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IMPLEMENTASI BLUE ECONOMY DAN SUSTAINABLE DEVELOPMENT GOALS NO. 14 PADA WISATA CAMPEDAK ISLAND Wong, Yi; Isa Alamsyahbana, Muhammad; Chartady, Rachmad; Marlinda, Charly; Utami, Ranti
Jurnal Revenue : Jurnal Ilmiah Akuntansi Vol. 5 No. 2 (2025): Jurnal Revenue : Jurnal Ilmiah Akuntansi
Publisher : LPPM Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/rev.v5i2.745

Abstract

The aim of this study is to find out the implementation of the Blue Economy and Sustainable Development Goals No. 14 on Cempedak Island. The Blue Economy aims to achieve economic and social benefits while maintaining the sustainability of the marine environment in the long term, while Sustainable Development Goals No. 14 focus on sustainable management of marine biological diversity, reduction in marine pollution, sustainable fisheries resource management, and environmentally friendly and sustainable marine development. The method used in this research is qualitative. Data collection is done in two ways: by interview and by library study. Where the informant answers questions that have been prepared by the author based on research indicators. Data processing techniques in this study include performing checks and corrections, performing re-reviews, and providing an explanation of the results of the research carried out. The results of this study show that the implementation of the blue economy based on four (four) indicators in total has been implemented in the activity, but there is one (one) indicator that is still in the trusting phase, namely multiple revenue, where the author does not get information on such matters. Implementation of Sustainable Development Goals No. 14 as a whole has been implemented through activities and work programs since Cempedak Island is a member of the Long Run Alliance Member (LRAM), which is committed to achieving sustainability 4C, namely conservation, community, culture, and commerce. Based on the results of interviews in this study, it can be concluded that the implementation of the Blue Economy and Sustainable Development Goals No. 14 on island tourism has basically been well implemented. But there are indicators of the blue economy that are still in the credibility phase.
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

Show Abstract | Download Original | Original Source | Check in Google Scholar

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
Analisis Efektivitas Pengadaan Barang dan Jasa Melalui E – Catalogue Lokal pada LPSE Kota Tanjungpinang Natassa, Dea; Chartady, Rachmad; Novrina, Putri Dwi; Zulaika, Nurfitri
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.v5i2.1502

Abstract

Penelitian ini bertujuan untuk mengetahui efektivitas pengadaan barang dan jasa melalui e – catalogue lokal pada LPSE Kota Tanjungpinang. Hasil penelitian ini menunjukkan bahwa efektivitas pengadaan barang dan jasa melalui e – catalogue lokal belum berjalan efekif. Karena masih ada proses pengadaan barang dan jasa melalui e – catalogue lokal secara manual. Berdasarkan kebijakan barang/jasa Pemerintah (LKPP) No. 9 Tahun 2021 tentang catalogue elektronik mengharuskan dapat mengikuti peraturan sebagaimana mestinya dengan melakukan pengadaan barang dan jasa melalui e – catalogue lokal ini secara elektronik. Terutama barang yang diinginkan belum sesuai spesifikasi.
Analisis Perputaran Piutang pada KPRI Handayani Kecamatan Bintan Timur Aprilia, Dianti; Marlinda, Charly; Chartady, Rachmad; Gizta, Aulia Dewi; Indriaty, Novica
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.v5i2.1503

Abstract

Tujuan dari penelitian ini adalah untuk mengetahui kondisi perputaran piutang pada KPRI Handayani Kecamtan Bintan Timur. Metode yang digunakan dalam penelitian ini adalah metode kualitatif. Objek penelitian ini adalah KPRI Handayani Kecamatan Bintan Timur yang beralamat di Jalan Trikora, Kelurahan Kijang Kota, Kecamatan Bintan Timur, Kabupaten Bintan. Teknik analisis data pada penelitian ini menggunakan metode deskriptif kualitatif. Hasil penelitian ini menunjukkan bahwa perputaran piutang, umur rata-rata piutang dan rasio tunggakan pada KPRI Handayani Kecamatan Bintan Timur piutang berputar sangat kecil dan lambat, juga terkumpul dalam waktu yang lama yang melebihi satu periode akuntansi, akan tetapi presentase tunggakannya kecil. Artinya walapun piutang berputar sangat lambat dan terdapat piutang tertunggak, piutang tersebut tetap dapat ditagih walaupun memakan waktu yang cukup lama.
Faktor-Faktor yang Mempengaruhi Financial Management Behavior pada Mahasiswa Pengguna Paylater Telaumbanua, Isihati; Alamsyahbana, Muhammad Isa; Yanto, Meidi; Chartady, Rachmad; Marlinda, Charly
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.
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.
Co-Authors Afrili, Roland Dika Afriyadi Afriyadi, Afriyadi Agustinus Sihombing ahmad yani Alsa Istiani Ananda Putri Sephiani Andini Yovia Riyanti Anggraini Diah Hardaya Putri Anjilni, Ratih Qadarti Antania, Livia Aprilia, Dianti Arina Nur Aisyiyah Jamil Armansyah Armansyah Armansyah Armansyah Armansyah Asep Kurniawan Aulia Dewi Gizta Aulia Dewi Gizta Azura, Wenni Rahma Bambang Sambodo Charly Marlinda Cindy Mayrianti Dara Audina Dewi, Lyidya Safrina Dwi Septi Haryani Edi Setioko Fatahuddin Fatahuddin, Fatahuddin Fauzi Fauzi Febrianta, Rezario Fenny Fenny Firman Adhitara Friassantano, Risgar Hendri, Alfi Herman Hikmawati Hikmawati Ibrahim, Andika Noor Indriaty, Novica Irawan, Adi Chandra Jacky, Jacky Jecky, Jecky Kristian Tampubolon M Syafnur M. Fachri Riauan 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 Muqtafin Mutiara Adinda Febrian Natassa, Dea Novi Chandra Saputra Noviana Noviana Noviar, Yan Novica Indriati Novica Indriaty Novica Indriaty Novrina, Putri Dwi 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 Rahmayani, Desrika Raja Hardiansyah Raja Linda Raja Yulianita Sarazwati Ramli, Rimayang Anggun Laras Prastianty Ranat Mulia Pardede Ranti Utami Ranti Utami Rasyid, Muhammad Iqbal Refo Fery Harnedi Ria Juwita Dewi Ricky Hardiansyah Rosdiana Rosdiana Sa, Hendy Salihi Salihi Salihi, Salihi Sambodo, Bambang Saputra, Eka Kurnia Saputra, Eko Murti Saputra3, Novi Chandra Sartika Sari Satria, Hendy Satriadi Satriadi Septyana, Wahyuni Shahril Budiman Shohehuddin Shohehuddin Siregar, Juliani Sari Sitepu, Andres Putranta Siti Dena Zahara Sonia Azlina Sri Kurnia Sri Kurnia Sri Nofarizha Sulfat, Airina Cintha Sepriana Suranta, Juhli Edi Surya Violita Arifin Susinah Kuntadi Sutri Handayani SYAIFUL BAHRI Syaridha Rahmah Taha, Roshaiza Taher, Indra Bastian Tahir, Indra Bastian tanjung, rona Telaumbanua, Isihati Tiara Wulandari Tibrani Tibrani, Tibrani Tommy Munaf Utami, Ranti Vandi Verdiansyah Vanisa Meifari Vina Amalia Putri Wahyudi, Ickhsanto Waode Dian Lestari Wardana, Nikolaus Daka Weni Veroni Widia Febriana, Widia Wisra, Mefri Yudi Wong, Yi Yanto, Meidi Yerisma Welly Yudistira, Nicky Yuritanto, Yuritanto Zulaika, Nurfitri  Jati Hari Winarto