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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 CARONG: Jurnal Pendidikan, Sosial dan Humaniora Jurnal Ekonomi, Manajemen, Akuntansi INJECT Interdisciplinary Journal of Communication Abdi Ilmiah Untuk Masyarakat Jurnal Bersama Pengabdian Kepada Masyarakat
Melda Aulia Ramadhani
Universitas Mulawarman
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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.
Pendampingan Literasi Keuangan dan Pajak sebagai Upaya Transparansi dan Akuntabilitas BUMDes serta UMKM Desa Rinaldi, Muhammad; Ramadhani, Melda Aulia; Ariandi, Muhamad Amir
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.
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.
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.
Pengaruh Kepemimpinan Autentik dan Budaya Pelayanan Terhadap Kinerja Karyawan Fox Lite Hotel Samarinda Adelia, Regita; Hidayati, Tetra; Ramadhani, Melda Aulia
CARONG: Jurnal Pendidikan, Sosial dan Humaniora Vol. 3 No. 2 (2026): JUNI
Publisher : Universitas Serambi Mekkah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62710/37jztf92

Abstract

This study aims to determine the effect of Authentic Leadership and Service Culture on Employee Performance at Fox Lite Hotel Samarinda. The number of samples in this study was 32 samples from a total population of 42 people. The data analysis method in this study used Partial Least Squares - Structural Equation Modeling (PLS-SEM) with the help of SmartPLS 4 software. The results of the study found that: (a) Authentic leadership has a positive but insignificant effect on employee performance. The results of hypothesis testing showed a path coefficient value of 0.234, a t-statistic of 1.904, and a p-value of 0.057. These values ​​indicate that the better the implementation of authentic leadership, the employee performance tends to increase, but the effect is not statistically strong enough. Thus, authentic leadership has not been the main factor that directly determines the high and low employee performance at FOX Lite Hotel Samarinda. Hypothesis 1 which states that authentic leadership has a positive and significant effect on employee performance is not proven and is rejected; and (b) Service culture has a positive and significant effect on employee performance. The results of the hypothesis testing showed a path coefficient of 0.663, a t-statistic of 5.586, and a p-value of 0.000. This means that the better the service culture implemented, the higher the employee performance. Service culture has been shown to be a dominant factor in shaping employee work behavior, particularly in providing friendly, responsive, polite, consistent, safe, and customer-satisfaction-oriented service. Hypothesis 2, which states that service culture has a positive and significant effect on employee performance, was proven and accepted.
Pendampingan Waste Accounting Sederhana pada UMKM di Desa Kandolo untuk Mendukung SDGs 12 Muhammad Rinaldi; Yana Ulfah; Ramadhani, Melda Aulia
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 Abdullah, Mohd Zulkifli Abdurrahman Maulana Yusuf Adelia, Regita Ambarita, Nita Priska Ariandi, Muhamad Amir Dwi Martiyanti Fitria, Yunita Irwansyah Irwansyah 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 Yana Ulfah