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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
Muhammad Rinaldi
Universitas Mulawarman
Religion Aerospace Engineering Agriculture, Biological Sciences & Forestry Arts Humanities Astronomy Automotive Engineering Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Chemistry Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Dentistry Earth & Planetary Sciences Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Environmental Science Health Professions Immunology & microbiology Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Mathematics Mechanical Engineering Medicine & Pharmacology Neuroscience Nursing Physics Public Health Social Sciences Transportation Veterinary Other

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When Halal Labels Are Absent: Trust as a Mediator Between Religiosity and Repurchase Intention in the Cosmetic Industry Muhamad Amir Ariandi; Melda Aulia Ramadhani; Martiyanti, Dwi; Rinaldi, Muhammad
JUMINTAL: Jurnal Manajemen Informatika dan Bisnis Digital Vol. 4 No. 2 (2025): November 2025
Publisher : Yayasan Literasi Sains Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55123/jumintal.v4i2.6232

Abstract

Abstract This study aims to analyze the influence of religiosity on repurchase intention of non-halal-certified cosmetics, with trust as a mediating variable. Data were collected from Indonesian Muslim women who actively use such cosmetic products. The study employed a quantitative method and analyzed the data using the PLS-SEM approach. The findings reveal that religiosity does not directly affect repurchase intention, but it significantly influences trust. Moreover, trust significantly affects repurchase intention and mediates the relationship between religiosity and repurchase behavior. These results emphasize that while religious values are important, trust in the producer is a crucial determinant in repeated purchase decisions. This study contributes theoretically to Islamic value-based marketing and offers practical implications for non-halal cosmetic producers to enhance consumer trust through transparency and ethical product practices.
Pemberdayaan Sumber Daya Manusia UMKM dalam Strategi Promosi Digital dan Konvensional Pada UMKM Tahu Pak Kasno Melda Aulia Ramadhani; Dwi Martiyanti; Muhammad Rinaldi
Abdi Ilmiah untuk Masyarakat Vol. 1 No. 1 (2025): ABHIMA
Publisher : Lia Center of Research and Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.64850/g2afqc98

Abstract

Kegiatan pengabdian kepada masyarakat ini bertujuan untuk meningkatkan kapasitas promosi UMKM Tahu Pak Kasno melalui pemanfaatan media konvensional dan digital. Metode pelaksanaan menggunakan pendekatan partisipatif dengan empat tahapan utama, yaitu persiapan, pelaksanaan, pendampingan, dan evaluasi. Pada tahap persiapan dilakukan observasi lapangan dan identifikasi kebutuhan mitra. Tahap pelaksanaan difokuskan pada pembuatan spanduk promosi sebagai identitas visual usaha serta registrasi lokasi usaha di Google Maps untuk memperkuat visibilitas digital. Selanjutnya, pendampingan diberikan dalam bentuk pelatihan pengelolaan akun Google Maps agar mitra mampu secara mandiri memperbarui informasi usaha dan menanggapi ulasan pelanggan. Evaluasi dilakukan melalui wawancara dan observasi, dengan indikator utama peningkatan pengetahuan mitra serta keberhasilan implementasi media promosi. Hasil kegiatan menunjukkan bahwa UMKM mitra kini memiliki identitas visual yang lebih profesional melalui pemasangan spanduk serta jejak digital yang jelas melalui Google Maps. Dampak positif yang dirasakan meliputi kemudahan konsumen menemukan usaha, peningkatan literasi promosi digital, dan bertambahnya rasa percaya diri mitra dalam mengelola usahanya. Program ini membuktikan bahwa intervensi sederhana dengan mengintegrasikan media promosi fisik dan digital mampu menjadi strategi efektif dalam memperkuat daya saing UMKM lokal serta mendorong keberlanjutan usaha.
THE EFFECT OF WORK ATTITUDE ON EMPLOYEE PERFORMANCE: THE MEDIATING ROLE OF ORGANIZATIONAL COMMITMENT Ramadhani, Melda Aulia; Rinaldi, Muhammad; Ariandi, Muhamad Amir
Fokus Ekonomi : Jurnal Ilmiah Ekonomi Vol 20, No 2 (2025): December 2025
Publisher : STIE Pelita Nusantara Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34152/fe.20.2.168-178

Abstract

This study aims to examine the effect of work attitude on employee performance with organizational commitment as a mediating variable in private companies in Indonesia. The research is motivated by the growing importance of understanding psychological factors in human resource management, particularly in efforts to enhance employee performance. Employing a quantitative explanatory approach, the study collected data through a survey of 100 permanent employees. The findings reveal that work attitude has a positive and significant effect on employee performance, both directly and indirectly through organizational commitment as a mediating variable. Furthermore, work attitude significantly influences organizational commitment, which in turn positively affects employee performance. These findings highlight the importance of fostering a strong psychological connection between employees and their organization to improve work outcomes.
The Mediating Role of Digital Tax Literacy in TikTok-Based Tax Compliance Among Indonesian Taxpayers Muhammad Rinaldi; Muhammad Harits Zidni Khatib Ramadhani; Melda Aulia Ramadhani; Sitti Rahma Sudirman; Muhamad Amir Ariandi
INJECT (Interdisciplinary Journal of Communication) Vol. 10 No. 1 (2025)
Publisher : FAKULTAS DAKWAH UIN SALATIGA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18326/inject.v10i1.4527

Abstract

The digital transformation of tax administration has prompted tax authorities to utilize social media as a tool for education and communication, including platforms such as TikTok. This study aims to examine the effect of perceived information quality on digital tax compliance, with digital tax literacy serving as a mediating variable. Employing a quantitative explanatory approach and purposive sampling technique, data were collected through an online questionnaire distributed to taxpayers who are active TikTok users. The results show that perceived information quality does not have a direct effect on digital tax compliance but has a positive effect on digital tax literacy. Furthermore, digital tax literacy positively influences digital tax compliance and fully mediates the relationship between perceived information quality and digital tax compliance. These findings highlight the crucial role of digital literacy as a prerequisite for the effectiveness of tax communication through social media.
ANALISA PENGGUNAAN CHARCOAL UNTUK SALURAN TRANSMISI 150KV DI TRANSMISSION LINE SUTT JALUR BANGKALAN - SAMPANG Alfita, Riza; Rinaldi, Muhammad; Ibadillah, Achmad Fiqhi
Prosiding SEMNAS INOTEK (Seminar Nasional Inovasi Teknologi) Vol. 3 No. 1 (2019): PROSIDING SEMNAS INOTEK Ke-III Tahun 2019
Publisher : Universitas Nusantara PGRI Kediri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29407/inotek.v3i1.523

Abstract

Jaringan transmisi Bangkalan - Sampang tercatat sering terjadi gangguan yang diakibatkan oleh sambaran petir terutama pada T70 - T77 yang berada pada Bukit Gigir yang kondisi struktur tanah nya berupa batuan. Sehingga nilai pentanahannya tercatat melebihi standart, yaitu 10 Ω untuk tegangan 150kV. Salah satu cara yang dicoba untuk memperbaiki nilai pentanahan pada daerah bertanah batuan adalah dengan mengebor tanah hingga mencapai kedalaman tertentu dan menanamkan ground rod dengan dicampurkan semen konduktif, semen konduktif sebagai penguat sifat konduktif sehinga nilai pentanahan dapat semakin kecil dan gangguan sambaran petir dapat di ketanahkan dengan baik. Metode RCPS (Root Cause Problem Solving) mencari pemecahan masalah dengan penyelesaian terhadap akar masalahnya. Tahanan jenis tanah merupakan kunci utama yang menentukan tahanan tanah dan pada kedalaman berapa batang elektroda harus ditanam agar diperoleh nilai resistansi yang rendah. Setelah penambahan semen konduktif, hasil nilai pentanahan T70 - T77 turun sekitar 60% dari 3 tahun sebelumnya.
Pendampingan Tata Kelola BUMDes sebagai Upaya Membangun Kemandirian Ekonomi Desa Gunung Putar Irwansyah, Irwansyah; Rinaldi, Muhammad; Ramadhani, Muhammad Harits Zidni Khatib; Ramadhani, Melda Aulia
Eastasouth Journal of Effective Community Services Vol 4 No 02 (2025): Eastasouth Journal of Effective Community Services (EJECS)
Publisher : Eastasouth Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/ejecs.v4i02.399

Abstract

Kemandirian desa di Indonesia memperoleh momentum baru sejak lahirnya Undang-Undang Nomor 6 Tahun 2014 tentang Desa yang mendorong pembentukan Badan Usaha Milik Desa (BUMDes) sebagai motor penggerak ekonomi desa. Namun, banyak BUMDes belum dikelola secara optimal akibat lemahnya tata kelola kelembagaan dan terbatasnya pemahaman regulasi. Kegiatan pengabdian kepada masyarakat ini bertujuan untuk memperkuat tata kelola BUMDes di Desa Gunung Putar, Kecamatan Long Kali, Kabupaten Paser, melalui pelatihan dan pendampingan berbasis partisipatif. Metode yang digunakan meliputi observasi, pelatihan interaktif, pendampingan penyusunan struktur organisasi dan SOP, serta monitoring hasil kegiatan. Hasil menunjukkan adanya perbaikan tata kelola kelembagaan, ditandai dengan terbentuknya struktur organisasi yang lebih jelas, rancangan SOP sederhana, serta meningkatnya kesadaran akan prinsip good governance. Selain itu, kegiatan ini juga mendorong partisipasi masyarakat dan tumbuhnya kepercayaan terhadap BUMDes sebagai lembaga milik bersama. Dengan demikian, kegiatan ini berhasil memberikan kontribusi pada transformasi BUMDes menuju lembaga ekonomi desa yang akuntabel, mandiri, dan berkelanjutan.
The Effect Of Tax Accounting Choice, Size And Multinational Company On Tax Aggresiveness: The Effect Of Tax Accounting Choice, Size And Multinational Company On Tax Aggresiveness Muhammad Rinaldi; Melda Aulia Ramadhani
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.
INCREASING THE PRODUCTIVITY OF UMKM THROUGH FINANCIAL REPORTING IN UMKM HANDIL VILLAGE TERUSAN KECAMATAN ANGGANA KABUPATEN KUTAI KERTANEGARA Yunita Fitria; Sitti Rahma Sudirman; Muhammad Harits Zidni Khatib Ramadhani; Muhammad Rinaldi
Gapura (Garba Pembangunan Masyarakat) Vol. 3 No. 1 (2025): Oktober
Publisher : STIESA-PRESS

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

Abstract

Usaha Mikro Kecil dan Menengah (UMKM) merupakan usaha produktif yang diakui sebagai penggerak kemiskinan di Indonesia. Jumlah UMKM di Indonesia telah mencapai 64,2 juta dengan kontribusi terhadap Produk Domestik Bruto (PDB) sebesar 61,07 persen atau senilai Rp 8.573,89 triliun (Kemenkop UKM, 2021). Peran UMKM dapat memberantas pengangguran dalam masyarakat yaitu dengan membuka lapangan pekerjaan baru kepada masyarakat. Oleh karena itu, UMKM merupakan tombak perekonomian bagi bangsa Indonesia untuk mencapai kesejahteraan warga negaranya. Pengabdian kepada masyarakat ini bertujuan untuk memberikan pemahaman kepada pelaku UMKM Desa Handil Terusan kabupaten Kutai Kartanegara Kalimantan Timur tentang proses pembuatan laporan keuangan. Penyampaian akuntabilitas UMKM Desa Handil Terusan hanya mencatat menggunakan pengeluaran dan pemasukan dalam pembukuan sederhana. Tidak terdapat pencatatan secara lengkap. Selain itu juga pegawai yang melakukan pencatatan keuangan tidak memahami dalam peraturan pencatatan akuntansi. Peningkatan pengetahuan pelaku UMKM mengenai pembuatan laporan keuangan merupakan solusi terbaik bagi UMKM. Sehingga para UMKM dengan mandiri dapat mengelola keuangan dan dalam pengembilan keputusan. Selain itu diperlukan perhatian dari pemerintah desa dalam izin perluasan pasar para pelaku UMKM untuk memperoleh peningkatan pendapatan.
Trust as a mediator between customer experience and repurchase intention: Evidence from TikTok Shop Users Muhamad Amir Ariandi; Muhammad Rinaldi
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.
Bimbingan Teknis Pelaporan Keuangan Yayasan Isak 35 Pada Yayasan Pendidikan Kutai Timur Muhammad Harits Zidni Khatib Ramadhani; Muhammad Rinaldi; Yunita Fitria; Muhammad Abadan Syakura
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.
Co-Authors Abdurrahman Maulana Yusuf Achmad Fiqhi Ibadillah Albert Riyandi Amelia Yusnita Ardhiatul Halima Tuasalamony Ariandi, Muhamad Amir Bachtiar Simatupang Bambang Wijonarko Clara NM. Rotinsulu Diah Fitri Harseno Dody Pratama Marumpe Dwi Martiyanti Eltie Christi Sandag fahleyi, muhammad fahreza Fida Oktafiani Fitria, Yunita Fitria, Yunita H.M. Soerya Respationo Hariyanti, Agus Haslindah, Haslindah Henbuluh, Genos Moretto Irwansyah Irwansyah Jenni Veronika Br Ginting Khatib Ramadhani , Muhammad Harits Zidni Mansyur Mansyur Marimbun Marimbun Martinus Robert Hutauruk Martiyanti, Dwi Mega Norsita Melda Aulia Ramadhani Melda Aulia Ramadhani Muhamad Amir Ariandi Muhamad Amir Ariandi Muhammad Abadan Syakura Muhammad Harits Zidni Khatib Ramadhani Muhammad Harits Zidni Khatib Ramadhani Muhammad Harits Zidni Khatib Ramadhani Muhammad Nur Madani Nardi Nita Priska Ambarita Novita Weningtyas Respati Nurjani Pangestu, Victor Kurniawan Putra, Mahesa Ekha Rahmat Putra Ahmad Hasibuan Raihantama, Octa Ramadhani, Muhammad Harits Zidni Khatib Ramon Nofrial Riata Dheasita Safira Riza Alfita Saleh, Wahyuni Sitinjak, Keizia Anugram Sitti Rahma Sudirman Sitti Rahma Sudirman Sitti Rahma Sudirman Sitti Rahma Sudirman Sudibyo, Aji Sudirman , Sitti Rahma Sudirman, Sitti Rahma Tuasalamony, Ardhiatul Halima Vira Tandiawan Wahyuni Saleh Wan Chalidaziah Yana Ulfah Yisar Renza Situru Yunita Fitria Yunita Fitria Yunita Yunita