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Pengaruh Current Ratio dan Debt to Equity Ratio terhadap Return Saham Pada Perusahaan Subsektor Otomotif dan Komponen yang terdaftar di Bursa Efek Indonesia Ramadhani, Melda Aulia; Rinaldi, Muhammad; Sudirman, Sitti Rahma; Ramadhani, Muhammad Harits Zidni Khatib
EKALAYA : Jurnal Ekonomi Akuntansi Vol. 1 No. 2 (2023): Ekalaya : Jurnal Ekonomi Akuntansi
Publisher : CV. Kalimasada Group

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59966/ekalaya.v1i2.148

This research aims to empirically examine the effect of the Current Ratio (CR) and Debt to Equity Ratio (DER) on Stock Return. The sample in this study consisted of 11 automotive and component companies listed on the Indonesia Stock Exchange from 2015 to 2019. The sampling technique used is purposive sampling. The data were analyzed using multiple linear regression analysis. The results of this study prove that CR has a positive effect on stock returns, but the debt-to-equity ratio does not affect stock returns. This research implies that companies in mak, ing decisions, can better consider CR. The study is also expected to contribute to assisting investors in investing their valuable assets into the stock market, especially in automotive and component companies. Further research can add more industries, samples, years, and variables for better results. This research aims to empirically examine the effect of the Current Ratio (CR) and Debt to Equity Ratio (DER) on Stock Return. The sample in this study consisted of 11 automotive and component companies listed on the Indonesia Stock Exchange from 2015 to 2019. The sampling technique used is purposive sampling. The data were analyzed using multiple linear regression analysis. The results of this study prove that CR has a positive effect on stock returns, but the debt-to-equity ratio does not affect stock returns. This research implies that companies, in making decisions, can better consider CR. The study is also expected to contribute to assisting investors in investing their valuable assets into the stock market, especially in automotive and component companies. For better results, further research can add more industries, samples, years and variables.

Pendampingan Penyampaian SPT pada Toko Permata dan Kerajinan di Pasar Inpres Kebun Sayur Kota Balikpapan Rinaldi, Muhammad; Ramadhani, Melda Aulia; Sudirman, Sitti Rahma; Ramadhani, Muhammad Harits Zidni Khatib; Yusuf, Abdurrahman Maulana
Jurnal Pengabdian Masyarakat dan Riset Pendidikan Vol. 2 No. 2 (2023): Jurnal Pengabdian Masyarakat dan Riset Pendidikan Volume 2 Nomor 2 Oktober-Dese
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jerkin.v2i2.228

This community service aims to provide understanding to the community in an effort to increase tax awareness. The target of this service is residents at the Balikpapan City Vegetable Garden Inpres Market. The solution that can be done is to be able to provide socialization to be able to understand what taxes are, especially in terms of submitting tax returns. This is done so that people in the Balikpapan City Vegetable Garden Inpres Market area become one of the taxpayers who obey their taxes. The result of this service is the socialization of materials that are in accordance with the problems of the community in the area, including Understanding of NPWP, Obligation to submit SPT, Submission of SPT online, Procedures for filling out SPT for WP OP, and Proof of SPT submission in the form of BPE. In addition to socialization, the distribution of flyers is also well realized.

The Influence of USDT Dominance on Volatility and Stock Market Performance in Indonesia Putera, Muhammad Tommy Fimi; Ramadhani, Muhammad Harits Zidni Khatib
The Es Accounting And Finance Vol. 3 No. 01 (2024): The Es Accounting And Finance (ESAF)
Publisher : Eastasouth Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/esaf.v3i01.338

This study aims to analyze the influence of USDT (Tether) dominance on the volatility and performance of the stock market in Indonesia. USDT, as one of the largest stablecoins in the world, plays a significant role in the global crypto market and can impact various asset classes including stocks. This study uses time series data covering the period from 2018 to 2023, focusing on the Indonesian stock market index (IHSG) and USDT dominance in the crypto market. The methods used in this research include multiple regression analysis to examine the relationship between USDT dominance and IHSG movements, as well as Granger Causality tests to evaluate whether USDT dominance can predict changes in stock market volatility. The results show a significant relationship between increased USDT dominance and increased stock market volatility in Indonesia. Additionally, USDT dominance is found to have a predictive effect on the decline in stock market performance, especially in unstable market situations. These findings have important implications for investors and policymakers in Indonesia, given the increasing interconnection between the crypto market and traditional financial markets. This study recommends tighter monitoring of stablecoin movements like USDT and enhanced financial literacy among market participants to anticipate potential volatility impacts.

Beyond profit: How to create value in business by integrating ESG and sustainability accounting Musviyanti, Musviyanti; Syakura, Muhammad Abadan; Ramadhani, Muhammad Harits Zidni Khatib
The Indonesian Accounting Review Vol. 14 No. 2 (2024): July - December 2024
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/tiar.v14i2.4765

This study aims to explore the integration of Environmental, Social, and Governance (ESG) investment with sustainable accounting practices to achieve the Sustainable Development Goals (SDGs) in order to instill important values in sustainable busi-ness. This study is a qualitative study using a case study method at PT Pupuk Kali-mantan Timur (PKT) and its subsidiary, PT Kaltim Industrial Estate (KIE). Data collection was conducted through in-depth interviews. The findings of this study reveal that a proactive approach to ESG adoption is a strategic corporate initiative that emphasizes corporate governance compliance with government regulations, ethical business practices, and fraud prevention. In addition, this study explores insights into the decision-making process related to ESG projects through budget considera-tions for ESG implementation. The results of this study also indicate that there is an important role for management in adopting ESG practices as a company’s commitment to long-term environmental management. The implications of this study are for sustainable development, especially in the fertilizer industry, through the role of an integrated ESG strategy that will ultimately increase corporate profitability, preserve the environment and support the improvement of community welfare. This research contributes to the practical development of sustainability accounting on how industries can integrate sustainable business with environmental responsibility through ESG initiatives to achieve the SDGs.

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

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

Peran Belanja Infrastruktur Jalan, Kesehatan, dan Pendidikan Terhadap PAD di Kalimantan Timur Ramadhani, Muhammad Harits Zidni Khatib; Rinaldi, Muhammad; Fitria, Yunita
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.v4i2.4437

Purpose: This study aims to analyze the impact of road infrastructure, health, and education expenditures on Local Own-Source Revenue (PAD) in regencies and cities in East Kalimantan Province. By evaluating these expenditures, this study seeks to determine their effectiveness in increasing local fiscal capacity and supporting sustainable economic growth.. Methodology/Approach: This study employs quantitative methods using panel data regression analysis with data collected from 2018 to 2023. This study applies E-Views software to conduct a regression analysis while performing classical assumption tests and model selection to determine the most appropriate regression model. Results/Findings: The findings indicate that Road infrastructure and education expenditures do not have a significant impact on PAD, whereas health expenditures show a marginal positive effect. The R-squared value of 0.4806 suggests that these variables explain 48% of the PAD variation, while the adjusted R-squared of 0.4206 indicates moderate explanatory power. Conclusion: The study concludes that while infrastructure spending is essential, health sector investments play a more immediate role in increasing PAD by improving workforce productivity. These findings suggest that local governments should prioritize strategic spending allocation in sectors with higher direct fiscal returns. Limitations: This study is limited to five years of data (2018-2023) and focuses solely on three expenditure categories without incorporating other factors such as industrial activity, tourism, and demographic shifts, which may also influence PAD. Contribution: This study provides empirical insights for local governments and policymakers on the effectiveness of infrastructure spending in enhancing local revenue.

The Mediating Role of Digital Tax Literacy in TikTok-Based Tax Compliance Among Indonesian Taxpayers Rinaldi, Muhammad; Ramadhani, Muhammad Harits Zidni Khatib; Ramadhani, Melda Aulia; Sudirman, Sitti Rahma; Ariandi, Muhamad Amir
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

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.

Beyond profit: How to create value in business by integrating ESG and sustainability accounting Musviyanti, Musviyanti; Syakura, Muhammad Abadan; Ramadhani, Muhammad Harits Zidni Khatib
The Indonesian Accounting Review Vol. 14 No. 2 (2024): July - December 2024
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/tiar.v14i2.4765

This study aims to explore the integration of Environmental, Social, and Governance (ESG) investment with sustainable accounting practices to achieve the Sustainable Development Goals (SDGs) in order to instill important values in sustainable busi-ness. This study is a qualitative study using a case study method at PT Pupuk Kali-mantan Timur (PKT) and its subsidiary, PT Kaltim Industrial Estate (KIE). Data collection was conducted through in-depth interviews. The findings of this study reveal that a proactive approach to ESG adoption is a strategic corporate initiative that emphasizes corporate governance compliance with government regulations, ethical business practices, and fraud prevention. In addition, this study explores insights into the decision-making process related to ESG projects through budget considera-tions for ESG implementation. The results of this study also indicate that there is an important role for management in adopting ESG practices as a company’s commitment to long-term environmental management. The implications of this study are for sustainable development, especially in the fertilizer industry, through the role of an integrated ESG strategy that will ultimately increase corporate profitability, preserve the environment and support the improvement of community welfare. This research contributes to the practical development of sustainability accounting on how industries can integrate sustainable business with environmental responsibility through ESG initiatives to achieve the SDGs.

Leveraging the Digital Economy for Tourism Marketing in the Society 5.0 Era: A Case Study of East Kalimantan Putera, Muhammad Tommy Fimi; Mujanah, Siti; Hwihanus, Hwihanus; Ramadhani, Muhammad Harits Zidni Khatib
RIGGS: Journal of Artificial Intelligence and Digital Business Vol. 4 No. 3 (2025): Agustus - October
Publisher : Prodi Bisnis Digital Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/riggs.v4i3.3297

Leveraging digital technology in the Society 5.0 era is crucial for tourism marketing to enhance destination attractiveness. However, prior research has often aggregated various digital platforms. A gap remains in understanding which digital variable—be it social media promotion, platform adoption, or pure technological innovation (e.g., AI/VR)—exerts the most dominant impact on destination attractiveness. This study aims to comparatively analyze the influence of social media utilization, digital platform adoption, and digital technological innovation on tourism attractiveness in East Kalimantan. A quantitative method was employed, utilizing a questionnaire survey administered to 120 respondents (comprising tourists and business stakeholders), with data analyzed via multiple linear regression. The results indicate that while all three variables have a positive and significant influence, digital technological innovation (beta=0.356$) exerts the most dominant effect, surpassing social media utilization (beta=0.324$) and digital platform adoption (beta=0.281$). The model successfully explains 65.9% of the variance in tourism attractiveness. This finding underscores the need for tourism marketing strategies to shift from mere social promotion to the development of robust digital experiences. By implication, stakeholders are urged to prioritize investment in technology-based infrastructure and innovation capacity to navigate competition in the Society 5.0 era.

The Interplay of Compensation and Working Facilities on Local Tax Revenue: A Data Panel Evidence of Municipalities in East Borneo Ramadhani, Muhammad Harits Zidni Khatib; Mahardika, Swadia Gandhi; Rahmah, Asmadhini Handayani
The Eastasouth Journal of Social Science and Humanities Vol. 1 No. 03 (2024): The Eastasouth Journal of Social Science and Humanities (ESSSH)
Publisher : Eastasouth Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/esssh.v1i03.265

This study investigates the relationship between employee compensation, working facilities, and local tax revenue generation in East Kalimantan Province, Indonesia. Utilizing panel data multiple linear regression analysis, the research analyzes financial reports from ten Regencies and Cities (Balikpapan, Samarinda, Bontang, Kutai Timur, Kutai Barat, Kutai Kartanegara, Penajam Paser Utara, Berau, Mahakam Ulu, and Paser) over the period of 2017-2023. Employee compensation, represented by growth of employee expenditures (PBP), captures the year-to-year increase in personnel costs. Working facilities, represented by growth of goods and service expenditures (PBBJ), reflect the year-to-year change in spending on operational resources. The findings reveal a positive association between both growth in employee expenditures and growth in goods and services expenditures with local tax revenue, but these relationships are not statistically significant. This suggests that factors beyond employee compensation and working facilities likely play a more prominent role in driving regional tax revenue growth.

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