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All Journal Measurement : Jurnal Akuntansi Riset Akuntansi dan Keuangan Indonesia Owner : Riset dan Jurnal Akuntansi JURNAL ILMIAH AKUNTANSI UNIVERSITAS PAMULANG JOURNAL OF SCIENCE AND SOCIAL RESEARCH Ilomata International Journal of Tax and Accounting Jurnal Ilmiah Akuntansi Kesatuan Budimas : Jurnal Pengabdian Masyarakat Community Development Journal: Jurnal Pengabdian Masyarakat 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 Abdimisi Jurnal Pengabdian kepada Masyarakat International Journal of Social Science Jurnal Ekonomi, Manajemen, Bisnis dan Akuntansi (JEMBA) Jurnal Cakrawala Ilmiah Journal of Innovation Research and Knowledge Jurnal Pengabdian Mandiri Media Bina Ilmiah Zona Manajerial: Program Studi Manajemen (S1) Universitas Batam e-Jurnal Apresiasi Ekonomi Basic and Applied Accounting Research Journal Jurnal Manajerial dan Bisnis Tanjungpinang International Journal of Community Engagement and Development Riset Akuntansi dan Keuangan Indonesia Economic, Accounting Scientific Journal (CASH) Jurnal Sistem Informasi, Akuntansi dan Manajemen JPEMAS: Jurnal Pengabdian Kepada Masyarakat Summa : Journal of Accounting and Tax Academia Open
Chartady, Rachmad
Program Studi Akuntansi, STIE Pembangunan Tanjungpinang
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The Role Of Village-Owned Enterprises (BUMDes) in Increasing Village Original Income by BUMDes Anugerah Ekang in Ekang Anculai Village Pramita, Maharani Eka; Pardede, Ranat Mulia; Salihi, Salihi; Zulaika, Nurfitri; Chartady, Rachmad
Economics and Digital Business Review Vol. 6 No. 1 (2025): Agustus - January
Publisher : STIE Amkop Makassar

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Abstract

Penelitian ini bertujuan untuk mengetahui bagaimana Peran Badan Usaha Milik Desa (BUMDes) dalam meningkatkan Pendapatan Asli Desa di Anugerah Ekang menurut Peraturan Daerah Kabupaten Bintan No.9 Tahun 2007 pasal 2 Tentang Pembentukan dan Pengelolaan BUMDes. Hasil penelitian ini dapat disimpulkan bahwa Peran BUMDes berdasarkan Peraturan Daerah Kabupaten Bintan terdapat 7 indikator dimana 5 indikator sudah sesuai dan 2 indikator belum sesuai. Tetapi, Peran Badan Usaha Milik Desa (BUMDes) dalam meningkatkan Pendapatan Asli Desa sudah dikatakan meningkat hal ini dapat dilihat dari persentase konribusi yang tiap tahun meningkat, meski dari tahun ke tahun mengalami peningkatan ataupun penurunan. Peningkatan ini diwujudkan dengan adanya unit-unit usaha BUMDes seperti penggemukan sapi, dana bergulir, penyewaan meja kursi tenda, pemupukan dan kerjasama dengan desa wisata.
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.  
Rebudgeting in Local Governments: From Organizational Features to Political Variables Chartady, Rachmad
Riset Akuntansi dan Keuangan Indonesia Vol 6, No 1 (2021) Riset Akuntansi dan Keuangan Indonesia
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/reaksi.v6i1.13473

Abstract

This study aims to test several hypotheses about potential factors that can influence rebudgeting practices in local government. The independent variables used are Budget Deviation, General Election, Employee Expenditure, Financial Condition and Gross Regional Domestic Product. This is a descriptive quantitative and correlational research. The analytical method used has three stages, namely the classical assumption test and hypothesis testing. The classic assumption test used includes the normality test, multicollinearity test, heteroscedasticity test, and linearity test, while the hypothesis test includes the partial test (t test) and the determination coefficient (R2). The results of this study indicate that employee expenditure, financial condition and GDP have a positive influence on rebudgeting. This indicates that the three variables are able to influence the rebudgeting rate by regional governments. Meanwhile, the variables of budget changes and elections have no effect on rebudgeting. This finding indicates that the value of this variable has not been able to influence the rebudgeting rate
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 KINERJA KEUANGAN PERUSAHAAN KLUB SEPAK BOLA: (STUDI KASUS PADA KLUB JUVENTUS F.C) Dewi, Lyidya Safrina; Chartady, Rachmad; Satria, Hendy
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.v8i1.2452

Abstract

Tujuan dari penelitian ini adalah untuk mengetahui analisis kinerja keuangan Juventus Football Club pada sudut pandang rasio profitabilitas dan rasio likuiditas dalam laporan keuangan Juventus Football Club. Perhitungan rasio profitabilitas dilakukan berdasarkan tiga rasio yaitu, Return on Assets (ROA), Return on Equity (ROE) dan Net Profit Margin (NPM). Metode yang digunakan dalam penelitian ini adalah metode kualitatif. Hasil penelitian menunjukkan bahwa pertama, dari hasil perhitungan ROA, ROE, dan NPM yang konsisten negatif selama tahun 2019-2022, kedua, tekanan dari pihak Financial Fiar Play (FFP) dan ketiga, nilai pemain yang cukup tinggi sehingga pengeluaran lebih besar daripada pemasukan. Dapat disimpulkan dari kasus kecurangan akuntansi yang dilakukan oleh pihak Juventus Football Club, bahwa pentingnya transparansi, integritas dan tata kelola yang baik dalam manajemen keuangan perusahaan, terutama dalam industri olahraga yang sangat kompetitif.
Analysis of the Implementation of the BLUD Financial Management Pattern at the SPAM UPTD of Tanjungpinang City Rasyid, Muhammad Iqbal; Chartady, Rachmad; Friassantano, Risgar; Afriyadi; Novrina, Putri Dwi
Summa : Journal of Accounting and Tax Vol. 3 No. 3 (2025): July 2025
Publisher : Indonesian Scientific Publication

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61978/summa.v3i3.616

Abstract

The purpose of this research is to find out how the implementation of PPK-BLUD and the obstacles in implementing PPK-BLUD in BLUD UPTD SPAM Tanjungpinang City. The implementation of the PPK-BLUD can be seen from the income, expenses and receivables of the BLUD UPTD SPAM Tanjungpinang City. This research method uses qualitative methods. The data used in this study uses primary data such as interviews and direct observation of informants, then this study also uses secondary data such as Regional Revenue and Expenditure Budget Realization Reports, Budget Business Plans and Mayor Regulations.
PENDAMPINGAN PENENTUAN HARGA POKOK PRODUKSI (HPP) DAN HARGA JUAL PADA UMKM DI DESA BUSUNG Charly Marlinda; Ranti Utami; Rachmad Chartady; Putri Dwi Novrina; Novica Indriaty
JURNAL PENGABDIAN MANDIRI Vol. 4 No. 7: Juli 2025
Publisher : Bajang Institute

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Abstract

This community service activity was conducted to assist MSME (Micro, Small, and Medium Enterprises) actors in Busung Village, Seri Kuala Lobam Subdistrict, Bintan Regency, in understanding the concept of Cost of Goods Manufactured (COGM) and determining the appropriate selling price for their products. Busung Village is an archipelago region where most of the population are fishermen and face economic limitations due to weather conditions. This program aims to enable MSMEs to accurately calculate COGM, allowing them to set competitive and profitable selling prices. The activity was carried out door- to-door, providing individual guidance. The methods used included interviews, socialization, training, and understanding evaluations. The results of the assistance indicated a significant increase in MSME actors' understanding of COGM and product pricing. Thus, this program positively contributes to improving business management skills for the residents of Busung Village
LITERASI KEUANGAN, LOVE OF MONEY, GAYA HIDUP, DAN FINTECH PAYMENT DAN DAMPAKNYA TERHADAP MANAJEMEN KEUANGAN MAHASISWA Tibrani, Tibrani; Wisra, Mefri Yudi; Chartady, Rachmad; Ramli, Rimayang Anggun Laras Prastianty; Septyana, Wahyuni
Manajerial dan Bisnis Tanjungpinang Vol 8 No 1 (2025): Jurnal Manajerial dan Bisnis Tanjung Pinang vol 8 no 1 2025
Publisher : STIE PEMBANGUNAN TANJUNGPINANG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52624/manajerial.v8i1.2491

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh pengetahuan keuangan, love of money, gaya hidup, dan fintech payment terhadap manajemen keuangan pribadi mahasiswa prodi Administrasi Bisnis Terapan angkatan 2023 di Politeknik Negeri Batam. Jenis Penelitian yang digunakan adalah penelitian kuantitatif. Populasi penelitian ini adalah seluruh mahasiswa prodi Administrasi Bisnis Terapan angkatan 2023 Politeknik Negeri Batam yang berjumlah 241 orang mahasiswa. Teknik pengambilan sampel menggunakan menggunakan simple random sampling dengan menggunakan rumus Slovin sehingga didapat sampel berjumlah 71 responden. Metode pengumpulan instrumen yang digunakan adalah penyebaran kuisioner melalui Google Form. Metode Analisis data menggunakan analisis regresi linier berganda dan uji hipotesis. Hasil penelitian ini disimpulkan bahwa Fintech payment tidak berpengaruh signifikan terhadap manajemen keuangan pribadi, Love of money berpengaruh negatif dan signifikan terhadap manajemen keuangan pribadi, Sedangkan Pengetahuan Keuangan dan Gaya Hidup berpengaruh positif dan signifikan terhadap manajemen keuangan pribadi. Pengetahuan Keuangan, Love of money, Gaya hidup dan Fintech payment secara simultan berpengaruh dan signifikan terhadap Manajemen Keuangan Pribadi Mahasiswa Prodi Administrasi Bisnis Terapan Angkatan 2023 di Politeknik Negeri Batam.
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
PENANAMAN JIWA NASIONALISME SEJAK DINI MELALUI SEMANGAT PANCASILA DI SEKOLAH INDONESIA KUALA LUMPUR Dwi Septi Haryani; Rachmad Chartady; Armansyah, Armansyah; Waode Dian Lestari; Nurprihatin, Nurprihatin; Sonia Azlina; Firman Adhitara; Edi Setioko; Alsa Istiani; Weni Veroni; Noviana, Noviana; Rosdiana, Rosdiana; Refo Fery Harnedi; Oranro Steven; M. Nasir Reno1; Sartika Sari; Putri, Putri; Raja Linda; Ria Juwita Dewi; Mita Elvira; Sri Nofarizha
J-ABDI: Jurnal Pengabdian kepada Masyarakat Vol. 3 No. 8: Januari 2024
Publisher : Bajang Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53625/jabdi.v3i8.7209

Abstract

Jiwa nasionalisme sangat perlu ditanamkan sejak dini sebagai upaya perwujudan rasa cinta masyarakat terhadap tanah air. Permasalahan utama pendidikan di luar negeri adalah terjadinya gempuran budaya dan tantangan globalisasi yang tidak terelakkan. Mengatasi permasalahan tersebut perlu dilakukan sosialisasi untuk meningkatkan jiwa nasionalisme salah satunya melalui semangat pancasila. Sosialisasi ini diharapkan memberikan kontribusi pada siswa/i untuk lebih memiliki semangat nasionalisme sehingga bangga sebagai bangsa Indonesia dan berjiwa pancasila. Metode pelaksanaan pengabdian dilakukan dengan melakukan sosialisasi nilai-nilai pancasila dan implementasinya dalam kehidupan sehari-hari dan evaluasi hasil sosialisasi. Hasil sosialisasi ini didapatkan hasil sebelum dan sesudah sosialisasi. Pada aspek nilai pancasila terjadi peningkatan pemahaman dari rata-rata 81% menjadi rata-rata 98%, sedangkan aspek impelentasi pancasila terjadi peningkatan pemahaman dari rata-rata 84% menjadi rata-rata 94%.
Co-Authors Adi Chandra Irawan Afriyadi Afriyadi, Afriyadi Agustinus Sihombing Ahmad Yani Airina Cintha Sepriana Sulfat Alsa Istiani Ananda Putri Sephiani Andini Yovia Riyanti Anggraini Diah Hardaya Putri Anjilni, Ratih Qadarti Antania, Livia Arina Nur Aisyiyah Jamil Armansyah Armansyah Armansyah Armansyah Armansyah Asep Kurniawan Aulia Dewi Gizta Aulia Dewi Gizta Azura, Wenni Rahma Bambang Sambodo Charly Marlinda Charly Marlinda Cindy Mayrianti Dahwan Dara Audina Dea Natassa Desrika Rahmayani Dewi, Lyidya Safrina Dianti Aprilia Dini Eva Hadiatun Rezeki Dwi Septi Haryani Edi Setioko Eko Murti Saputra Fatahuddin Fatahuddin, Fatahuddin Fauzi Fauzi Fenny Fenny Firman Adhitara Friassantano, Risgar Hendri Safutra Hendri, Alfi Herman Hikmawati Hikmawati Ibrahim, Andika Noor Indra Bastian Tahir Indriaty, Novica Isihati Telaumbanua Jacky, Jacky Jecky Jecky Juliani Sari Siregar Kristian Tampubolon M Syafnur M. Fachri Riauan M. Faiz Nayaka Maldino M. Iqbal Sesaria M. Nasir Reno1 Maldino, M. Faiz Nayaka Marina Lidya Masyitah As Sahara Melati, Sekar Mita Elvira Mohammad Iqbal Sesaria Monalisa, Dewi Muhammad Isa Alamsyahbana Muhammad Yusuf HM Muqtafin Mutiara Adinda Febrian Nikolaus Daka Wardana Nikolaus Daka Wardana Novi Chandra Saputra Novi Chandra Saputra3 Noviana Noviana Noviar, Yan Novica Indriati Novica Indriaty Novica Indriaty Nurililah, Zulfadhia Nurprihatin, Nurprihatin Oktavia, Aii Melia Putri Oranro Steven Pardede, Ranat Mulia Pramita, Maharani Eka Prasetya, Eka Rima Purnomo, Listiya Ike Putra, Rizky Ramadhana Putri Dwi Novrina Putri Putri, Putri Qurrotal Qolbiyah Raja Hardiansyah Raja Linda Raja Yulianita Sarazwati Ramli, Rimayang Anggun Laras Prastianty Ranat Mulia Pardede Ranti Utami Ranti Utami Rapida Nuriana Rasyid, Muhammad Iqbal Refo Fery Harnedi Rezario Febrianta Ria Juwita Dewi Ricky Hardiansyah Rizky Ramadhana Putra Roland Dika Afrili Roland Dika Afrili Rosdiana Rosdiana Sa, Hendy Salihi Salihi Salihi, Salihi Sambodo, Bambang Saputra, Eka Kurnia Saputra, Eko Murti Sartika Sari Satria, Hendy Satriadi Satriadi Satriadi Septyana, Wahyuni Shahril Budiman Shahril Budiman Shohehuddin Shohehuddin Siregar, Juliani Sari Sitepu, Andres Putranta Siti Dena Zahara Sonia Azlina Sri Kurnia Sri Kurnia Sri Nofarizha Sulaiman Sulfat, Airina Cintha Sepriana Suranta, Juhli Edi Surya Violita Arifin Susinah Kuntadi Sutri Handayani SYAIFUL BAHRI Syaridha Rahmah Taha, Roshaiza Taher, Indra Bastian Tanjung, Rona tanjung, rona Tiara Wulandari Tibrani Tibrani, Tibrani Tommy Munaf Utami, Ranti Vandi Verdiansyah Vanisa Meifari Vera Marini Situmeang Vina Amalia Putri Wahyudi, Ickhsanto Waode Dian Lestari Weni Veroni Widia Febriana, Widia Wisra, Mefri Yudi Wong, Yi Yanto, Meidi Yerisma Welly Yudistira, Nicky Yuritanto Zulaika, Nurfitri  Jati Hari Winarto