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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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The Effect Of Tax Accounting Choice, Size And Multinational Company On Tax Aggresiveness Rinaldi, Muhammad; Ramadhani, Melda Aulia
JASS (Journal of Accounting for Sustainable Society) Vol 5 No 02 (2023): JASS Edisi Desember 2023
Publisher : Sekolah Tinggi Ilmu Ekonomi Sutaatmadja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35310/jass.v5i02.1168

Abstract

This study aims to analyze the variables of Tax Accounting Choices, Size and Multinational Company on Tax Aggressiveness. The sample used in this study was 28 Basic Industrial and Chemical Sector Manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the period 2020 - 2022. Samples are taken by purposive random sampling using certain criteria. Tax Accounting Choices are measured by the dummy variable of choosing the depreciation method of fixed assets, while for Size is measured by the value of the Natural Logarithm (LN) of total assets. Multinational Company is measured using dummy variables where companies operating at the international level are given a score of 1 and 0 if the company is not operating international class. The results of this study show that Tax Accounting Choice and Multinational Company have no effect on Tax Aggresiveness. While the Size variable has a negative effect on Tax Aggresiveness.
Pengaruh Current Ratio dan Debt to Equity Ratio terhadap Return Saham Pada Perusahaan Subsektor Otomotif dan Komponen yang terdaftar di Bursa Efek Indonesia Ramadhani, Melda Aulia; Rinaldi, Muhammad; Sudirman, Sitti Rahma; Ramadhani, Muhammad Harits Zidni Khatib
EKALAYA : Jurnal Ekonomi Akuntansi Vol. 1 No. 2 (2023): Ekalaya : Jurnal Ekonomi Akuntansi
Publisher : CV. Kalimasada Group

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59966/ekalaya.v1i2.148

Abstract

This research aims to empirically examine the effect of the Current Ratio (CR) and Debt to Equity Ratio (DER) on Stock Return. The sample in this study consisted of 11 automotive and component companies listed on the Indonesia Stock Exchange from 2015 to 2019. The sampling technique used is purposive sampling. The data were analyzed using multiple linear regression analysis. The results of this study prove that CR has a positive effect on stock returns, but the debt-to-equity ratio does not affect stock returns. This research implies that companies in mak, ing decisions, can better consider CR. The study is also expected to contribute to assisting investors in investing their valuable assets into the stock market, especially in automotive and component companies. Further research can add more industries, samples, years, and variables for better results. This research aims to empirically examine the effect of the Current Ratio (CR) and Debt to Equity Ratio (DER) on Stock Return. The sample in this study consisted of 11 automotive and component companies listed on the Indonesia Stock Exchange from 2015 to 2019. The sampling technique used is purposive sampling. The data were analyzed using multiple linear regression analysis. The results of this study prove that CR has a positive effect on stock returns, but the debt-to-equity ratio does not affect stock returns. This research implies that companies, in making decisions, can better consider CR. The study is also expected to contribute to assisting investors in investing their valuable assets into the stock market, especially in automotive and component companies. For better results, further research can add more industries, samples, years and variables.
Pendampingan Penyampaian SPT pada Toko Permata dan Kerajinan di Pasar Inpres Kebun Sayur Kota Balikpapan Rinaldi, Muhammad; Ramadhani, Melda Aulia; Sudirman, Sitti Rahma; Ramadhani, Muhammad Harits Zidni Khatib; Yusuf, Abdurrahman Maulana
Jurnal Pengabdian Masyarakat dan Riset Pendidikan Vol. 2 No. 2 (2023): Jurnal Pengabdian Masyarakat dan Riset Pendidikan Volume 2 Nomor 2 Oktober-Dese
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jerkin.v2i2.228

Abstract

This community service aims to provide understanding to the community in an effort to increase tax awareness. The target of this service is residents at the Balikpapan City Vegetable Garden Inpres Market. The solution that can be done is to be able to provide socialization to be able to understand what taxes are, especially in terms of submitting tax returns. This is done so that people in the Balikpapan City Vegetable Garden Inpres Market area become one of the taxpayers who obey their taxes. The result of this service is the socialization of materials that are in accordance with the problems of the community in the area, including Understanding of NPWP, Obligation to submit SPT, Submission of SPT online, Procedures for filling out SPT for WP OP, and Proof of SPT submission in the form of BPE. In addition to socialization, the distribution of flyers is also well realized.
Optimalkan Potensi Bisnis: Pendampingan Peningkatan Kompetensi Sumber Daya Manusia di UMKM Kota Balikpapan Melda Aulia Ramadhani; Muhammad Rinaldi
Journal of International Multidisciplinary Research Vol. 1 No. 2 (2023): Desember 2023
Publisher : PT. Banjarese Pacific Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62504/cq8wkg85

Abstract

Pada era globalisasi dan perkembangan teknologi yang pesat, sektor ekonomi kreatif menjadi salah satu sektor yang memiliki potensi besar dalam menggerakkan perekonomian suatu negara. Di Indonesia, Usaha Mikro, Kecil, dan Menengah (UMKM) memiliki peran penting dalam pertumbuhan ekonomi dan penciptaan lapangan kerja. UMKM memberikan kesempatan bagi individu untuk mengembangkan keterampilan dan kapasitas dalam mengelola bisnis. Dengan demikian, UMKM berkontribusi pada peningkatan kualitas sumber daya manusia dan pengembangan kapasitas pengusaha di Indonesia. Permasalahan yang terjadi pada UMKM Daengta Roti dan Kopi yaitu keterbatasan pengetahuan manajemen SDM, UMKM sering kali tidak memiliki pengetahuan yang memadai dalam mengelola SDM mereka. Kurangnya pemahaman tentang rekrutmen, pelatihan, pengembangan, dan pengelolaan kinerja dapat menghambat pertumbuhan dan keberlanjutan UMKM. Selain itu kurangnya pemahaman tentang konsep ekonomi kreatif. Banyak UMKM yang belum sepenuhnya memahami konsep ekonomi kreatif dan bagaimana menerapkannya dalam bisnis mereka. Hal ini dapat menghambat perkembangan UMKM dalam menciptakan produk atau layanan yang inovatif dan berdaya saing tinggi. Keterbatasan sumber daya: UMKM sering kali menghadapi keterbatasan sumber daya, baik dalam hal keuangan maupun tenaga kerja. Hal ini membuat sulit bagi mereka untuk menginvestasikan waktu dan uang dalam meningkatkan kompetensi manajemen SDM berbasis ekonomi kreatif Dari beberapa materi yang telah diberikan upaya transfer pengetahuan dalam bidang SDM dilakukan. Sehingga, diharapkan UMKM dapat mempersiapkan SDM unggul dalam peningkatan kompetensi SDM itu sendiri. Menghasilkan SDM yang memiliki keahlian melalui peningkatan dengan kualitas diri. Selain itu, berdasarkan tahapan aktivitas yang telah dilaksanakan, kegiatan pengabidan kepada masyarakat pada UMKM Daengta Roti dan Kopi telah dilaksanakan dengan baik. Peningkatan SDM dapat memperoleh hasil akhir yang baik jika dilaksanakan secara berkesinambungan. Karena keahlian dan kemampuan dalam pengelolaan SDM adalah pembelajaran yang berkelanjutan.
Bimbingan Teknis Pelaporan Keuangan Yayasan Isak 35 Pada Yayasan Pendidikan Kutai Timur Harits Zidni Khatib Ramadhani, Muhammad; Rinaldi, Muhammad; Fitria, Yunita; Abadan Syakura, Muhammad
AMMA : Jurnal Pengabdian Masyarakat Vol. 3 No. 4 : Mei (2024): AMMA : Jurnal Pengabdian Masyarakat
Publisher : CV. Multi Kreasi Media

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

Abstract

The implementation of community service activities aims to enhance understanding and skills in financial reporting for the iSAK 35 Foundation by the East Kutai Education Foundation. The technical guidance method is employed as the primary approach in this intervention, through a series of tailored training sessions, workshops, and consultation sessions to meet the Foundation's needs. An analysis of the effectiveness of this intervention is conducted by evaluating the participants' knowledge and skills enhancement, as well as changes in the Foundation's financial reporting practices. The results demonstrate a significant improvement in the comprehension of concepts and implementation of ISAK 35 financial reporting, alongside the adoption of best practices in Foundation financial management. The implications of this research encompass strengthening the Foundation's capacity in more effective and transparent financial management, as well as the potential to enhance the quality of financial reports to support accountability and transparency in managing the Foundation's funds and resources.
Peningkatan Literasi Perpajakan dalam Kalangan UMKM: Langkah Menuju Kemandirian Finansial Rinaldi, Muhammad; Ramadhani, Melda Aulia
Eastasouth Journal of Effective Community Services Vol 2 No 03 (2024): Eastasouth Journal of Effective Community Services (EJECS)
Publisher : Eastasouth Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/ejecs.v2i03.240

Abstract

Program "Peningkatan Literasi Perpajakan dalam Kalangan UMKM" di Kota Balikpapan berhasil meningkatkan pemahaman perpajakan dan keterampilan keuangan UMKM. Melalui studi pendahuluan, penyampaian materi edukasi, pelatihan dan evaluasi berkala program ini memberdayakan UMKM dalam mengelola keuangan, mematuhi perpajakan, dan mencapai kemandirian finansial. Dampak positifnya terlihat dalam pemahaman dan pemenuhan kewajiban perpajakan UMKM serta distribusi terhadap pertumbuhan ekonomi lokal. Langkah-langkah ini bukan sekadar edukasi, melainkan upaya nyata mendukung kesejahteraan masyarakat dan keberlanjutan bisnis UMKM. Dengan optimalisasi dan kolaborasi pemangku kepentingan, literasi perpajakan UMKM dapat terus ditingkatkan, menciptakan lingkungan bisnis yang produktif dan berdaya saing.
Financial Distress Pada Perusahaan Yang Terdaftar Di Bursa Efek Indonesia Martinus Robert Hutauruk; Mansyur Mansyur; Muhammad Rinaldi; Yisar Renza Situru
JPS (Jurnal Perbankan Syariah) Vol 2 No 2 (2021): JPS (Jurnal Perbankan Syariah) - October
Publisher : LPPM ISNJ Bengkalis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46367/jps.v2i2.381

Abstract

Companies engaged in the food and beverage business have a very high chance of success in running their business, given the increasingly high level of food and beverage consumption for the community. Information based on financial ratios needs to be improved in other forms of financial analysis to ascertain the future risk level. The purpose of this study is to analyze financial distress for food and beverage sub-sector companies listed on conventional stocks and Islamic stocks on the Indonesia Stock Exchange in the period 2015-2020. Financial distress analysis uses the Altman Z-Score bankruptcy prediction approach. The results of the study indicate that companies that experience accounting losses do not necessarily experience financial distress. Companies whose shares are listed on the Sharia stock index tend to experience healthier financial conditions and do not experience financial distress. Sharia shares of food and beverage sub-sector companies on the Indonesia Stock Exchange have good resistance to financial distress. This is supported by the high and stable value of Inti Agri Resources' shares compared to the shares of other companies.
Kinerja Lingkungan, Dewan Komisaris Independen dan Pengungkapan Corporate Social Responsibility: Tinjauan pada Konteks Perusahaan Manufaktur Sub Sektor Industri Dasar dan Kimia Muhammad Rinaldi; Sitti Rahma Sudirman; Melda Aulia Ramadhani
EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi Vol. 3 No. 4: Mei 2024
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/ekoma.v3i4.3349

Abstract

The objective of this research is to acquire empirical proof regarding the impact of Environmental Performance and Independent Board of Commissioners on Corporate Social Responsibility (CSR) Disclosure. The methodology adopted for sample selection is Purposive Sampling, encompassing a sample size of 18 companies enlisted on the Indonesia Stock Exchange and engaged in PROPER from 2020 to 2022. Findings from this investigation reveal that while Environmental Performance does not exert influence on CSR Disclosure, the presence of an Independent Board of Commissioners yields a positive impact on CSR disclosure.
EFFECT OF TAX AVOIDANCE AND PROFITABILITY ON FINANCIAL REPORTING TIMELINESS WITH OPERATIONAL COMPLEXITY AS MODERATOR Rinaldi, Muhammad; Ariandi, Muhamad Amir; Ramadhani, Melda Aulia
Fokus Ekonomi : Jurnal Ilmiah Ekonomi Vol 20, No 1 (2025): June 2025
Publisher : STIE Pelita Nusantara Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34152/fe.20.1.31-40

Abstract

The punctuality of financial reporting plays a crucial role for stakeholders in making well-informed and timely decisions, particularly for publicly traded companies. This research investigates the influence of tax avoidance and profitability on financial reporting timeliness, and explores whether operational complexity acts as a moderating factor in the relationship between tax avoidance and timely reporting. The study focuses on manufacturing firms within the basic and chemical industry sectors listed on the Indonesia Stock Exchange from 2021 to 2023. Employing a quantitative associative method and utilizing secondary data, the analysis was conducted through logistic regression. The findings indicate that both tax avoidance and profitability exert a significant and positive impact on financial reporting timeliness. In contrast, the complexity of a company’s operations does not significantly influence the link between tax avoidance and timely reporting.
Tax-Aware Generation: Membentuk Kesadaran Perpajakan Siswa SMK Melalui Pembelajaran Interaktif Berbasis Digital Rinaldi, Muhammad; Ariandi, Muhamad Amir; Fitria, Yunita; Ramadhani, Melda Aulia
Jurnal Pemberdayaan Ekonomi Vol. 3 No. 2 (2024): Agustus
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/jpe.v3i2.4427

Abstract

Purpose: This community service activity aims to enhance students' understanding and awareness of taxation, specifically Personal Income Tax (PPh Articles 21 and 26). Methodology/approach: The activity was conducted at SMKN 2 Balikpapan, specifically targeting students in class XI AKL 1 on November 15, 2024. The methods used include interactive counselling, tax calculation simulations, group discussions, interactive training using the Quizizz application, and a satisfaction survey using Google Forms to evaluate the effectiveness of the program. Results/findings: The survey results indicated a high level of student satisfaction, with 76.7% of students being very satisfied with the materials and methods used. Students also demonstrated increased interest in taxation topics, although a few students still faced difficulties in understanding the technical aspects of tax calculations. Conclusion: This tax education activity was effective in increasing students' awareness and interest in taxation obligations. The interactive approach successfully improved student participation, although further simplification of the materials was required to ensure optimal understanding among all students. Limitations: The activity was limited to a single class at SMKN 2 Balikpapan, thus reducing its generalizability. Some students also had difficulty with tax calculations, suggesting a need for simplified materials. Contribution: This activity enhances tax literacy in vocational high schools by providing educators and policymakers with tools to improve student understanding and promote early tax compliance.
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