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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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IMPLEMENTASI ECOPRINTING BERCORAK KHAS DESA SEBONG PEREH SEBAGAI WUJUD GREEN ECONOMY PADA KUBE AL-FAZZA Alamsyahbana, Muhammad Isa; Armansyah, Armansyah; Afriyadi, Afriyadi; Chartady, Rachmad; Siregar, Juliani Sari; Putra, Rizky Ramadhana
Community Development Journal : Jurnal Pengabdian Masyarakat Vol. 5 No. 5 (2024): Vol. 5 No. 5 Tahun 2024
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/cdj.v5i5.35023

Abstract

Program pengabdian ini bertujuan untuk meningkatkan daya saing KUBE Al-Fazza di Desa Sebong Pereh, Kabupaten Bintan, melalui inovasi metode ecoprinting dan pemasaran digital. Program ini didanai oleh hibah Kementerian Pendidikan, Kebudayaan, Riset, dan Teknologi (Kemdikbudristek) dalam skema Pemberdayaan Berbasis Masyarakat. Metode yang digunakan meliputi pelatihan ecoprinting dengan bahan lokal, penerapan teknologi, pendampingan pemasaran, serta evaluasi program. Hasil menunjukkan peningkatan kualitas produk KUBE dengan terciptanya kain ecoprint dan produk turunannya seperti tas dan aksesori, yang dipasarkan melalui kerja sama dengan destinasi wisata lokal. Kesimpulannya, program ini berhasil meningkatkan kapasitas produksi dan pemasaran KUBE Al-Fazza, serta membuka peluang pengembangan green economy bagi UMKM lain di wilayah Bintan.
Intangible Cultural Heritage: Accounting Assessment of Intangible Assets Performing Arts using Postmodern Paradigm Satria, Hendy; Ibrahim, Andika Noor; Chartady, Rachmad; Marlinda, Charly; Alamsyahbana, Muhammad Isa
Journal of Innovation in Educational and Cultural Research Vol 7, No 1 (2026)
Publisher : Yayasan Keluarga Guru Mandiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46843/jiecr.v7i1.2484

Abstract

UNESCO has been determining the intangible cultural heritage of Indonesia since 2008. The Indonesian government began implementing the same policy at the national level in 2013. To date, 1086 determinations of Indonesia's intangible cultural heritage have been made. This Determination activity is carried out as an effort to protect and preserve Indonesia's intangible culture. This research focuses on the application of accounting for assessing intangible cultural heritage in Indonesia, particularly in Tanjungpinang, Riau Islands. The research method employed in this study is a qualitative, ethnomethodological approach grounded in the postmodernist paradigm. The results of this study indicate that Makyong performing arts still instill seven Malay cultural values, namely, politeness, customs, honesty, tradition, justice, courage, and humility. Based on the accounting assessment of intangible cultural heritage assets, five assessment instruments were identified: allocation value, reconstruction value, formed value, public contribution, and external agent contribution, totaling IDR 164,708,000.
KEPEMIMPINAN KULTURAL MELAYU DI WILAYAH SINGAPURA, JOHOR, KEPRI (SIJORI) DIANTARA ARTIFICIAL INTELLIGENCE DAN TRANSFORMASI DIGITAL ERA Chartady, Rachmad; Alamsyahbana, Muhammad Isa; Armansyah, Armansyah; Indriaty, Novica
JOURNAL OF SCIENCE AND SOCIAL RESEARCH Vol 9, No 1 (2026): February 2026
Publisher : Smart Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54314/jssr.v9i1.5828

Abstract

Abstract: This paper aims to explore the role of cultural leadership in the SIJORI region (Singapore, Johor, and the Riau Archipelago) in leveraging artificial intelligence (AI) and digital transformation to preserve and enrich local cultural identity. As globalization and technological advancements accelerate, cultural leaders in SIJORI face the challenge of upholding cultural values while embracing digital innovation. This paper highlights the core elements of cultural leadership—cultural awareness, empathy, adaptability, inclusive communication, cultural innovation, and community empowerment—and examines how these elements can be strengthened through the use of AI and digital platforms. Under culturally aware leadership, technology can be harnessed to foster cross-cultural collaboration, preserve local heritage, and drive innovation within cultural practices. This study underscores the importance of adaptive cultural leadership in digital strategies, aiming to build communities that are deeply rooted in cultural identity yet prepared to navigate the challenges of the continually evolving digital age. Keywords: Cultural Leadreship, SIJORI Region, Artificail Intelligence, Digital Transformation, Cross-Cultural Collaboration Abstrak: Makalah ini bertujuan untuk mengeksplorasi peran kepemimpinan budaya di wilayah SIJORI (Singapura, Johor, dan Kepulauan Riau) dalam memanfaatkan kecerdasan buatan (AI) dan transformasi digital untuk melestarikan dan memperkaya identitas budaya lokal. Seiring percepatan globalisasi dan kemajuan teknologi, para pemimpin budaya di SIJORI menghadapi tantangan untuk menjunjung tinggi nilai-nilai budaya sambil merangkul inovasi digital. Makalah ini menyoroti elemen inti kepemimpinan budaya—kesadaran budaya, empati, adaptabilitas, komunikasi inklusif, inovasi budaya, dan pemberdayaan masyarakat—dan meneliti bagaimana elemen-elemen ini dapat diperkuat melalui penggunaan AI dan platform digital. Di bawah kepemimpinan yang sadar budaya, teknologi dapat dimanfaatkan untuk mendorong kolaborasi lintas budaya, melestarikan warisan lokal, dan mendorong inovasi dalam praktik budaya. Studi ini menggarisbawahi pentingnya kepemimpinan budaya adaptif dalam strategi digital, yang bertujuan untuk membangun komunitas yang berakar kuat dalam identitas budaya namun siap menghadapi tantangan era digital yang terus berkembang. Kata Kunci: Kepemimpinan Budaya, Wilayah SIJORI, Kecerdasan Buatan, Transformasi Digital, Kolaborasi Lintas Budaya
Circular Solutions for Decent Work and Economic Growth: Lessons from Sustainable Development Goals (SDG) 8: Solusi Sirkuler untuk Pekerjaan yang Layak dan Pertumbuhan Ekonomi: Pelajaran dari Sustainable Development Goals (SDG) Nomor 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
Accounting Students’ Ethical Perceptions of Creative Accounting: The Impact of Intellectual, Emotional, and Spiritual Intelligence Charly Marlinda; Geaby Desrianti; Muhammad Isa Alamsyahbana
Smart Society Vol. 5 No. 2 (2025): Smart Society
Publisher : FOUNDAE (Foundation of Advanced Education)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58524/smartsociety.v5i2.944

Abstract

The increasing number of financial statement manipulation cases in various large companies indicates weakened integrity and ethics in accounting practices. This condition highlights the importance of developing ethical perceptions early in the education process, particularly for accounting students as future professional accountants. The purpose of this study is to analyze the influence of intellectual intelligence, emotional intelligence, and spiritual intelligence on accounting students’ ethical perceptions regarding creative accounting practices. This research employs a quantitative approach with a survey method using a questionnaire. The study population consists of 170 accounting students from the 2020 cohort at STIE Pembangunan Tanjungpinang, with a sample of 63 respondents selected through purposive sampling. Data were analyzed using multiple linear regression with the JASP software. The results indicate that intellectual and spiritual intelligence have a significant effect on students’ ethical perceptions, while emotional intelligence does not have a partial effect. Simultaneously, the three variables significantly influence ethical perceptions of creative accounting practices. These findings suggest that enhancing intellectual and spiritual intelligence can strengthen the professional ethics of future accountants. This study contributes to the development of accounting education grounded in ethical and spiritual values.
SUSTAINABLE BLUE MARITIME POTENTIALS IN SEBONG LAGOI: ECOTOURISM, CARBON CAPTURE, AND COMMUNITY EMPOWERMENT Muhammad Isa Alamsyahbana; Indra Bastian Tahir; Rachmad Chartady; Juliani Sari Siregar; Rizky Ramadhana Putra; Airina Cintha Sepriana Sulfat
Jurnal Apresiasi Ekonomi Vol 14, No 1 (2026)
Publisher : Institut Teknologi dan Ilmu Sosial Khatulistiwa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31846/jae.v14i1.1029

Abstract

The purpose of this paper is to explore the opportunities of the blue maritime economy in Bintan Island, particularly in Sebong Lagoi, by examining the intersections of ecotourism, conservation, carbon capture, and community-based economic empowerment. This study employs a qualitative descriptive approach to examine the potential of mangrove ecosystems as both ecological and economic assets. The methodology includes field observation, document review of policy and regulatory frameworks, and analysis of secondary literature, using thematic categorization as the main analytical tool. The findings indicate that mangrove ecosystems in Bintan hold significant potential for eco-edu-tourism, fisheries sustainability, and community-based enterprises such as village-owned businesses (BUMDes). The analysis also highlights the role of mangroves as carbon sinks that can be linked to carbon markets, including IDX Carbon, offering pathways for sustainable financing. This study is limited to qualitative insights and exploratory observations in Sebong Lagoi, Bintan. Future research may consider comparative or quantitative approaches, including economic valuation of carbon sequestration and broader stakeholder analysis, to enhance generalizability. The results provide insights for practitioners and policymakers in designing integrated blue economy policies that align ecotourism, conservation, and carbon market opportunities with local economic empowerment. The paper contributes to understanding how blue maritime initiatives can foster inclusive growth, enhance community resilience, and promote global environmental stewardship through carbon capture and conservation awareness. This study offers a novel perspective by examining the convergence of blue economy practices, mangrove-based carbon capture, and community-driven development in Bintan Island, contributing to the discourse on sustainable maritime economies in Southeast Asia.
Pelatihan dan Pendampingan Ecoprint Bagi UMKM Desa Sebong Pereh Kabupaten Bintan Armansyah; Rachmad Chartady; Eko Murti Saputra; Charly Marlinda; Ahmad Yani; Fatahuddin; Yuritanto; Muhammad Isa Alamsyahbana
JPEMAS: Jurnal Pengabdian Kepada Masyarakat Vol. 4 No. 2 (2026): JPEMAS: Jurnal Pengabdian Kepada Masyarakat
Publisher : Yayasan Pendidikan Tanggui Baimbaian

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.71456/adc.v4i2.1666

Abstract

Usaha Mikro, Kecil, dan Menengah (UMKM) merupakan salah satu sektor penting dalam meningkatkan perekonomian masyarakat, khususnya di wilayah pedesaan dan pesisir. Desa Sebong Pereh di Kabupaten Bintan memiliki potensi sumber daya alam yang dapat dimanfaatkan sebagai bahan baku produk kerajinan berbasis lingkungan. Namun demikian, keterbatasan pengetahuan dan keterampilan masyarakat dalam mengolah potensi tersebut menjadi produk bernilai ekonomi masih menjadi kendala utama. Kegiatan pengabdian kepada masyarakat ini bertujuan untuk meningkatkan kapasitas pelaku UMKM melalui pelatihan dan pendampingan pembuatan produk ecoprint. Metode pelaksanaan kegiatan meliputi sosialisasi, pelatihan praktik, serta pendampingan produksi kepada kelompok UMKM setempat. Hasil kegiatan menunjukkan bahwa peserta mampu memahami teknik dasar ecoprint dan menghasilkan berbagai produk kain bermotif alami dengan memanfaatkan daun dan bunga yang tersedia di lingkungan sekitar. Selain meningkatkan keterampilan masyarakat, kegiatan ini juga membuka peluang usaha baru berbasis ekonomi kreatif yang dapat meningkatkan pendapatan masyarakat. Dengan demikian, kegiatan pelatihan dan pendampingan ecoprint dapat menjadi salah satu strategi pemberdayaan UMKM yang berkelanjutan.
Faktor yang Mempengaruhi Pengungkapan Corporate Social Responsibility (CSR) pada Perusahaan Sektor Pertambangan yang Listing di Bursa Efek Indonesia (BEI) Tahun 2017-2022 Fanny Oktavianka; Muhammad Isa Alamsyahbana; Andres Putranta Sitepu; Finalesvita Br. Nasution; Hasnarika Hasnarika
Economics and Digital Business Review Vol. 5 No. 2 (2024)
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.
Faktor-Faktor yang Mempengaruhi Financial Management Behavior pada Mahasiswa Pengguna Paylater Isihati Telaumbanua; Muhammad Isa Alamsyahbana; Meidi Yanto; Rachmad Chartady; Charly Marlinda
Economics and Digital Business Review Vol. 5 No. 2 (2024)
Publisher : STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/ecotal.v5i2.1506

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh self control, financial attitude, dan financial socialization terhadap perilaku manajemen keuangan (financial management behavior) pada mahasiswa STIE Pembangunan Tanjungpinang yang menggunakan paylater. Metode yang digunakan adalah kuantitatif dengan data primer dan sekunder, dan teknik pengumpulan data melalui kuesioner dan studi pustaka. Jumlah sampel adalah 82 responden. Tahapan analisis meliputi pengumpulan data, uji validitas, uji reliabilitas, uji normalitas, uji multikolinearitas, uji heteroskedastisitas, uji korelasi, uji regresi linear berganda, uji t, uji f, dan uji determinasi. Hasil penelitian menunjukkan bahwa self control memiliki pengaruh positif dan signifikan terhadap perilaku manajemen keuangan. Namun, financial attitude dan financial socialization memiliki pengaruh positif tetapi tidak signifikan terhadap perilaku manajemen keuangan. Kesimpulannya, dari ketiga variabel independen yang diteliti, hanya self control yang memiliki pengaruh signifikan terhadap perilaku manajemen keuangan pada mahasiswa pengguna paylater.
Analisis Kinerja Keuangan Bank Sebelum dan Sesudah Merger dengan Menggunakan Metode RGEC Widy Andini Putri; Ranti Utami; Muhammad Isa Alamsyahbana; Meidi Yanto; Vanisa Meifari
Economics and Digital Business Review Vol. 5 No. 2 (2024)
Publisher : STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/ecotal.v5i2.1508

Abstract

Penelitian ini bertujuan untuk menganalisis perbandingan kinerja keuangan pada Bank Syariah Indonesia sebelum dan sesudah merger yang diukur dengan menggunakan metode RGEC yang berdasarkan rasio risk profile, gcg (good corporate governance), earning, capital. Objek untuk penelitian ini yaitu Bank Syariah Indonesia. Jenis penelitian ini yaitu penelitian dengan metode pendekatan deskriptif kuantitatif dan data yang digunakan adalah laporan keuangan tahunan. Analisis data yang digunakan adalah rasio risk profile (non performing financing), rasio good corporate governance, rasio earning (return on assets), rasio capital (capital adequacy ratio). Hasil penelitian ini menunjukkan bahwa (1) merger yang dilakukan membawa perubahan baik terhadap non performing financing pada Bank Syariah Indonesia setelah merger, (2) rasio good corporate governance nilainya lebih baik sebelum merger yang hampir mendekati kategori sangat sehat, (3) hasil perhitungan rasio return on assets setelah merger pada Bank Syariah Indonesia mengalami kenaikkan sehingga dapat dikatakan setelah merger membawa perubahan yang baik, (4) capital adequacy ratio setelah merger pada Bank Syariah Indonesia lebih baik nilainya.
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