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All Journal Ekonomi Bisnis Journal of Economic, Bussines and Accounting (COSTING) JOURNAL OF SCIENCE AND SOCIAL RESEARCH Jurnal Literasiologi CAM JOURNAL: Change Agent For Management Journal Journal I La Galigo : Public Administration Journal Al-Kharaj: Journal of Islamic Economic and Business Management Studies and Entrepreneurship Journal (MSEJ) Jurnal Manajemen Bisnis Madaniya Jurnal Ekuilnomi Journal of Tourism and Economic Indonesian Journal of Engagement, Community Services, Empowerment and Development (IJECSED) Jurnal Abdimas Bina Bangsa Jurnal Bisnis Mahasiswa Jurnal Tadbir Peradaban Indonesian Collaboration Journal of Community Services (ICJCS) JURNAL EKONOMI, BISNIS DAN TERAPAN (JESIT) Proceeding of The International Conference on Economics and Business Jurnal Masyarakat Mengabdi Nusantara Amare Transformasi: Journal of Economics and Business Management Innovative: Journal Of Social Science Research Jurnal Nusantara Berbakti Prosiding Seminar Nasional Manajemen dan Ekonomi Jurnal Bisnis Kolega Jurnal Riset Ekonomi dan Akuntansi Journal of Management and Social Sciences Lokawati: Jurnal Penelitian Manajemen dan Inovasi Riset Jurnal Manuhara: Pusat Penelitian Ilmu Manajemen Dan Bisnis Sinergi International Journal of Management and Business Ardhi: Jurnal Pengabdian dalam Negri Jurnal Ekonomi dan Pembangunan Indonesia Pelayanan Unggulan: Jurnal Pengabdian Masyarakat Terapan Svarga Pena: Jurnal Pengabdian Kepada Masyarakat Jurnal Ekonomi, Manajemen, Akuntansi Prosiding Seminar Nasional Ilmu Manajemen Kewirausahaan dan Bisnis International Journal of Economics and Management Research
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Pertanian Organik Sebagai Upaya Peningkatan Perekonomian Masyarakat di Lembang Basokan Stefani Marina Palimbong; Olivia Devi Yulian Pompeng; Astriwati Biringkanae; Lisa Kurniasari Wibisono; Elisabet Pali; Yohanis Lotong Ta’dung
Svarga Pena : Jurnal Pengabdian Kepada Masyarakat Vol. 2 No. 4 (2025): Desember :Svarga Pena : Jurnal Pengabdian Kepada Masyarakat
Publisher : Universitas Veteran Bangun Nusantara Sukoharjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62951/svargapena.v2i4.185

Abstract

Organic farming is a farming system that emphasizes the use of natural ingredients without the use of synthetic chemicals, making it more environmentally friendly and sustainable. The implementation of organic farming not only aims to preserve the environment but also has the potential to increase productivity and community economic well-being. This training and outreach activity was held in Lembang Basokan, Nanggala District, North Toraja Regency, with the aim of increasing community understanding and skills regarding organic farming methods. The main focus of this activity was the use of natural liquid organic fertilizer, which is easy to make, environmentally friendly, and has greater benefits for plant growth and health. The implementation method included counseling, demonstrations of liquid organic fertilizer production, and interactive discussions with the community. The outreach strategy was designed in a communicative and participatory manner to attract community interest and encourage active participation throughout the activity. The results of this activity indicate an increased community understanding of the concept of organic farming and the benefits of using liquid organic fertilizer. Furthermore, the community also expressed interest in implementing organic farming practices as an alternative to increase agricultural yields and improve the family economy. Therefore, this organic farming training and outreach activity is expected to be the first step in developing sustainable agriculture in Lembang Basokan.
The Effect of Transformational Leadership, Work Environment, and Workload on Employee Performance at PT Pegadaian (Persero) Rantepao Branch Vitra Vira; Adriana Madya Marampa; Astriwati Biringkanae
International Journal of Economics and Management Research Vol. 5 No. 1 (2026): April: International Journal of Economics and Management Research
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/ijemr.v5i1.724

Abstract

This study aims to determine the effect of transformational leadership, work environment, and workload on employee performance at PT. Pegadaian (Persero) Rantepao branch, both partially and simultaneously. Data collection was conducted through questionnaires and documentation. The analysis method used was a quantitative approach with multiple linear regression techniques processed using SPSS version 23. The results of the simultaneous test indicate that transformational leadership, work environment, and workload together have a significant effect on employee performance. The results of the partial test (t-test) indicate that the transformational leadership variable has a t-value of 9.598, which is greater than the t-table of 2.039, thus being considered a positive and significant effect on employee performance. The work environment variable has a t-value of 2.299, which is greater than the t-table of 2.039, thus being considered a positive and significant effect. The workload variable had a t-value of 2.048, which is greater than the t-table value of 2.039, indicating a positive and significant effect. Based on these results, it can be concluded that transformational leadership, work environment, and workload have a positive and significant effect on employee performance.
Pengaruh Digital marketing Terhadap Brand awareness Produk Fashion Jiniso pada Mahasiswa Program Studi Manajemen UKI Toraja Ita Rante Pasang; Lisa Kurniasari Wibisono; Astriwati Biringkanae
EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi Vol. 3 No. 6: September 2024
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/ekoma.v3i6.4506

Abstract

This research aims to determine the influence of digital marketing on brand awareness of Jiniso fashion products among UKI Toraja management study program students. This research data was obtained from distributing questionnaires to 43 students of the UKI Toraja management study program. This research uses quantitative research methods. Data were analyzed using SPSS version 26. The results of this research show that digital marketing has a positive and significant effect on brand awareness. This is proven by the results of a simple linear regression test Y= 11,687+ 0.829X with a calculated t value > t table, namely 6.126 > 2.018 and a significant value < 0.05, namely 0.000. If we look at the coefficient of determination, it shows that the R square value is 0.478 or 47.8% with the remaining 52.2% being influenced by other variables not found in this study.
Pengaruh Gaya Kepemimpinan Terhadap Kinerja Pegawai di RSUD Lakipadada Kabupaten Tana Toraja Satrianto Sanggalangi; Dina Ramba’; Astriwati Biringkanae
EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi Vol. 3 No. 6: September 2024
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/ekoma.v3i6.5303

Abstract

The aim of the research is to determine the influence of leadership style on employee performance at Lakipadada Hospital, Tana Toraja Regency. The type of research used in this research is quantitative research. The results of this research are that Leadership Style has a positive influence on Employee Performance at Lakipadada Hospital, Tana Toraja Regency with a calculated T value of 4.243> T table 1.663 with a significant value of 0.000 < 0.05, so H1 is accepted. The correlation coefficient value R is 0.170, which means that the relationship between leadership style has a very low relationship of 17.0% with employee performance. Meanwhile, the R2 value = 0.180, which means that the participative leadership style variable allocates contributions to employee performance variables with a value of 18.0%, the remaining 82% is influenced by other factors.
Pengaruh Motivasi Kerja dan Disiplin Kerja Terhadap Produktivitas Kerja pada Karyawan Minimarket ABC Kabupaten Toraja Utara Arjuna Paembonan; Astriwati Biringkanae; Lisa Kurniasari Wibisono
EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi Vol. 3 No. 6: September 2024
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/ekoma.v3i6.5323

Abstract

This research aims to determine the effect of work motivation (X1), work discipline (X2), on work productivity (Y). This research used a sampling technique using a saturated sampling method with a sample of 32 respondents. This research method uses quantitative research methods with the help of the SPSS 26.0 application as a tool for calculating the data that has been obtained. This research uses 3 variables. The independent variables are work motivation, work discipline, while the dependent variable is work productivity. The results of this research show that work motivation and work discipline simultaneously have a calculated F value (7.821) which is greater than F table (3.29). Partially, work motivation has no significant effect on work productivity, while work discipline has a significant effect on work productivity.
Pengaruh Pengetahuan Upacara Rambu Solo’, Pengetahuan Tahapan dan Ritual dan Pengetahuan Biaya dan Tantangan Terhadap Pembiayaan Upacara Adat Kematian Rambu Solo’ : Studi Kasus Kaum Bangsawan/Tana’ Bulaan Nama Jemi Pabisangan Tahirs; Sherly Asriany; Astriwati Biringkanae
EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi Vol. 4 No. 1: November 2024
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/ekoma.v4i1.6467

Abstract

Pembiayaan Pelaksanaan Upacara Adat Kematian (Rambu Solo’) merupakan isu penting dalam budaya Toraja karena dapat menentukan keberlanjutan kearifan lokal di Toraja. Tujuan dari penelitian ini untuk melihat Pengaruh pengetahuan tentang upacara rambu solo’, Pengetahuan terhadap tahapan dan ritual dan Pengetahuan terhadap Biaya dan tantangan terhadap Pembiayaan Pelaksanaan Upacara Adat Kematian Rambu Solo’ (Studi Kasus Kaum Bangsawan/Tana’ Bulaan). Melalui data yang diperoleh dari Tokoh adat, tokoh masyarakat dan Keluarga yang pernah melakukan upacara rambu Solo’ dengan sampel yang dikumpulkan sebanyak 60 data. Ditemukan bahwa Pengetahuan terhadap tahapan dan ritual memiliki hubungan yang signifikan dengan Pembiayaan Pelaksanaan Upacara Adat Kematian (Rambu Solo’). Meskipun Pengaruh pengetahuan tentang upacara rambu solo’, Pengetahuan terhadap tahapan dan ritual tidak memiliki pengaruh langsung, ketiga faktor tersebut secara bersama-sama berperan dalam membentuk Pembiayaan Pelaksanaan Upacara Adat Kematian (Rambu Solo’).
The Effect of Environmental Management Accounting and Business Strategy on the Sustainable Production Effectiveness of SMEs in Toraja Olivia Devi Yulian Pompeng; Astriwati Biringkanae
Al-Kharaj: Journal of Islamic Economic and Business Vol. 8 No. 1 (2026): All articles in this issue include authors from 3 countries of origin (Indonesi
Publisher : LP2M IAIN Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24256/kharaj.v8i1.9593

Abstract

Environmental Management Accounting (EMA) is an appropriate approach to support decision-making that considers both economic and environmental aspects simultaneously (Hutagalung & Lumban, 2024; Fitriani & Pandin, 2025; Setiawan & Ghozali, 2016). Increasing competition in the business world forces entrepreneurs to adopt effective strategies and continuously innovate their products to remain competitive and meet customer needs (Kotler & Keller, 2016). Sustainable production effectiveness is measured using indicators such as resource use efficiency, regulatory compliance, waste reduction, and customer satisfaction. The study employed a quantitative approach. Data were collected through the distribution of questionnaires to culinary and craft SMEs in Toraja. Data analysis techniques included validity and reliability tests, as well as linear regression analysis to determine the significance of the influence of the independent variables (EMA and business strategy) on the dependent variable (sustainable production). The results of the study indicate that both EMA and business strategy significantly affect sustainable production in SMEs in Toraja.
PENGARUH KOMPETENSI DAN KEPUASAN KERJA TERDAHAP KINERJA KARYAWAN PADA PT. MALEA ENERGY KABUPATAN TANA TORAJA Teresya Daun; Astriwati Biringkanae; Dina Ramba
JOURNAL OF SCIENCE AND SOCIAL RESEARCH Vol. 9 No. 4 (2026): August 2026 (1)
Publisher : Smart Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54314/jssr.v9i4.6994

Abstract

The purpose of this study was to determine whether Competence and Job Satisfaction influence Employee Performance at PT. Malea Energy, Tana Toraja Regency. Data collection procedures included observation, questionnaires, and documentation. The quantitative method used in this study was Multiple Linear Regression, processed using SPSS. This study was conducted on PT. Malea Energy employees in Tana Toraja Regency, with a sample size of 60 respondents. The sampling technique used was purposive  sampling. The results of the t-test for the Competence variable showed a calculated t-count > t-table with a value of 5,294 > 2.002, and for the Job Satisfaction variable, a calculated t-count > t-table with a value of 5,960 > 2.002. The conclusion of this study is that Competence and Job Satisfaction influence Employee Performance at PT. Malea Energy, Tana Toraja Regency.
Analisis Break Even Point (BEP) dan Profitabilitas pada Usaha Cafe: Studi Kasus di Cafe Maballo Toraja Utara Febrianto Leonard Kadang; Yohanis L. Ta'dung; Astriwati Biringkanae
Lokawati : Jurnal Penelitian Manajemen dan Inovasi Riset Vol. 4 No. 4 (2026): Juli: Jurnal Penelitian Manajemen dan Inovasi Riset
Publisher : Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/lokawati.v4i4.2714

Abstract

This study aims to analyze the Break Even Point (BEP) and profitability of Cafe Maballo in North Toraja during the 2022-2024 period. The culinary industry, especially coffee shops, has experienced rapid growth in Indonesia, yet many business actors face challenges in cost management and profit planning. BEP analysis is an important tool to determine the sales break-even point, while profitability measures the business's ability to generate profit. This research uses a descriptive quantitative approach with monthly financial data from Cafe Maballo over 36 months (2022-2024). Data analysis techniques include calculating Contribution Margin (CM), Contribution Margin Ratio (CMR), BEP in Rupiah, Margin of Safety (MoS), and profitability Ratios (Gross Profit Margin/GPM, Net Profit Margin/NPM, and Return on Assets/ROA). The results showed that Cafe Maballo's opeRational cost management was efficient, with CM increasing from Rp256,880,000 (2022) to Rp284,903,000 (2024) and CMR stable at 50-51%. The BEP in Rupiah was successfully reduced to Rp121,464,776 in 2024 with MoS reaching 78.06%, indicating a very high sales safety margin. Business profitability showed excellent performance with GPM consistently above 80%, NPM increasing to 20.88%, and ROA reaching 77.07% in 2024. This study concludes that Cafe Maballo has achieved its break-even point with healthy profitability levels, as evidenced by all financial indicators showing positive trends and exceeding the culinary industry standards
Penguatan Keterampilan dan Kapasitas Kewirausahaan melalui Inovasi Produk Kerajinan Tangan untuk Meningkatkan Nilai Ekonomi dan Kemandirian Usaha Olivia Devi Yulian Pompeng; Stefani Marina Palimbong; Elisabet Pali; Lisa Kurniasari Wibisono; Astriwati Biringkanae; Mey Enggane Limbongan
Jurnal Nusantara Berbakti Vol. 4 No. 2 (2026): April: Jurnal Nusantara Berbakti
Publisher : Universitas Kristen Indonesia Toraja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59024/jnb.v4i2.839

Abstract

This community service activity aimed to strengthen the entrepreneurial skills and capacities of Management Study Program alumni through training in the innovation of handicraft and souvenir products based on local potential. The activity was motivated by the importance of developing productive skills and the ability to identify business opportunities among alumni after completing their higher education. The activity was implemented through business development guidance tailored to participants’ existing skills, an introduction to creative product opportunities, discussions on idea development, and practical training in developing handicraft products using fabric and woven materials. The results showed that participants were able to develop ideas for handicraft and souvenir products with potential for further development as business products. Three product ideas were successfully developed, including hoodies, bags, and other handicraft products. The activity also encouraged participants to recognize their existing skills as capital for establishing businesses and to develop an entrepreneurial mindset. Based on observations conducted throughout the activity, the training provided alumni with opportunities to explore their creativity and connect their skills with business opportunities based on local potential. This activity is expected to serve as an initial stage in developing alumni’s creative businesses through product innovation, strengthening product identity, and expanding marketing efforts in subsequent activities.