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All Journal EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Jurnal Akuntansi STIE Muhammadiyah Palopo IJIS - Indonesian Journal On Information System Owner : Riset dan Jurnal Akuntansi International Journal of Communication and Society Akuntansi'45 Jurnal WIDYA LAKSMI (Jurnal Pengabdian Kepada Masyarakat) Jurnal Akuntansi Keuangan dan Bisnis Jurnal Ilmiah Akuntansi dan Keuangan (JIAKu) Jurnal Masyarakat Mengabdi Nusantara Innovative: Journal Of Social Science Research Society Journal of Marketing Management and Innovative Business Review
Syahdan, Rinto
Faculty Of Economics And Business Universitas Khairun
Religion Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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Communication and information system for individual performance Syahdan, Rinto
International Journal of Communication and Society Vol 4, No 2 (2022): December 2022
Publisher : Association for Scientific Computing Electrical and Engineering (ASCEE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31763/ijcs.v4i2.619

Abstract

The research results so far are considered to ignore the relationship between the use of information systems and the satisfaction of using information systems. Moreover, on how user satisfaction information systems can “bridge” the relationship between the use of information systems and individual performance. This study was aimed at testing the effect of the use of information systems on the satisfaction of the use of information systems and test user satisfaction as mediation on the relationship between users of information systems and individual performance. The population in this study is most Civil Servants throughout North Maluku Province. The samples in this study were taken using purposive sampling with criteria is the operator of regional financial information systems in each regional device work unit in the Regional Government of North Maluku Province, Ternate City, and Tidore Islands City. The study used simple linear regression and hierarchy in hypothesis testing. The results showed that all hypotheses submitted were entirely supported in this study. Conclusions, suggestions, and recommendations of future research are also discussed at the end of this study.
Pengaruh Etika Uang, Religiositas, dan Materialisme Terhadap Penggelapan Pajak: Studi Kasus Wajib Pajak Orang Pribadi Yang Terdaftar di KP2KP Maba Kabupaten Halmahera Timur Wa Ode Sindi Rahayu; Rinto Syahdan; Fitriani Sardju
AKUNTANSI 45 Vol. 5 No. 1 (2024): Jurnal Ilmiah Akuntansi
Publisher : Fakultas Ekonomi Program Studi Akuntansi Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/akuntansi45.v5i1.2470

Abstract

The research aims to find out the effect of money ethics, religiosity, and materialism on tax evasion. The population of this research is individual taxpayers who are registered at KP2KP (Counselling Service and Tax Consultation Office) Maba East Halmahera Regency, North Maluku Province. The data collection technique of this research used a questionnaire which was distributed directly to the respondents. Respondents in this research amounted to 373 respondents consisting of 188 male respondents and 185 female respondents. Data analysis was performed by using multiple linear regression. The results obtained from this research are that money ethics and religiosity have no effect on tax evasion while materialism has an effect on tax evasion. This research is expected to provide implications both theoretically and practically.
The Influence Of Ethical Ideology And Professional Commitment On Ethical Judgement Syahdan, Rinto; Meliana, Meliana; Puteri, Livi Meiga; Anwar, Asril
EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Vol 13 No 2 (2025): April
Publisher : UNIVED Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/ekombis.v13i2.7558

Abstract

This study aims to determine the impact of ethical ideology, auditor experience, and professional commitment on ethical judgment. The target population consists of all auditors from the BPKP in North Maluku Province. A census technique was employed to select the sample for this study. The research utilized quantitative data, primarily obtained from responses to questionnaires filled out by participants. Data collection was conducted through a survey method involving the distribution of these questionnaires. The analysis was carried out using multiple regression techniques. The findings indicate that ethical ideology (specifically idealism) positively influences ethical judgment, while ethical ideology (relativism) negatively affects ethical judgment. Additionally, professional commitment positively impacts the ethical judgment of BPKP auditors in North Maluku Province.
Fintech: Ilmu Akuntansi dan Manajemen Indra Santoso, Septy; Syahdan, Rinto; Mustari Mokoginta, Rena
Journal of Marketing Management and Innovative Business Review Vol. 3 No. 1 (2025): Mariobre, June 2025 (e-ISSN: 3031-4208)
Publisher : Master of Management Study Program, Universitas Kristen Indonesia Paulus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63416/mrb.v3i1.307

Abstract

Abstrak: Financial Technology (fintech) telah membawa perubahan signifikan dalam bidang akuntansi dan manajemen. Dalam akuntansi, fintech meningkatkan efisiensi pencatatan keuangan, transparansi laporan keuangan, serta akurasi dalam audit melalui penerapan teknologi seperti blockchain, kecerdasan buatan (AI), dan machine learning (ML). Sementara itu, dalam manajemen, fintech berperan dalam transformasi strategi bisnis, pengelolaan risiko keuangan, dan optimalisasi operasional perusahaan. Penelitian ini mengkaji dampak fintech dalam kedua bidang tersebut dengan merujuk pada berbagai studi ilmiah terkini. Hasil kajian menunjukkan bahwa meskipun fintech memberikan banyak manfaat, masih terdapat tantangan dalam aspek regulasi, keamanan data, dan kesiapan sumber daya manusia. Oleh karena itu, diperlukan strategi yang komprehensif dalam penerapan fintech agar dapat dimanfaatkan secara optimal di sektor akuntansi dan manajemen.
PENGARUH PENERAPAN SISTEM E-FORM TERHADAP KEPATUHAN WAJIB PAJAK BADAN UMKM DENGAN RASIONALITAS SEBAGAI PEMODERASI Meliana, Meliana; Syahdan, Rinto; Santoso, Septy Indra
Jurnal Akuntansi Vol 11, No 1 (2025)
Publisher : Lembaga Penerbitan dan Publikasi Ilmiah (LPPI) Universitas Muhammadiyah Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35906/jurakun.v11i1.2372

Abstract

ABSTRAKPemanfaatan teknologi digital seperti e-form untuk wajib pajak badan dimaksudkan untuk memudahkan dan menyederhanakan proses pelaporan pajak sehingga dapat meningkatkan tingkat kepatuhan wajib pajak. Namun demikian, masih banyak UMKM yang memilih melapor secara konvensional karena kurangnya pemahaman atau keterbatasan literasi digital. Penelitian ini bertujuan untuk menguji pengaruh penerapan sistem e-form terhadap kepatuhan wajib pajak badan UMKM di Kota Ternate, serta menguji pengaruh moderasi rasionalitas wajib pajak atas pengaruh penerapan sistem e-form terhadap kepatuhan wajib pajak. Data dikumpulkan melalui survei menggunakan kuesioner yang disebarkan kepada 87 responden, yang merupakan wajib pajak badan terdaftar di KPP Pratama Kota Ternate dan merupakan pengelola atau pemilik UMKM di wilayah tersebut. Teknik analisis data yang digunakan adalah Moderating Regression Analysis (MRA) dengan pendekatan Structural Equation Modeling berbasis Partial Least Squares (SEM-PLS), yang memungkinkan pengujian hubungan langsung dan moderasi secara simultan. Hasil penelitian menemukan bahwa penerapan sistem e-form berpengaruh positif terhadap kepatuhan wajib pajak badan. Namun, sikap rasionalitas wajib pajak memoderasi secara negative pengaruh penerapan sistem e-form terhadap kepatuhan wajib pajak badan. Kata Kunci: Kepatuhan Wajib Pajak; E-form; Penerapan Sistem E-form; Rasionalitas Wajib Pajak; UMKM.ABSTRACTThe utilization of digital technology such as e-form for corporate taxpayers is intended to facilitate and simplify the tax reporting process so as to increase the level of taxpayer compliance. However, there are still many MSMEs that choose to report conventionally due to lack of understanding or limited digital literacy. This study aims to examine the effect of the application of the e-form system on the compliance of MSME corporate taxpayers in Ternate City, as well as to examine the moderating effect of taxpayer rationality on the effect of the application of the e-form system on taxpayer compliance. The data was collected through a survey using a questionnaire distributed to 87 respondents, who were registered corporate taxpayers at KPP Pratama Ternate City and were managers or owners of MSMEs in the region. The data analysis technique used is Moderating Regression Analysis (MRA) with a Structural Equation Modeling approach based on Partial Least Squares (SEM-PLS), which allows testing direct and moderation relationships simultaneously. The results found that the application of the e-form system has a positive effect on corporate taxpayer compliance. However, the attitude of taxpayer rationality negatively moderates the effect of the application of the e-form system on corporate taxpayer compliance. Keywords: Taxpayer Compliance; E-form; Implementation of the E-form System; Taxpayer Rationality; UMKM.
STRATEGI PEMASARAN DIGITAL UMKM PANGAN LOKAL SAGU DI KELURAHAN GURAPING, KECAMATAN OBA UTARA, KOTA TIDORE KEPULAUAN Arilaha, Muhammad Asril; Buamonabot, Irfandi; Thahrim, Muhammad; Syahdan, Rinto; Amarullah, Dudi
Jurnal Widya Laksmi: Jurnal Pengabdian Kepada Masyarakat Vol. 5 No. 1 (2025): Jurnal WIDYA LAKSMI (Jurnal Pengabdian Kepada Masyarakat) - Inpress
Publisher : Yayasan Lavandaia Dharma Bali

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59458/jwl.v5i1.142

Abstract

Kegiatan pengabdian ini bertujuan untuk membantu mengatasi permasalahan kelompok lokal sagu di kelurahan Guraping, Kecamatan Oba Utara, Kota Tidore Kepulauan terkait masih terbatasnya pasar dari produk yang dihasilkan dengan harapan dapat meningkatkan pemahaman tentang konsep digital marketing serta mampu menerapkannya untuk menjangkau pasar yang lebih luas dan meningkatkan daya saing pada level nasional dan internasional. Metode yang digunakan untuk menyelesaikan permasalahan yang dihadapi adalah diskusi, wawancara, dan edukasi terkait digital marketing. Mayoritas peserta dalam kegiatan ini adalah perempuan dengan dominasi usia antara 38,89 persen. Selanjutnya, hasil akhir dari setelah kegiatan ini dilaksanakan adalah meningkatnya pemahaman tentang digital marketing dalam hal sosial media (Facebook, TikTok dan Instagram) sebagai akun media sosial juga sebagai wadah untuk mempromosikan dan menjual pangan sagu lokal. Terkahir, tim juga membantu membuatkan akun Facebook, TikTok dan Instagram dalam rangka memudahkan proses pemasaran dengan menggunakan sosial media.
Studi Empiris Good Corporate Governance (GCG) dan Tata Kelola Keuangan: Ukuran Perusahaan Sebagai Variabel Kontrol Hormati, Asrudin; Nurdin, Nurdin; Syahdan, Rinto; Buamonabot, Irfandi
Society Vol 10 No 1 (2022): Society
Publisher : Laboratorium Rekayasa Sosial, Jurusan Sosiologi, FISIP Universitas Bangka Belitung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33019/society.v10i1.257

Abstract

This research explores Good Corporate Governance (GCG) and financial governance by using firm size as a control variable. In particular, this study provides empirical evidence that firm size is a control variable. The sample in this research is companies in the Hotel and Tourism sector listed on the Indonesia Stock Exchange (IDX) period 2013-2018. Data analysis using panel data. The results revealed that of the five proposed hypotheses, only two were accepted. The results show that company size does not fully control the independent variable in this research.
Transparansi Pengelolaan Keuangan Desa Kabupaten Pulau Morotai Mahdi, Suriana A.R.; Syahdan, Rinto; Nurdin, Nurdin; Buamonabot, Irfandi
Society Vol 9 No 1 (2021): Society
Publisher : Laboratorium Rekayasa Sosial, Jurusan Sosiologi, FISIP Universitas Bangka Belitung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33019/society.v9i1.289

Abstract

This study aims to provide an overview of the transparency of village financial management in Pulau Morotai Regency, North Maluku Province, Indonesia. The sample in this study was taken by using a purposive sampling method, involving 440 respondents, and spread in 88 villages in Pulau Morotai Regency. Data processing techniques used descriptive statistics with a class interval approach. The results show that the indicators of clarity of roles and responsibilities, implementation of government affairs are still dominated by the head of the village who has the authority for village financial management. Indicators of budget disclosure show relatively the same as indicators of clarity of roles and responsibilities. The indicators of information availability indicate that the accessibility of public information in villages located in the subdistrict capital is relatively good. In contrast, the last indicator, integrity assurance, shows that data validity still being a problem in the village planning process. This study also discusses the implications as well as suggestions for future studies.
Risk Management Practices Among Campus-Based MSMEs: A Qualitative Study at FEB Khairun University Indra Santoso, Septy; Meliana, Meliana; Syahdan, Rinto; Debeturu, Gisela S.; Buamona, Salwa Shobiha; Muhlis, Widyawati; Ruumbia, Chantika Alya; Ali, Sarmina; Fahrudin, Fitri; Arvaji, Jul; Putri, Livi Meiga
Journal of Marketing Management and Innovative Business Review Vol. 3 No. 2 (2025): Vol. 3 No. 2 (2025): Mariobre, December 2025 (e-ISSN: 3031-4208)
Publisher : Master of Management Study Program, Universitas Kristen Indonesia Paulus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63416/mrb.v3i2.418

Abstract

This study aims to explore the implementation of business risk management among Micro, Small, and Medium Enterprises (MSMEs) operating within the campus environment of Khairun University, particularly at the Faculty of Economics and Business in Ternate City. Although numerous studies have discussed risk management in MSMEs, most focus on large-scale businesses or urban commercial settings. Only a few have examined campus-based MSMEs, which operate under distinctive institutional and market constraints. This research fills that gap by investigating how MSME actors in a university setting identify, analyze, and respond to business risks. A descriptive qualitative approach was employed, using in-depth interviews and participatory observation as data collection techniques. The unit of analysis in this study consists of three culinary MSME owners operating within the canteen area of the Faculty of Economics and Business, Khairun University. The informants were selected purposively based on their active involvement in daily business management and risk-handling practices. The findings reveal that effective risk management contributes positively to business sustainability, particularly in strategic decision-making and financial control. The scientific contribution (novelty) of this study lies in its focus on campus-based MSMEs, a context rarely explored in previous risk management literature. The study expands theoretical understanding of how the campus business environment—with its limited market scope and dependence on academic communities—shapes MSME risk management behavior. Furthermore, it provides a conceptual foundation for developing adaptive training and mentoring models to strengthen risk preparedness among MSMEs operating in higher education environments.
Co-Authors Ali, Sarmina Anwar, Asril Arifin, Putri Dewi Annira Arilaha, Muhammad Asril Arvaji, Jul Buamona, Salwa Shobiha Buamonabot, Irfandi Debeturu, Gisela S. Dudi Amarullah Fahri, Johan Fahrudin, Fitri Hormati, Asrudin Hormati, Asrudin Indra Santoso, Septy Iwan S. Seber Jeandry, Gregorius Karim, Kartiwi Latukau, Nurlina Alifka Mahdi, Suriana A.R. Meliana Meliana Muhlis, Widyawati Musdar Muhammad Mustari Mokoginta, Rena Nurdin Nurdin . Nurdin Nurdin Puteri, Livi Meiga Putri, Livi Meiga Resmiyati Ansar Ruliyanto Syahrain Ruumbia, Chantika Alya Santoso, Septy Indra Sardju, Fitriani Sinen, Kasim Siska Purnamalita May Suriana A.R. Mahdi Thahrim, Muhammad Wa Ode Sindi Rahayu Zainuddin Zainuddin Zamzam, Irfan