosial. Metode penyelesaian masalah adalah dengan melakukan pelatihan dan padagaan alat pendukung kepada anggota Kube Al – Fazza mengenai promosi produk secara online. Hasil dari kegiatan ini berupa produk kerajinan tangan sudah dapat dipromosikan di media sosial yang telah dibuat oleh penulis untuk Kube Al – Fazza Ibu Sari dalam rangka menarik minat pembeli.
Antecedents of Accounting Understanding with Interest as a Moderating Variable in STIE Pembangunan Tanjungpinang Students Helen; Fauzi; Alamsyahbana, Muhammad Isa; Ranat Mulia Pardede; Charly Marlinda
Basic and Applied Accounting Research Journal Vol 4 No 1 (2024): Basic and Applied Accounting Research Journal
Publisher : Future Science

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.11594/baarj.04.01.10

Abstract

This study aims to examine the influence of Emotional Intelligence, Intellectual Intelligence, and Spiritual Intelligence on Accounting Understanding, as well as the potential of Interest as a moderating factor. The results indicate that all three types of intelligence significantly influence accounting understanding partially. Additionally, Interest can moderate the influence of Emotional Intelligence and Spiritual Intelligence on Accounting Understanding, but not Intellectual Intelligence. These findings provide additional insights into the factors influencing accounting understanding among accounting students.
The Influence of Gross Regional Domestic Product, Number of Population, and Number of Nusantara Tourists on Regional Original Income Haiqal Imansyah; Bambang Sambodo; Alamsyahbana, Muhammad Isa; Rezario Febrianta Chandra; Masyitah As Sahara
Basic and Applied Accounting Research Journal Vol 4 No 1 (2024): Basic and Applied Accounting Research Journal
Publisher : Future Science

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.11594/baarj.04.01.12

Abstract

The aim of this research is to find out whether the original income of districts/cities in Aceh Province is influenced by GRDP, population and number of domestic tourists. The total sample is 23 regencies/cities in Aceh Province. Quantitative methods are used as research methods, with the data used being secondary data obtained through publications and the official website of the Indonesian Central Statistics Agency, the Directorate General of Financial Balance (DJPK), and the Information and Documentation Management Officer (PPID). The research results partially prove that regional original income is not influenced by GRDP, population and number of domestic tourists. This was proven in the partial test, the significance value resulting from all independent variables was less than 0.05. However, regional original income is jointly (simultaneously) influenced by GRDP, population and number of domestic tourists, as can be seen in the simultaneous test with an f-count value of 13.91490 which is greater than the f-table of 2.745915. Based on the research results, the conclusion that can be drawn is that local revenue in the District/City of Aceh Province is not partially influenced by GRDP, population and number of domestic tourists. But simultaneously PAD can be influenced by GRDP, population and number of domestic tourists. So that districts/cities in Aceh Province are considered to be less able to utilize regional resources that can increase their original regional income, both in the economic, demographic and tourism sectors.
Optimizing Company Value: Size, Governance and Financial Performance on the Indonesian Stock Exchange Ciptha, Andrea; Alamsyahbana, Muhammad Isa; Sarazwati, Raja Yulianita; Indriaty, Novica
Ekonomis: Journal of Economics and Business Vol 8, No 2 (2024): September
Publisher : Universitas Batanghari Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33087/ekonomis.v8i2.1858

Abstract

This study aims to investigate how the size of a company and its adherence to good corporate governance affect its value, with a focus on food and beverage companies listed on the IDX during the period from 2020 to 2022. The research sampled 37 companies using purposive sampling. It employed a quantitative approach, with data collected through literature review and web searches, primarily from official agency websites providing relevant reports. Data analysis was conducted using the Econometric Views (E-Views) 12 application. The findings indicate that while company size and good corporate governance do not directly impact financial performance, they do influence company value when financial performance serves as an intermediary variable.
Co-Authors Afriyadi Afriyadi, Afriyadi Afrizal Afrizal Agustinah, Dwi Ahmad Yani Airina Cintha Sepriana Sulfat Amelia, Suci Antania, Livia Armansyah Armansyah Armansyah Armansyah Arthur Simanjuntak Aulia Dewi Gizta Azura, Wenni Rahma Budi Zulfachri Charly Marlinda Charly Marlinda Chartady, Rachmad Ciptha, Andrea Dandy Lucky Pratama David Dwi Malya Putra Dewi Monalisa Dhea Amanda Aulia Putri Dian Ocviasari Eko Murti Saputra Elvina Elvina Ewdia Meylin Lilipory Fanny Oktavianka Fatahuddin FAUZI fauzi Fauzi Fauzi Fauzi Fauzi Finalesvita Br. Nasution Firman Ardiansyah Geaby Desrianti Haiqal Imansyah Hardiansyah, Ricky Hasnah Fauziah Hasnarika, Hasnarika Helen Henisha Auliananda Herman Herman Ibrahim, Andika Noor Ika Rani Kusuma Dewi Imran Ilyas Indra Bastian Tahir Indra Bastian Tahir Indriaty, Novica Isihati Telaumbanua Juhli Edi S Juliani Sari Siregar Juliani Sari Siregar Khairi, Muhammad Dahlan Khorussalam, Khorussalam Kinanti Rahmadhani Kurnia, Sri Lina Oktafiani M Syafnur M. Fachri Riauan M. Iqbal Sesaria Maria Vilistasia 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 Novelia Tia Anelda Novi Chandra Saputra Novi Darmayanti Novi Komalasari Novita Kristiani Waruwu Nurul Despurnama Sary Nurul Nurul Nurul Rahmaini Oktavia, Aii Melia Putri Pratiwi Tri Utari Putra, Rizky Ramadhana Qurrotal Qolbiyah 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 Saputra, Eka Kurnia Saputra, Eko Murti Sarazwati, Raja Yulianita Sasrya Elsana Satria, Hendy Satrio Bimo Saputro Selvi Wahyuningsih Selvia Andita Shely Joeana Silvia Yohani Silviah, Rahma Sinta Saputri Siregar, Juliani Sari Sitepu, Andres Putranta Sri Kurnia Sri Kurnia Sulistyowati, Hani Surya Violita Arifin SYAIFUL BAHRI Tiara Wulandari Tommy Munaf Ulfa Oktavani Nasution Utami, Ranti Vanisa Meifari Viena, Viena Vilistasia, Maria Vina Amalia Putri Widy Andini Putri Wiwin Vartina Wong, Yi Yanto, Meidi Yerisma Welly Yuritanto Yuritanto, Yuritanto Zulaika, Nurfitri