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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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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.
Optimalisasi Potensi SDM Gereja Menuju Keberlanjutan melalui Pelatihan Terstruktur, Manajemen SDM Strategis, dan Digitalisasi Layanan Marumpe, Dody Pratama; Rinaldi, Muhammad; Raihantama, Octa; Putra, Mahesa Ekha; Henbuluh, Genos Moretto; Pangestu, Victor Kurniawan
Jurnal Pengabdian Masyarakat (ABDIRA) Vol 5, No 4 (2025): Abdira, Oktober
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/abdira.v5i4.1016

Abstract

The Student Field Work–Community Service (KKM–PKM) program at GKKB Mempawah Church aims to improve the church's service capacity through training, congregation management, and service digitalization. The problems faced include a lack of worship service regeneration, the absence of an integrated data system, and low utilization of digital media. To address these issues, the team designed three programs: From Congregation to Minister (vocal, music, and leadership training), GKKB Mempawah Organized (digital congregation database), and GKKB Connected (social media and landing page). The results include the formation of a new ministry team, a well-organized database, and improved digital connectivity as a model for university-church collaboration.
ANALISIS PENDAPATAN ASLI DAERAH DAN DANA PERIMBANGAN TERHADAP BELANJA MODAL PADA PEMERINTAH KABUPATEN/KOTA DI SUMATERA UTARA Pane, Yonson; Simarmata, Asianna Martini; Rezeki, Sri; Rinaldi, Muhammad; Panggabean, Fitri Yani
Jurnal Ilmiah Dinamika Sosial Vol 5 No 2 (2021)
Publisher : Universitas Pendidikan Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (336.561 KB) | DOI: 10.38043/jids.v5i2.3182

Abstract

Tujuan makalah ini untuk menganalisis pendapatan asli daerah (PAD) dan dana perimbangan yang terdiri dari dana bagi hasil (DBH), dana alokasi umum (DAU), dan dana alokasi khusus (DAK) terhadap belanja modal. Penelitian dilakukan pada kabupaten/kota di Sumatera Utara dengan menggunakan data skunder berupa data realisasi Anggaran Pendapatan dan Belanja Daerah (APBD) dari 2015 sampai 2019. Teknik analisis data menggunakan regresi berganda yang digunakan untuk menguji kelima hipotesis yaitu untuk menganalisis: 1) pengaruh PAD dan dana perimbangan yang terdiri dari DBH, DAUK, dan DAK terhadap belanja modal secara simlutan; 2) pengaruh PAD terhadap belanja modal; 3) pengaruh DBH terhadap belanja modal; 4) pengaruh DAU terhadap belanja modal; dan 5) pengaruh DAK terhadap belanja modal. Pengujian normalitas, multikolinearitas, autokorelasi, dan heteroskedastisitas menunjukkan dukungan data yang diperoleh, sehingga dapat dilanjutkan untuk pengujian hipotesis. Hasil penelitian membuktikan pengujian hipotesis bahwa PAD dan dana perimbangan berpengaruh terhadap belanja modal secara simultan. Akan tetapi, pengujian secara parsial menunjukkan bahwa DAU tidak memiliki pengaruh terhadap belanja modal, sedangkan variabel independen lainnya seperti PAD, DBH, dan DAK berpengaruh terhadap belanja modal. Kesenjangan DAU yang diterima antar pemerintah daerah menjadi perhatian yang serius bagi pemerintah pusat dalam memberikan dana perimbangan. Kata Kunci: Belanja Modal, DAK, DAU, DBH, PAD.
FAKTOR PENGAMBILAN KEPUTUSAN UNTUK STUDI LANJUT PADA REMAJA DARI KELUARGA SINGLE PARENT DI GAMPONG TEUNGOH KOTA LANGSA Rinaldi, Muhammad; Wan, Chalidaziah; Marimbun, Marimbun
At-Taujih : Bimbingan dan Konseling Islam Vol. 7 No. 2 (2024): Jurnal At-Taujih
Publisher : Prodi Bimbingan dan Konseling Islam Fakultas Dawah dan Komunikasi UIN Ar-Raniry

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22373/taujih.v7i2.26334

Abstract

Setiap orang dalam hidupnya pasti pernah berada difase harus menentukan pengambilan keputusan. Pengambilan keputusan adalah sebuah tindakan yang diambil untuk pemecahan masalah yang ada dalam kehidupannya. Salah satu contoh pengambilan keputusan adalah pengambilan keputusan studi lanjut yang dilakukan oleh remaja. Pengambilan keputusan ini terjadi karena pengaruh dari faktor internal dan eksternal (orang tua), tetapi dalam hal itu terdapat juga seorang remaja yang berasal dari keluarga Single Parent atau memiliki orang tua tunggal, dimana bisa dikatakan remaja tersebut kurang salah satu peran orang tua. Sehingga peneliti tertarik untuk melakukan sebuah penelitian yang bertujuan untuk mengetahui faktor pengambilan keputusan studi lanjut pada remaja dari keluarga Single Parent di Gampong Teungoh Kota Langsa dan untuk mengetahui gambaran pengambilan keputusan untuk studi lanjut pada remaja dari keluarga Single Parent di Gampong  Teungoh Kota Langsa. Penelitian ini menggunakan pendekatan kualitatif deskriptif dengan subjek penelitian menggunakan teknik sampling purposive. Sehingga mendapatkan 10 narasumber di Gampong Teungoh Kota Langsa. Adapun hasil penelitian ialah faktor pengambilan keputusan sesuai dengan minat, bakat, dan potensi diri yang bertujuan untuk mengapai sebuah cita-cita, serta keputusan untuk pengambilan keputusan studi lanjut bagi remaja di Gampong Teungoh. Walaupun berasal dari keluarga Single Parent tetap mendapatkan dukungan penuh dari orang tua tunggalnya. Dalam hal ini proses pengambilan keputusan hasil dari diskusi antara remaja dari keluarga Single Parent dengan orang tua tunggalnya. Dimana untuk penunjang kebutuhan untuk studi lanjut remaja dari keluarga Single Parent juga berasal dari pensiunan orang tua, beasiswa serta ada juga yang bekerja.
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