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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 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 JPS (Jurnal Perbankan Syariah) Jurnal Ekonomi, Manajemen, Akuntansi INJECT Interdisciplinary Journal of Communication Seuraya Jurnal Pengabdian Kepada Masyarakat Abdi Ilmiah Untuk Masyarakat
Muhammad Rinaldi
Universitas Mulawarman
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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.
Financial Performance's Impact on Tax Avoidance Rinaldi, Muhammad; Aulia Ramadhani , Melda; Sudirman , Sitti Rahma; Khatib Ramadhani , Muhammad Harits Zidni
The Es Economics and Entrepreneurship Vol. 1 No. 03 (2023): The Es Economics And Entrepreneurship (ESEE)
Publisher : Eastasouth Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/esee.v1i03.74

Abstract

The issue in this study is Indonesia's inability to realize its full potential in terms of tax income, which is declining every year. This study investigates how tax avoidance is impacted by profitability and Leverage. For the Indonesia Stock Exchange (IDX) population in 2017–2019, 73 manufacturing firms in the Basic and Chemical Industry category were selected. So that 28 businesses satisfied the requirements, the sample was chosen using purposive sampling. The study concludes that profitability discourages tax evasion. Therefore, the corporation is more likely to engage in tax evasion the lower its profitability value. Leverage has no bearing on tax evasion. Hence businesses with high or low debt ratios can engage in it. Another result that can be justified is that.
Analysis of Tax Collection with Reprimand and Forced Letters at the North Makassar Sudirman, Sitti Rahma; Rinaldi, Muhammad; Khatib Ramadhani , Muhammad Harits Zidni
The Es Economics and Entrepreneurship Vol. 1 No. 03 (2023): The Es Economics And Entrepreneurship (ESEE)
Publisher : Eastasouth Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/esee.v1i03.75

Abstract

This study examines the efficacy of tax collection using reprimand letters and forced letters at KPP Pratama Makassar Utara to discharge tax arrears. This study is based on the fact that the desired amount of tax income and collection varies yearly, implying that many taxpayers fail to meet their tax responsibilities, resulting in tax arrears. This study uses a descriptive analysis method to provide an overview of whether tax collection with a reprimand and forced letters have been effective at KPP Pratama Makassar Utara. The source of data used in this study is in the form of secondary data. Namely, the data obtained is processed data from the relevant agency and the data used to support the study's results. The research data obtained were analyzed using descriptive ratio analysis. The ratio analysis used is the effectiveness ratio. The results of this study show that the effectiveness of tax collection with reprimand letters in 2014-2017 is classified as ineffective and forced letters in 2014-2017 are classified as effective. This study relied on secondary data as its source of information. Specifically, the data gathered is processed data from the appropriate agency, and the data is utilized to support the study's findings. The collected research data were examined using descriptive ratio analysis. The effectiveness ratio was employed in the ratio analysis. According to the results of this study, the efficacy of tax collection with reprimand letters in 2014-2017 is categorized as ineffective, whereas the effectiveness of tax collection with forced notes in 2014-2017 is classed as effective.  
Pengaruh Pemahaman Perpajakan, Tarif Pajak, Kualitas Pelayanan Fiskus dan Sanksi Perpajakan terhadap Kepatuhan Wajib Pajak UMKM Yang Terdaftar di KPP Pratama Samarinda Ulu Sitinjak, Keizia Anugram; Rinaldi, Muhammad
KINERJA Vol 22 No 1 (2025): Februari
Publisher : FEB Universitas Mulawarman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30872/jkin.v22i1.15427

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh pemahaman perpajakan, tarif pajak, kualitas pelayanan fiskus dan sanksi perpajakan terhadap kepatuhan wajib pajak UMKM yang terdaftar di KPP Pratama Samarinda Ulu. Jenis penelitian ini adalah penelitian kuantitatif dengan menggunakan sumber data primer dan diukur menggunakan skala likert. Jumlah sampel yang digunakan dalam penelitian ini sebanyak 100 responden UMKM yang terdaftar di KPP Pratama Samarinda Ulu yang ditentukan dengan rumus slovin. Alat analisis dalam penelitian ini menggunakan SmartPLS 3.2.9. Hasil penelitian menunjukan bahwa Pemahaman perpajakan berpengaruh dan kualitas pelayanan fiskus berpengaruh positif dan signifikan terhadap kepatuhan wajib pajak UMKM. Sedangkan tarif pajak dan sanksi perpajakan berpengaruh tidak signifikan terhadap kepatuhan wajib pajak UMKM
Strategi Penyusunan Layout Toko Elektronik untuk Meningkatkan Kenyamanan Pelanggan Ramadhani, Melda Aulia; Rinaldi, Muhammad
Jurnal Pemberdayaan Umat Vol. 3 No. 2 (2024): Agustus
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/jpu.v3i2.4426

Abstract

Purpose: This research aims to analyze the store layout of Crystal Elektronik to evaluate the effectiveness of its current design and propose improvements to enhance customer comfort and operational efficiency. Methodology/approach: The methods used include direct observation, in-depth interviews with the store owner, photographic documentation of the current store layout, and visual layout mapping created using simple graphic design software. Results/findings: The results indicate that Crystal Elektronik employs a grid layout, which generally supports operational effectiveness and facilitates customer ease in locating products. However, several limitations were identified, including narrow spacing between shelves and disorganized product arrangements in the back of the store. The community service team proposed a new layout design involving adjustments to aisle spacing, rearrangement of large electronic items, and optimization of warehouse utilization to address these issues. Conslucions: An effective store layout enhances both customer comfort and operational efficiency. While the current grid layout supports navigation, spatial constraints and disorganization reduce its overall effectiveness. Proposed improvements, such as wider aisles and better product arrangement, can significantly enhance the shopping experience. This study highlights the importance of layout optimization in retail management. Limitations: This research is limited to a single store, which reduces the generalizability of its findings. Contribution: This study contributes to the fields of operations management and retail management, particularly in the area of store layout design. It provides practical insights for retail business practitioners, emphasizing the importance of layout optimization to improve customer comfort and overall business efficiency.
Pendampingan Strategi Pemasaran pada UMKM untuk Meningkatkan Efektivitas Penjualan Berbasis Digital Marketing Ariandi, Muhamad Amir; Rinaldi, Muhammad
Jurnal Nusantara Mengabdi Vol. 4 No. 3 (2025): Juni
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/jnm.v4i3.4449

Abstract

Purpose: This community service program aims to support Micro, Small, and Medium Enterprises (UMKM) in developing and implementing digital marketing strategies. As a key pillar of Indonesia’s economy, many UMKM still rely on traditional marketing methods, which are less effective in reaching broader markets. Methodology/approach: The program was conducted in several stages: preparation, socialization, training, direct mentoring, evaluation, and monitoring. Participants were trained to use digital platforms such as Instagram, Facebook, and TikTok. Data were collected through surveys and interviews conducted before and after the program. Results/findings: The program significantly improved participants’ understanding and skills in digital marketing, content creation, platform management, and data analysis. UMKM successfully developed and implemented structured marketing strategies tailored to their businesses. Conclusion: This initiative effectively enhanced the digital marketing capabilities of UMKM, enabling them to shift from conventional methods to data-driven digital approaches. Structured mentoring was crucial to successful implementation. Continued support and monitoring are recommended to sustain the program’s impact and further boost UMKM competitiveness. Limitations: The program involved a limited number of participants, which may affect the generalizability of the findings. Contribution: The program contributes to strengthening UMKM digital literacy and marketing effectiveness through practical training and mentoring. It also encourages collaboration and knowledge-sharing among local entrepreneurs, supporting their growth in the digital economy.
Moderasi Ukuran Perusahaan dalam Hubungan Penghindaran Pajak dan Ketepatan Waktu Pelaporan Keuangan Muhammad Rinaldi; Sitti Rahma Sudirman; Melda Aulia Ramadhani; Muhamad Amir Ariandi
AKUA: Jurnal Akuntansi dan Keuangan Vol. 4 No. 3 (2025): Juli 2025
Publisher : Yayasan Pendidikan Penelitian Pengabdian Algero

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54259/akua.v4i3.4352

Abstract

This study aims to analyze the influence of tax avoidance and firm size on the timeliness of financial reporting, as well as examine the moderating role of firm size in this relationship. A quantitative approach was used, employing secondary data from the annual reports of manufacturing companies in the basic and chemical industry subsector listed on the Indonesia Stock Exchange during the 2020–2023 period. The analysis was conducted using logistic regression, with reporting timeliness measured as a binary variable. The findings indicate that tax avoidance does not have a significant effect on the timeliness of reporting. In contrast, firm size has a positive and significant effect, with larger firms being more likely to submit financial reports on time. Moreover, the study finds that firm size moderates the effect of tax avoidance on reporting timeliness, where larger firms can mitigate the negative impact of tax avoidance on reporting delays. These findings confirm contingency theory and offer practical implications for corporate management, auditors, and regulators in formulating adaptive reporting policies that consider company characteristics, particularly in terms of resources and operational complexity.
Trust as a mediator between customer experience and repurchase intention: Evidence from TikTok Shop Users Ariandi, Muhamad Amir; Rinaldi, Muhammad
Priviet Social Sciences Journal Vol. 5 No. 8 (2025): August 2025
Publisher : Privietlab

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55942/pssj.v5i8.661

Abstract

This study investigated the influence of customer experience on repurchase intention among TikTok Shop users, with trust acting as a mediating factor. Employing a quantitative approach and an explanatory research design, the study surveyed 100 respondents who had made at least two purchases on the TikTok Shop within the preceding six months. Data were gathered through an online questionnaire using a 5 point Likert scale and analyzed via Partial Least Squares Structural Equation Modeling (PLS-SEM) using SmartPLS software. The findings indicate that customer experience exerts a positive and significant effect on trust but does not have a direct impact on repurchase intention. Conversely, trust has a positive and significant effect on repurchase intention, and fully mediates the connection between customer experience and repurchase intention, underscoring the essential role of trust in building customer loyalty on social commerce platforms.
Co-Authors Abadan Syakura, Muhammad Abdurrahman Maulana Yusuf Achmad Fiqhi Ibadillah Agustinar, Agustinar Ambarita, Nita Priska Anisah Lestari 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 Haris Kurniawan 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 Martiyanti, Dwi Melda Aulia Ramadhani Muhamad Amir Ariandi Muhamad Amir Ariandi Muhammad Harits Zidni Khatib Ramadhani Muhammad Harits Zidni Khatib Ramadhani 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 Soerya Respationo Sri Rezeki Sudibyo, Aji Sudirman , Sitti Rahma Sudirman, Sitti Rahma Thomson Mary, Thomson Tuasalamony, Ardhiatul Halima Vira Tandiawan Wan, Chalidaziah Yana Ulfah Yisar Renza Situru