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Samsinar Samsinar
Jurusan Tarbiyah STAIN Watampone
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Pengaruh Pemahaman Perpajakan, Love of Money, dan Diskriminasi Perpajakan terhadap Persepsi Mahasiswa Mengenai Tax Evasion Ryketeng, Masdar; Samsinar, Samsinar; Rahman, Ahmad Nashiruddin Mushoddiq
Tangible Journal Vol. 10 No. 2 (2025): Vol. 10 No. 2, Desember 2025
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat (LPPM) STIE Tri Dharma Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53654/tangible.v10i2.698

Abstract

This study aims to examine the influence of tax understanding, love of money, and tax discrimination on students' perceptions of tax evasion. The population in this study were students in the Applied Accounting Study Program at Makassar State University, while the sample was selected using a purposive sampling technique with the criteria of students who have acquired a basic understanding of taxation, namely Applied Accounting students from the 2021-2023 intake. Data were obtained through documentation methods and analyzed using the classical assumption test, multiple linear regression analysis, t-test, F-test, and the coefficient of determination (R2). The results showed that tax understanding, love of money, and tax discrimination simultaneously had a significant effect on students' perceptions of tax evasion. Partially, tax understanding and tax discrimination had a significant effect on tax evasion, while love of money had no significant effect. The coefficient of determination value of 23.6% indicates that the three independent variables are able to explain variations in tax evasion perceptions, while the remainder is influenced by other factors outside the model.
Pendampingan Pemasaran Berbasis Digital Bagi Pelaku Usaha Otomotif Pada UD. R3 Jaya Mobil Sebagai Strategi Peningkatan Daya Saing di Era Ekonomi Digital Samsinar, Samsinar; Muflikhah, Itsna; Jauhari, Yustika; Surianto, Nurul Maghfirah; Rukmana, Risa
Jurnal Penelitian dan Pengabdian Masyarakat Vol. 3 No. 4 (2025): November 2025
Publisher : Yayasan Pondok Pesantren Sunan Bonang Tuban

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61231/kjhrr725

Abstract

This Community Service Activity aims to increase MSME literacy in utilizing digital/social media in promoting products sold to increase branding and product sales. UD. R3 Jaya Mobil, as one of the automotive business actors engaged in vehicle sales and maintenance services in the Makassar area, faces similar challenges. Based on initial observations, this business has quite large market potential due to its strategic location and has regular customers. The Digital Marketing Assistance Activity for Automotive Business Actors has been successfully implemented with positive achievements. Through a participatory and applied approach, this activity is able to increase knowledge, skills, and awareness of partners regarding the importance of implementing digital marketing strategies in developing businesses. In addition, this activity also encourages business actors to be more adaptive to developments in information technology which is a main characteristic of the digital economy era
Workshop Peningkatan Kemampuan Praktik Penelitian Tindakan Kelas (PTK) bagi Guru Sekolah Dasar di Kota Pekanbaru Marhadi, Hendri; Erlisnawati, Erlisnawati; Risma, Devi; Donal, Donal; Mardes, Siska; Mastuinda, Mastuinda; Nur, Raudha; Cindy, Vista; Samsinar, Samsinar; Syahfrika, Elvina; Khumaira, Raissa; Anjani, Sasta; Adila, Islahul
Jurnal SOLMA Vol. 14 No. 3 (2025)
Publisher : Universitas Muhammadiyah Prof. DR. Hamka (UHAMKA Press)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22236/solma.v14i3.21081

Abstract

Background: Classroom Action Research is a research conducted in the classroom by teachers to determine the effect of the actions applied to a research subject in the classroom. CAR allows teachers to actively involve themselves in the development of learning, broadcast the teaching methods used, and find appropriate solutions to improve the effectiveness of student learning. However, in its implementation, many teachers still have low abilities in conducting classroom action research. Method: The research method used in several stages, namely FGD, training and mentoring and evaluation of training carried out at SD Negeri 147 Pekanbaru. Results: The results of the implementation of community service showed a significant increase in the ability of CARK teachers, with an N-gain of 0.71 in the high category. With this community service, it can be concluded that there was an increase in the skills carried out by Elementary School CARK teachers in Pekanbaru City. Conclusion: This activity successfully improved the PTK practical skills of elementary school teachers in Pekanbaru City, which ultimately had an impact on improving the quality of classroom learning and teacher professionalism.
Pengaruh Profitabilitas terhadap Struktur Modal pada Perusahaan Telekomunikasi yang Terdaftar di Bursa Efek Indonesia Hiro, Handy Anggara; Afiah, Nur; Samsinar, Samsinar
Jurnal Pendidikan Tambusai Vol. 9 No. 3 (2025): Desember
Publisher : LPPM Universitas Pahlawan Tuanku Tambusai, Riau, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh profitabilitas terhadap struktur modal pada perusahan-perusahaan telekomunikasi yang terdaftar di Bursa Efek Indonesia (BEI). Variabel penelitian ini adalah: struktur modal sebagai variabel terikat (Y) yang diukur dengan rumus Debt to Equity Ratio (DER), dan profitabilitas sebagai variabel bebas (X) yang diukur dengan rumus Return On Equity (ROE). Populasi penelitian ini adalah Perusahaan Telekomunikasi yang terdaftar di Bursa Efek Indonesia (BEI) dari tahun 2019 sampai dengan tahun 2022 sebanyak 19 perusahaan, sedangkan sampel dilakukan dengan menggunakan teknik purposive sampling, yaitu teknik pengambilan sampel dengan pertimbangan dan kriteria tertentu dengan sampel sebanyak 10 perusahaan. Teknik pengumpulan data yag digunakan adalah dokumentasi. Teknik analisis data menggunakan uji asumsi klasik (uji normalitas), analisis regresi linear sederhana, uji t, dan uji koefisien determinasi. Hasil penelitian ini menunjukkan bahwa profitabilitas berpengaruh positif dan signifikan terhadap struktur modal.
FT Pelatihan Pembuatan Evaluasi Pembelajaran dengan Menggunakan Google Formulir bagi Guru SDN 96/IV Kota Jambi Sinaga, Rudolf; Afriany, Renny; Samsinar, Samsinar
Jurnal ABDINUS : Jurnal Pengabdian Nusantara Vol 8 No 1 (2024): Volume 8 Nomor 1 Tahun 2024
Publisher : Universitas Nusantara PGRI Kediri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29407/ja.v8i1.21813

Abstract

SD Negeri 96/IV is at Jalan Sunan Bonang RT. 32 Kel. Simpang III Sipin Kec. Kota Baru Jambi City. In the implementation of learning evaluation, teachers at this school apart from using the paper-based system, have also tried to use other media, such as Quiziz, and Google Forms. But in practice, it is still not used optimally, because the teachers have not gained good knowledge of the features and capabilities of each of these applications. Making learning evaluations is an important part of an effective learning process. Therefore, in the digital era, one of the most suitable media to use is Google Forms, because Google Forms can be used as a tool that can improve the quality and effectiveness in making learning evaluations or exam questions with several question models such as multiple choice, essay, and can add images and videos to the questions. Google Forms will also make it easier for teachers to collect and analyze exam data. Community service at this school was carried out in March 2023. Activities are carried out using presentation, training, and evaluation methods. The conclusions obtained through this community service activity are: 1. Improve teachers' understanding at SDN 96/IV about the features and capabilities of Google Forms, 2. Improve teachers' knowledge at SDN 96/IV in making learning evaluations using Google Forms.
Implementasi Sistem Informasi Kasir Pada Rakab Mercon Berbasis Web Anwari, Vitra Bayu; Ferdiansyah, Faras; Samsinar, Samsinar
Prosiding SEMNAS INOTEK (Seminar Nasional Inovasi Teknologi) Vol. 4 No. 3 (2020): PROSIDING SEMNAS INOTEK Ke-IV Tahun 2020
Publisher : Universitas Nusantara PGRI Kediri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29407/inotek.v4i3.24

Abstract

Rakab Mercon merupakan usaha bisnis kuliner, Pada usaha bisnis ini dalam proses transaksi masih dilakukan secara konvensional dan hanya mengandalkan buku saja sebagai pencatatan, sehingga pemilik mengalami kesulitan dalam melihat harga barang karena harus mencari dulu dalam buku. Sistem pendataan barang juga masih dilakukan secara manual,sehingga banyak terjadi kesalahan pada pencatatan dan pencarian data yang sulit karena setiap dilakukan pencarian data penjual harus mencari pada buku. Tidak adanya informasi yang menginformasikan tentang jumlah data ketersediaan barang sehingga sering terjadi kekeliruan dalam pendataan stok barang yang sudah habis tanpa adanya informasi mengenai pendataan stok barang kepada pemilik toko saat proses transaksi terjadi sehingga mengecewakan pelanggan. Penggunaan Sistem informasi kasir dan pendataan barang berbasis dapat menjadi solusi untuk mengurangi kesalahan -kesalahan yang terjadi sehingga lebih terorganisir. Untuk melakukan perancangan akan menggunakan metode model Waterfall, menggunakan bahasa pemrograman (PHP) Hypertext Preprocessor, dan menggunakan MySQL untuk pengolahan database yang ada pada sistem. Dengan dilakukan penelitian ini diharapkan mampu menciptakan sistem yang lebih mempermudah proses transaksi dan pendataan barang menjadi lebih efektif dan efisien.
PENGARUH DISIPLIN KERJA, PENGEMBANGAN KARIR DAN KOMPENSASI TERHADAP KINERJA KARYAWAN HOTEL DI KOTA PALOPO Hasni, Rahmawati; Maszudi , Edi; Samsinar, Samsinar
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 15 No. 1 (2026): Jurnal Maneksi (Management Ekonomi Dan Akuntansi)
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jm.v15i1.3698

Abstract

Introduction: This study aims to identify and analyse the effects of work discipline, career development, and compensation on the performance of hotel employees in Palopo City in 2025. Methods: In this study, the research is quantitative, with a survey administered via questionnaire distribution. The population in this study were hotel employees in Palopo City. The sampling used simple random sampling. The sample size in this study is 65 employees. The data used in this study are primary data collected via a questionnaire. The data analysis method in this study used multiple linear regression with the SPSS (Statistical Product and Service Solutions) application. Results: Based on the study, work discipline does not significantly affect employee performance, despite it being a basic norm. Career development has a positive and significant effect, partially through training and promotions that encourage motivation. Compensation has a positive and very significant effect, as a dominant factor that spurs productivity through salaries and benefits on the performance of hotel employees in Palopo City. Keywords: Career Development, Compensation and Employee Performance, Work Discipline
Quality of services LoRaWAN satellite communication Purnama, Iwan; Dwi Putra, Muhammad Taufik; Samsinar, Samsinar; Aulia, Masyitah; Shina, Ibnu; Yuliyus Maulana, Yudi; Benny Louhenapessy, Bendjamin; Dominggus Lekalette, Johanis; Parulian Sitompul, Peberlin; Manik, Timbul; Nendra Wibawa, Lasinta Ari; Prasetyo Adi, Puput Dani; Sinaini, La; Lestari, Pratiwi; Sulaeman, Yaya; Rohman Setiawan, Iwan; Nugraha, Budi; Yati, Emi; Sadiyah, Lilis; Jatmiko, Irwan; Sacipto, Rian; Sariningrum, Ros
Indonesian Journal of Electrical Engineering and Computer Science Vol 40, No 3: December 2025
Publisher : Institute of Advanced Engineering and Science

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.11591/ijeecs.v40.i3.pp1401-1416

Abstract

This research discusses research that focuses on the capabilities of satellitebased LoRa, for satellite positions orbiting in low earth orbit (LEO). The expectation of low power wide area network (LPWAN) satellite can find the quality of transmitting data using LoRaWAN which is part of LPWAN and can provide quality of service (QoS) with high-quality real-time sensor data, low latency, long-range, low-power, no attenuation signal, no problem with obstacles in terrestrial areas, and other benefits that can be widely optimized. This article uses a comprehensive analysis of mathematical calculations as well as precise and accurate simulations for the actual development of satellite-based LPWAN. The satellite-based IoT is unlimited in terms of distance, to provide good services to all IoT users in the world. The comparison with terrestrial measurements is analyzed in detail, especially the signal attenuation factor that causes a lot of signal loss and data is not well received. Several methods are used to help reduce collision data, such as adaptive data rate (ADR) which can reduce collisions by 30%.
Basic Financial Education for Migrant Youth: Applying Accounting in Daily Life Samsinar, Samsinar; Tangke, Paulus; Burhanuddin, Burhanuddin; Rayyani, Wa Ode; Wijaya, Cinby Cantika
International Journal of Community Service (IJCS) Vol. 4 No. 2 (2025): July-December
Publisher : PT Inovasi Pratama Internasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55299/ijcs.v4i2.1675

Abstract

This community engagement program aims to enhance the financial literacy of migrant youth by introducing basic financial education and the application of accounting in daily life. The activity was conducted with 32 participants from Angkatan Belia Islam, Pulau Penang, Malaysia, and facilitated by a team of lecturers from Universitas Negeri Makassar, Atma Jaya University Makassar, and Universitas Muhammadiyah Makassar. The method included pretest, material presentation, interactive discussion, posttest, and feedback sessions. Results of the pretest showed that the average participants’ understanding was below 60%, indicating limited knowledge of fundamental financial concepts such as distinguishing between needs and wants, recording expenses, and planning simple budgets. After the material presentation and discussion, posttest results demonstrated a significant increase in understanding across all indicators, with average scores exceeding 80%. The improvement reflects the effectiveness of the interactive and contextual teaching approach, particularly the use of relatable illustrations and ice-breaking games. The program not only improved participants’ financial literacy but also encouraged the application of accounting principles in their daily decision-making. These findings suggest that practical and participatory financial education initiatives are essential in empowering migrant youth to manage personal finances effectively and build financial independence.
PEMBERDAYAAN KADER RT MELALUI LITERASI DIGITAL DAN PEMANFAATAN IT UNTUK MENINGKATKAN PELAYANAN PUBLIK DI DESA WANAGIRI, KECAMATAN SAKETI, PANDEGLANG Samsinar, Samsinar; Syafrullah, Mohammad; Suryawati, Indah; Sari, Dian Pita; Saputri, Syifa Fauziah
Jurnal Abdi Insani Vol 12 No 12 (2025): Jurnal Abdi Insani
Publisher : Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/abdiinsani.v12i12.3386

Abstract

The Community Service Program in Wanagiri Village, Saketi Sub-district, Pandeglang, has been carried out successfully according to plan. The main focus of this activity is the use of information technology to improve the ability of village officials and neighborhood (RT) cadres to serve the community, as well as the development of a Village Website and a web-based Village Administration System application to provide broader access to information. Some RT cadres at the village level have already utilized information technology, and many villages have introduced ICT-based service innovations toward becoming digital villages. Wanagiri Village has pioneered the implementation of village administrative services by leveraging digital technology in the form of the Wanagiri Village Website and the Village Administration System (SADEWA). These two service innovations were created to enhance public services. Although both services have been established, the Wanagiri Village Administration System has not yet been fully implemented or further developed to achieve optimal performance, and the ability of RT cadres to operate this technology still needs to be strengthened. The community service activities were carried out through problem identification, website and administration system development, and supporting activities such as socialization, training, and mentoring. Despite these efforts, further intensive work is required to increase the capacity of village officials and RT cadres so that they gain a deeper understanding of digital literacy to support their productivity. The results of this program show improvements in digital skills, website content management, and community administrative services. The program contributes to realizing the vision of a model digital village that can be replicated in surrounding areas.
Co-Authors Abdul Kadir Achmad Aditya Ashadul Ushud Adelia, Vilsya Adila, Islahul Afriany, Renny Afry, Ahmad Faqih Agus Umar Hamdani Aiman, Aiman Ainun Annisa Aisya, Nur Alam, Sri Rahayu Ali, Leniarti Amal U, Claudiya Amalia Karim, Resky Amaliah, Musdalifah Amanda, Dea Amir, Ardianti Andi Faisal, Andi Andi Nurhayati Andini, Andi Putri Anita Anita Anita, Ririn Anjani, Sasta Anjani, Sastra Anshari Anshari, Anshari Anwar, Azwar Anwari, Vitra Bayu Apriyani, Putri Arifal, Muh Arifuddin Arifuddin Aris, Mutia Nurfadila Aryasanti, Agnes Aryunita, Gusna Asir, Alhafidz Asmeriyani, Asmeriyani Astuti HT, Widya Athallah Hanif Prasetyo Aulia, Masyitah aulia, vioni Aziz, Muhammad Bachtiar Azzahra, Andi Mutiara Baharuddin, Muhammad Rezha Bambang Pujiyono Benny Louhenapessy, Bendjamin Br. Naibaho, Samini Budi Nugraha, Budi Burhanuddin Burhanuddin Chris Dayanti Br. Ginting Cindy, Vista Dahlan, Rupiati Saputri Dainuri, Wildan Debora Paninsari Devi Risma Devi, Artika Sari Dian Anubhakti Digor Mufti Dolly Virgian Shaka Yudha Sakti Dominggus Lekalette, Johanis Donal, Donal Dormina, Dormina Dunakhir, Samirah Dwi Astuti eka rahmawati Erlisnawati Erlisnawati Erwinsyah Erwinsyah Fachri, Andi Muhammad Fajriana, Fajriana Farida Ariyani, Pipin Fatma Suryani Harahap Ferdiansyah, Faras Fithriana, Arin Fitri Ramadani Fitria, Suci Frangky, Frangky Gaffar, Alpiana Genius, Dinda GITA PRATIWI Hadrianti, Siska Hairawaty, Hairawaty Hamzah, Hajrah Handayani, A. Asti Hardjianto, Mardi Hariany , Idris Hariany Idris Harmi, Harmi Harmita Sari Harmita Sari Haryana, Haryana Hasni, Rahmawati Hasyim, Sitti Hajerah Hayatun Nufus Hendri Marhadi Herman, Siska Hiro, Handy Anggara Husna S, Nurul Idrus, Mukhmammad Indah Suryawati Indah, Nur Amelia Indra Kusdarianto, Indra Irham Irham Irwan Irwan Isfayani, Erna Isma Wahyuni Ismail, Sri Ismail, Sri Isma Wahyuni Ismawati Ismawati Jannah, Raudha Nur Hidayah Al Jauhari, Yustika Juliawati, Tia Khairunnisa, Ayang Khumaira, Raissa Kurniati Abidin, Kurniati Kurniawan, Fadhil Egi Lasinta Ari Nendra Wibawa Lestari, Pratiwi Lika, Agnes Desna Limpo, Alda Hikmah Rhamadani Juyot Lodes Hadju M, Zul Fitra M. Ridwan Tikolah M. Ridwan Tikollah M. Yogi Riyantama Isjoni Makhrajani Majid Manik, Timbul Mardes, Sisk Mardes, Siska Mardhayanti, Mardhayanti Maretha, Anggun Marmul, Ardiana Martini Martini Mase, Ariska Putri Mastuinda, Mastuinda Maszudi , Edi Matsuinda, Matsuinda Melvariani Syari Batubara Mikola, Virgiawan Arsetya Mila Karmila Miranti Miranti Mohamad Jamhari Mohammad Syafrullah Muflih Yusba, Muhammad Muflikhah, Itsna Muhammad Amin Muhammad Anandy Anizar Muhammad Azis Muhammad Kasran Mukhammad Idrus Mulki, Aulia Mushoddiq Rahman, Ahmad Nashiruddin Mustahar, Lutfiah Amalia N, Renny Afriany Nadia Nadia Natasyah, Natasyah Nugraha, Abid Arya Nur Afiah Nur Afiah, Nur Nur Ainun Nur, Raudha Nurafni Oktafiyah Nurafni Oktaviyah Nuraisyiah, Nuraisyiah Nurjannah Nurlela Nurlela Nurmaini Ginting Nurmala Nurmala Nurman, Naila Zalsabila Parulian Sitompul, Peberlin Prasetyo Adi, Puput Dani Pratiwi, Ervia Puspitasari, Anggun Putra, Muhammad Taufik Dwi Putri Maharani Putri Putri, Putri Putri Ramadhanii, Andi Ayu Qudratullah, Qudratullah Rahma, Islahul Adila Rahmadina, Rahmadina Rahmalia Dahman Rahmat Kamaruddin Rahmawati M, Rahmawati Rahmi Rahmi Rajab, Mirnawati Abdul Rajiman, Widyawanti Ramadhani, Anindya Ramadhani, Resky RANI RANI, RANI Rasma Rasma Razak, Nur Rahmatika Reski Resa Putra Rijal, Abd Rijal, Abdul Risa Rukmana Ritman Ishak Paudi Rizka Cintya Edwar Roeswidiah, Ririt Rohman Setiawan, Iwan Rudolf Sinaga Ruliaty Ruliaty, Ruliaty Rusdiyanta, Rusdiyanta Ruslan Majid, Ruslan Ruwirohi, Jan Everhard Ryketeng, Masdar S, Masnawaty Sacipto, Rian Sadiyah, Lilis Safri, Andi Harun Sahade Salyani, Salyani Samsa, Satriani Samsul, Nailatus'saadah Sangkala, Masnawaty Santoso, Raditya Hadi Sapar Sapar Saputri, Naifa Saputri, Syifa Fauziah Sari, Dian Pita Sariningrum, Ros Sarmila, Sarmila Satriani Satriani Shina, Ibnu Sinaini, La Siswahyudianto Siswanto, Deny Hadi Soloweno, Sarmila Ramadhani Sriyanti, Lita Sudirman, Anghrina Ananta Sukmawati, Sukma Sulaeman, Yaya Sulfikaeni, Sulfikaeni Suparman Suparman Surianto, Nurul Maghfirah Suryadi Suryadi Syahfitri, Azifah Syahfrika, Elvina Tangdi, Maria Miranti Tangke, Paulus Taufik Ahman Titin Fatimah Tri Wahyuni Tri Wulan Ananta Usemahu, Nurma Yuni Pary Usman Usman Utami, Rizka Putri Wa Ode Rayyani Wahyuni Sari, Rasidah Wardana Wardana Warka Syachbrani Warlinda Warlinda, Warlinda Wijaya, Cinby Cantika Winanda, Winanda Windarto, Windarto Windihastuty, Wiwin yanti, Risda Yati, Emi Yauri, Andi Muhammad Yudi Yuliyus Maulana, Yudi