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All Journal JAM : Jurnal Aplikasi Manajemen Jurnal Masharif al-Syariah: Jurnal Ekonomi dan Perbankan Syariah Fokus Ekonomi JASS (Journal of Accounting for Sustainable Society) International Journal of Applied Finance and Business Studies Jurnal Akuntansi dan Keuangan 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 CARE: Jurnal Pengabdian Multi Disiplin Ekalaya : Jurnal Ekonomi Akuntansi GEMBIRA (Pengabdian Kepada Masyarakat) Jurnal Pengabdian Masyarakat dan Riset Pendidikan Journal of International Multidisciplinary Research Jurnal Ekonomi, Manajemen, Akuntansi INJECT Interdisciplinary Journal of Communication Abdi Ilmiah Untuk Masyarakat
Melda Aulia Ramadhani
Universitas Mulawarman
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Kinerja Lingkungan, Dewan Komisaris Independen dan Pengungkapan Corporate Social Responsibility: Tinjauan pada Konteks Perusahaan Manufaktur Sub Sektor Industri Dasar dan Kimia Muhammad Rinaldi; Sitti Rahma Sudirman; Melda Aulia Ramadhani
EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi Vol. 3 No. 4: Mei 2024
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/ekoma.v3i4.3349

Abstract

The objective of this research is to acquire empirical proof regarding the impact of Environmental Performance and Independent Board of Commissioners on Corporate Social Responsibility (CSR) Disclosure. The methodology adopted for sample selection is Purposive Sampling, encompassing a sample size of 18 companies enlisted on the Indonesia Stock Exchange and engaged in PROPER from 2020 to 2022. Findings from this investigation reveal that while Environmental Performance does not exert influence on CSR Disclosure, the presence of an Independent Board of Commissioners yields a positive impact on CSR disclosure.
Improving Career Satisfaction through Reducing Work-Family Conflict among Nurses: Career Calling as Moderator Robiansyah, Robiansyah; Raharjo, Sugeng; Ramadhani, Melda Aulia; Abdullah, Mohd Zulkifli
Jurnal Aplikasi Manajemen Vol. 22 No. 1 (2024)
Publisher : Universitas Brawijaya, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ub.jam.2024.022.01.05

Abstract

Career calling is essential in individual career development, especially for women, such as nurses, who are prone to potential work and family conflicts. They are faced with tough challenges in order to enjoy satisfaction in their careers. This study explores the role of career calling as a moderator in the relationship between work-family conflict and career satisfaction. This study focuses on 120 nurses as respondents spread across three cities and regencies in East Kalimantan. This number of samples was obtained with a purposive approach, five times the number of indicators. The results with SEM-PLS show that work-family conflict negatively affects career satisfaction, while career calling positively affects career satisfaction. Moderation effect testing shows that career calling significantly amplifies the effect of work-family conflict on career satisfaction. Managers in health agencies must minimize the work-family conflicts of their nurses and develop a sense of calling in a nursing career to increase career satisfaction. Implication of the result: The HR function needs to manage conflict between work and family wisely and evolve people to be more inclusive with their calling in the job.
EFFECT OF TAX AVOIDANCE AND PROFITABILITY ON FINANCIAL REPORTING TIMELINESS WITH OPERATIONAL COMPLEXITY AS MODERATOR Rinaldi, Muhammad; Ariandi, Muhamad Amir; Ramadhani, Melda Aulia
Fokus Ekonomi : Jurnal Ilmiah Ekonomi Vol 20, No 1 (2025): June 2025
Publisher : STIE Pelita Nusantara Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34152/fe.20.1.31-40

Abstract

The punctuality of financial reporting plays a crucial role for stakeholders in making well-informed and timely decisions, particularly for publicly traded companies. This research investigates the influence of tax avoidance and profitability on financial reporting timeliness, and explores whether operational complexity acts as a moderating factor in the relationship between tax avoidance and timely reporting. The study focuses on manufacturing firms within the basic and chemical industry sectors listed on the Indonesia Stock Exchange from 2021 to 2023. Employing a quantitative associative method and utilizing secondary data, the analysis was conducted through logistic regression. The findings indicate that both tax avoidance and profitability exert a significant and positive impact on financial reporting timeliness. In contrast, the complexity of a company’s operations does not significantly influence the link between tax avoidance and timely reporting.
Tax-Aware Generation: Membentuk Kesadaran Perpajakan Siswa SMK Melalui Pembelajaran Interaktif Berbasis Digital Rinaldi, Muhammad; Ariandi, Muhamad Amir; Fitria, Yunita; Ramadhani, Melda Aulia
Jurnal Pemberdayaan Ekonomi Vol. 3 No. 2 (2024): Agustus
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/jpe.v3i2.4427

Abstract

Purpose: This community service activity aims to enhance students' understanding and awareness of taxation, specifically Personal Income Tax (PPh Articles 21 and 26). Methodology/approach: The activity was conducted at SMKN 2 Balikpapan, specifically targeting students in class XI AKL 1 on November 15, 2024. The methods used include interactive counselling, tax calculation simulations, group discussions, interactive training using the Quizizz application, and a satisfaction survey using Google Forms to evaluate the effectiveness of the program. Results/findings: The survey results indicated a high level of student satisfaction, with 76.7% of students being very satisfied with the materials and methods used. Students also demonstrated increased interest in taxation topics, although a few students still faced difficulties in understanding the technical aspects of tax calculations. Conclusion: This tax education activity was effective in increasing students' awareness and interest in taxation obligations. The interactive approach successfully improved student participation, although further simplification of the materials was required to ensure optimal understanding among all students. Limitations: The activity was limited to a single class at SMKN 2 Balikpapan, thus reducing its generalizability. Some students also had difficulty with tax calculations, suggesting a need for simplified materials. Contribution: This activity enhances tax literacy in vocational high schools by providing educators and policymakers with tools to improve student understanding and promote early tax compliance.
Peran Pajak Hotel: Kontribusi dan Efektivitas di Kota Samarinda dalam Menarik Wisatawan Rinaldi, Muhammad; Ramadhani, Muhammad Harits Zidni Khatib; Ramadhani, Melda Aulia
Jurnal Studi Pemerintahan dan Akuntabilitas Vol. 4 No. 2 (2025): Januari
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/jastaka.v4i2.4435

Abstract

Purpose: This study aims to analyze both the contribution and collection effectiveness of hotel tax revenue for PAD in Samarinda City. The research focuses on determining the extent to which hotel tax contributes to the city’s PAD and evaluating the effectiveness of the hotel tax collection process by comparing the actual revenue (realization) to the officially set revenue targets during the study period. Methodology/Approach: This study employs a quantitative descriptive approach using secondary data from 2015 to 2022, and analysis was conducted using ratio techniques to measure hotel tax contribution to PAD and the effectiveness of tax collection. Results/Findings: The findings reveal that Although hotel tax revenue in Samarinda has shown annual growth, its contribution to PAD remains relatively low, ranging from 4.97% to 6.63%. In contrast, the effectiveness ratio of hotel tax collection consistently exceeds 100%, indicating that revenue targets are being met or surpassed. Conclusion: Although the hotel tax collection process in Samarinda is effective, its contribution to PAD remains limited. One of the key challenges affecting hotel tax revenue is the underdeveloped tourism sector, which affects the hotel occupancy rate and ultimately limits tax revenue growth.. Limitations: This study is limited to data from 2015 to 2019 and does not account for recent policy changes in regional taxation. Contribution: This study contributes to the field of regional finance and taxation by providing empirical insights into the effectiveness and role of hotel tax revenue in supporting local financial independence
Investigating the mediating effect of affective commitment on the link between work attitude and employee performance Ramadhani, Melda Aulia; Ambarita, Nita Priska; Rinaldi, Muhammad
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.
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.
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.
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.
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.
Co-Authors Abdullah, Mohd Zulkifli Abdurrahman Maulana Yusuf Ambarita, Nita Priska Ariandi, Muhamad Amir Dwi Martiyanti Fitria, Yunita Khatib Ramadhani , Muhammad Harits Zidni Martiyanti, Dwi Muhamad Amir Ariandi Muhamad Amir Ariandi Muhammad Harits Zidni Khatib Ramadhani Muhammad Harits Zidni Khatib Ramadhani Muhammad Rinaldi Ramadhani, Muhammad Harits Zidni Khatib Robiansyah, Robiansyah Sitti Rahma Sudirman Sitti Rahma Sudirman Sitti Rahma Sudirman Sudirman , Sitti Rahma Sudirman, Sitti Rahma Sugeng Raharjo