Article Per Year (5 Year)
p-Index From 2021 - 2026
0.408
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This Author published in this journals
All Journal Ilomata International Journal of Tax and Accounting e-Jurnal Apresiasi Ekonomi
Juliani Sari Siregar
STIE Pembangunan Tanjungpinang
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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SUSTAINABLE BLUE MARITIME POTENTIALS IN SEBONG LAGOI: ECOTOURISM, CARBON CAPTURE, AND COMMUNITY EMPOWERMENT Muhammad Isa Alamsyahbana; Indra Bastian Tahir; Rachmad Chartady; Juliani Sari Siregar; Rizky Ramadhana Putra; Airina Cintha Sepriana Sulfat
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.
Blue Accounting in Community-Based Mangrove Management: A Case Study of PPDL on Dompak Island Muhammad isa Alamsyahbana; Rachmad Chartady; Indra Bastian Tahir; Juliani Sari Siregar; Rizky Ramadhana Putra
Ilomata International Journal of Tax and Accounting Vol. 7 No. 2 (2026): April 2026
Publisher : Yayasan Ilomata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61194/ijtc.v7i2.2359

Abstract

Sustainable mangrove management requires approaches that integrate ecological conservation with community governance and resource accountability. This study examines the implementation of blue accounting in community-based mangrove management on Dompak Island through a qualitative empirical case study of the Petani Pesisir Dompak Laut (PPDL) community. Data were collected through in-depth interviews, participatory observation, documentation review, and focus group discussions and analyzed using thematic analysis. The findings indicate that mangrove management is conducted through a community-based approach, with PPDL serving as the primary coordinating institution. Blue accounting practices have begun to emerge through the informal recording of conservation-related expenditures, including mangrove seedling procurement, nursery preparation, planting activities, monitoring costs, transportation expenses, and activity documentation. These records are maintained by PPDL members during routine conservation activities and are documented through simple financial notes, activity records, and supporting conservation reports used for internal coordination and communication with external partners. The partnership with Carbon Ethics further encouraged more systematic documentation and accountability practices. Although these recording activities have not yet developed into a formal accounting system, the findings suggest that simple accounting-related practices may support transparency, coordination, and accountability within community-based mangrove management. This study provides empirical insight into the early-stage implementation of blue accounting within a small-scale coastal community context.
Co-Authors Airina Cintha Sepriana Sulfat Chartady, Rachmad Indra Bastian Tahir Muhammad Isa Alamsyahbana Rizky Ramadhana Putra