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All Journal Jurnal Masharif al-Syariah: Jurnal Ekonomi dan Perbankan Syariah Kinerja: Jurnal Ekonomi dan Manajemen Fokus Ekonomi Jurnal Sistem Informasi, Manajemen, dan Akuntansi (SIMAK) Jurnal Ilmiah Dinamika Sosial Al-Kharaj: Journal of Islamic Economic and Business Amnesty: Jurnal Riset Perpajakan JASS (Journal of Accounting for Sustainable Society) Jurnal At-Taujih : Bimbingan dan Konseling Islam Jurnal Pengabdian Masyarakat (ABDIRA) International Journal of Applied Finance and Business Studies Islamic Circle Jurnal Akuntansi dan Keuangan Journal of Innovation Research and Knowledge Journal of International Conference Proceedings Jurnal Pemberdayaan Umat Jurnal Pemberdayaan Ekonomi Jurnal Studi Pemerintahan dan Akuntabilitas Eastasouth Journal of Effective Community Services The Es Economics and Entrepreneurship The Es Accounting and Finance Eastasouth Journal of Impactive Community Services Priviet Social Sciences Journal Jurnal Nusantara Mengabdi CARE: Jurnal Pengabdian Multi Disiplin Ekalaya : Jurnal Ekonomi Akuntansi AMMA : Jurnal Pengabdian Masyarakat GEMBIRA (Pengabdian Kepada Masyarakat) Jurnal Pengabdian Masyarakat dan Riset Pendidikan Journal of International Multidisciplinary Research International Journal of Sociology and Law JPS (Jurnal Perbankan Syariah) Jurnal Ekonomi, Manajemen, Akuntansi INJECT Interdisciplinary Journal of Communication
Muhammad Rinaldi
Universitas Mulawarman
Religion Aerospace Engineering Agriculture, Biological Sciences & Forestry Arts Humanities Chemistry Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Materials Science & Nanotechnology Mathematics Nursing Public Health Social Sciences Other

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PENGARUH CORPORATE SOCIAL RESPONSIBILITY, POLITICAL CONNECTION, CAPITAL INTENSITY DAN INVENTORY INTENSITY TERHADAP TAX AGGRESSIVENESS Muhammad Rinaldi; Novita Weningtyas Respati; Fatimah Fatimah
SIMAK Vol 18 No 02 (2020): Jurnal Sistem Informasi, Manajemen dan Akuntansi (SIMAK)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Atma Jaya Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35129/simak.v18i02.118

Abstract

This study examines the influence of Corporate Social Responsibility (CSR), Political Connection, Capital Intensity, Inventory Intensity of Tax Aggressiveness. Samples were selected using a purposive sampling method so as many as 33 companies in the Basic Industry and Chemical sectors as population, which are listed on the Indonesia Stock Exchange in the 2016-2018 period. The results of this study indicate that Capital Intensity positive affects on Tax Aggressiveness, which indicates that the higher the Capital Intensity, it is suspected that the company practices Tax Aggresiveness. The Corporate Social Responsibility and Political Connection variables show the resultys do not have a positive effect, which means that the higher the level of CSR disclosure and the companies that have Political Connection, the company allegedly did not practice Tax Aggresiveness. Inventory Intensity variable does not affect the Tax Aggressiveness which shows that the high or low value of Invetory Intensity does not affect the presence or absence of the company allededly practicing Tax Aggressiveness.
The Impact of Bitcoin Halving Day on Stock Market in Indonesia Muhammad Harits Zidni Khatib Ramadhani; Yana Ulfah; Muhammad Rinaldi
Journal of International Conference Proceedings (JICP) Vol 5, No 3 (2022): 2022 BICAB International Conference Proceeding
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/jicp.v5i3.1800

Abstract

This study aims to determine the impact of the bitcoin halving day phenomenon that occurred on May 11, 2020, on abnormal return and trading volume activity on listed firms of index LQ45 on the Indonesia Stock Exchange. At the bitcoin halving day, there was a jump in the price of bitcoin and other cryptocurrencies. Based on the event theory, the researcher wanted to find out whether capital market investors in Indonesia tend to switch investment instruments to the cryptocurrency market with this phenomenon. These data were taken weekly for four weeks before the halving and four weeks after the 5-month halving. Using the Paired sample T-test to determine whether there is a difference in abnormal return and trading volume. The results showed that there was a significant difference between stock price’s abnormal return and trading volume before the halving day and after the bitcoin halving day. The abnormal return did not increase, but the trading volume decreased, which is thought to be due to the halving day
EFFECT OF PROFITABILITY, LEVERAGE, AND COMPANY SIZE ON TAX AVOIDANCE IN PLANTATION SECTOR COMPANIES Fida Oktafiani; Rahmat Putra Ahmad Hasibuan; Riata Dheasita Safira; Muhammad Rinaldi; Jenni Veronika Br Ginting
Journal of Innovation Research and Knowledge Vol. 2 No. 9: Februari 2023
Publisher : Bajang Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53625/jirk.v2i9.5023

Abstract

The purpose of this research is to analyze effect of profitability, leverage, and company size on tax avoidance in Plantation Sector Companies. This type of research is causal research with a quantitative approach. The type of data to be collected is secondary data in the form of quantitative data. The research data is obtained from information available on the official website of the Indonesia Stock Exchange, namely www.idx.co.id. This quantitative data is in the form of company financial reports, starting from 2018 to 2022. Sampling in this study is carried out using the census method, in which the entire target population is sampled. So the number of samples in this study are 14 companies. Testing the hypothesis in this study uses the estimation results of fixed effect model regression. The results show that profitability has a positive and significant effect on tax avoidance in Plantation Sector Companies. Leverage has a negative and significant effect on tax avoidance in Plantation Sector Companies. Company size has a positive and not significant effect on tax avoidance in Plantation Sector Companies.
Profitability and Company Size Have a Strong Influence on Tax Avoidance Eltie Christi Sandag; Clara Neltje Meini Rotinsulu; Vira Tandiawan; Muhammad Rinaldi
Al-Kharaj: Journal of Islamic Economic and Business Vol 4, No 2 (2022)
Publisher : IAIN Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (579.555 KB) | DOI: 10.24256/kharaj.v4i2.3602

Abstract

This study aims to determine the most dominant influence factor on tax evasion in manufacturing companies. The variables as indicators of this research are Return on Assets and company size. The research was conducted on 28 manufacturing companies from 2019 -2021 which are registered on the IDX, so a total of 84 companies The research method used statistical data processing, namely the determinant test and multiple linear regression. The results showed that the dominant influence on tax evasion was company size.
Workshop Paradigma Riset Terkini Dan Penggunaan Software SPSS Guna Meningkatkan Kualitas Penelitian Melda Aulia Ramadhani; Muhammad Rinaldi; Sitti Rahma Sudirman; Muhammad Harits Zidni Khatib Ramadhani
CARE: Journal Pengabdian Multi Disiplin Vol. 1 No. 2 (2023)
Publisher : Fakultas Agama Islam Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (636.802 KB) | DOI: 10.31004/care.v1i2.16130

Abstract

Pengabdian masyarakat ini bertujuan untuk lebih memajukan penelitian di bidang bisnis seperti manajemen, akuntansi dan ilmu ekonomi khususnya para peneliti di Kalimantan Timur untuk dapat bersaing dengan peneliti di provinsi lain melalui Perguruan Tinggi. Selain itu tujuan dari pelatihan ini diharapkan para peneliti dapat meningkatkan skill dan kenaikan jabatan fungsional dari instansi masing – masing dan bagi mahasiswa dapat meningkatkan kualitas penelitiannya. Sasaran pengabdian ini adalah para peneliti dan mahasiswa yang berdomisili di Kalimantan Timur. Solusi yang dapat dilakukan adalah dengan mengadakan pelatihan dengan materi yaitu Paradigma Riset Terkini dan Pengumpulan Data dan Pelatihan SPSS. Hasil Pengabdian ini adalah dengan adanya komitmen yang terbayarkan karena semuanya berjalan lancar dan sesuai jadwal, dan sebagian besar peserta dapat memahami informasi yang diberikan. Partisipasi peserta dalam proses kegiatan menunjukkan bahwa mereka bersemangat dengan materi yang diberikan. Beberapa peserta mengungkapkan antusiasmenya untuk mengikuti kegiatan tersebut dengan menyarankan agar dilanjutkan pada hari lain dengan waktu pelatihan yang lebih banyak dan program pelatihan konsep statistik lanjutan seperti penggunaaan Structural Equation Modelling (SEM) menggunakan AMOS, LISREL, Smart PLS, Eviews.
PEMANFAATAN APLIKASI KEUANGAN SIAPIK DALAM PEMBUATAN LAPORAN KEUANGAN UMKM DI DESA KANDOLO KECAMATAN TELUK PANDAN KABUPATEN KUTAI TIMUR Muhammad Harits Zidni Khatib Ramadhani; Muhammad Rinaldi; Sitti Rahma Sudirman; Abdurrahman Maulana Yusuf; Melda Aulia Ramadhani
Eastasouth Journal of Impactive Community Services Vol 1 No 03 (2023): Eastasouth Journal of Impactive Community Services (EJIMCS)
Publisher : Eastasouth Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/ejimcs.v1i03.134

Abstract

Abstract: Teknologi yang digunakan untuk otomatisasi hanyalah salah satu aspek dari transformasi digital. Selain itu, dibutuhkan sumber daya manusia yang dapat menjalankannya. Beberapa UMKM tidak menyadari bahwa usahanya cenderung stagnan karena ketidaksiapan dalam menghadapi dunia digitalisasi ini. Akibatnya, para pelaku UMKM mungkin mengambil tindakan untuk meningkatkan kualitas sumber daya manusia mereka. Dengan mengikuti pelatihan pelatihan dan literasi yang berkaitan dengan digitalisasi keuangan dan akuntansi. Digitalisasi keuangan dan akuntansi semakin memudahkan siapa saja untuk membuat laporan keuangan, laporan keuangan memudahkan pemilik dalam mengevaluasi hasil kegiatan perusahaan. memberikan gambaran untuk membuat perencanaan, pengendalian dan melakukan evaluasi.Komunitas aren Genjah gula semut desa Kandolo di kecamatan Teluk Pandan pada umumnnya mengalami kesulitan dalam sistem pencatatan keuangan, terlebih beberapa pelaku UMKM yang memproduksi gula semut mulai mengalami kenaikan permintaan sehingga mulai menangani transaksi yang lebih banyak dan lebih komplek, oleh karena itu perlu ada nya sistem pencatatan keuangan yang bisa mengakomodir peningkatan transaksi tersebut, di sisi lain para pelaku usaha juga mengeluhkan sulitnya akses ke pengajuan kredit untuk kebutuhan penigkatan kapasitas produksi dan operasional, karena salah satu syarat dari pengjuan kredit adalah laporan keuangan, sementara itu para pelaku UMKM belum bisa membuat laporan keuangan yang baik dan sesuai dengan kaidah yang berlaku, Oleh karena itu dilakukan kegiatan lapangan berupa sosialisasi dan pendampingan tentang pembuatan laporan keuangan memanfaatkan aplikasi SIAPIK, aplikasi ini dibuat khusus oleh Bank Indonesia Untuk mengakomodir kegiatan UMKM, para pelaku UMKM aren genjah di desa Kandolo menunjukan respon positif.
Potential Sectors That Can Help Increase Local Revenue in Mahakam Ulu Muhammad Harits Zidni Khatib Ramadhani; Muhammad Rinaldi; Abdurrahman Maulana Yusuf; Sitti Rahma Sudirman; Melda Aulia Ramadhani
The Es Accounting And Finance Vol. 1 No. 03 (2023): The Es Accounting And Finance (ESAF)
Publisher : Eastasouth Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/esaf.v1i03.103

Abstract

This study aims to find sectors that can contribute to the increase in Local Original Income (PAD) of Mahakam Ulu Regency. Mahakam Ulu Regency has the potential of natural and human resources that can be utilized to encourage regional economic growth. Therefore, this study was conducted to understand the sectors contributing to PAD. The research method used involves analyzing the economic data of Mahakam Ulu Regency, identifying potential resources, and mapping the sectors' potential using tools such as LQ analysis, Klassen typology analysis, and Shift Share analysis. The results showed that several potential sectors affect the increase in PAD in Mahakam Ulu Regency: agriculture, forestry, fisheries, warehousing, and transportation. To improve PAD, it is necessary to carry out a development plan that includes development strategies for potential sectors, supporting policies, and implementation steps.
PENDAMPINGAN PENYUSUNAN LAPORAN KEUANGAN PADA UMKM KOTA BALIKPAPAN Muhammad Rinaldi; Melda Aulia Ramadhani; Muhammad Harits Zidni Khatib Ramadhani; Sitti Rahma Sudirman
Jurnal Gembira: Pengabdian Kepada Masyarakat Vol 1 No 03 (2023): JUNI 2023
Publisher : Media Inovasi Pendidikan dan Publikasi

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

Abstract

Cake SalaKilo merupakan salah satu UMKM dari Kota Balikpapan yang fokus pada pengolahan hasil perkebunan buah salak. Salakilo pada umumnya sudah mengenal kas kecil sederhana, namun tidak memiliki pengetahuan yang mumpuni terkait dengan pengelolaan laporan keuangan sehingga aliran dana yang masuk dan keluar tidak bisa digunakan secara maksimal. Hasil kegiatan lapangan menunjukan bahwa mitra telah diberikan pendampingan tentang materi penyusunan laporan keuangan. Pendampingan terhadap mitra ini dilakukan dalam bentuk pembinaan, pelatihan dan pendampingan penyusunan laporan keuangan sesuai SAK UMKM pada pelaku usaha sehingga mitra memiliki konsep dasar dalam penyusunan laporan keuangan yang sederhana dan dapat menunjukkan laba atau rugi usaha serta melakukan monitoring persediaan.
Pengaruh Kepuasan Kerja terhadap Komitmen Organisasi, Sikap Kerja serta Kinerja Karyawan pada Hotel X di Samarinda Melda Aulia Ramadhani; Muhammad Rinaldi
Jurnal Masharif al-Syariah: Jurnal Ekonomi dan Perbankan Syariah Vol 8 No 4 (2023)
Publisher : Universitas Muhammadiyah Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30651/jms.v8i4.21284

Abstract

Tujuan dari penelitian ini adalah untuk menentukan kepuasan kerja terhadap komitmen organisasi, sikap kerja dan kinerja karyawan Hotel X di Samarinda. Data yang diperoleh merupakan hasil dari kuisioner menggunakan google form yang dibagikan kepada responden penelitian yang diambil dengan metode sampel jenuh sebanyak 46 orang karyawan. Metode analisis data menggunakan Struktural Equation Modeling (SEM) dengan pendekatan Partial Least Aquare (PLS). Hasil penelitian ini menyimpulkan bahwa kepuasan kerja berpengaruh positif dan signifikan terhadap komitmen organisasi, kepuasan kerja berpengaruh positif dan signifikan terhadap sikap kerja, kepuasan kerja berpengaruh positif dan signifikan terhadap kinerja karyawan, sikap kerja berpengaruh positif dan signifikan terhadap komitmen organisasi, sikap kerja berpengaruh positif dan signifikan terhadap kinerja karyawan dan komitmen organisasi berpengaruh positif tetapi tidak signifikan terhadap kinerja karyawan.
The Influence of Tax Avoidance, Harmonization of Tax Regulations and Tax Understanding on Taxpayer Compliance with Risk Preferences as a Moderating Variable in MSMEs in Makassar City Sudirman, Sitti Rahma; Haslindah, Haslindah; Saleh, Wahyuni; Tuasalamony, Ardhiatul Halima; Rinaldi, Muhammad
Jurnal Riset Perpajakan: Amnesty Vol 7, No 1 (2024): Mei 2024
Publisher : Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/jrp.v7i1.14739

Abstract

This research aims to examine the influence of tax avoidance, harmonization of tax regulations and understanding of taxation on taxpayer compliance with risk preferences as a moderation variable in MSMEs in Makassar City. The data in this research was obtained from MSMEs in Makassar City who were registered as Taxable Entrepreneurs who were willing to be respondents. This research uses primary and secondary data by conducting direct research in the field by giving questionnaires/statement sheets to 60 respondents. The data analysis technique was carried out using descriptive statistical analysis and PLS (Partial Least Square). The research results show that Tax avoidance, Harmonization of tax regulations and Tax Understanding have a positive and significant effect on the compliance of Makassar City MSME taxpayers. Tax avoidance and harmonization of tax regulations have a positive and significant effect on taxpayer compliance which is strengthened by risk preferences and understanding of taxation, which is not significant on taxpayer compliance which is moderated by risk preferences.
Co-Authors Abadan Syakura, Muhammad Abdurrahman Maulana Yusuf Ambarita, Nita Priska Ariandi, Muhamad Amir Bachtiar Simatupang Bambang Wijonarko Clara NM. Rotinsulu Eltie Christi Sandag fahleyi, muhammad fahreza Fida Oktafiani Fitri Yani Panggabean Fitria, Yunita Harits Zidni Khatib Ramadhani, Muhammad Haslindah, Haslindah Henbuluh, Genos Moretto Jenni Veronika Br Ginting Khatib Ramadhani , Muhammad Harits Zidni Mansyur Mansyur Marimbun Marimbun Martinus Robert Hutauruk Marumpe, Dody Pratama Melda Aulia Ramadhani Muhamad Amir Ariandi Muhammad Harits Zidni Khatib Ramadhani Muhammad Harits Zidni Khatib Ramadhani Novita Weningtyas Respati Pane, Yonson Pangestu, Victor Kurniawan Putra, Mahesa Ekha Rahmat Putra Ahmad Hasibuan Raihantama, Octa Ramadhani, Muhammad Harits Zidni Khatib Ramon Nofrial Riata Dheasita Safira Riyandi, Albert Saleh, Wahyuni Simarmata, Asianna Martini Sitinjak, Keizia Anugram Sitti Rahma Sudirman Sitti Rahma Sudirman Sitti Rahma Sudirman Soerya Respationo Sri Rezeki Sudibyo, Aji Sudirman , Sitti Rahma Sudirman, Sitti Rahma Tuasalamony, Ardhiatul Halima Vira Tandiawan Wan, Chalidaziah Yana Ulfah Yisar Renza Situru