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All Journal Dinamika Ekonomi - Jurnal Ekonomi dan Bisnis Owner : Riset dan Jurnal Akuntansi At-Tadbir : jurnal ilmiah manajemen Jurnal Pengabdian Al-Ikhlas JURNAL PENELITIAN EKONOMI DAN AKUNTANSI (JPENSI) Jurnal Pengabdian Kepada Masyarakat (Mediteg) JIEB : Jurnal Ilmiah Ekonomi Bisnis JURPIKAT (Jurnal Pengabdian Kepada Masyarakat) Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi (JEBMA) Shafin: Sharia Finance and Accounting Journal Jurnal Ilmiah Fokus Ekonomi, Manajemen, Bisnis & Akuntansi (EMBA) Jurnal Hasil Pengabdian Masyarakat (JURIBMAS) Jurnal Audit dan Perpajakan JRUP: JURNAL REFERENSI DAN ULASAN PERPAJAKAN Jurnal Akuntansi dan Keuangan Islam (JAKIs) Indonesian Journal of Taxation and Accounting
M.Riduan Abdillah
Politeknik Negeri Tanah Laut
Religion Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Dentistry Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Public Health Social Sciences Other

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Menata APBD, Membangun Daerah: Menuju Kemandirian Fiskal Melalui Efisiensi Anggaran Serta Investasi Infrastruktur Pada Kabupaten Tanah Laut Setianda, Rizky Aldi; Suwarno, Try Edi; Abdillah, M. Riduan; Hadiani, Yasir; Laoli, Victorinus; Pulungan, Faisal Fadly; Muthmainnah, Riyadatul; Sinaga, Ananda Sabrida
Jurnal Audit dan Perpajakan (JAP) Vol. 5 No. 1 (2025): Artikel Riset Mei 2025
Publisher : Information Technology and Science (ITScience)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47709/jap.v5i1.6215

Abstract

Kemandirian fiskal merupakan indikator utama dalam menilai sejauh mana daerah mampu membiayai pembangunan tanpa bergantung pada dana transfer dari pemerintah pusat. Penelitian ini bertujuan untuk menganalisis pengaruh efisiensi anggaran dan investasi infrastruktur terhadap kemandirian keuangan daerah, dengan studi kasus pada Kabupaten Tanah Laut selama periode 2015–2024. Menggunakan pendekatan kuantitatif dengan model regresi linear berganda, penelitian ini mengevaluasi kontribusi dua variabel strategis terhadap peningkatan kapasitas fiskal daerah. Hasil penelitian menunjukkan bahwa baik efisiensi anggaran maupun investasi infrastruktur memiliki hubungan negatif terhadap kemandirian keuangan. Temuan ini mengindikasikan bahwa alokasi anggaran dan investasi perlu diarahkan secara optimal untuk meningkatkan pendapatan asli daerah (PAD). Dalam konteks teori kapasitas fiskal daerah, kondisi ini mencerminkan kebijakan fiskal daerah perlu diperkuat untuk mewujudkan kemandirian fiskal. Oleh karena itu, diperlukan formulasi strategi fiskal yang tidak hanya menekankan efisiensi, tetapi juga efektivitas serta keberlanjutan manfaat ekonomi jangka panjang dari belanja daerah. Penelitian ini memberikan kontribusi terhadap pengembangan kebijakan fiskal daerah
Peran Perguruan Tinggi melakukan Edukasi Perpajakan dalam Mendukung Terciptanya Generasi Muda Taat Pajak Yasir Hadiani; Abdillah, M.Riduan; Setianda, Rizky Aldi; Putriana, Astia; Machfiroh, Ines Saraswati; Fitriyani, Yuli
Jurnal Pengabdian Kepada Masyarakat (MEDITEG) Vol. 10 No. 1 (2025): Jurnal Pengabdian Kepada Masyarakat (MEDITEG)
Publisher : Pusat Penelitian dan Pengabdian Kepada Masyarakat (P3M) Politeknik Negeri Tanah Laut (Politala)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34128/mediteg.v10i1.367

Abstract

Literasi perpajakan merupakan aspek penting dalam membentuk generasi muda yang sadar dan taat pajak. Namun, tingkat pemahaman pajak di kalangan siswa dan mahasiswa masih tergolong rendah. Kegiatan pengabdian kepada masyarakat ini dilaksanakan dalam bentuk seminar perpajakan bertema “Kalau Pajak Dinaikkan, Uangnya Dikemanakan?” yang diikuti oleh 150 peserta lintas jenjang pendidikan di Kabupaten Tanah Laut. Seminar ini bertujuan memberikan edukasi tentang hak dan kewajiban perpajakan serta menyampaikan hasil survei mengenai minat berwirausaha dan pemahaman pajak generasi muda. Hasil survei menunjukkan bahwa 67% responden memiliki minat tinggi menjadi wirausaha dan 64% telah memahami kewajiban perpajakan. Namun, hanya 45% yang mengetahui tentang insentif pajak UMKM. Temuan ini mengindikasikan perlunya penguatan literasi pajak, dan perguruan tinggi berperan strategis dalam mewujudkannya melalui kegiatan edukatif dan berkelanjutan
Islamic Corporate Governance dan Kecurangan Laporan Keuangan pada Bank Syariah di Indonesia: Analisis Konten Putriana, Astia; Abdillah, M. Riduan; Anjaswari, Gati; Fitriyani, Yuli
Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi (Jebma) Vol. 4 No. 1 (2024): Artikel Riset Maret 2024
Publisher : Yayasan Cita Cendikiawan Al Kharizmi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47709/jebma.v4i1.3591

Abstract

Penelitian ini bertujuan untuk menemukan bukti empiris pengaruh Islamic Corporate Governance terhadap kecurangan laporan keuangan pada Bank Syariah di Indonesia. Islamic Corporate Governance diproksikan dalam analisis konten yang dijadikan sebagai 6 variabel independen antara lain dewan pengawas syariah, dewan komisaris, dewan direksi, dewan komite, pengendalian internal dan manajemen risiko. Penelitian ini menggunakan populasi pada Bank Syariah yang terdaftar pada Otoritas Jasa Keuangan (OJK) periode 2010-2020 dengan menggunakan teknik purposive sampling yaitu pemilihan sampel pada Bank Syariah yang konsisten mempublikasikan laporan tahunan yang memuat laporan Corporate Governance sebanyak 99 sampel. Data penelitian menggunakan data sekunder berupa laporan keuangan tahunan yang memuat laporan corporate governance. Analisis data penelitian ini menggunakan analisis regresi berganda dengan pendekatan Structural Equation Model (SEM) melalui software WarpPLS 3.0. Hasil penelitian ini menemukan bahwa dewan pengawas syariah berpengaruh terhadap kecurangan laporan keuangan pada Bank Syariah, sedangkan pada variabel lain seperti dewan komisaris, dewan direksi, dewan komite, pengendalian internal dan manajemen risiko terbukti tidak mempengaruhi kecurangan laporan keuangan pada Bank Syariah. Diharapkan hasil penelitian ini mampu menjadi acuan dalam memprediksi dan mendeteksi secara dini faktor yang memicu ataupun mencegah kecurangan khususnya pada laporan keuangan.
ANALISIS IMPLEMENTASI LAYANAN INOVASI SAMSAT KELILING DALAM UPAYA MENINGKATKAN PELAYANAN PEMBAYARAN PAJAK KENDARAAN BERMOTOR PADA UNIT PELAYANAN PENDAPATAN DAERAH PELAIHARI KABUPATEN TANAH LAUT AFRIYANSAH; M. Riduan Abdillah; Marliza Noor Hayati
JRUP: JURNAL REFERENSI DAN ULASAN PERPAJAKAN Vol. 6 No. 2 (2025)
Publisher : Universitas Lambung Mangkurat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20527/jrup.v6i2.100

Abstract

The purpose of this study was to determine the application of Mobile Samsat innovation services. The research method used in this research is descriptive qualitative. The results of this study conclude that the Pelaihari Regional Revenue Service Unit Office as a public service provider through the innovation of the Mobile Samsat service has implemented services according to established procedures or flows so as to make it easier for people to pay taxes. The services provided to the community are in accordance with the service standards and service quality applied by the Mobile Samsat. This is in accordance with the people's desire to get a public service that is easy, fast, effective, and efficient so that later it can increase Motor Vehicle Tax revenue.
Determinan Pencegahan Kecurangan dalam Pengelolaan Dana Desa di Kecamatan Pelaihari Kabupaten Tanah Laut Astia Putriana; Bella Puspita Rininda; Desy Amelia; Ines Saraswati Machfiroh; Yasir Hadiani; Yuli Fitriyani; M. Riduan Abdillah
Owner : Riset dan Jurnal Akuntansi Vol. 10 No. 2 (2026): Artikel Research April 2026
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v10i2.3080

Abstract

The purpose of this study was to examine how the competence, accountability, and transparency of village officials influence their ability to prevent fraud in village fund management. This study involved village officials in Pelaihari Regency. Purposive sampling resulted in 75 respondents. This study collected data through questionnaires. Data analysis techniques used included descriptive statistical analysis, data quality testing, classical assumption testing, multiple linear regression analysis, and hypothesis testing. The results showed that the competence and transparency of village officials did not influence fraud prevention, while accountability did. This suggests that fraud prevention efforts in village fund management are more effective if implemented through increased accountability of village officials, such as regular reporting, clear accountability, and consistent oversight of every use of village funds. Previous research has emphasized fraud detection, while prevention mechanisms at the village level are still limited. This study contributes by developing a fraud prevention model based on the Fraud Diamond in the context of village fund governance. These findings provide practical implications that local governments and policymakers need to emphasize strengthening accountability and monitoring mechanisms as a primary strategy in preventing fraud and improving the quality of village financial governance.
Penguatan Literasi Perpajakan pada Generasi Muda: Studi Pengabdian Masyarakat Prodi Akuntansi Perpajakan Politala di SMK Negeri 1 Takisung Khalid Al Hadring Smith; M. Riduan Abdillah; Yasir Hadiani; Anto Andreawan; Ardi Kurniawan
JURIBMAS : Jurnal Hasil Pengabdian Masyarakat Vol 4 No 2 (2025): Oktober 2025
Publisher : LKP KARYA PRIMA KURSUS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62712/juribmas.v4i2.654

Abstract

Abstrak Kegiatan pengabdian masyarakat bertema “Penguatan Literasi Perpajakan pada Generasi Muda” dilaksanakan oleh Program Studi D4 Akuntansi Perpajakan Politeknik Negeri Tanah Laut (Politala) di SMK Negeri 1 Takisung, Kabupaten Tanah Laut, Kalimantan Selatan. Tujuan utama kegiatan ini adalah meningkatkan pemahaman siswa terhadap konsep dasar perpajakan, menumbuhkan kesadaran pajak sejak dini, serta memberikan pengalaman aplikatif bagi mahasiswa melalui kegiatan edukasi dan pendampingan. Metode pelaksanaan mencakup ceramah interaktif, simulasi pengisian SPT Tahunan, praktik administrasi pajak sederhana (NPWP dan EFIN), serta diskusi kelompok. Hasil evaluasi menunjukkan peningkatan signifikan pada literasi perpajakan siswa, dengan rata-rata skor pemahaman meningkat dari 41,2% menjadi 82,7% setelah kegiatan. Antusiasme siswa terhadap materi dan partisipasi aktif mahasiswa sebagai fasilitator turut memperkuat efektivitas program. Kegiatan ini juga menegaskan peran strategis kampus vokasi dalam pelaksanaan Tridharma Perguruan Tinggi, khususnya dalam aspek pengabdian kepada masyarakat. Program edukasi pajak ini diharapkan menjadi model penguatan inklusi keuangan berbasis pajak yang dapat direplikasi di sekolah-sekolah menengah lainnya di Kalimantan Selatan untuk mendukung peningkatan kesadaran pajak generasi muda dan keberlanjutan pembangunan daerah. Kata Kunci: Literasi Pajak, Edukasi Pajak, Kampus Vokasi, Politala, Inklusi Keuangan Abstract The community service activity entitled “Strengthening Tax Literacy Among the Young Generation” was conducted by the D4 Tax Accounting Study Program of Politeknik Negeri Tanah Laut (Politala) at SMK Negeri 1 Takisung, Tanah Laut Regency, South Kalimantan. The main objectives of this program were to enhance students’ understanding of basic taxation concepts, foster early tax awareness, and provide practical experience for students through educational and mentoring activities. The implementation methods included interactive lectures, simulations of annual tax return (SPT) filing, basic tax administration practices (NPWP and EFIN registration), and group discussions. The evaluation results showed a significant improvement in students’ tax literacy, with the average comprehension score increasing from 41.2% to 82.7% after the program. Students’ enthusiasm for the material and the active participation of Politala students as facilitators further strengthened the program’s effectiveness. This activity also highlights the strategic role of vocational higher education institutions in carrying out the Tri Dharma Perguruan Tinggi, particularly in community service. The tax education program is expected to serve as a model for strengthening tax-based financial inclusion that can be replicated in other vocational schools across South Kalimantan to support the improvement of young people’s tax awareness and the sustainability of regional development. Keywords: Tax Literacy, Tax Education, Vocational Higher Education, Politala, Financial Inclusion
Pendampingan Revitalisasi BUMDES Melalui Studi Kelayakan Usaha Pada Desa Pemuda Kabupaten Tanah Laut Yasir Hadiani; M.Riduan Abdillah; Yuli Fitriyani; Rina Pebriana; Ahmad Edwin Hidayat; Ainurrafiq Wisnu Pratama; Anisa Nur Maulidya
JURPIKAT Vol 7 No 1 (2026): 7.1 2026
Publisher : Politeknik Piksi Ganesha Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37339/jurpikat.v7i1.2788

Abstract

Artikel ini membahas program pengabdian kepada masyarakat berupa pendampingan revitalisasi Badan Usaha Milik Desa (BUMDes) di Desa Pemuda, Kabupaten Tanah Laut. Kegiatan ini dilatarbelakangi oleh rendahnya kinerja BUMDes akibat kurang optimalnya pengelolaan usaha dan belum adanya kajian kelayakan usaha sebagai pengambilan keputusan. Tujuan kegiatan ini adalah memberikan pendampingan dalam penyusunan studi kelayakan usaha yang mencakup aspek pemasaran, teknis, keuangan, dan manajemen. Metode yang digunakan meliputi observasi lapangan, wawancara dengan pengelola BUMDes, pelatihan proposal penyusunan studi kelayakan usaha, serta pendampingan dalam analisis data. Hasil kegiatan menunjukan adanya peningkatan pemahaman pengelola BUMDes dalam merancang usaha yang layak dan berpotensi meningkatkan kemandirian desa. Program ini berimplikasi pada penguatan tata kelola BUMDes dan memberikan rekomendasi usaha yang sesuai dengan potensi lokal pada Desa Pemuda.
PENGARUH PENGETAHUAN PAJAK TERHADAP MINAT MAHASISWA BERWIRAUSAHA DENGAN SELF-EFFICACY SEBAGAI MODERASI Yasir Hadiani; M Riduan Abdillah; Janitra Prabowo
Jurnal Ilmiah Fokus Ekonomi, Manajemen, Bisnis & Akuntansi (EMBA) Vol. 4 No. 03 (2025): Desember 2025
Publisher : STIE PENA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34152/emba.v4i03.1575

Abstract

This study aims to analyze the effect of tax knowledge on students’ entrepreneurial interest, with self-efficacy as a moderating variable. The research is motivated by the importance of understanding taxation and self-confidence in shaping entrepreneurial behavior among accounting and taxation students. A quantitative approach was employed using primary data collected through a four-point Likert scale questionnaire. The research population consisted of active students enrolled in the Diploma III in Accounting and Bachelor of Applied Science in Tax Accounting programs at Politeknik Negeri Tanah Laut, with a total of 129 respondents who had completed entrepreneurship and taxation courses.Data were analyzed using multiple linear regression and Moderated Regression Analysis (MRA). The results reveal that tax knowledge has a positive and significant effect on students’ entrepreneurial interest, whereas self-efficacy does not significantly moderate this relationship. The negative interaction coefficient (–0.013) indicates that at a high level of self-efficacy, the effect of tax knowledge on entrepreneurial interest tends to weaken. This suggests that students with high self-efficacy rely more on personal capability rather than cognitive aspects such as tax literacy when making entrepreneurial decisions. The findings support the Theory of Planned Behavior (Ajzen, 1991) and Self-Efficacy Theory (Bandura, 1997), emphasizing that both cognitive and psychological factors jointly influence entrepreneurial intention among accounting and taxation students.
Ethical Perceptions of Tax Avoidance and Investment Behavior : Love of Money, Idealism, and Their Integrated Roles as Antecedent and Moderator M.Riduan Abdillah; Muhammad Husni
Indonesian Journal of Taxation and Accounting Vol 4, No 3 (2026): September 2026
Publisher : Academic Bright Collaboration

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.66053/ijota.v4i3.997

Abstract

Purpose – This research investigates an integrated framework examining how love of money as an antecedent and idealism as a direct factor and moderator shape ethical perceptions of tax avoidance and investment decision making within the Theory of Planned Behavior. Tax avoidance creates a dilemma between legal compliance and moral considerations, while investment decisions are driven by personal values and financial materialism. Methods – A quantitative, cross sectional explanatory research design was deployed. Primary data were collected through survey questionnaires from 272 Accounting and Economics students in South Kalimantan, Indonesia, and analyzed using Moderated Regression Analysis (MRA). Findings – All hypotheses were supported. Idealism influences ethical perceptions of tax avoidance (β = 0,159, p < 0,05) and investment decision making behavior (β = 0,209, p < 0,001), while love of money increases permissive tax avoidance attitudes (β = 0,200, p < 0,05) and opportunistic investments (β = 0,155, p < 0,001). Idealism moderates the relationship between ethical tax perceptions and investment behavior (β = 0,008, p < 0.001); although the interaction effect is small, it remains statistically significant. Research implications – This research provides practical insights for tax authorities, accounting educators, and financial institutions. Policymakers can integrate ethical values into compliance programs, educators can emphasize ethical reasoning and financial materialism, and investment institutions can encourage responsible investment decisions. Originality – This paper offers a multidisciplinary model bridging fiscal ethics and behavioral finance. It provides empirical evidence that intrinsic moral philosophies can counterbalance financial materialism. Future research should target active investors using longitudinal tracking.
Co-Authors Abdul Muta Ali, S.E.I, M.H AFRIYANSAH Ahmad Edwin Hidayat Ainurrafiq Wisnu Pratama Anisa Nur Maulidya Anjaswari, Gati Anto Andreawan Ardi Kurniawan Astia Putriana, Astia Bandi, Maulida Hirdianti Desy Amelia Dr.Mufrida Zein, S.Ag, M.Pd Eni Suasri Farida Ariyana Gati Anjaswari Gati Anjaswari Gati Anjaswari Gati Anjaswari, S.ST, M.Ak Ghalih, Muhammad Gusti Azizussalam Hasnan Ash-Shiddieqy Ines Saraswati Machfiroh Janitra Prabowo Karolina, Karolina Khalid Al Hadring Smith Laoli, Victorinus M. Rifani Adha Machfiroh, Ines Saraswati Marliza Noor Hayati Mufrida Zein Muhammad Husni MUTA ALI, ABDUL Muthmainnah, Riyadatul Noor Amelia Noor Hayatie, Marliza Novi Yuniarti Nurhasanah - Nurmalina, Radna Penta Lestarini Pulungan, Faisal Fadly Rakhmi Ridhawati Riani Tami Rina Pebriana Rina Pebriana, Rina Rininda, Bella Puspita Rizki Amalia Afriana Rizky Aldi Setianda Salsa Bella Saraswati Machfiroh, Ines Sinaga, Ananda Sabrida Tora Br Siti Rahmah Suwarno, Try Edi Yasir Hadiani Yasir Hadiani Yuli Fitriyani