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All Journal Diklat Review : Jurnal manajemen pendidikan dan pelatihan International Journal of Economics, Business and Accounting Research (IJEBAR) Community Development Journal: Jurnal Pengabdian Masyarakat Journal of Innovation in Educational and Cultural Research Economics and Digital Business Review Jurnal Revenue : Jurnal Ilmiah Akuntansi Jurnal Pengabdian kepada Masyarakat International Journal of Social Science Batara Wisnu : Indonesian Journal of Community Services Jurnal Cakrawala Ilmiah Smart Society: Community Service and Empowerment Journal Journal of Innovation Research and Knowledge Jurnal Pengabdian Mandiri PENANOMICS: INTERNATIONAL JOURNAL OF ECONOMICS Prosiding University Research Colloquium Media Bina Ilmiah e-Jurnal Apresiasi Ekonomi Basic and Applied Accounting Research Journal International Journal of Management Research and Economics Jurnal Pengabdian Kepada Masyarakat Faedah: Jurnal Hasil Kegiatan Pengabdian Masyarakat Indonesia International Journal of Community Engagement and Development JPEMAS: Jurnal Pengabdian Kepada Masyarakat Summa : Journal of Accounting and Tax Jurnal Pengabdian, Pembelajaran dan Pemberdayaan Ekonomi Masyarakat (JP3EM) Academia Open
Charly Marlinda
Department Of Accounting, STIE Pembangunan Tanjungpinang, Indonesia
Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Medicine & Pharmacology Public Health Social Sciences Other

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MEMBANGUN PONDASI KESUKSESAN UMKM: PEMBUKUAN BERDASARKAN SAK-EMKM Charly Marlinda; Salihi, Salihi; Ranti Utami; Raja Yulianita Sarazwati; Bety Lestari; Dedek Indah Sari; Dela Puspita Sari
J-ABDI: Jurnal Pengabdian kepada Masyarakat Vol. 4 No. 2: Juli 2024
Publisher : Bajang Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53625/jabdi.v4i2.8107

Abstract

Pengabdian ini menggambarkan program pengabdian masyarakat khususnya di Desa Teluk Bakau, selama kegiatan Kuliah Kerja Nyata – Pusat, Penelitian, dan Pengabdian Masyarakat (KKN P3M) tahun 2023 di Desa Teluk Bakau, Kecamatan Gunung Kijang, Kabupaten Bintan. Metode yang diterapkan mencakup kajian pustaka, observasi, wawancara, dokumentasi, dan pelatihan. Fokus analisis tertuju pada permasalahan penyusunan laporan keuangan sederhana di UMKM Desa Teluk Bakau. Hasil analisis tersebut berupa pelaksanaan program, yakni seminar dan pelatihan pembukuan sederhana bagi pelaku UMKM. Dengan metode penyelesaian ini, diharapkan dapat memberikan kontribusi dalam menangani masalah yang dihadapi oleh UMKM di Desa Teluk Bakau
PERLAKUAN AKUNTANSI PRODUK RUSAK DAN PRODUK CACAT PADA CHITCHATHOMEMADE Marlinda, Charly; Ranti Utami; Michelle, Michelle; Raja Yulianita Sarazwati
Journal of Innovation Research and Knowledge Vol. 3 No. 8: Januari 2024
Publisher : Bajang Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53625/jirk.v3i8.7272

Abstract

Tujuan dari penelitian ini adalah untuk mengetahui apakah perlakuan akuntansi produk rusak dan produk cacat terhadap pada Chitchathomemade sudah tepat sesuai teori akuntansi. Metode yang digunakan dalam penelitian ini adalah metode kualitatif. Objek penelitian ini adalah usaha Chitchathomemade yang memproduksi nasi kotak di di Kijang Kota bertempatan di Gang Semar 2, Kampung Sidodadi Selatan. Teknik analisis data pada penelitian ini menggunakan metode deskriptif kualitatif. Hasil penelitian ini menunjukkan bahwa perusahaan biaya produk cacat sebagai tambahan biaya overhead pabrik yang perlakuan akuntansinya sudah sesuai dengan teori akuntansi dan produk rusak yang tidak dilakukan pencatatan sama sekali oleh bagian keuangan perusahaan tersebut. Dengan demikian terjadi harga pokok produksi meningkat dan laba bersih yang seharusnya berkurang. Penelitian ini memiliki beberapa keterbatasan, diharapkan peneliti selanjutnya dapat meneliti dengan objek penelitian yang berbeda, memperluas waktu pengamatan dan memperbanyak data selama penelitian.
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.
PELATIHAN TATA CARA PEMBUKUAN LAPORAN KEUANGAN PADA BUMDES DESA KELONG KABUPATEN BINTAN Risnawati, Risnawati; Satriadi, Satriadi; Abriyoso, Octojaya; Utami, Ranti; Marlinda, Charly
Diklat Review : Jurnal manajemen pendidikan dan pelatihan Vol. 6 No. 2 (2022): Kolaborasi Pendidikan, Pelatihan, dan Pemberdayaan untuk Penguatan Kapasitas Ma
Publisher : Komunitas Manajemen Kompetitif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35446/diklatreview.v6i2.792

Abstract

Desa Kelong merupakan suatu desa yang terletak di Kecamatan Bintan Pesisir. Pemasalahan di Desa Kelong yang berfokus pada BUMDes yakni masih kurang tertatanya pembuatan pembukuan laporan keuangan BUMDes di Desa Kelong dimana BUMDes harus mampu mengelola laporan keuangan yang mampu memberikan informasi yang nantinya akan berguna untuk perencanaan dan pengambilan keputusan sehingga penyetaan modal usaha BUMDes lebih jelas pengaturannya melalui penyusunan laporan keuangan sederhana. Oleh sebab itu, tujuan dari kegiatan Pengabdian kepada masyarakat ini adalah untuk memberikan pemahaman dalam tata cara pembuatan pembukuan laporan keuangan yang baik dan benar. Dalam kegiatan pengabdian kepada masyarakat ini kami menggunakan metode pendampingan, sosialisasi dan diskusi. Metode ini digunankan untuk memberikan pengetahuan secara teoritis dan praktek kepada peserta kegiatan tentang panduan tata cara pembukuan laporan keuangan dalam pengelolaan di BUMDes. Hasil dari pelaksanaan kegiatan pengabdian kepada masyarakat yang berjudul “Pelatihan Tata Cara Pembukuan Laporan Keuangan BUMDes Kelong” yakni masyarakat bertambah pengetahuannya mengenai pembuatan pembukuan laporan keuangan yang baik dan benar. Serta memberikan edukasi kepada masyarakat dalam rangka untuk merubah mindset anggota BUMDes mengenai pemahaman dalam tata cara pembuatan laporan keuangan.
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.
Efektivitas Program Masyarakat Bersinar (Bersih Dari Narkoba) Pada Kelurahan Melayu Kota Piring Satriadi Satriadi; Charly Marlinda; Agus Saputra; Arga Aprial Saputra; Nurul Despurnama Sary; Salsabil Nabila Arifin
Jurnal Pengabdian Kepada Masyarakat Vol. 1 No. 4 (2022): Desember: Jurnal Pengabdian Kepada Masyarakat
Publisher : Sekolah Tinggi Pastoral Kateketik Santo Fransiskus Assisi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jpkm.v1i4.60

Abstract

Drug abuse occurs because of promiscuity and lack of education about the dangers of drug use. The increasing cases of drug abuse that occur in the community make it quite difficult for the government to overcome this. Therefore, the existence of a drug-free or shining program will certainly have an effectiveness that aims to provide education to the community, especially the younger generation about the dangers and impacts of drug abuse. The method used in this program is through socialization activities using participatory methods, lectures and discussions. The process of this socialization activity was in the form of delivering material from the sources of the City National Narcotics Agency and continued with discussion activities. The results of this program are useful for making the younger generation as pioneers of the nation's successor to be clean from drugs.
Working Effectiveness Of Batu Ix Subdistrict Office, Tanjungpinang East Sub-District, Tanjungpinang City : Efektifitas Kerja Kantor Kelurahan Batu Ix Kelurahan Tanjungpinang Timur Kota Tanjungpinang Satriadi Satriadi; Charly Marlinda; Imran Ilyas; Laras Ayu Savitri
Academia Open Vol. 8 No. 2 (2023): December
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/acopen.8.2023.7200

Abstract

This study investigates the work effectiveness of employees within a local governmental context. Focused on the Village Office of Batu IX, East Tanjungpinang District, Tanjungpinang City, the research employs a qualitative descriptive analysis method with data triangulation. The findings reveal existing deficiencies in work effectiveness, spanning service provision, public order implementation, and infrastructural support. However, the study also identifies the employees' capacity to adeptly address challenges through coordination and gradual problem-solving. These insights underscore the complexity of achieving work effectiveness within the public sector, hinting at potential pathways for improvement and adaptation. Highlights: Complex Public Sector Dynamics: Revealing challenges and deficiencies in work effectiveness within a local governmental context. Adaptive Problem-Solving: Employees demonstrate adeptness in addressing issues through coordination and staged resolutions. Potential for Improvement: Identifying prospects for enhancing work effectiveness through adaptative strategies and collaborative efforts. Keywords:Work Effectiveness, Public Sector, Employee Adaptation, Challenges, Coordination.
Accounting Students’ Ethical Perceptions of Creative Accounting: The Impact of Intellectual, Emotional, and Spiritual Intelligence Charly Marlinda; Geaby Desrianti; Muhammad Isa Alamsyahbana
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.
A MICRO BUSINESS DEVELOPMENT MODEL THAT UTILIZES GREEN INNOVATION ANTECEDENT VARIABLES TO ENHANCE SUSTAINABLE PERFORMANCE IN MSMES LOCATED IN BINTAN REGENCY Charly Marlinda; Satriadi Satriadi; Nanda Kristia Santoso
Jurnal Apresiasi Ekonomi Vol 13, No 3 (2025)
Publisher : Institut Teknologi dan Ilmu Sosial Khatulistiwa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31846/jae.v13i3.993

Abstract

The aims of this research is to know, understand, and test the influence and interrelationship of the antecedent factors of green innovation on sustainable performance. This type of research is verifiable descriptive research. This research was conducted on 364 marine-based MSMEs in Bintan Regency. Data collection was carried out using a questionnaire with a Likert scale ranging from 1 (strongly disagree) to 5 (strongly agree). The conceptual model is presented in Figure 1 and verified using the PLS (Partial Least Square) method with SmartPLS 3.0 software. The results of the study show that first, there is a positive and significant relationship between technological capabilities and green innovation. Organizations with strong technological capabilities are better able to adopt environmentally friendly practices, which support more efficient product and process development. Second, CSR has a positive influence on green innovation. Companies that are active in CSR practices tend to be more open to innovations that support sustainability. However, not all CSR initiatives contribute significantly, especially if they are not grounded in a sincere commitment to sustainability. Third, green innovations have been proven to have a positive and significant effect on sustainable performance. Organizations that implement green innovation not only meet environmental demands but also improve operational efficiency and reputation. However, the success of green innovation must be integrated with the overall business strategy to achieve maximum impact. Fourth, the effect of moderation of environmental dynamics is not significant on sustainable performance. This indicates that external changes may not be strong enough to affect the relationship between green innovation and sustainable performance, and many organizations have not fully adapted to those dynamics
PEMBUKUAN SEDERHANA PADA KELOMPOK KULINER PONDOKAN KELANA Charly Marlinda; Ranti Utami; Salihi Salihi; Evita Sandra; Adelya Dwi Furbani
Community Development Journal : Jurnal Pengabdian Masyarakat Vol. 5 No. 6 (2024): Vol. 5 No. 6 Tahun 2024
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/cdj.v5i6.40494

Abstract

Pengabdian ini bertujuan untuk memberikan pengetahuan tentang pembukuan sederhana bagi anggota Kelompok Kuliner Pondokan Kelana di Desa Penaga, Kabupaten Bintan. Metode yang digunakan adalah metode pendampingan berupa pelatihan. Pada proses pembuatan pembukuan sederhana ini terdapat pencatatan laporan keuangan untuk menunjang ibu-ibu memudahkan pengelolaan keuangan usaha. Analisa yang dilakukan berfokus pada permasalahan dari Pembukuan Usaha. Analisa tersebut menghasilkan penyelesaian masalah berupa program yang kami lakukan yaitu “Pendampingan Pembuatan Pembukuan Sederhana pada Kelompok Kuliner Pondokan Kelana” di Desa Penaga dan melakukan pelatihan mengenai pembukuan sederhana UMKM
Co-Authors Abriyoso, Octojaya Adelya Dwi Furbani Agus saputra Agusven, Tubel Amang, Mohamad Anggit V. Putri Arga Aprial Saputra Armansyah Armansyah Amirudin Armansyah Armansyah Aulia Dewi Gizta Azra Ayue Binti Abdul Rahman Bambang Sambodo Bety Lestari Chartady, Rachmad Dea Natassa Dedek Indah Sari Dela Puspita Sari Dhea Amanda Aulia Putri Dianti Aprilia Dwi Septi Haryani Encik Azizah Evita Sandra FAUZI Fauzi Fauzi Fauzi Friassantano, Risgar Geaby Desrianti Helen Hulu, Friska Ibrahim, Andika Noor Imran Ilyas Imran Ilyas Isihati Telaumbanua Jacky, Jacky Jillyana, Marcelia Kurnia, Sri Laras Ayu Savitri Lase, Erni Wati M. Isa Alamsyahbana MARIA BINTANG Marina Lidya Masyitah As Sahara Masyitah As Sahara Meidina, Meidina Melisa Ariani Putri Melisa Melisa Michelle, Michelle MOHAMMAD SOFYAN Mohammad Sofyan Muhammad Isa Alamsyahbana Muhammad Reza Syaputra Murniati, Yulis Nanda Kristia Santoso Nikolaus Daka Wardana Novi Chandra Saputra Novica Indriaty Novica Indriaty Nurul Despurnama Sary Pardede, Ranat Mulia Putri Dwi Novrina Raja Yulianita Sarazwati Ranat Mulia Pardede Ranti Utami Ranti Utami Reformeizi, Muhammad Wahyu Resti Herlia Dwijayanti Risa, Diana Risnawati Risnawati Risnawati Risnawati Roland Dika Afrili Rotuah.S, Ricky Marthin Sahara, ⁠Masyitah As Salihi Salihi Salihi, Salihi Salsabil Nabila Arifin Sambodo, Bambang Saputra, Eko Murti Saputri, Eziwanda Sari Wahyunie Satria, Hendy Satriadi Satriadi Satriadi Satriadi, S Satriadi, Satriadi Savitri, Laras Ayu Shohehuddin Shohehuddin Sitepu, Andres Putranta Sonyatina Capriani Sri Kurnia Sri Kurnia Syarifah Saphira Amelia Tommy Munaf Tommy Saputra Tubel Agusven Tuzzohra, Fatimah Utami, Ranti Wahyunie, Sari Wong, Yi Yanto, Meidi