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All Journal Measurement : Jurnal Akuntansi Riset Akuntansi dan Keuangan Indonesia Owner : Riset dan Jurnal Akuntansi JURNAL ILMIAH AKUNTANSI UNIVERSITAS PAMULANG Ilomata International Journal of Tax and Accounting Jurnal Ilmiah Akuntansi Kesatuan Budimas : Jurnal Pengabdian Masyarakat Community Development Journal: Jurnal Pengabdian Masyarakat Academia Open 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) 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
Chartady, Rachmad
Program Studi Akuntansi, STIE Pembangunan Tanjungpinang
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Chemistry Computer Science & IT Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Medicine & Pharmacology Physics Public Health Social Sciences Other

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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 Afrili, Roland Dika Afriyadi Afriyadi, Afriyadi Agustinus Sihombing 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 Fauzi Fauzi Febrianta, Rezario Fenny Fenny Firman Adhitara Friassantano, Risgar Hendri, Alfi 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 Marina Lidya Masyitah As Sahara Melati, Sekar Mita Elvira Mohammad Iqbal Sesaria Monalisa, Dewi Muhammad Isa Alamsyahbana 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 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 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 Welly, Yerisma Weni Veroni Widia Febriana, Widia Wisra, Mefri Yudi Wong, Yi Yanto, Meidi Yudistira, Nicky Zulaika, Nurfitri  Jati Hari Winarto