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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 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 Jurnal Sistem Informasi Triguna Dharma (JURSI TGD) Jurnal Pengabdian Masyarakat Bidang Sosial dan Humaniora Journal of Innovation Research and Knowledge Journal of International Conference Proceedings Jurnal Pemberdayaan Umat Jurnal Pemberdayaan Ekonomi Jurnal Studi Pemerintahan dan Akuntabilitas Jurnal Manajemen Informatika dan Bisnis Digital GIAT: Teknologi untuk Masyarakat 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 Prosiding SEMNAS INOTEK (Seminar Nasional Inovasi Teknologi) 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 Jurnal Mesin Sains Terapan JPS (Jurnal Perbankan Syariah) Jurnal Ekonomi, Manajemen, Akuntansi INJECT Interdisciplinary Journal of Communication Seuraya Jurnal Pengabdian Kepada Masyarakat Abdi Ilmiah Untuk Masyarakat Jurnal Bersama Pengabdian Kepada Masyarakat Amnesty: Jurnal Riset Perpajakan
Muhammad Rinaldi
Universitas Mulawarman
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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.
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.
Peran Pajak Hotel: Kontribusi dan Efektivitas di Kota Samarinda dalam Menarik Wisatawan Rinaldi, Muhammad; Ramadhani, Muhammad Harits Zidni Khatib; Ramadhani, Melda Aulia
Jurnal Studi Pemerintahan dan Akuntabilitas Vol. 4 No. 2 (2025): Januari
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/jastaka.v4i2.4435

Abstract

Purpose: This study aims to analyze both the contribution and collection effectiveness of hotel tax revenue for PAD in Samarinda City. The research focuses on determining the extent to which hotel tax contributes to the city’s PAD and evaluating the effectiveness of the hotel tax collection process by comparing the actual revenue (realization) to the officially set revenue targets during the study period. Methodology/Approach: This study employs a quantitative descriptive approach using secondary data from 2015 to 2022, and analysis was conducted using ratio techniques to measure hotel tax contribution to PAD and the effectiveness of tax collection. Results/Findings: The findings reveal that Although hotel tax revenue in Samarinda has shown annual growth, its contribution to PAD remains relatively low, ranging from 4.97% to 6.63%. In contrast, the effectiveness ratio of hotel tax collection consistently exceeds 100%, indicating that revenue targets are being met or surpassed. Conclusion: Although the hotel tax collection process in Samarinda is effective, its contribution to PAD remains limited. One of the key challenges affecting hotel tax revenue is the underdeveloped tourism sector, which affects the hotel occupancy rate and ultimately limits tax revenue growth.. Limitations: This study is limited to data from 2015 to 2019 and does not account for recent policy changes in regional taxation. Contribution: This study contributes to the field of regional finance and taxation by providing empirical insights into the effectiveness and role of hotel tax revenue in supporting local financial independence
Peran Belanja Infrastruktur Jalan, Kesehatan, dan Pendidikan Terhadap PAD di Kalimantan Timur Ramadhani, Muhammad Harits Zidni Khatib; Rinaldi, Muhammad; Fitria, Yunita
Jurnal Studi Pemerintahan dan Akuntabilitas Vol. 4 No. 2 (2025): Januari
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/jastaka.v4i2.4437

Abstract

Purpose: This study aims to analyze the impact of road infrastructure, health, and education expenditures on Local Own-Source Revenue (PAD) in regencies and cities in East Kalimantan Province. By evaluating these expenditures, this study seeks to determine their effectiveness in increasing local fiscal capacity and supporting sustainable economic growth.. Methodology/Approach: This study employs quantitative methods using panel data regression analysis with data collected from 2018 to 2023. This study applies E-Views software to conduct a regression analysis while performing classical assumption tests and model selection to determine the most appropriate regression model. Results/Findings: The findings indicate that Road infrastructure and education expenditures do not have a significant impact on PAD, whereas health expenditures show a marginal positive effect. The R-squared value of 0.4806 suggests that these variables explain 48% of the PAD variation, while the adjusted R-squared of 0.4206 indicates moderate explanatory power. Conclusion: The study concludes that while infrastructure spending is essential, health sector investments play a more immediate role in increasing PAD by improving workforce productivity. These findings suggest that local governments should prioritize strategic spending allocation in sectors with higher direct fiscal returns. Limitations: This study is limited to five years of data (2018-2023) and focuses solely on three expenditure categories without incorporating other factors such as industrial activity, tourism, and demographic shifts, which may also influence PAD. Contribution: This study provides empirical insights for local governments and policymakers on the effectiveness of infrastructure spending in enhancing local revenue.
Investigating the mediating effect of affective commitment on the link between work attitude and employee performance Ramadhani, Melda Aulia; Ambarita, Nita Priska; Rinaldi, Muhammad
International Journal of Applied Finance and Business Studies Vol. 13 No. 1 (2025): June: Applied Finance and Business Studies
Publisher : Trigin Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35335/ijafibs.v13i1.359

Abstract

This study aims to examine the influence of work attitude on employee performance, with affective commitment as a mediating variable, in the context of private-sector companies in Indonesia. Using a quantitative explanatory approach, data were collected from 100 employees through a structured questionnaire. The results indicate that work attitude significantly affects affective commitment but does not directly influence employee performance. Furthermore, affective commitment also does not have a significant effect on performance and does not mediate the relationship between work attitude and performance. These findings suggest that while a positive work attitude can foster emotional attachment to the organization, it does not necessarily lead to improved performance outcomes. Organizational performance improvements may require additional supporting factors such as job clarity, incentives, and leadership support. This study contributes to the understanding of psychological and behavioral dynamics in Indonesian workplaces and highlights the need for holistic HR strategies that combine attitudinal, structural, and motivational elements.
Co-Authors Abdurrahman Maulana Yusuf Achmad Fiqhi Ibadillah Agustinar, Agustinar Ambarita, Nita Priska Amelia Yusnita Anisah Lestari Ardhiatul Halima Tuasalamony Ariandi, Muhamad Amir Asnita, Dessy Bachtiar Simatupang Balqis Atikah Bambang Wijonarko Clara NM. Rotinsulu DEWI INDRAYANI Dody Pratama Marumpe Dwi Martiyanti Eltie Christi Sandag fahleyi, muhammad fahreza Fida Oktafiani Fitri Yani Panggabean Fitria, Yunita Fitria, Yunita H.M. Soerya Respationo Hanif Hanif Haris Kurniawan Haslindah, Haslindah Henbuluh, Genos Moretto Irwansyah Irwansyah Jagodang Harahap Jenni Veronika Br Ginting Khatib Ramadhani , Muhammad Harits Zidni Mansyur Mansyur Marimbun Marimbun Martinus Robert Hutauruk Martiyanti, Dwi Melda Aulia Ramadhani Muhamad Amir Ariandi Muhamad Amir Ariandi Muhammad Abadan Syakura Muhammad Harits Zidni Khatib Ramadhani Muhammad Harits Zidni Khatib Ramadhani Nardi, Nardi Novita Weningtyas Respati Nur Ilmi Fitria Pane, Yonson Pangestu, Victor Kurniawan Putra, Mahesa Ekha Rahmat Hidayat Rahmat Putra Ahmad Hasibuan rahmathdyt573@gmail.com Raihantama, Octa Ramadhani, Muhammad Harits Zidni Khatib Ramon Nofrial Riata Dheasita Safira Riyandi, Albert Riza Alfita Saleh, Wahyuni Simarmata, Asianna Martini Sitinjak, Keizia Anugram Sitti Rahma Sudirman Sitti Rahma Sudirman Sitti Rahma Sudirman Sri Rezeki Sudibyo, Aji Sudirman , Sitti Rahma Sudirman, Sitti Rahma Thomson Mary, Thomson Tuasalamony, Ardhiatul Halima Vira Tandiawan Wahyuni Saleh Wan Chalidaziah Yana Ulfah Yisar Renza Situru Yunita Yunita