Article Per Year (5 Year)
p-Index From 2021 - 2026
4.506
P-Index
This Author published in this journals
All Journal JAM : Jurnal Aplikasi Manajemen Jurnal Masharif al-Syariah: Jurnal Ekonomi dan Perbankan Syariah Fokus Ekonomi JASS (Journal of Accounting for Sustainable Society) Jurnal Akuntansi dan Keuangan 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 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 Ekopedia: Jurnal Ilmiah Ekonomi Jejak digital: Jurnal Ilmiah Multidisiplin INJECT Interdisciplinary Journal of Communication Abdi Ilmiah Untuk Masyarakat Jurnal Bersama Pengabdian Kepada Masyarakat Jurnal Ilmiah Ekonomi dan Manajemen Indonesia
Melda Aulia Ramadhani
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

Published : 30 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 30 Documents
Search

 1   2   3 
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.
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.
Pengaruh Social Media Marketing, Influencer Marketing dan Promosi Waktu Terbatas Terhadap Keputusan Pembelian pada Tomoro Coffee di Kota Samarinda Theodore Farrel Ouby Saleh Putra; Zainal Abidin; Melda Aulia Ramadhani
Ekopedia: Jurnal Ilmiah Ekonomi Vol. 2 No. 2 (2026): APRIL-JUNI 2026
Publisher : Indo Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63822/ks66z115

Abstract

This study aims to analyze the influence of social media marketing, influencer marketing, and limited-time promotions on purchasing decisions at Tomoro Coffee in Samarinda City. The research employed a quantitative approach using purposive sampling techniques involving 140 respondents who had purchased Tomoro Coffee products. Data were collected through questionnaires using a Likert scale and analyzed using multiple linear regression with SPSS assistance. The results showed that simultaneously social media marketing, influencer marketing, and limited-time promotions significantly influenced purchasing decisions. Partially, social media marketing had a positive but insignificant effect on purchasing decisions. Meanwhile, influencer marketing and limited-time promotions had a positive and significant effect on purchasing decisions. Influencer marketing became an effective factor in increasing consumer trust through influencer credibility, while limited-time promotions created a sense of urgency that encouraged consumers to make immediate purchases. This study implies that Tomoro Coffee needs to improve more innovative digital marketing strategies and maximize the use of influencers and limited-time promotions to enhance consumer purchasing decisions.
Pengaruh Fear of Missing Out (FOMO), Electronic Word of Mouth (EWOM), dan Price Terhadap Keputusan Pembelian Mie Gacoan di Samarinda Muhammad Haikal Qardhawi; Zainal Abidin; Melda Aulia Ramadhani
Jejak digital: Jurnal Ilmiah Multidisiplin Vol. 2 No. 3 (2026): MEI 2026
Publisher : INDO PUBLISHING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63822/41ts3q11

Abstract

This study aims to determine and analyze the influence of Fear of Missing Out (FOMO), Electronic Word of Mouth (EWOM), and Price on the purchase decisions of Mie Gacoan in Samarinda. The rapid growth of the digital culinary industry has pushed social media to become a significant driver of consumer behavior. The population of this research includes residents of Samarinda who have purchased Mie Gacoan in the last three months and actively use social media. Sampling was conducted using a non-probability sampling method with a total of 150 respondents based on Hair's formulation guidelines. Data were analyzed quantitatively using Multiple Linear Regression analysis via IBM SPSS Statistics 22. The results of the partial analysis (t-test) showed that FOMO, EWOM, and Price each have a positive and statistically significant effect on consumer purchase decisions. Among all variables, Price was identified as the most dominant factor influencing purchase decisions, indicated by the highest regression coefficient. Simultaneously (F-test), FOMO, EWOM, and Price significantly influence purchase decisions altogether, accounting for 48.5% of the variance (R Square = 0.485). Culinary business actors should maintain affordable pricing models while consistently leveraging positive online reviews and viral social trends to maximize market growth.
Pengaruh Lionel Messi sebagai Brand Ambassador dan Desain Produk Terhadap Minat Beli Produk Jersey Inter Miami Riswahyu Nugrah; Zainal Abidin; Melda Aulia Ramadhani
Jurnal Ilmiah Ekonomi dan Manajemen Indonesia Vol. 2 No. 2 (2026): JULI-DESEMBER
Publisher : Indo Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63822/mnt2wa45

Abstract

This study aims to analyze the influence of Lionel Messi as a brand ambassador and product design on consumers’ purchase intention toward Inter Miami jerseys. The research employed a quantitative approach using a survey method by distributing questionnaires to 110 respondents who were aware of Lionel Messi's role at Inter Miami and had an interest in the club’s jersey products. The sampling technique used was purposive sampling. Data were analyzed through validity testing, reliability testing, classical assumption testing, multiple linear regression analysis, t-test, F-test, and coefficient of determination (R²) using SPSS software. The results indicate that, partially, Lionel Messi as a brand ambassador does not have a significant effect on purchase intention toward Inter Miami jerseys. In contrast, product design has a positive and significant effect on purchase intention. Simultaneously, brand ambassador and product design significantly influence consumers’ purchase intention. The Adjusted R Square value of 0.490 indicates that 49.0% of the variation in purchase intention can be explained by the two independent variables, while the remaining 51.0% is influenced by other factors outside the scope of this study. These findings suggest that product design is a more dominant factor in increasing consumers’ purchase intention than the presence of Lionel Messi as a brand ambassador.
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.
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 Kepemimpinan Autentik dan Budaya Pelayanan Terhadap Kinerja Karyawan Fox Lite Hotel Samarinda Regita Adelia; Tetra Hidayati; Melda Aulia Ramadhani
CARONG: Jurnal Pendidikan, Sosial dan Humaniora Vol. 3 No. 2 (2026): April-Juni, Ilmu Sosial dan IPA
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.
Co-Authors Abdullah, Mohd Zulkifli Abdurrahman Maulana Yusuf Ariandi, Muhamad Amir Dwi Martiyanti Fitria, Yunita Irwansyah Irwansyah Khatib Ramadhani , Muhammad Harits Zidni Martiyanti, Dwi Muhamad Amir Ariandi Muhamad Amir Ariandi Muhammad Haikal Qardhawi Muhammad Harits Zidni Khatib Ramadhani Muhammad Harits Zidni Khatib Ramadhani Muhammad Rinaldi Ramadhani, Muhammad Harits Zidni Khatib Regita Adelia Riswahyu Nugrah Robiansyah, Robiansyah Sitti Rahma Sudirman Sitti Rahma Sudirman Sudirman , Sitti Rahma Sudirman, Sitti Rahma Sugeng Raharjo Theodore Farrel Ouby Saleh Putra Yana Ulfah Zainal Abidin