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All Journal Jurnal Mirai Management SENTRALISASI AkMen JURNAL ILMIAH Jurnal Ilmiah Ecosystem Jurnal Ilmiah Akuntansi Peradaban Jurnal Pengabdian kepada Masyarakat Nusantara Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) Global Abdimas: Jurnal Pengabdian Masyarakat Al-Mulk: Jurnal Pengabdian Masyarakat Indonesian Journal of Taxation and Accounting
Yogi Hady Afrizal
Institut Teknologi Dan Bisnis Kalla
Agriculture, Biological Sciences & Forestry Humanities Automotive Engineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Public Health Social Sciences Transportation Other

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Menelaah Adopsi Konsumen Pada Cashless Payment Pasca Pandemi Sebagai Upaya Menuju Cashless Society Afrizal, Yogi Hady; Dienan Yahya, Syarief; Zakiyabarsi , Furqan
Jurnal Ilmiah Akuntansi Peradaban Vol 9 No 2 (2023)
Publisher : Universitas Islam Negeri Alauddin Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24252/jiap.v9i2.41293

Abstract

This research aims to understand the consumer adoption patterns of cashless payments post the Covid-19 pandemic. The research method employed in this study is qualitative with a descriptive approach. The research is focused on two study locations: Makassar City and Parepare City. The results of the study indicate that the adoption pattern of users for cashless payments post-pandemic is characterized by users preferring cashless payments due to their convenience, efficiency, financial transparency, and the rewards they receive. Currently, cashless payment facilities are still primarily concentrated in urban areas, which has an impact on the sustainability of a cashless society. Regarding the costs incurred, they are perceived to be proportional to the convenience offered, and cashless payment has become an optional choice for users in their current transactions.
Meningkatkan Potensi Digitalpreneur ditengah Nyaris Teknologi Amalia Aras, Rezty; Hady Afrizal, Yogi; Fachrul Salam, Muhammad; Resky Ramdhani Sucipto, Kiki; Sukri Ahmad, Muhammad
GLOBAL ABDIMAS: Jurnal Pengabdian Masyarakat Vol. 2 No. 2 (2022): November 2022, GLOBAL ABDIMAS
Publisher : Unit Publikasi Ilmiah Perkumpulan Intelektual Madani Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51577/globalabdimas.v2i2.387

Abstract

Pelaksanaan PKM dengan tema menjadi digitalpreneur di tengah nyaris teknologi yang dilaksanakan oleh program studi bisnis digital berkolaborasi dengan Skena diikuti sebanyak 81 orang dari berbagai macam latar belakang. Pengabdian ini dilaksanakan dalam bentuk webinar via aplikasi zoom. Terlihat antusiasme peserta saat mengikuti webinar dengar pertanyaan yang diajukan ke pemateri dan feedback yang diperoleh bersifat positif dan beberapa masukan topik untuk kegiatan webinar selanjutnya seperti peran media sosial dalam digital marketing, business model canvas, dan lain sebagainya. Ada beberapa opsi yang disampaikan pemateri untuk menjadi Digitalpreneur Membuat toko online, Bisnis Afiliate, Droship, Content Creator, Penulis Digital, Mengajar Online, Menawarkan jasa skill. Kata kuncinya ada 3 yakni Adaptif, Solutif dan Inovatif.
Revealing the Relevance of Activity Based Costing Accounting in Single Product Manufacturing: Evidence from Coffee Processing MSMEs in Indonesia Muhammad Sapril Sardi Juardi; Yogi Hady Afrizal; Jamaluddin Majid; Hardiwansyah
Indonesian Journal of Taxation and Accounting Vol 4, No 1 (2026): March 2026
Publisher : Academic Bright Collaboration

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.66053/ijota.v4i1.355

Abstract

Purpose –This study seeks to enhance the accuracy of Activity‑Based Costing (ABC) relative to traditional methods in determining the Cost of Goods Sold for a single product coffee enterprise. The research gap emerges because prior studies predominantly examine industries with complex product lines, while the application of ABC in single product MSMEs remains understudied, leaving its theoretical contribution insufficiently explored.Methods –This study employs a qualitative case study at CV Berkat Asia, a single product coffee MSME. Data analysis integrates interviews with the production manager to identify activities and cost drivers, supported by annual production cost reports. The ABC method is applied through a two-stage allocation process across four cost pools.Findings – The results showed that the traditional method caused an undercosting of IDR 2.09 per unit, or an aggregate total of IDR 2,608,835 over ten months of production. This distortion arises from the use of a single volume-based overhead rate that does not reflect resource consumption at the batch and facility level, such as machine fuel and quality inspection. In contrast, the ABC method provides a more accurate cost allocation by tracing overhead to the activities actually consumed.Research implications –This study challenges the prevailing assumption that ABC is applicable only to complex industries and demonstrates its relevance for single product MSMEs by enhancing cost transparency and supporting more robust strategic decision making. In doing so, the study offers a meaningful theoretical contribution to cost accounting literature within the context of small and simple manufacturing entities.
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.
Co-Authors Ahmad, Sukri Akbar, Andi Makkulai Al Faqih, Shofwan Andi Tenri Pada Aras, Rezty Amalia Araz, Rezty Amalia Aulia Rahmawati Darwis, Analta Denk Rimakka, Al Isra Fatikah Indriaharti Fitriyani Fitriyani Fitriyani Fitriyani Fitriyani Furqan Zakiyabarsi Hardiwansyah Hilalulya, Hilalulya Jamaluddin Majid Muhammad Sapril Sardi Juardi Mursalim Mursalim Resky Ramdhani Sucipto, Kiki Resky Ramdhani, Kiki Rimakka, Al Isra Denk Siswahyudianto Sucipto, Kiki Resky Ramdhani Sukri Ahmad, Muhammad Syaharuddin, Achmad Zulfajri Syamsul Rijal Syarief Dienan Yahya Thalib, Irfandy Zaparani, Desika Nafadilah