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PENGARUH ASIMETRI INFORMASI, LEVERAGE, UKURAN PERUSAHAAN DAN KEPEMILIKAN MANEJERIALTERHADAP EARNINGS MANAGEMENT Yogi Hady Afrizal; Mursalim Mursalim
AkMen JURNAL ILMIAH Vol 15 No 4 (2018): AkMen JURNAL ILMIAH
Publisher : Lembaga Penelitian dan Publikasi Nobel Indonesia

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

Abstract

This research focused on the profit of one source of information used by investors to take decision before investing in a company. But, they did not think of a way and the process of the creating these profits. This has been one of the cause of investor gets missinformation of a candidate company places they would invest.This research applied quantitative method in revealing the data, using secondary data in the form of financial statement. Population in this research derived from Stock Indonesian Exhange (BEI) in Index LQ-45 since 2015-2017. The analysis technique of data used in this research was multiple regression analysis technique.The researcher concluded that the testing of hypotheses in the research indicated that asimetry information, leverage, and managerial ownership significant and positive of earnings management, while the firm size not significant and negative of earnings management.
Edukasi Digital Marketing Untuk Mendukung UMKM Bertumbuh Di Era Pandemi Covid-19 Thalib, Irfandy; Araz, Rezty Amalia; Sucipto, Kiki Resky Ramdhani; Afrizal, Yogi Hady; Ahmad, Sukri
Jurnal Ilmiah Ecosystem Vol. 22 No. 2 (2022): ECOSYSTEM Vol. 22 No 2, Mei - Agustus Tahun 2022
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35965/eco.v22i2.1558

Abstract

Kegiatan pengabdian kepada masyarakat yang akan dilaksanakan berupa edukasi kepada masyarakat melalui kegiatan pelatihan digital marketing untuk UMKM yang masih awam terhadap digital marketing. Digital marketing adalah sesuatu yang sangat mendesak bagi setiap pelaku UMKM gunakan untuk. Oleh karena itu, untuk ikut andil berkontribusi pada hal ini, kami pun menginisiasi pelatihan digital marketing untuk membantu para pelaku UMKM untuk mengerti lebih dalam mengenai apa itu digital marketing dan bagaimana implementasi digital marketing yang paling efektif dan efisien untuk usaha mereka. Manfaat yang didapatkan dari kegiatan Pengabdian Kepada Masyarakat ini adalah membantu UMKM Indonesia tumbuh sehingga target jumlah pengusaha di Indonesia bisa meningkat, yang pada akhirnya mebantu ekonomi Indonesia untuk tumbuh. Community service activities that will be carried out are in the form of educating the community through digital marketing training activities for UMKM who are still unfamiliar with digital marketing. Digital marketing is something that is very urgent for every UMKM actor to use. Therefore, to contribute to this, we also initiated digital marketing training to help UMKM to understand more deeply what digital marketing is and how to implement the most effective and efficient digital marketing for their business. The benefits obtained from this Community Service activity are to help Indonesian UMKM grow so that the target number of entrepreneurs in Indonesia can increase, which in turn helps the Indonesian economy to grow.
Studi Fundamental Intensi Cashless Society Pada Millennials Dan Post Millennials Indonesia Syarief Dienan Yahya; Yogi Hady Afrizal; Muhammad Fachrul Salam
Jurnal Mirai Management Vol 8, No 3 (2023)
Publisher : STIE AMKOP

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/mirai.v8i3.5724

Abstract

Perkembangan transaksi ekonomi keuangan digital telah mengalami pertumbuhan yang sangat pesat kemudian mengantarkan alat transaksi keuangan konvensional pada ujung masanya. Beberapa pakar bersepakat bahwa Indonesia saat ini tengah berada pada ambang gerbang “kiamat uang kertas“ dan peralihan pola perilaku masyarakat Indonesia untuk mengarah pada cashless society. Penelitian ini akan mengembangkan model UTAUT yang dimodifikasi dalam menilai perilaku intensi penggunaan transaksi elektronik pada generasi Millennials dan Post Millennials Indonesia. Penelitian ini melibatkan 218 responden yang merupakan orang yang lahir pada rentang tahun 1980 sampai dengan tahun 2000 dan aktif bertransaksi menggunakan pembayaran elektronik e-money minimal 5 kali dalam kurun waktu sebulan terakhir. Hasil penelitian menunjukkan bahwa variabel Performance Expectancy, Effort Expectancy, dan Social Influence berpengaruh signifikan dan variabel Facilitating Conditions tidak berpengaruh signifikan terhadap Continuance Intention. Variabel Gender tidak dapat memoderasi pengaruh semua variabel independen terhadap Continuance Intention, kecuali Social Influence. Variabel Trust tidak dapat memoderasi pengaruh semua variabel independen terhadap Continuance Intention, kecuali Performance Expectancy dan Social Influence. Kata Kunci: Cashless Society; e-money; Electronic Payment; Millennials; Post Millennials
MENJADI SMART DIGITALPRENEUR UNTUK GENERASI MILLENIAL PADA SISWA SMA DI MAKASSAR Aras, Rezty Amalia; Rahmawati, Aulia; Afrizal, Yogi Hady; Salam, Muhammad Fachrul; Sucipto, Kiki Resky Ramdhani; Rijal, Syamsul; Juhri, Juhri
GLOBAL ABDIMAS: Jurnal Pengabdian Masyarakat Vol. 4 No. 1 (2024): Mei 2024, GLOBAL ABDIMAS
Publisher : Unit Publikasi Ilmiah Perkumpulan Intelektual Madani Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51577/globalabdimas.v4i1.513

Abstract

Di era digital yang terus berkembang, menjadi seorang digitalpreneur adalah tantangan menarik dan menjanjikan, terutama bagi generasi milenial. Siswa SMA yang memiliki keterampilan teknologi, kreativitas, dan semangat kewirausahaan, memiliki potensi besar untuk meraih kesuksesan dalam dunia bisnis digital. Kegiatan seminar "Smart Digitalpreneur untuk Generasi Z" bertujuan memberikan wawasan dan simulasi kepada siswa di Makassar. Melalui kegiatan ini, kami mencoba untuk menunjukkan pentingnya kreativitas dan pemahaman pasar dalam bisnis digital. Kegiatan ini juga mencoba untuk membuka pikiran peserta seminar melalui materi-materi yang disampaikan tentang bagaimana menyiapkan diri menjadi digitalpreneur yang cerdas dan inovatif, dengan hasil yang menunjukkan peningkatan pemahaman dan keterampilan peserta. Pelaksanaan PKM ini telah diikuti oleh 24 siswa dan mahasiswa dari sekolah dan perguruan tinggi di Makassar. Seminar dilakukan secara luring di Auditorium Institut Teknologi dan Bisnis Kalla. Hasil survei pasca-kegiatan menunjukan ketertarikan peserta pada kegiatan seminar ini.
MERMUMUSKAN IDE SOLUSI DIGITAL MELALUI METODE DESAIN THINKING Afrizal, Yogi Hady; Salam, Muhammad Fachrul; Hilalulya, Hilalulya
Al-Mulk: Jurnal Pengabdian Masyarakat Vol 2, No 1 (2024)
Publisher : Institut Agama Islam Negeri Ternate

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46339/al-mulk.v2i1.1315

Abstract

This activity is a form of Indonesia's attention to bringing out new seeds of young innovators in digital business. with the Hack4ID activity which was organized by the National 1000 startup movement in Makassar City for 2 days with the participation of as many teams as the topic of logistics in MSMEs which produced brilliant ideas that were ready to be tested. This activity was carried out using the design thinking method where participants were faced with initial user problems to create ideas as solutions to the initial problems they encountered from their users.Keywords: Startup; Desain Thinking; Inovasi; Digital.
Use of Cashless Payment and Its Implications for Impulsive Buying: Examining Consumer Behavior Patterns in the Digital Era in E-Commerce Fitriyani; Afrizal, Yogi Hady
SENTRALISASI Vol. 14 No. 1 (2025): January
Publisher : Universitas Muhammadiyah Sorong

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33506/sl.v14i1.3818

Abstract

This research aims to determine consumer behavior patterns in using non-cash payments and the implications for impulsive purchases in e-commerce. This research uses qualitative methods to gain in-depth insight from each informant, so the Unified Theory of Acceptance and Use of Technology (UTAUT2) approach was chosen to determine this pattern. The research results reveal that the convenience offered by non-cash payments accelerates a person's decision making when shopping, which encourages impulsive buying behavior where shopping decisions are taken quickly without planning. The implication of this research is that the development of cashless payments not only provides practical benefits in daily transaction activities, but also creates new shopping patterns that combine convenience and psychological encouragement through promotional offers. This shows how digitalization in payment methods is not just a means of payment but also a means of influencing consumer behavior in the current digital era.
The Cashless Payment Paradox in Sustainable Consumption Trends: Between Efficiency and Overconsumption Fitriyani, Fitriyani; Afrizal, Yogi Hady
Dinasti International Journal of Economics, Finance & Accounting Vol. 6 No. 4 (2025): Dinasti International Journal of Economics, Finance & Accounting (September - O
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v6i4.5116

Abstract

This study aims to examine the contradictory nature between the benefits and risks arising from the use of cashless payment systems in relation to sustainable consumption patterns in society. Employing a qualitative approach, this research seeks to explore in depth the contradictory aspects between the convenience offered by cashless payments and the principles of sustainable consumption, which emphasize environmental preservation. The research is centered in the city of Makassar. The findings reveal that cashless payment systems function as a double-edged sword: on one hand, they provide efficiency and ease in transactions; on the other hand, they carry significant, often hidden, risks of promoting overconsumption, especially in the absence of strong self-control and adequate systemic interventions in the use of such digital payment technologies. The implications of this research are expected to offer valuable insights for policymakers, business practitioners, and consumers on how to harness digital payment technologies to support more sustainable consumption patterns, while mitigating the risks of overconsumption that may be detrimental to both individuals and the environment.