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All Journal Jurnal Akuntansi dan Keuangan Jurnal Ilmu Sosial dan Humaniora Jurnal Pengabdian Masyarakat Bidang Sosial dan Humaniora GIAT: Jurnal Teknologi untuk Masyarakat Priviet Social Sciences Journal INJECT Interdisciplinary Journal of Communication Indonesian Journal of Taxation and Accounting
Muhamad Amir Ariandi
STMIK Widya Cipta Dharma
Religion Computer Science & IT Economics, Econometrics & Finance Education Engineering Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences Other

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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.
Trust as a mediator between customer experience and repurchase intention: Evidence from TikTok Shop Users Muhamad Amir Ariandi; Muhammad Rinaldi
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.
Perceived Ease of Use and Repurchase Intention: The Role of Customer Satisfaction in Mobile Banking Muhamad Amir Ariandi; Renni Mayasari; Yunita Yunita; Aisyah Fajriantini; Rizky Zakariyya Rasyad
SOSMANIORA: Jurnal Ilmu Sosial dan Humaniora Vol. 5 No. 2 (2026): Juni 2026
Publisher : Yayasan Literasi Sains Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55123/sosmaniora.v5i2.7939

Abstract

This study investigates the relationship between perceived ease of use and repurchase intention by considering customer satisfaction as a mediating variable among Livin’ by Mandiri users in Samarinda. The increasing adoption of digital banking has created intense competition, making it essential for banks to improve user experience in order to maintain customer loyalty. A quantitative research approach was applied using a survey method. Data were obtained from 100 respondents through an online questionnaire and analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM) with SmartPLS. The findings reveal that perceived ease of use does not directly influence repurchase intention. However, it has a significant positive impact on customer satisfaction, which subsequently affects repurchase intention. In addition, customer satisfaction functions as a full mediator in the relationship between perceived ease of use and repurchase intention. These results indicate that ease of use alone is insufficient to encourage continued usage unless it contributes to a satisfying user experience. Therefore, banks should prioritize enhancing overall user satisfaction alongside system usability to improve customer retention in digital banking services.
Gerakan Bersih Pantai: Kolaborasi Mahasiswa dan Masyarakat dalam Menjaga Kebersihan dan Kelestarian Ekosistem Pesisir di Pantai Panrita Lopi Muhamad Amir Ariandi; Rizky Zakariyya Rasyad; Renni Mayasari; Muhammad Nur Madani; Yunita Yunita
ABDISOSHUM: Jurnal Pengabdian Masyarakat Bidang Sosial dan Humaniora Vol. 5 No. 2 (2026): Juni 2026
Publisher : Yayasan Literasi Sains Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55123/abdisoshum.v5i2.7981

Abstract

This community service activity aims to enhance public awareness of the importance of maintaining coastal environmental cleanliness through a beach clean-up movement at Panrita Lopi Beach, Muara Badak District. This activity was motivated by the presence of waste scattered along the coastal area, which negatively affects environmental quality, visitor comfort, and the sustainability of the coastal ecosystem. The method applied was a participatory action approach, involving students and local communities directly in environmental education and beach clean-up activities. Data were collected through observation, documentation, and simple interviews to assess initial conditions, implementation processes, and changes after the activity. The results indicate that the beach clean-up movement significantly improved coastal cleanliness, increased community participation, and fostered collective awareness in maintaining environmental sustainability. Furthermore, the improved beach condition contributed positively to visitor comfort and enhanced the potential attractiveness of the area as a local tourism destination. This activity demonstrates that collaboration between students and the community can serve as an effective strategy for preserving coastal ecosystems while supporting the development of sustainable, environmentally based tourism.
Digitalisasi Pencatatan Keuangan melalui Pendampingan Aplikasi Money Tracker pada Toko Hawaii Aisyah Fajriantini; Muhamad Amir Ariandi; Ulfah Nurfadhila; Vilianty Rafida
ABDISOSHUM: Jurnal Pengabdian Masyarakat Bidang Sosial dan Humaniora Vol. 5 No. 2 (2026): Juni 2026
Publisher : Yayasan Literasi Sains Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55123/abdisoshum.v5i2.8267

Abstract

This community service activity aims to improve financial literacy and the independence of the manager of Toko Hawaii Alat Jahit Samarinda in conducting digital business financial recording. The main problems faced by the partner include irregular and unstructured recording of income and expenses, as well as the potential mixing of personal and business finances. The activity was carried out using a participatory training approach through initial observation, interviews, financial management education, mentoring in the use of Money Tracker, transaction recording practice, and evaluation of the partner’s ability. Changes were measured using a structured observation sheet with indicators covering understanding of financial recording, income recording, expense recording, transaction categorization, separation of personal and business finances, and the ability to read financial summaries. The results show that the partner began to understand the importance of transaction recording as a basis for business control, started to develop the habit of recording income and expenses, and became more aware of the importance of separating business and personal finances. This activity indicates that MSME financial digitalization requires not only an application but also personal mentoring that can align technology with the partner’s habits and needs.
Optimalisasi Instagram Guna Meningkatkan Daya Saing UMKM Soto Ayam Cak Pon melalui Pendampingan Digital Marketing Muhamad Amir Ariandi; Yunita Yunita; Amelia Yusnita; Muhammad Rinaldi; Nardi Nardi
ABDISOSHUM: Jurnal Pengabdian Masyarakat Bidang Sosial dan Humaniora Vol. 4 No. 4 (2025): Desember 2025
Publisher : Yayasan Literasi Sains Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55123/abdisoshum.v4i4.7005

Abstract

This community service program aims to enhance the competitiveness of the MSME Soto Ayam Cak Pon by optimizing the use of Instagram as a digital marketing tool. The mentoring activities were carried out through a hands-on practice approach to ensure that the business owner could directly understand and apply various Instagram business features. Data collection techniques included observation, interviews, and documentation to identify the partner’s initial needs and to assess improvements in digital literacy after the mentoring process. The results indicate that the MSME owner successfully created a business email, developed and optimized an Instagram account, arranged an informative business profile, linked WhatsApp contact and business location, and produced reels content to support visual promotion. The activation of the professional dashboard also enabled the owner to monitor account performance and understand audience engagement patterns. These improvements demonstrate that structured social media utilization can expand promotional reach and strengthen the business’s market presence. This program highlights the essential role of digital literacy in improving the competitiveness of culinary MSMEs in the digital era and serves as a foundation for further development of sustainable digital marketing strategies.
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.
Developing a Fintech Adoption Readiness Index for Coastal Tourism MSMEs within a Place-Based Blue Economy Framework Muhammad Rinaldi; Muhamad Amir Ariandi; Muhammad Nur Madani
Indonesian Journal of Taxation and Accounting Vol 4, No 3 (2026): September 2026
Publisher : Academic Bright Collaboration

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.66053/ijota.v4i3.1199

Abstract

Purpose – This study examines fintech adoption readiness among coastal tourism MSMEs and explores variations across locations with different business and supporting conditions.Methods – An explanatory sequential mixed methods design was used. Questionnaire data were collected from 60 MSMEs across 20 coastal tourism destinations in Balikpapan and Kutai Kartanegara using convenience sampling. The assessment covered four dimensions digital readiness, fintech adoption readiness, managerial and financial readiness, and local ecosystem readiness. Interviews with four informants were then used to explain the quantitative patterns. Descriptive internal-consistency checks and sensitivity analyses were also conducted.Findings – The overall readiness score was 62.00, close to the descriptive boundary between moderately ready and ready. Digital readiness recorded the highest score at 73.00, while fintech adoption readiness was lowest at 47.00. Balikpapan had the highest regional score, followed by Samboja, Muara Badak, and Marang Kayu. Sensitivity analysis showed that the broad regional pattern remained relatively stable, although classifications near the cut off point changed under alternative weighting and threshold assumptions. The findings indicate that digital capacity and supporting conditions are more developed than consistent fintech engagement and its integration into financial management. Similar overall scores also reflected different combinations of strengths and weaknesses across locationsResearch implications – MSME support should connect digital payments with transaction recording, cash flow monitoring, separation of business and personal finances, and the use of payment histories for business decisions.Originality – This study offers an exploratory multidimensional assessment that combines digital capacity, fintech readiness, financial management, and local conditions in coastal tourism settings. It also highlights how readiness gaps differ across coastal locations, supporting more targeted MSME digitalization interventions.
Customer Satisfaction as a Mediating Factor in QRIS Repurchase Intention: Evidence from Culinary MSME Consumers in Samarinda Muhamad Amir Ariandi; Muhammad Nur Madani
SOSMANIORA: Jurnal Ilmu Sosial dan Humaniora Vol. 5 No. 3 (2026): September 2026
Publisher : Yayasan Literasi Sains Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55123/sosmaniora.v5i3.8279

Abstract

The increasing adoption of QRIS payment in Indonesia has transformed consumer transaction behavior, particularly in culinary micro, small, and medium enterprises. However, understanding the factors that encourage consumers to reuse QRIS payment remains important, as repeated usage is not only determined by technological adoption but also by user satisfaction. This study aims to examine the effect of perceived ease of use and perceived security on repurchase intention, with customer satisfaction as a mediating variable in QRIS payment usage. This study employed a quantitative approach with an explanatory research design. Data were collected through an online questionnaire from 158 QRIS users who had conducted transactions at culinary MSMEs in Samarinda City. The data were analyzed using Partial Least Squares Structural Equation Modeling through SmartPLS. The results show that perceived ease of use and perceived security significantly affect customer satisfaction. Customer satisfaction also significantly influences repurchase intention. In addition, perceived ease of use has a significant direct effect on repurchase intention, while perceived security does not directly affect repurchase intention. The mediation analysis shows that customer satisfaction partially mediates the relationship between perceived ease of use and repurchase intention and fully mediates the relationship between perceived security and repurchase intention. These findings highlight the importance of ease, security, and satisfaction in encouraging repeated QRIS usage and provide practical implications for culinary MSMEs and digital payment providers.
Co-Authors Aisyah Fajriantini Amelia Yusnita Melda Aulia Ramadhani Muhammad Harits Zidni Khatib Ramadhani Muhammad Nur Madani Muhammad Rinaldi Nardi Renni Mayasari Rizky Zakariyya Rasyad Sitti Rahma Sudirman Ulfah Nurfadhila Yunita Yunita