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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) Ilomata International Journal of Management Nusantara Hasana Journal 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 Nursing 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.
How Ethical Leadership Is Practiced in Public Bureaucracy: A Qualitative Inquiry Jemi Pabisangan Tahirs; Otto Randa Payangan; Angelino Dos Santos; Muhammad Ichwan Musa; Yogi Hady Afrizal
Ilomata International Journal of Management Vol. 7 No. 3 (2026): July 2026
Publisher : Yayasan Sinergi Kawula Muda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61194/ijjm.v7i3.2251

Abstract

This study explores how ethical leadership is practiced and experienced by senior bureaucratic leaders in Indonesian public institutions. Using a qualitative phenomenological approach, data were collected through in-depth interviews and document analysis involving eight experienced leaders from central and regional government organizations. The findings reveal three interrelated dimensions of ethical leadership: exemplary behavior, moral courage in high-risk decision-making, and relational justice toward subordinates, particularly in regulatory gray areas. These results suggest that ethical leadership is enacted as a contextually grounded and reflective moral practice, extending beyond formal compliance. The study highlights the relevance of integrating moral reasoning into leadership development while providing an experience-based perspective on ethical leadership in public administration.
PELATIHAN DESIGN THINKING DAN PROTOTYPING UI/UX UNTUK IDE STARTUP SISWA SMA Syamsul Rijal; Aulia Rahmawati; Rezty Amalia Aras; Furqan Zakiyabarsi; Hany Alexandria; Muhammad Fachrul Salam; Yogi Hady Afrizal; Andi Jamiati Paramita; Andi Hutami Endang; Kiki Resky Ramdhani Sucipto; Widia Febriyani
Nusantara Hasana Journal Vol. 6 No. 2 (2026): Nusantara Hasana Journal, July 2026
Publisher : Yayasan Nusantara Hasana Berdikari

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59003/nhj.v6i2.2294

Abstract

The development of digital technology has created a new ecosystem that requires young people, particularly Generation Z, to become not only passive digital consumers but also creators of innovative solutions through the startup ecosystem. An empathy-based Design Thinking approach is considered effective in producing human-centered solutions while shaping resilient, solution-oriented young entrepreneurial character. However, students at SMA SPIDI Maros still faced difficulties in understanding business idea validation and UI/UX prototype design. This community service program aimed to provide Design Thinking and UI/UX Prototyping training to support students' startup idea development while enhancing their digital literacy. The method employed a two-session training and workshop, consisting of a Design Thinking presentation and a UI/UX Prototyping workshop using Figma, implemented through four stages: identifying participant needs, designing materials, conducting the activity, and evaluation with follow-up. The program was held on 28 January 2026 and attended by 32 participants from grades 10 to 12. Evaluation results showed all indicators fell into the "Very Good" category, with the overall usefulness indicator scoring highest at 4.84/5 (97% agreement), while ease of using Figma scored lowest at 4.41/5 due to limited workshop time. These findings underscore the importance of continuous, multi-session mentoring programs for high school students in the future.
Co-Authors Ahmad, Sukri Akbar, Andi Makkulai Al Faqih, Shofwan Andi Hutami Endang, Andi Hutami ANDI JAMIATI PARAMITA Andi Tenri Pada Angelino Dos Santos Aras, Rezty Amalia Araz, Rezty Amalia Aulia Rahmawati Darwis, Analta Denk Rimakka, Al Isra Fatikah Indriaharti Febriyani, Widia Fitriyani Fitriyani Fitriyani Furqan Zakiyabarsi Hany Alexandria Hardiwansyah Hilalulya, Hilalulya Jamaluddin Majid Jemi Pabisangan Tahirs Kiki Resky Ramdhani Sucipto Muhammad Sapril Sardi Juardi Mursalim Mursalim Otto Randa Payangan Resky Ramdhani Sucipto, Kiki Resky Ramdhani, Kiki Rimakka, Al Isra Denk Siswahyudianto Sucipto, Kiki Resky Ramdhani Sukri Ahmad, Muhammad Syaharuddin, Achmad Zulfajri Syamsul Rijal Syamsul Rijal Syarief Dienan Yahya Thalib, Irfandy Zaparani, Desika Nafadilah