Article Per Year (5 Year)
p-Index From 2020 - 2025
6.318
P-Index
This Author published in this journals
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) 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) 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

Published : 44 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 44 Documents
Search

 1   2   3   4   5 
Macro Economics Perspective on Sustainability Development Goals (SDGs) Indexs in 5 ASEAN Country Alamsyahbana, Muhammad Isa; Chartady, Rachmad; Bahri, Syaiful; Antania, Livia
Jurnal Sistem Informasi, Akuntansi dan Manajemen Vol. 5 No. 1 (2025): SINTAMA: Jurnal Sistem Informasi, Akuntansi, dan Manajemen (Jan, 2025)
Publisher : Asosiasi Dosen Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54951/sintama.v5i1.856

Abstract

This study aims to explore the relationship between macroeconomic factors (GDP, inflation, dollar exchange rate) and the achievement of the Sustainable Development Goals (SDGs) in Indonesia, Singapore, Thailand, the Philippines, and Malaysia. This quantitative research uses secondary data in the form of panel data from the 2017-2022 period. The data collection technique was carried out through secondary data collection, while the data analysis used panel regression with EViews 12 software. The results show that the inflation rate has a significant effect on the achievement of the SDGs, while GDP and the dollar exchange rate do not have a significant relationship. These findings emphasize the importance of controlling inflation in supporting sustainable development and provide insights for policymakers to design more effective development strategies.  
Faktor yang Mempengaruhi Pengungkapan Corporate Social Responsibility (CSR) pada Perusahaan Sektor Pertambangan yang Listing di Bursa Efek Indonesia (BEI) Tahun 2017-2022 Oktavianka, Fanny; Alamsyahbana, Muhammad Isa; Sitepu, Andres Putranta; Nasution, Finalesvita Br.; Hasnarika, Hasnarika
Economics and Digital Business Review Vol. 5 No. 2 (2024): February - July
Publisher : STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/ecotal.v5i2.1504

Abstract

Tujuan dari penelitian ini adalah untuk mengetahui pengaruh yang ditimbulkan dari Green Accounting, Media Exposure, dan Agresivitas Pajak terhadap Pengungkapan Corporate Social Responsibility (CSR) pada Perusahaan Sektor Pertambangan yang Listing di Bursa Efek Indonesia (BEI) Tahun 2017 – 2022. Terdapat 30 amatan data yang diperoleh dengan Metode purposive sampling. Metode analisis data yang digunakan yaitu uji asumsi klasik, analisis regresi linier berganda, dan Uji hipotesis yang diolah menggunakan program SPSS Versi 25. Hasil penelitian ini menunjukkan bahwa Green Accounting tidak berpengaruh terhadap Pengungkapan CSR. Sementara, Media Exposure dan Agresivitas Pajak berpengaruh positif dan signifikan terhadap Pengungkapan CSR. Green Accounting, Media Exposure, dan Agresivitas Pajak secara simultan berpengaruh terhadap Pengungkapan CSR. Diperoleh nilai Adjusted R Square sebesar 0,289 yang artinya seluruh variabel independen berpengaruh terhadap variabel dependen sebesar 28,9% sedangkan sisanya dipengaruhi oleh variabel lain.
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.
Co-Authors Afriyadi Afriyadi, Afriyadi Afrizal Afrizal Agustinah, Dwi Amelia, Suci Antania, Livia Armansyah Armansyah Armansyah Armansyah Arthur Simanjuntak Aulia Dewi Gizta Azura, Wenni Rahma Budi Zulfachri Charly Marlinda Chartady, Rachmad Ciptha, Andrea Dandy Lucky Pratama David Dwi Malya Putra Desrianti, Geaby 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 Indriaty, Novica Juhli Edi S 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 Nasution, Finalesvita Br. Novelia Tia Anelda Novi Chandra Saputra Novi Darmayanti Novi Komalasari Novita Kristiani Waruwu Nurfitri Zulaika Nurul Despurnama Sary Nurul Nurul Nurul Rahmaini Oktavia, Aii Melia Putri Oktavianka, Fanny Pratiwi Tri Utari Putra, Rizky Ramadhana Putri, Widy Andini Qurrotal Qolbiyah Raja Yulianita Sarazwati Ramadhona, Herpandi, Ranat Mulia Pardede Ranti Utami Ranti Utami Rezario Febrianta Chandra Rezky pranatha Salihi Salihi Salihi, Salihi Salsabil Nabila Arifin Sambodo, Bambang 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 Telaumbanua, Isihati Tiara Wulandari Tommy Munaf Ulfa Oktavani Nasution Utami, Ranti Vanisa Meifari Viena, Viena Vilistasia, Maria Vina Amalia Putri Welly, Yerisma Wiwin Vartina Wong, Yi Yanto, Meidi Yuritanto, Yuritanto