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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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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.
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.
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
Pelatihan dan Pendampingan Ecoprint Bagi UMKM Desa Sebong Pereh Kabupaten Bintan Armansyah; Chartady, Rachmad; Saputra, Eko Murti; Marlinda, Charly; Yani, Ahmad; Fatahuddin; Yuritanto; Alamsyahbana, Muhammad Isa
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.
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
Co-Authors Afriyadi Afriyadi, Afriyadi Afrizal Afrizal Agustinah, Dwi ahmad yani Amelia, Suci Antania, Livia Armansyah 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 Elvina Elvina Ewdia Meylin Lilipory Fatahuddin 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 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 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 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 Wiwin Vartina Wong, Yi Yanto, Meidi Yerisma Welly Yuritanto, Yuritanto Zulaika, Nurfitri