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All Journal Fokus Ekonomi Jurnal Pemberdayaan Ekonomi GIAT: Teknologi untuk Masyarakat Priviet Social Sciences Journal Jurnal Nusantara Mengabdi INJECT Interdisciplinary Journal of Communication
Ariandi, Muhamad Amir
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Religion Humanities Computer Science & IT Economics, Econometrics & Finance Education Engineering Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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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.
Pendampingan Strategi Pemasaran pada UMKM untuk Meningkatkan Efektivitas Penjualan Berbasis Digital Marketing Ariandi, Muhamad Amir; Rinaldi, Muhammad
Jurnal Nusantara Mengabdi Vol. 4 No. 3 (2025): Juni
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/jnm.v4i3.4449

Abstract

Purpose: This community service program aims to support Micro, Small, and Medium Enterprises (UMKM) in developing and implementing digital marketing strategies. As a key pillar of Indonesia’s economy, many UMKM still rely on traditional marketing methods, which are less effective in reaching broader markets. Methodology/approach: The program was conducted in several stages: preparation, socialization, training, direct mentoring, evaluation, and monitoring. Participants were trained to use digital platforms such as Instagram, Facebook, and TikTok. Data were collected through surveys and interviews conducted before and after the program. Results/findings: The program significantly improved participants’ understanding and skills in digital marketing, content creation, platform management, and data analysis. UMKM successfully developed and implemented structured marketing strategies tailored to their businesses. Conclusion: This initiative effectively enhanced the digital marketing capabilities of UMKM, enabling them to shift from conventional methods to data-driven digital approaches. Structured mentoring was crucial to successful implementation. Continued support and monitoring are recommended to sustain the program’s impact and further boost UMKM competitiveness. Limitations: The program involved a limited number of participants, which may affect the generalizability of the findings. Contribution: The program contributes to strengthening UMKM digital literacy and marketing effectiveness through practical training and mentoring. It also encourages collaboration and knowledge-sharing among local entrepreneurs, supporting their growth in the digital economy.
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

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.
Trust as a mediator between customer experience and repurchase intention: Evidence from TikTok Shop Users Ariandi, Muhamad Amir; Rinaldi, Muhammad
Priviet Social Sciences Journal Vol. 5 No. 8 (2025): August 2025
Publisher : Privietlab

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55942/pssj.v5i8.661

Abstract

This study investigated the influence of customer experience on repurchase intention among TikTok Shop users, with trust acting as a mediating factor. Employing a quantitative approach and an explanatory research design, the study surveyed 100 respondents who had made at least two purchases on the TikTok Shop within the preceding six months. Data were gathered through an online questionnaire using a 5 point Likert scale and analyzed via Partial Least Squares Structural Equation Modeling (PLS-SEM) using SmartPLS software. The findings indicate that customer experience exerts a positive and significant effect on trust but does not have a direct impact on repurchase intention. Conversely, trust has a positive and significant effect on repurchase intention, and fully mediates the connection between customer experience and repurchase intention, underscoring the essential role of trust in building customer loyalty on social commerce platforms.
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 : Jurnal 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

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.
Co-Authors Fitria, Yunita Melda Aulia Ramadhani Muhammad Rinaldi Ramadhani, Muhammad Harits Zidni Khatib Sudirman, Sitti Rahma