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All Journal JURNAL SAINS PERTANIAN EQUATOR Jurnal Masharif al-Syariah: Jurnal Ekonomi dan Perbankan Syariah Kinerja: Jurnal Ekonomi dan Manajemen Fokus Ekonomi Jurnal Sistem Informasi, Manajemen, dan Akuntansi (SIMAK) Al-Kharaj: Journal of Islamic Economic and Business JURNAL AKUNTANSI KEUANGAN DAN MANAJEMEN 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 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: Jurnal 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 Abdi Ilmiah Untuk Masyarakat Jurnal Bersama Pengabdian Kepada Masyarakat Indonesian Journal of Taxation and Accounting Gapura (Garba Pembangunan Masyarakat) Amnesty: Jurnal Riset Perpajakan
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Articles

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.
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.
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.
Pengaruh Kepuasan Kerja terhadap Komitmen Organisasi, Sikap Kerja serta Kinerja Karyawan pada Hotel X di Samarinda Ramadhani, Melda Aulia; Rinaldi, Muhammad
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.
Juridical Analysis Of Dispute Resolution In Online Arisan Agreements (Verdict Number 12/Pdt. G/2020/PN. Tpg) Muhammad Rinaldi; Bachtiar Simatupang; Ramon Nofrial; Soerya Respationo; Erniyanti Erniyanti
International Journal of Sociology and Law Vol. 1 No. 4 (2024): November : International Journal of Sociology and Law
Publisher : Asosiasi Penelitian dan Pengajar Ilmu Hukum Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62951/ijsl.v1i4.172

Abstract

In today's modern era, all activities are beyond what is called technological progress, social media is now not only a medium to communicate but can also be a medium that can do investment activities. Man is called a creature homo economics (mahkluk ekonomi). This term is then now understood by most people with the meaning of a creature whose primary purpose in life is to seek profit. With the development of this era all investment activities can be done easily based on digital social media or online, one of the investment activities that can be made with online is online earnings, earnings in general is the activity of collecting money in groups formed by a member then determined how many times in a day or a week spend a month in such collection. after the money is collected then it is determined who will get the first number lottery to the end. With the development of this era online arisan activities are now also not only supported by adults but also by young people, for young people online Arisan becomes an investment choice because of the mechanisms that are quite easy, efficient, and encouraging, but not a little maintenance of this online aryan runs smoothly one of the cases of disadvantage against online arsan. The aim of this study is to find out the conclusion of a misconduct in an online arisan agreement between Umi Barokah (claimant I), Susanti (claimed II), Fransisca Irene Miranda Putty (claimer III), Erfira Meyer (claimsant IV) and the accused namely Anggie Nadia under Judgment No. 32./Pdt.G/2020/PN. Tpg. Based on the research used, the specifications of the research are descriptive. Juridical-normative, legislative, informal, and case approaches. Data collection techniques used are document studies and literature studies, with methods of data analysis normative-qualitative. Based on the results of the analysis of the settlement of non- performance in the online derivative agreement in the judgment No. 12/Pdt.G/2020/PN. Tpg, the judge's assembly rejected the petitioners' claims in its entirety because they did not meet the subjective conditions of the agreement, and the objective valid condition of an agreement is that there is no particular thing, and cause is not legal that is contrary to the law.  
ANALISIS IMPLEMENTASI PROGRAM KELUARGA HARAPAN (PKH) DALAM PENGENTASAN KEMISKINAN MENURUT KAJIAN EKONOMI ISLAM (Studi Kasus Kab. Aceh Tamiang) Muhammad Rinaldi
Islamic Circle Vol. 3 No. 1 (2022): Islamic Circle
Publisher : Prodi Hukum Ekonomi Syari'ah STAIN Mandailing Natal

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56874/islamiccircle.v3i1.658

Abstract

Abstrak Penelitian ini bertujuan untuk mengetahui bentuk-bentuk Program Keluarga Harapan (PKH) dalam pengentasan kemiskinan di Kab. Aceh Tamiang dan untuk mengetahui Bagaimana hasil Analisis Implementasi Program Keluarga Harapan (PKH) dalam pengentasan kemiskinan menurut kajian Ekonomi Islam (Studi Kasus Kab. Aceh Tamiang. Jenis penelitian ini adalah kulitatif. Hasil penelitian ini menunjukan bahwa penelitian dapat disimpulkan bahwa bentuk-bentuk Program Keluarga Harapan (PKH) dalam pengentasan kemiskinan di Kab. Aceh Tamiang terbagi atas kesehatan dan pendidikan Diantaranya ibu hamil, anak usia dini (Balita), anak sekolah SD, SMP, SMA, disabilitas berat dan lanjut usia. Kemudian Analisis Program Keluarga Harapan (PKH) dalam Pengentasan Kemiskinan Menurut Kajian Ekonomi Islam (Studi Kasus Kab. Aceh Tamiang) Mereka juga berharap agar PKH terus dilanjutkan karena sangat membantu masyarakat dalam menanggulangi keluarga miskin baik dalam kesehatan maupun pendidikan. Kata Kunci : Program Keluarga Harapan (PKH), Kemiskinan, dan Penerim PKH Kabupaten Aceh Tamiang