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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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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.
Optimalisasi Instagram Guna Meningkatkan Daya Saing UMKM Soto Ayam Cak Pon melalui Pendampingan Digital Marketing Muhamad Amir Ariandi; Yunita, Yunita; Amelia Yusnita; Muhammad Rinaldi; Nardi, Nardi
ABDISOSHUM: Jurnal Pengabdian Masyarakat Bidang Sosial dan Humaniora Vol. 4 No. 4 (2025): Desember 2025
Publisher : Yayasan Literasi Sains Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55123/abdisoshum.v4i4.7005

Abstract

This community service program aims to enhance the competitiveness of the MSME Soto Ayam Cak Pon by optimizing the use of Instagram as a digital marketing tool. The mentoring activities were carried out through a hands-on practice approach to ensure that the business owner could directly understand and apply various Instagram business features. Data collection techniques included observation, interviews, and documentation to identify the partner’s initial needs and to assess improvements in digital literacy after the mentoring process. The results indicate that the MSME owner successfully created a business email, developed and optimized an Instagram account, arranged an informative business profile, linked WhatsApp contact and business location, and produced reels content to support visual promotion. The activation of the professional dashboard also enabled the owner to monitor account performance and understand audience engagement patterns. These improvements demonstrate that structured social media utilization can expand promotional reach and strengthen the business’s market presence. This program highlights the essential role of digital literacy in improving the competitiveness of culinary MSMEs in the digital era and serves as a foundation for further development of sustainable digital marketing strategies.
PEMBUATAN PAPAN KOMPOSIT DARI BAHAN KULIT KAYU WARU DENGAN MENGGUNAKAN POLYESTER SEBAGAI MATRIKS Rinaldi, Muhammad; Hanif, Hanif; Harahap, Jagodang
Jurnal Mesin Sains Terapan Vol 10, No 1 (2026): JURNAL MESIN SAINS TERAPAN
Publisher : Politeknik Negeri Lhokseumawe

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30811/jmst.v10i1.8941

Abstract

Penggunaan serat alam sebagai reinforcement pada material komposit semakin duminati pada suatu dasawarsa terakhir ini. Hal ini disebabkan karena serat alam jebih ramah lingkungan, memiliki densitas yang rendah, kompatibel dengan alam. dan harganya yang relatif murah. Salah satu penggunaan serat alam pada material komposit adalah serat kulit pohon waru (hibiscus tiliaceus). Serat kulit pohon waru (hibiscus tiliaceus) memiliki potensi yang sangat baik sebagai reinforcement pada komposit karena serat kulit pohon waru (hibiscus tillaceus). Pada penelitian ini menggunakan empat variabel bebas yaitu variasi fraksi 30% 70%, 40%: 60%, 60%: 40% dan 70%: 30%. Hasil dari penelitian ini Nilai kekuatan tarik tertinggi diperoleh pada serat kulit kayu waru 40%: 60% dengan nilai kekuatan tarik 14,64 Mpa. Pengujian pengembangan tebal untuk variasi fraksi 30%: 70%, 40%: 60%, 60%: 40% dan 70%: 30% telah memenuhi syarat standar JIS A 5908-2003. Hasil pengembangan tebal tertinggi terdapat pada serat 40%: 60% dengan nilai pengembangan tebal 0,17% dan nilai pengembangan tebal terendah terdapat pada serat 30%: 70% dan 70%: 30% dengan nilai 0,25%. Kata kunci: Kayu waru, Reinforcement, hibiscus tiliaceus.
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.
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.
The Influence of Tax Avoidance, Harmonization of Tax Regulations and Tax Understanding on Taxpayer Compliance with Risk Preferences as a Moderating Variable in MSMEs in Makassar City Sitti Rahma Sudirman; Haslindah Haslindah; Wahyuni Saleh; Ardhiatul Halima Tuasalamony; Muhammad Rinaldi
Jurnal Riset Perpajakan: Amnesty Vol 7 No 1 (2024): Mei 2024
Publisher : Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/jrp.v7i1.14739

Abstract

This research aims to examine the influence of tax avoidance, harmonization of tax regulations and understanding of taxation on taxpayer compliance with risk preferences as a moderation variable in MSMEs in Makassar City. The data in this research was obtained from MSMEs in Makassar City who were registered as Taxable Entrepreneurs who were willing to be respondents. This research uses primary and secondary data by conducting direct research in the field by giving questionnaires/statement sheets to 60 respondents. The data analysis technique was carried out using descriptive statistical analysis and PLS (Partial Least Square). The research results show that Tax avoidance, Harmonization of tax regulations and Tax Understanding have a positive and significant effect on the compliance of Makassar City MSME taxpayers. Tax avoidance and harmonization of tax regulations have a positive and significant effect on taxpayer compliance which is strengthened by risk preferences and understanding of taxation, which is not significant on taxpayer compliance which is moderated by risk preferences.
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.
Pendampingan Waste Accounting Sederhana pada UMKM di Desa Kandolo untuk Mendukung SDGs 12 Muhammad Rinaldi; Yana Ulfah; Melda Aulia Ramadhani
Jurnal Bersama Pengabdian Kepada Masyarakat (SAMAMAS) Vol. 2 No. 1 (2026): Maret 2026
Publisher : Yayasan Literasi Sains Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55123/samamas.v2i1.568

Abstract

This community service activity was initiated by the limited understanding of simple waste accounting among the Joint Business Group (KUBE) Jahe Merah Gula Aren in Kandolo Village, East Kutai Regency. As a result, business waste had not been recognized as a cost component and was not adequately recorded. The activity aimed to improve the partner’s understanding and capacity to record business waste in a simple manner that was appropriate to the needs of a micro-enterprise. The program was implemented in August 2025 at the partner’s production site through a review of the production flow, concept reinforcement, guided discussions, identification of waste as a cost component, recording practice, and assistance in using a simple recording format. The results indicate a shift in the partner’s perspective on waste, from merely being seen as production residue to being understood as part of resource use associated with business costs. The partner also began to identify sources of waste at different stages of production and to use a simple waste accounting recording format designed in accordance with the administrative capacity of a micro-enterprise. These findings suggest that simplifying the recording instrument is a more practical and realistic approach for the partner than introducing a complex accounting system. This activity provides an initial foundation for more orderly, efficient, and responsible waste management, although further assistance is still needed to ensure consistent implementation.
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