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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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Integrating Sustainability into Community-Based Blue Accounting: Evidence from East Kalimantan’s Coastal Tourism Yunita Fitria; Mega Norsita; Muhammad Rinaldi; Sitti Rahma Sudirman; Diah Fitri Harseno
Jurnal Akuntansi, Keuangan, dan Manajemen Vol 7 No 3 (2026): Juni
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/jakman.v7i3.6097

Abstract

Purpose: This study investigates how sustainability principles are integrated into community-based blue accounting practices across coastal tourism sites in East Kalimantan, Indonesia. While sustainability accounting has been widely discussed at the national and corporate levels, limited studies have explored how these concepts emerge in grassroots tourism governance. Research Methodology: The study adopts an interpretive qualitative case study approach involving three destinations: Pantai Lamaru (Balikpapan), Bontang Kuala (Bontang), and Pantai Panrita Lopi (Muara Badak). Data were collected through interviews, observations, and document analyses. Results: The findings revealed that sustainability is manifested through environmental stewardship, community empowerment, and cultural preservation. Each site has informal but functional reporting systems that reflect transparency, participation, and collective accountability. Although blue accounting has not yet been implemented, several elements of blue accounting, such as participatory reporting, environmental monitoring, and community accountability, are already practiced informally. These practices demonstrate how local communities embed sustainability values in tourism governance and financial decision-making. Conclusions: Sustainability values serve as an underlying driver of community-based reporting and participatory governance, indicating the early formation of blue accounting elements within grassroots tourism contexts and highlighting the need for institutional support to strengthen future formalization of blue accounting. Limitations: The research focused on three sites in one province and used qualitative data, limiting generalization. Contributions: This study contributes to the sustainability accounting literature by demonstrating that grassroots tourism governance can serve as an early form of blue accounting in developing coastal regions.
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.
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.
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.
Investigating the mediating effect of affective commitment on the link between work attitude and employee performance Melda Aulia Ramadhani; Nita Priska Ambarita; Muhammad Rinaldi
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.
Pendampingan Literasi Keuangan dan Pajak sebagai Upaya Transparansi dan Akuntabilitas BUMDes serta UMKM Desa Muhammad Rinaldi; Melda Aulia Ramadhani; Muhamad Amir Ariandi
GIAT Teknologi untuk Masyarakat Vol. 4 No. 2 (2025): November 2025
Publisher : Program Studi Sistem Informasi Universitas Atma Jaya Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24002/giat.v4i2.12814

Abstract

Kegiatan pengabdian kepada masyarakat ini dilaksanakan di Desa Gunung Putar, Kecamatan Long Kali, Kabupaten Paser dengan tujuan meningkatkan literasi keuangan dan pajak bagi pengurus BUMDes serta pelaku UMKM desa. Latar belakang kegiatan ini adalah masih rendahnya kemampuan pencatatan keuangan, belum adanya laporan keuangan sederhana, serta minimnya pemahaman mengenai kewajiban perpajakan UMKM, termasuk tarif PPh Final 0,5%, kepemilikan NPWP, dan pelaporan SPT tahunan. Metode pelaksanaan menggunakan pendekatan partisipatif melalui tahapan observasi, pelatihan interaktif, pendampingan praktik pencatatan keuangan berbasis digital dan simulasi pelaporan pajak, serta monitoring dan evaluasi. Hasil kegiatan menunjukkan adanya peningkatan pemahaman peserta dalam menyusun laporan arus kas dan laba rugi sederhana menggunakan aplikasi Excel, serta kemampuan melakukan simulasi pelaporan pajak melalui DJP Online. Selain itu, peserta juga menyatakan komitmen untuk melakukan pelaporan pajak secara mandiri. Kegiatan ini juga berdampak pada meningkatnya transparansi dan akuntabilitas pengelolaan keuangan BUMDes, yang ditandai dengan penyusunan keuangan sederhana dan keterbukaan laporan di forum desa. Dengan demikian, kegiatan ini berhasil mendorong penguatan kapasitas literasi keuangan dan pajak, sekaligus membangun tata kelola usaha desa yang lebih profesional, transparan, dan berkelanjutan.
PENGARUH KOMPOSISI PUPUK NPK TERHADAP PERTUMBUHAN DAN HASIL MENTIMUN PADA TINGGI MUKA AIR BERBEDA Rinaldi, Muhammad; Nurjani, Nurjani; Hariyanti, Agus
Jurnal Sains Pertanian Equator Vol. 12 No. 2
Publisher : Fakultas Pertanian Universitas Tanjungpura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26418/jspe.v12i2.62003

Abstract

Sistem budidaya yang sering digenangi air pada sekitar bedengan akan menyebabkan tercucinya unsur hara yang dapat membuat kekurangan nutrisi pada sistem penyerapan dalam pertumbuhan tanaman mentimun, maka harus dilakukan meninggikan bedengan yang berbeda dalam budidaya tanaman mentimun. Budidaya jenuh air dapat meningkatkan pertumbuhan dan hasil dengan memberikan nutrisi seperti pupuk yang teratur sebab pada sistem budidaya jenih air ini nutrisi yang di butuhkan pada tanaman sering tercuci akibat terbawanya air yang pada sekitar bedengan. Pemberian berbagai pupuk diharapkan dapat memenuhi kebutuhan nutrisi tanaman mentimun. Penelitian ini bertujuan untuk mendapatkan dosis komposisi pupuk NPK yang terbaik untuk pertumbuhan dan hasil mentimun pada sistem budidaya jenuh air dan untuk mendapatkan tinggi muka air tanah yang terbaik untuk pertumbuhan dan hasil mentimun pada sistem budidaya jenuh air. Penelitian ini dilaksanakan di Jalan Kalimas Tengah, Dusun Melati, Desa Kalimas, Kecamatan Sungai Kakap. Penelitian berlangsung dari tanggal (1 September - 12 Oktober 2022). Penelitian merupakan percobaan yang disusun dalam rancanagan acak kelompok (RAKL) split blok yang terdiri dari dua faktor. Faktor pertama adalah tinggi muka air yaitu b1(10 cm), b2 (20 cm), b3 (30 cm). Faktor kedua kombinasi pupuk yaitu terdiri dari p1 (NPK 8 g), p2 (NPK 8 g, Urea 6 g), dan p3 (NPK 8 g, Urea 6 g, SP36 4 g). Semua perlakuan diulang sejumlah 3 kali. Terdapat 4 sampel tanaman sebagai satuan pengamatan perpetak dengan 1 sampel tanaman sebagai sampel destruktif, sehingga terdapat 108 satuan perlakuan. Variebel pengamatan terdiri dari berat kering tanaman (gram), jumlah buah (buah), berat buah (kg), bobot buah (kg), panjang buah (cm), diameter buah (cm). Hasil penelitian menunjukan bahwa kombinasi pupuk NPK + Tinggi Muka Air Tanah memberikan berpengaruh nyata pada berat kering tanaman, namun berpengaruh tidak nyata pada panjang buah, berat buah, bobot buah, jumlah buah dan diameter buah.
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.
Developing a Fintech Adoption Readiness Index for Coastal Tourism MSMEs within a Place-Based Blue Economy Framework Muhammad Rinaldi; Muhamad Amir Ariandi; Muhammad Nur Madani
Indonesian Journal of Taxation and Accounting Vol 4, No 3 (2026): September 2026
Publisher : Academic Bright Collaboration

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.66053/ijota.v4i3.1199

Abstract

Purpose – This study examines fintech adoption readiness among coastal tourism MSMEs and explores variations across locations with different business and supporting conditions.Methods – An explanatory sequential mixed methods design was used. Questionnaire data were collected from 60 MSMEs across 20 coastal tourism destinations in Balikpapan and Kutai Kartanegara using convenience sampling. The assessment covered four dimensions digital readiness, fintech adoption readiness, managerial and financial readiness, and local ecosystem readiness. Interviews with four informants were then used to explain the quantitative patterns. Descriptive internal-consistency checks and sensitivity analyses were also conducted.Findings – The overall readiness score was 62.00, close to the descriptive boundary between moderately ready and ready. Digital readiness recorded the highest score at 73.00, while fintech adoption readiness was lowest at 47.00. Balikpapan had the highest regional score, followed by Samboja, Muara Badak, and Marang Kayu. Sensitivity analysis showed that the broad regional pattern remained relatively stable, although classifications near the cut off point changed under alternative weighting and threshold assumptions. The findings indicate that digital capacity and supporting conditions are more developed than consistent fintech engagement and its integration into financial management. Similar overall scores also reflected different combinations of strengths and weaknesses across locationsResearch implications – MSME support should connect digital payments with transaction recording, cash flow monitoring, separation of business and personal finances, and the use of payment histories for business decisions.Originality – This study offers an exploratory multidimensional assessment that combines digital capacity, fintech readiness, financial management, and local conditions in coastal tourism settings. It also highlights how readiness gaps differ across coastal locations, supporting more targeted MSME digitalization interventions.
Integrating Sustainability into Community-Based Blue Accounting: Evidence from East Kalimantan’s Coastal Tourism Yunita Fitria; Mega Norsita; Muhammad Rinaldi; Sitti Rahma Sudirman; Diah Fitri Harseno
Jurnal Akuntansi, Keuangan, dan Manajemen Vol 7 No 3 (2026): Juni
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/jakman.v7i3.6097

Abstract

Purpose: This study investigates how sustainability principles are integrated into community-based blue accounting practices across coastal tourism sites in East Kalimantan, Indonesia. While sustainability accounting has been widely discussed at the national and corporate levels, limited studies have explored how these concepts emerge in grassroots tourism governance. Research Methodology: The study adopts an interpretive qualitative case study approach involving three destinations: Pantai Lamaru (Balikpapan), Bontang Kuala (Bontang), and Pantai Panrita Lopi (Muara Badak). Data were collected through interviews, observations, and document analyses. Results: The findings revealed that sustainability is manifested through environmental stewardship, community empowerment, and cultural preservation. Each site has informal but functional reporting systems that reflect transparency, participation, and collective accountability. Although blue accounting has not yet been implemented, several elements of blue accounting, such as participatory reporting, environmental monitoring, and community accountability, are already practiced informally. These practices demonstrate how local communities embed sustainability values in tourism governance and financial decision-making. Conclusions: Sustainability values serve as an underlying driver of community-based reporting and participatory governance, indicating the early formation of blue accounting elements within grassroots tourism contexts and highlighting the need for institutional support to strengthen future formalization of blue accounting. Limitations: The research focused on three sites in one province and used qualitative data, limiting generalization. Contributions: This study contributes to the sustainability accounting literature by demonstrating that grassroots tourism governance can serve as an early form of blue accounting in developing coastal regions.
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