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Distribusi Bantuan Kemanusiaan Korban Terdampak Banjir di Kota Parepare Mulyana Machmud; Riza Amalia Rifani; Suwandi Suwandi
MASPUL JOURNAL OF COMMUNITY EMPOWERMENT Vol 4 No 2 (2022): MASPUL JOURNAL OF COMMUNITY EMPOWERMENT
Publisher : LP2M Universitas Muhammadiyah Enrekang

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Abstract

The community services activity carried out by the team of Andi Sapada Institute of Social and Business Parepare in the form of collecting donations and distributing aid to flood victims in Parepare City. The distribution of assistance was carried out in flood-prone areas by taking nine location points. The location points are Lompoe, Watang Bacukiki, Lapadde, Bumi Harapan, Lumpue, Galung Maloang, Kampung Baru, Tiro Sompe, and Ujung Baru sub-districts. This location was chosen based on the conditions and characteristics of flood-prone areas which refer to differences in flood intensity, number and population density. The conclusions obtained after this activity took place was that the flood disaster that occurred at several points in Parepare City at the end of 2022 resulted in material losses for individuals and communities in Parepare City. From field investigations, communications from related officials in the vicinity and monitoring of media coverage, several points were found that had the most severe impacts on Parepare City, namely in Lontangnge, Mangimpuru, dan Abbanuangnge the three of which were in Wattang Bacukiki sub-district, Bacukiki district and in Tegal, Lapadde sub-district, Ujung district. For this reason, the team took the initiative to donate and distribute aid whose visit was carried out on November 26 2022 and a handover was carried out by representatives from the team of lecturers from the Business Faculty majoring in Accounting with representatives of residents affected by the floods. It is hoped that the assistance will benefit residents, especially women and children who are there.
Mental Accounting and Self-Control Over Daily Expenses of Students Riza Amalia Rifani; Kamidin, Masruhi; Ramdani, Muh. Reza
Amsir Accounting & Finance Journal Vol 2 No 2 (2024): Juli
Publisher : Fakultas Bisnis Institut Ilmu Sosial dan Bisnis Andi Sapada

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56341/aafj.v2i2.526

Abstract

Daily life expenses are defined as a number of expenditures to produce or obtain a number of goods. For students undergoing studies, they are often faced with various problems and challenges in financial management. Students frequently have limitations in terms of income and expenses, making it difficult for them to manage their finances. Understanding that influences decision-making processes in controlling daily expenses is crucial. Mental accounting is an important psychological concept in financial decision-making. This study collected data from students in Parepare City, which was then processed using an application to form quantitative data. The study population consisted of all students registered at 3 campuses in Parepare City from various study programs and academic levels. In this research, the researcher utilized Probability Sampling known as Simple Random Sampling as the sample technique. The research findings indicate that mental accounting behavior and self-control have beneficial impacts on managing daily expenses for students. Students with high levels of mental accounting awareness show high consciousness of their daily spending patterns.
Sikap, Norma Subjektif, dan Kontrol Perilaku dalam Penghindaran Pajak UMKM: Studi pada Pelaku Usaha di Makassar Ridha Nirwana; Muh. Arif; Muh. Reza Ramdani; Riza Amalia Rifani
Center of Economic Students Journal Vol. 8 No. 3 (2025): July-September (2025)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56750/x4kjbj13

Abstract

Penelitian ini bertujuan untuk mengungkap strategi penghindaran pajak yang dilakukan oleh pelaku UMKM di Kota Makassar serta faktor-faktor yang memengaruhinya. Fokus penelitian diarahkan pada pengalaman subjektif para pelaku usaha dalam menghadapi kewajiban perpajakan. Metode yang digunakan adalah kualitatif deskriptif dengan pendekatan fenomenologi. Data dikumpulkan melalui wawancara dengan lima pelaku UMKM dan dianalisis menggunakan metode tematik serta naratif, dengan mengacu pada kerangka Theory of Planned Behavior (TPB). Hasil penelitian menunjukkan bahwa strategi penghindaran pajak dilakukan melalui praktik penundaan pembayaran, pelaporan sebagian pendapatan, serta kepatuhan yang bersifat formalitas. Faktor-faktor yang mendorong perilaku tersebut meliputi sikap negatif terhadap pajak, lemahnya norma sosial yang mendukung kepatuhan, serta kurangnya edukasi dan pendampingan bagi pelaku usaha dalam memahami kewajiban perpajakan.
Penerapan Sistem Pembayaran QRIS pada Sektor UMKM di Kota Parepare Riza Amalia Rifani
Amsir Accounting & Finance Journal Vol 1 No 1 (2023): Januari
Publisher : Fakultas Bisnis Institut Ilmu Sosial dan Bisnis Andi Sapada

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56341/aafj.v1i1.170

Abstract

Penelitian ini ditujukan untuk mengetahui. Pertama, bagaimana pengetahuan pelaku UMKM di Kota Parepare menggunakan QRIS, kedua, manfaat dalam menggunakan QRIS terhadap pelaku UMKM dan ketiga hambatan yang dialami pelaku UMKM di Kota Parepare dalam penggunaan QRIS sebagai alternatif sistem pembayarannya. Jenis penelitian ini menggunakan penelitian kualitatif deskriptif dengan metode pengumpulan data dengan observasi, wawancara dan studi pustaka. Hasil penelitian menyimpulkan bahwa pertama, pelaku UMKM di Kota Parepare sudah mengetahui QRIS sebagai sistem pembayaran digital yang dikeluarkan Bank Indonesia. Kedua, adanya QRIS membantu merchant mendapatkan pembayaran dari pelanggan atau pembeli dengan mudah, praktis, cepat dan aman. Ketiga, jaringan internet yang kurang stabil dalam melakukan transaksi sehingga menjadi kendala pembayaran dan adanya biaya merchant discount rate sebesar 0,07% yang diberlakukan pada beberapa UMKM di Kota Parepare.