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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 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 Summa : Journal of Accounting and Tax
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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.
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.
Accounting Students’ Ethical Perceptions of Creative Accounting: The Impact of Intellectual, Emotional, and Spiritual Intelligence Marlinda, Charly; Desrianti, Geaby; Alamsyahbana, Muhammad Isa
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 Alamsyahbana, Muhammad Isa; Tahir, Indra Bastian; Chartady, Rachmad; Siregar, Juliani Sari; Putra, Rizky Ramadhana; Sulfat, Airina Cintha Sepriana
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.
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.
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 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 Ibrahim, Andika Noor 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 Saputra, Eka Kurnia 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 Sulfat, Airina Cintha Sepriana Sulistyowati, Hani Surya Violita Arifin SYAIFUL BAHRI Tahir, Indra Bastian 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