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All Journal AKUNTABILITAS JAAKFE UNTAN ( (Jurnal Audit Dan Akuntansi Fakultas Ekonomi Universitas Tanjungpura) Jurnal Pendidikan Akuntansi (JPAK) Jurnal Riset Mahasiswa Akuntansi (JRMA) Jurnal Akuntansi dan Perpajakan KEUNIS Jurnal Ecodemica : Jurnal Ekonomi Manajemen dan Bisnis Kinerja: Jurnal Ekonomi dan Manajemen Akuntabel : Jurnal Ekonomi dan Keuangan Forum Ekonomi : Jurnal Ekonomi, Manajemen dan Akuntansi Jati: Jurnal Akuntansi Terapan Indonesia JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi) JOURNAL OF APPLIED BUSINESS ADMINISTRATION JOURNAL OF APPLIED MANAGERIAL ACCOUNTING Jurnal Ilmiah Akuntansi dan Finansial Indonesia JURNAL PENELITIAN EKONOMI DAN AKUNTANSI (JPENSI) Jurnal Akun Nabelo : Jurnal Akuntansi Netral, Akuntabel, Objektif Akurasi : Jurnal Studi Akuntansi dan Keuangan Accounting Global Journal Jurnal Akademi Akuntansi (JAA) Jurnal Ilmiah Manajemen Kesatuan Jurnal Adat dan Budaya Indonesia Eksos DEDIKASI PKM Abdimisi Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi (JEBMA) ABDI EQUATOR Akuntansi dan Teknologi Informasi JCA (Jurnal Cendekia Akuntansi) Accounting Research Unit (ARU JOURNAL) Journal of Management and Business Jurnal Akuntansi AKUNESA Jurnal Akuntansi Keuangan dan Bisnis Economic Reviews Journal Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) JRAP (Jurnal Riset Akuntansi dan Perpajakan) Capacitarea : Jurnal Pengabdian Kepada Masyarakat Jurnal Pengabdian Bukit Pengharapan Jurnal Sastra Indonesia JURALINUS JURDIASRA Jurnal Akuntansi
Rafles Ginting
Fakultas Ekonomi Dan Bisnis Program Studi Akuntansi-Universitas Tanjungpura
Religion Agriculture, Biological Sciences & Forestry Humanities Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Social Sciences Other

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Studi fenomenologi tentang mental accounting: pandemi versus endemi dalam se-buah analogi pengelolaan uang saku Rafles Ginting; Wan Roky Anugrah; Khristina Yunita
AKUNTABEL Vol 19, No 4 (2022): Desember
Publisher : Faculty of Economics and Business Mulawarman University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30872/jakt.v19i4.12275

Abstract

Sebuah Studi Fenomenologi Tentang Mental Accounting: Pandemi Versus Endemi dalam Sebuah Analogi Pengelolaan Uang Saku. Penelitian ini bertujuan untuk menemukan dan menjabarkan perbedaan perilaku mahasiswa saat pandemi dan saat endemi berlangsung dari sisi pengelolaan keuangan karena mahasiswa tentunya memiliki perbedaan perilaku terhadap kedua hal tersebut, terutama dalam pengeluaran uang mereka selama pandemi ataupun endemi berlangsung. Metode yang digunakan dalam penelitian ini adalah kualitatif dalam ranah interpretif dan analisis data deskriptif. Hasil penelitian ini menunjukkan kecenderungan mahasiswa untuk boros dalam karena kebosanan selama pandemi berlangsung. Diantara mereka juga mengalami pengurangan pengeluaran dibandingkan biasanya karena mereka tidak perlu memikirkan hal-hal lain karena orang tua yang mengatur hal-hal tersebut. Sedangkan pada saat endemi, efek samping berupa inflasi membuat para mahasiswa mengalami kesulitan dan lebih berhati-hati dalam mengolah keuangan mereka.
Seberapa Pentingkah Nilai Religiusitas dalam Mengurangi Budaya Penyebab Fraud pada Perusahaan? Rafles Ginting; V. Ananta Wikrama Tungga Dewi
JRAP (Jurnal Riset Akuntansi dan Perpajakan) Vol 9 No 1 (2022)
Publisher : Magister Akuntansi Universitas Pancasila

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

Abstract

ABSTRACT It is undeniable that the practice of fraud has become endemic and has spread to all lines of the company. In this study, it has a novelty in the form of a focus on the study from the point of view of religiosity. The method used is qualitative with a phenomenological approach to explore and reveal the deep meaning behind the phenomena that occur. Based on the results of research conducted, it proves that the value of religiosity that is applied and implemented in the company through the religiosity activities that are presented is said to be important in reducing and reducing the number of fraud. In addition, based on the results of interviews with several informants, all of the informants agreed on the role of religious values in reducing the number of frauds and eliminating the culture that causes fraud in companies. ABSTRAK Praktik fraud tidak bisa dipungkiri lagi sudah mewabah dan menjalar kedalam segala lini perusahaan. Dalam penelitian ini memiliki keterbaruan berupa fokusnya pada pengkajian dari sudut pandang religiusitas. Metode yang digunakan adalah kualitatif dengan pendekatan fenomenologi untuk menggali dan mengungkapkan makna secara mendalam dibalik fenomena yang terjadi. Berdasarkan hasil penelitian yang dilakukan membuktikan bahwa nilai religiusitas yang diterapkan dan dimplementasikan dalam perusahaan melalui kegiatan religiusitas yang dihadirkan dikatakan penting dalam menurunkan dan mengurangi angka fraud. Selain itu berdasarkan hasil wawancara dengan beberapa informan, bahwa semua informan menyetujui terkait peran nilai religiusitas dalam menurunkan jumlah fraud dan menghilangkan budaya penyebab fraud pada perusahaan.
ST. Apps: Six Together: Inovasi Sistem Rekomendasi Pelayanan Publik Rumah Ibadah di Indonesia Guna Menghasilkan Generasi Displin Ibadah Rafles Ginting; Irvin Nicholas; Shelly Laravida; Fiqih Yusril
CAPACITAREA : Jurnal Pengabdian kepada Masyarakat Vol 2 No 03 (2022)
Publisher : Universitas Pancasila

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (478.308 KB) | DOI: 10.35814/capacitarea.2022.002.03.12

Abstract

ABSTRACT The Indonesian state guarantees freedom of religion for all its inhabitants. The fact that the initial precepts of Pancasila are spelled out as the basic concept of nation and state shows that this nation still views religion as a necessity. Man instinctively realizes the power in this life that is outside himself. This can be seen when humans face challenges in life, crises, and natural disasters. Man in general regrets and begs for help from whatever almighty is capable of saving him from his predicament. This is something that every human being faces. It is only natural that the Indonesian government should provide places, facilities or protection for every adherent of religion in this country. However, there are several obstacles found related to the desire to perform worship if you are outside the city, the presence of this application is expected to help people in Indonesia in recommending places of worship according to the nearest location.
Pendampingan Harmonisasi Keragaman Budaya Dua Negara dalam Peningkatan Sinergisitas Persiapan Pertukaran Pelajar Mahasiswa Internasional Rafles Ginting; Helma Malini; Nur Fitriana Hamsyi
CAPACITAREA : Jurnal Pengabdian kepada Masyarakat Vol 2 No 03 (2022)
Publisher : Universitas Pancasila

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (496.562 KB) | DOI: 10.35814/capacitarea.2022.002.03.13

Abstract

In order to improve the quality of international student exchanges, various related matters must be prepared, also related to cultural harmonization between countries, which of course will determine the synergy and values ​​of unity and solidity among these students, bearing in mind the unification of mindsets and cultural backgrounds of various the state is not a trivial matter, this is what is said to be a phenomenon that must be resolved in order to be able to provide good results in the implementation of the direct learning process between countries on international student learning exchanges which will be held next semester. Given this problem, it is necessary to carry out socialization and assistance regarding the harmonization of the cultures of the two countries (Malaysia and Indonesia) to increase tolerance and synergy in preparation for post-pandemic international student exchanges
MENGUAK SISI MENTAL ACCOUNTING DALAM KEPUTUSAN INVESTASI FIXED ASSET: STUDI FENOMENOLOGI PADA PETANI SAWIT Rahadatul Aishy; Riki Angkawijaya; Karlina Feby Anastasia Astuti; Rafles Ginting; Khristina Yunita
JAAKFE UNTAN (Jurnal Audit dan Akuntansi Fakultas Ekonomi Universitas Tanjungpura) Vol 12, No 1 (2023): SPECIAL ISSUE JURNAL AUDIT DAN AKUNTANSI FAKULTAS EKONOMI UNIVERSITAS TANJUNGPU
Publisher : Jurusan Akuntansi, Fakultas Ekonomi dan Bisnis, Universitas Tanjungpura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26418/jaakfe.v12i1.63357

Abstract

Penelitian ini berupaya memahami fenomena mental accounting dalam keputusan investasi fixed assets pada petani sawit. Penelitian ini menggunakan metode fenomenologi untuk memahami fenomena keputusan investasi yang sesuai dengan pengalaman masing-masing responden. Partisipan terdiri dari lima petani sawit. Petani sawit perlu melakukan penganggaran dan pencatatan pada kegiatan usahanya merupakan suatu kewajiban pada saat ingin melakukan investasi. Investasi yang dilakukan petani sawit berupa aset tetap. Ketika melakukan pengambilan keputusan investasi dengan teori mental accounting didapatkan bahwa petani sawit melakukan penganggaran untuk membeli aset tetap. Penelitian ini mengungkap fenomena menguak sisi mental accounting dalam keputusan investasi fixed asset.
PENGARUH INVESTMENT OPPORTUNITY SET (IOS) TERHADAP RETURN SAHAM DENGAN PARTIAL LEAST SQUARE (PLS) (Studi Perusahaan Industri Barang Konsumsi) Citra Puspa Permata; Rafles Ginting
JAAKFE UNTAN (Jurnal Audit dan Akuntansi Fakultas Ekonomi Universitas Tanjungpura) Vol 12, No 1 (2023): SPECIAL ISSUE JURNAL AUDIT DAN AKUNTANSI FAKULTAS EKONOMI UNIVERSITAS TANJUNGPU
Publisher : Jurusan Akuntansi, Fakultas Ekonomi dan Bisnis, Universitas Tanjungpura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26418/jaakfe.v12i1.63452

Abstract

Penelitian ini bertujuan untuk mengetahui analisis investment opportunity set (IOS) terhadap perusahaan industri barang konsumsi di Bursa Efek Indonesia selama periode tahun 2019-2022. Populasi penelitian ini terdiri dari 86 perusahaan sektor industri barang konsumsi. Penelitian ini menggunakan sampel 18 perusahaan industri barang konsumsi yang terdaftar di Bursa Efek Indonesia dengan menggunakan teknik purposive sampling. Data penelitian merupakan data sekunder diperoleh dari Indonesia Capital Market Directory selama periode tahun analisis dan www.idx.co.id. Pengujian hipotesis penelitian digunakan teknik Partial Least Square (PLS). Hasil penelitian menunjukkan bahwa IOS berpengaruh secara positif signifikan terhadap return saham
Mental Accounting dengan Memaknai Kondisi Keuangan Mahasiswa Pasca Pandemi Covid-19 Ardimansyah .; Elga Yulindisti; Rafles Ginting
Jurnal Pendidikan Akuntansi (JPAK) Vol 11 No 1 (2023)
Publisher : Program Studi Pendidikan Akuntansi Fakultas Ekonomika dan Bisnis Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/jpak.v11n1.p29-38

Abstract

The outbreak of the Covid-19 pandemic has had a negative impact on the economic development of society. This has also affected the financial condition of all sectors of the population. Students are one of those who can be categorized as consumers, who tend to spend money excessively and need to adjust their lifestyle in managing their finances. This study aims to investigate how students can understand their financial condition before and after the Covid-19 pandemic through a mental accounting-based thinking. Using a descriptive qualitative method, this research analyzes based on a phenomenological study of students and experiences the change in financial condition after the pandemic that has occurred in Pontianak. The information collection in this research uses interview sessions and observes the informants' life aspects through social media. Through the survey conducted, the results of the research show that the phenomenon before and after Covid-19 related to students treating their financial condition and decision-making from the income received. Students experience the beneficial influence in their financial allocation thoughts by applying mental accounting. By implementing mental accounting, students can have better thoughts about how to manage their finances after the Covid-19 pandemic.
Semantic study of the meaning of the expression authentic happiness behind the practice of personal accounting Rafles Ginting; Eryska Apriwulandari; Lestari Lestari; Tengku Hafiza; Sari Rusmita
AKUNTABEL Vol 20, No 1 (2023): Maret
Publisher : Faculty of Economics and Business Mulawarman University

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (123.683 KB) | DOI: 10.30872/jakt.v20i1.12676

Abstract

The practice of personal accounting is a tool for self-screening of students' consumptive attitudes. Budgeting and financial management, which were previously difficult to do, has become more effective because less time is spent on simple day-to-day recording. Recording and budgeting facilitate financial decisions and facilitate long-term financial planning. This was obtained from student feedback as many as 5 (five) informants through face-to-face interviews and direct observation from the results of student daily recordings for a month. From the results of this study, 16 (sixteen) questions were obtained about recording and managing finances. Daily financial records are very useful for personal financial arrangements and financial decisions and play a major role in financial planning. Daily financial records are essential for managing daily personal expenses. That is, as self-control, to curb desires and prioritize needs, as well as being able to make us more realistic and situational.
Revealing the Meaning of Indonesian Cryptocurrency Investment Decisions Based on Mental Accounting: A Phenomenological Study Rafles Ginting; David Crystopher; Khristina Yunita
Jati: Jurnal Akuntansi Terapan Indonesia JATI Vol 6, No 1: March 2023
Publisher : Universitas Muhammadiyah Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/jati.v6i1.18042

Abstract

Mental accounting is in the form of a series of cognitive operations used by individuals to code, categorize and evaluate their financial activities which is a development of prospect theory, where each individual has a tendency to classify money into certain groups according to a criterion. From this background, the researcher has the main objective of this study, which is to find out the meaning of mental accounting for the investment decisions of Indonesian cryptocurrency investors. Mental accounting may have some kind of meaning on investment decisions, especially cryptocurrencies, so this study aims to find out what leads to mental accounting in Indonesian cryptocurrency investors. This research method uses a qualitative phenomenological approach with in-depth interview primary data. The results show that the application of mental accounting helps investor in managing portfolios and finances, but anomalies in mental accounting and prospect theory can make investors make high-risk investment decisions and are prone to causing losses.
Dilematika Airline Prices dan Pawang Penangkal Kemerosotan Pendapatan Sektor Wisata Dengan Balutan Manajemen Strategi Inovasi Rafles Ginting; Bucek Jalu Prasetyo Arjuna; Ardimansyah Ardimansyah; Anton Robiansyah; Rizky Firmansyah
Journal of Applied Business Administration Vol 7 No 1 (2023): Journal of Applied Business Administration - Maret 2023
Publisher : Pusat P2M Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30871/jaba.v7i1.5217

Abstract

Penelitian ini berangkat dari fenomena dilema wisatawan terkaut dengan kenaikan harga tiket pesawat yang terjadi secara signifikan belakangan ini. Sehingga penelitian ini bertujuan untuk menggali lebih dalam strategi inovasi yang dapat dilakukan untuk mencegah terjadinya penurunan signifikan pendapatan sektor wisata sebagai dampak dari naiknya harga tiket pesawat. Metode yang digunakan dalam penelitian ini adalah metode kualitatif dengan pendekatan studi kasus, metode ini dipilih karena dianggap paling sesuai untuk mendapatkan informasi yang lebih dalam dan langsung dari informan yang memahami situasi yang sedang terjadi. Data dalam penelitian ini diperoleh dari wawancara mendalam dengan sejumlah informan serta menggunakan beberapa dokumen untuk memperkuat hasil. Pengambilan data dilakukan di Kota Denpasar, Bali. Hasil penelitian ini menunjukkan bahwa setidaknya harus ada alternatif terkait dengan transportasi yang lebih murah, akomodasi yang sesuai dengan budget dari wisatawan, dan upaya pengembangan paket wisata agar pendapatan para pelaku bisnis parawisata tidak menurun drastis dan sektor parawisata dapat tetap bertahan ditengah naiknya harga tiket pesawat.
Co-Authors Abdullah, Mei K. Aditya, Dimas Ahmadi, Lusiana Putri Albert Nicodemus Sinukaban Anandita, Rissa Andini, Febryanti Anggraeni, Windi Ariesty Anugrah, Wan Roky Arafah, Arfina Ardimansyah Ardimansyah . Ardimansyah Ardimansyah Ardimansyah Ardimansyah Ardimansyah Ardimansyah Arwanda, Febry Asyifa, Suci Auriel Ladisma Ragasiwi Ayu Puspitasari Ayu Puspitasari, Ayu Bucek Jalu Prasetyo Arjuna Budianto Budianto Christiansen, Nicholas Cindy, Liliana Citra Puspa Permata Darmawan, Yongki Daurrohmah, Eka Wirajuang David Crystopher David Crystopher Deby Anggun Sari deki Irawan Dewi Putri Dwi Prihatini Dwi Sulistiani Eirene Maharani Putri Purba Elga Yulindisti Erlyna Tri Rohmiatun Ersyafdi, Ilham Ramadhan Eryska Apriwulandari Fariza, Ade Fatia Nur Faujiah Faujiah, Fatia Nur Fauzia, Nur Rahma Febryanti Andini Felicia Novi Simanjaya Fera Damayanti FERI YANTO Ferrina Ermalina Rumbik, Ferrina Ermalina Rumbik Fiqih Yusril Fritania, Ema Gaol, Lasando Lumban Gloria Noviana Harry Mukti, Aloysius Harry Setiawan Harry Setiawan Helma Malini Helma Malini Ibnu Aswat Inayah, Mayadatul Irawan, Julyanne Gracia Irawati, Wiwit Irvin Nicholas Jallow, Ousman Jatmika, Windy Jaya, Antholyn Thian Jihan Rafida Muntaz Junjunan, Mochammad Ilyas Kadek Pranetha Prananjaya, Kadek Pranetha Karlina Feby Anastasia Astuti Kharisma, Nuri Ayu Khristina Khristina Khristina Yunita Khristina Yunita Kristianty, Cesilia Monika Kwe, Robinsen Laire, Wahyu Laksana Caesar Lang, Teressa Lestari Lestari Liona Efrina S Lusy Lusy Lusy, Lusy Mahendra, Fiqih Yusril Margaretha Margaretha Marpaung, Oktavia Maryono, Petra Ananda Muhsin Muhsin Mulyani Mulyani Nicholas, Irvin Noviani, Elisabet Dwi Novita Novita Novita Novita Nur Fitriana Hamsyi Oktrivia, Chintami P. S., Robby Apriant Pratama, Muhammad Rahmadi Purba, Julianto Setya Putra, Ade Julianto Setya Putri, Valencia Limarga Rahadatul Aishy Ricardo, William Nanda Ricky Yunisar Setiawan Riki Angkawijaya Rissa Anandita Rizky Firmansyah Robiansyah, Anton Robiansyah, Anton Rudi Kurniawan Rudy Kurniawan Rudy Kurniawan Rumaizha, Riri Rusliyawati Saputra, Diva Dwi Saputra, Ricky Sara Sara Sara, Sara Sari Rusmita Sari, Dian Wulan septiani Shelly Laravida Suryani, Pesi Swasti Putri, Ika Syarif M. Helmi Tengku Hafiza Teressa Lang Uhun, Markus V. Ananta Wikrama Tungga Dewi V. Ananta Wikrama Tungga Dewi V.Ananta Wikrama Tungga Dewi Wan Roky Anugrah Widianti, Widianti Widiyati, Dian Wukuf Dilvan Rafa Yantiana, Nella Ynita, Khristina Yulindisti, Elga Yustinus Budi Hermanto