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All Journal Jurnal Masharif al-Syariah: Jurnal Ekonomi dan Perbankan Syariah Jurnal Sistem Informasi, Manajemen, dan Akuntansi (SIMAK) Al-Kharaj: Journal of Islamic Economic and Business Journal of Innovation Research and Knowledge Journal of International Conference Proceedings 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
Muhammad Rinaldi
Universitas Mulawarman
Religion Arts Humanities Civil Engineering, Building, Construction & Architecture Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Social Sciences Other

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PENGARUH CORPORATE SOCIAL RESPONSIBILITY, POLITICAL CONNECTION, CAPITAL INTENSITY DAN INVENTORY INTENSITY TERHADAP TAX AGGRESSIVENESS Muhammad Rinaldi; Novita Weningtyas Respati; Fatimah Fatimah
SIMAK Vol 18 No 02 (2020): Jurnal Sistem Informasi, Manajemen dan Akuntansi (SIMAK)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Atma Jaya Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35129/simak.v18i02.118

Abstract

This study examines the influence of Corporate Social Responsibility (CSR), Political Connection, Capital Intensity, Inventory Intensity of Tax Aggressiveness. Samples were selected using a purposive sampling method so as many as 33 companies in the Basic Industry and Chemical sectors as population, which are listed on the Indonesia Stock Exchange in the 2016-2018 period. The results of this study indicate that Capital Intensity positive affects on Tax Aggressiveness, which indicates that the higher the Capital Intensity, it is suspected that the company practices Tax Aggresiveness. The Corporate Social Responsibility and Political Connection variables show the resultys do not have a positive effect, which means that the higher the level of CSR disclosure and the companies that have Political Connection, the company allegedly did not practice Tax Aggresiveness. Inventory Intensity variable does not affect the Tax Aggressiveness which shows that the high or low value of Invetory Intensity does not affect the presence or absence of the company allededly practicing Tax Aggressiveness.
The Impact of Bitcoin Halving Day on Stock Market in Indonesia Muhammad Harits Zidni Khatib Ramadhani; Yana Ulfah; Muhammad Rinaldi
Journal of International Conference Proceedings (JICP) Vol 5, No 3 (2022): 2022 BICAB International Conference Proceeding
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/jicp.v5i3.1800

Abstract

This study aims to determine the impact of the bitcoin halving day phenomenon that occurred on May 11, 2020, on abnormal return and trading volume activity on listed firms of index LQ45 on the Indonesia Stock Exchange. At the bitcoin halving day, there was a jump in the price of bitcoin and other cryptocurrencies. Based on the event theory, the researcher wanted to find out whether capital market investors in Indonesia tend to switch investment instruments to the cryptocurrency market with this phenomenon. These data were taken weekly for four weeks before the halving and four weeks after the 5-month halving. Using the Paired sample T-test to determine whether there is a difference in abnormal return and trading volume. The results showed that there was a significant difference between stock price’s abnormal return and trading volume before the halving day and after the bitcoin halving day. The abnormal return did not increase, but the trading volume decreased, which is thought to be due to the halving day
EFFECT OF PROFITABILITY, LEVERAGE, AND COMPANY SIZE ON TAX AVOIDANCE IN PLANTATION SECTOR COMPANIES Fida Oktafiani; Rahmat Putra Ahmad Hasibuan; Riata Dheasita Safira; Muhammad Rinaldi; Jenni Veronika Br Ginting
Journal of Innovation Research and Knowledge Vol. 2 No. 9: Februari 2023
Publisher : Bajang Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The purpose of this research is to analyze effect of profitability, leverage, and company size on tax avoidance in Plantation Sector Companies. This type of research is causal research with a quantitative approach. The type of data to be collected is secondary data in the form of quantitative data. The research data is obtained from information available on the official website of the Indonesia Stock Exchange, namely www.idx.co.id. This quantitative data is in the form of company financial reports, starting from 2018 to 2022. Sampling in this study is carried out using the census method, in which the entire target population is sampled. So the number of samples in this study are 14 companies. Testing the hypothesis in this study uses the estimation results of fixed effect model regression. The results show that profitability has a positive and significant effect on tax avoidance in Plantation Sector Companies. Leverage has a negative and significant effect on tax avoidance in Plantation Sector Companies. Company size has a positive and not significant effect on tax avoidance in Plantation Sector Companies.
Profitability and Company Size Have a Strong Influence on Tax Avoidance Eltie Christi Sandag; Clara Neltje Meini Rotinsulu; Vira Tandiawan; Muhammad Rinaldi
Al-Kharaj: Journal of Islamic Economic and Business Vol 4, No 2 (2022)
Publisher : IAIN Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (579.555 KB) | DOI: 10.24256/kharaj.v4i2.3602

Abstract

This study aims to determine the most dominant influence factor on tax evasion in manufacturing companies. The variables as indicators of this research are Return on Assets and company size. The research was conducted on 28 manufacturing companies from 2019 -2021 which are registered on the IDX, so a total of 84 companies The research method used statistical data processing, namely the determinant test and multiple linear regression. The results showed that the dominant influence on tax evasion was company size.
Financial Performance's Impact on Tax Avoidance Muhammad Rinaldi; Melda Aulia Ramadhani; Sitti Rahma Sudirman; Muhammad Harits Zidni Khatib Ramadhani
The Es Economics and Entrepreneurship Vol. 1 No. 03 (2023): The Es Economics And Entrepreneurship (ESEE)
Publisher : Eastasouth Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/esee.v1i03.74

Abstract

The issue in this study is Indonesia's inability to realize its full potential in terms of tax income, which is declining every year. This study investigates how tax avoidance is impacted by profitability and Leverage. For the Indonesia Stock Exchange (IDX) population in 2017–2019, 73 manufacturing firms in the Basic and Chemical Industry category were selected. So that 28 businesses satisfied the requirements, the sample was chosen using purposive sampling. The study concludes that profitability discourages tax evasion. Therefore, the corporation is more likely to engage in tax evasion the lower its profitability value. Leverage has no bearing on tax evasion. Hence businesses with high or low debt ratios can engage in it. Another result that can be justified is that.
Analysis of Tax Collection with Reprimand and Forced Letters at the North Makassar Sitti Rahma Sudirman; Muhammad Rinaldi; Muhammad Harits Zidni Khatib Ramadhani
The Es Economics and Entrepreneurship Vol. 1 No. 03 (2023): The Es Economics And Entrepreneurship (ESEE)
Publisher : Eastasouth Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/esee.v1i03.75

Abstract

This study examines the efficacy of tax collection using reprimand letters and forced letters at KPP Pratama Makassar Utara to discharge tax arrears. This study is based on the fact that the desired amount of tax income and collection varies yearly, implying that many taxpayers fail to meet their tax responsibilities, resulting in tax arrears. This study uses a descriptive analysis method to provide an overview of whether tax collection with a reprimand and forced letters have been effective at KPP Pratama Makassar Utara. The source of data used in this study is in the form of secondary data. Namely, the data obtained is processed data from the relevant agency and the data used to support the study's results. The research data obtained were analyzed using descriptive ratio analysis. The ratio analysis used is the effectiveness ratio. The results of this study show that the effectiveness of tax collection with reprimand letters in 2014-2017 is classified as ineffective and forced letters in 2014-2017 are classified as effective. This study relied on secondary data as its source of information. Specifically, the data gathered is processed data from the appropriate agency, and the data is utilized to support the study's findings. The collected research data were examined using descriptive ratio analysis. The effectiveness ratio was employed in the ratio analysis. According to the results of this study, the efficacy of tax collection with reprimand letters in 2014-2017 is categorized as ineffective, whereas the effectiveness of tax collection with forced notes in 2014-2017 is classed as effective.  
Workshop Paradigma Riset Terkini Dan Penggunaan Software SPSS Guna Meningkatkan Kualitas Penelitian Melda Aulia Ramadhani; Muhammad Rinaldi; Sitti Rahma Sudirman; Muhammad Harits Zidni Khatib Ramadhani
CARE: Journal Pengabdian Multi Disiplin Vol. 1 No. 2 (2023)
Publisher : Fakultas Agama Islam Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (636.802 KB) | DOI: 10.31004/care.v1i2.16130

Abstract

Pengabdian masyarakat ini bertujuan untuk lebih memajukan penelitian di bidang bisnis seperti manajemen, akuntansi dan ilmu ekonomi khususnya para peneliti di Kalimantan Timur untuk dapat bersaing dengan peneliti di provinsi lain melalui Perguruan Tinggi. Selain itu tujuan dari pelatihan ini diharapkan para peneliti dapat meningkatkan skill dan kenaikan jabatan fungsional dari instansi masing – masing dan bagi mahasiswa dapat meningkatkan kualitas penelitiannya. Sasaran pengabdian ini adalah para peneliti dan mahasiswa yang berdomisili di Kalimantan Timur. Solusi yang dapat dilakukan adalah dengan mengadakan pelatihan dengan materi yaitu Paradigma Riset Terkini dan Pengumpulan Data dan Pelatihan SPSS. Hasil Pengabdian ini adalah dengan adanya komitmen yang terbayarkan karena semuanya berjalan lancar dan sesuai jadwal, dan sebagian besar peserta dapat memahami informasi yang diberikan. Partisipasi peserta dalam proses kegiatan menunjukkan bahwa mereka bersemangat dengan materi yang diberikan. Beberapa peserta mengungkapkan antusiasmenya untuk mengikuti kegiatan tersebut dengan menyarankan agar dilanjutkan pada hari lain dengan waktu pelatihan yang lebih banyak dan program pelatihan konsep statistik lanjutan seperti penggunaaan Structural Equation Modelling (SEM) menggunakan AMOS, LISREL, Smart PLS, Eviews.
Pengaruh Current Ratio dan Debt to Equity Ratio terhadap Return Saham Pada Perusahaan Subsektor Otomotif dan Komponen yang terdaftar di Bursa Efek Indonesia Melda Aulia Ramadhani; Muhammad Rinaldi; Sitti Rahma Sudirman; Muhammad Harits Zidni Khatib Ramadhani
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

Abstract

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.
PEMANFAATAN APLIKASI KEUANGAN SIAPIK DALAM PEMBUATAN LAPORAN KEUANGAN UMKM DI DESA KANDOLO KECAMATAN TELUK PANDAN KABUPATEN KUTAI TIMUR Muhammad Harits Zidni Khatib Ramadhani; Muhammad Rinaldi; Sitti Rahma Sudirman; Abdurrahman Maulana Yusuf; Melda Aulia Ramadhani
Eastasouth Journal of Impactive Community Services Vol 1 No 03 (2023): Eastasouth Journal of Impactive Community Services (EJIMCS)
Publisher : Eastasouth Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/ejimcs.v1i03.134

Abstract

Abstract: Teknologi yang digunakan untuk otomatisasi hanyalah salah satu aspek dari transformasi digital. Selain itu, dibutuhkan sumber daya manusia yang dapat menjalankannya. Beberapa UMKM tidak menyadari bahwa usahanya cenderung stagnan karena ketidaksiapan dalam menghadapi dunia digitalisasi ini. Akibatnya, para pelaku UMKM mungkin mengambil tindakan untuk meningkatkan kualitas sumber daya manusia mereka. Dengan mengikuti pelatihan pelatihan dan literasi yang berkaitan dengan digitalisasi keuangan dan akuntansi. Digitalisasi keuangan dan akuntansi semakin memudahkan siapa saja untuk membuat laporan keuangan, laporan keuangan memudahkan pemilik dalam mengevaluasi hasil kegiatan perusahaan. memberikan gambaran untuk membuat perencanaan, pengendalian dan melakukan evaluasi.Komunitas aren Genjah gula semut desa Kandolo di kecamatan Teluk Pandan pada umumnnya mengalami kesulitan dalam sistem pencatatan keuangan, terlebih beberapa pelaku UMKM yang memproduksi gula semut mulai mengalami kenaikan permintaan sehingga mulai menangani transaksi yang lebih banyak dan lebih komplek, oleh karena itu perlu ada nya sistem pencatatan keuangan yang bisa mengakomodir peningkatan transaksi tersebut, di sisi lain para pelaku usaha juga mengeluhkan sulitnya akses ke pengajuan kredit untuk kebutuhan penigkatan kapasitas produksi dan operasional, karena salah satu syarat dari pengjuan kredit adalah laporan keuangan, sementara itu para pelaku UMKM belum bisa membuat laporan keuangan yang baik dan sesuai dengan kaidah yang berlaku, Oleh karena itu dilakukan kegiatan lapangan berupa sosialisasi dan pendampingan tentang pembuatan laporan keuangan memanfaatkan aplikasi SIAPIK, aplikasi ini dibuat khusus oleh Bank Indonesia Untuk mengakomodir kegiatan UMKM, para pelaku UMKM aren genjah di desa Kandolo menunjukan respon positif.
Potential Sectors That Can Help Increase Local Revenue in Mahakam Ulu Muhammad Harits Zidni Khatib Ramadhani; Muhammad Rinaldi; Abdurrahman Maulana Yusuf; Sitti Rahma Sudirman; Melda Aulia Ramadhani
The ES Accounting And Finance Vol. 1 No. 03 (2023): The Es Accounting And Finance (ESAF)
Publisher : Eastasouth Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/esaf.v1i03.103

Abstract

This study aims to find sectors that can contribute to the increase in Local Original Income (PAD) of Mahakam Ulu Regency. Mahakam Ulu Regency has the potential of natural and human resources that can be utilized to encourage regional economic growth. Therefore, this study was conducted to understand the sectors contributing to PAD. The research method used involves analyzing the economic data of Mahakam Ulu Regency, identifying potential resources, and mapping the sectors' potential using tools such as LQ analysis, Klassen typology analysis, and Shift Share analysis. The results showed that several potential sectors affect the increase in PAD in Mahakam Ulu Regency: agriculture, forestry, fisheries, warehousing, and transportation. To improve PAD, it is necessary to carry out a development plan that includes development strategies for potential sectors, supporting policies, and implementation steps.
Co-Authors Abdurrahman Maulana Yusuf Abdurrahman Maulana Yusuf Clara NM. Rotinsulu Eltie Christi Sandag Fida Oktafiani Jenni Veronika Br Ginting Melda Aulia Ramadhani Melda Aulia Ramadhani Muhammad Harits Zidni Khatib Ramadhani Muhammad Harits Zidni Khatib Ramadhani Novita Weningtyas Respati Rahmat Putra Ahmad Hasibuan Riata Dheasita Safira Sitti Rahma Sudirman Sitti Rahma Sudirman Vira Tandiawan Yana Ulfah