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All Journal Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Jurnal Review Pendidikan dan Pengajaran (JRPP) JURNAL EKSBIS Jurnal Ilmiah Edunomika (JIE) Jurnal Ilmiah Manajemen Kesatuan Jurnal Ilmiah Akuntansi Kesatuan Enrichment : Journal of Management Indonesian Journal of Engagement, Community Services, Empowerment and Development (IJECSED) Jurnal Ekonomi Jurnal Neraca Peradaban Jurnal Tadbir Peradaban COMSERVA: Jurnal Penelitian dan Pengabdian Masyarakat JURNAL EKONOMI, BISNIS DAN TERAPAN (JESIT) Ruang Cendekia : Jurnal Pengabdian Kepada Masyarakat Proceeding of The International Conference on Economics and Business Innovative: Journal Of Social Science Research Jurnal Pengabdian Masyarakat dan Riset Pendidikan
Dwibin Kannapadang
Prodi Manajemen, Fakultas Ekonomi, Universitas Kristen Indonesia Toraja, Indonesia
Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Public Health Social Sciences Other

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The Impact of the Covid-19 Pandemic on the MSME Sector in Tana Toraja Dian Intan Tangkeallo; Dwibin Kannapadang
Proceeding of The International Conference on Economics and Business Vol. 1 No. 2 (2022): Proceeding of The International Conference on Economics and Business
Publisher : Universitas Kristen Indonesia Toraja

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (86.702 KB) | DOI: 10.55606/iceb.v1i2.110

Abstract

The pandemic of COVID-19 has become a threat to multiple sectors, particularly the UMKM sector. Given that UMKM are the largest contributor to PDP and the sector that employs the most people, it is necessary to give the UMKM sector special attention. The purpose of the research was to assess the impact of the COVID-19 pandemic on the Tana Toraja UMKM sector. The research method employed is qualitative and descriptive, with data gathered via interviews with UMKM actors in the Makale central market. The results showed that not all UMKM were impacted by the COVID-19 pandemic. Some UMKM have survived due to their utilization of innovation and technology.
Financial Performance Analysis at KSP Balo' Toraja Batutumonga Branch Yohanis Lotong Tadung; Dwibin Kannapadang
Enrichment : Journal of Management Vol. 12 No. 4 (2022): October: Management Science and Field
Publisher : Institute of Computer Science (IOCS)

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (468.766 KB) | DOI: 10.35335/enrichment.v12i4.783

Abstract

Financial performance is a description of the company's financial condition in a certain period reflecting the health level of the company. This study aims to analyze the financial performance of the KSP Balo' Toraja cooperative. KSP Balo` Toraja is a company engaged in finance, especially those related to savings and loans. This research uses quantitative research. The procedure for collecting data in this study is documentation, namely by collecting available data from objects, especially financial report data in the form of research on KSP Balo' Tora j Batutumonga branch. The type of data used in this study is secondary data, namely the data obtained in the form of documents from KSP Balo' Tora j Batutumonga branch which includes balance sheets. The data analysis technique that will be used in this research is the Liquidity Ratio, Solvency Ratio which is used for the development of management performance in a period. From the results of the general analysis based on financial ratios, namely the liquidity position is already in an unhealthy condition because it has not optimized the use of assets so that current assets are idle, so that it is over liquid due to too many current assets. For the solvency ratio, it can be seen that it has increased. In the calculation DAR and DER indicate a healthy state. This is because KSP Balo' Toraja Batutumonga branch has been effective in managing finances.Financial performance is a description of the company's financial condition in a certain period reflecting the health level of the company. This study aims to analyze the financial performance of the KSP Balo' Toraja cooperative. KSP Balo` Toraja is a company engaged in finance, especially those related to savings and loans. This research uses quantitative research. The procedure for collecting data in this study is documentation, namely by collecting available data from objects, especially financial report data in the form of research on KSP Balo' Tora j Batutumonga branch. The type of data used in this study is secondary data, namely the data obtained in the form of documents from KSP Balo' Tora j Batutumonga branch which includes balance sheets. The data analysis technique that will be used in this research is the Liquidity Ratio, Solvency Ratio which is used for the development of management performance in a period. From the results of the general analysis based on financial ratios, namely the liquidity position is already in an unhealthy condition because it has not optimized the use of assets so that current assets are idle, so that it is over liquid due to too many current assets. For the solvency ratio, it can be seen that it has increased. In the calculation DAR and DER indicate a healthy state. This is because KSP Balo' Toraja Batutumonga branch has been effective in managing finances.
Peningkatan Nilai Ekonomi Melalui Pemanfaatan Limbah Rumah Tangga di Kelurahan Lion Tondok Iring Dwibin Kannapadang; Rati Pundissing; Chrismesi Pagiu; Dian Intan Tangkeallo; Samuel Randy Tapparan
COMSERVA : Jurnal Penelitian dan Pengabdian Masyarakat Vol. 2 No. 7 (2022): COMSERVA : Jurnal Penelitian dan Pengabdian Masyarakat
Publisher : Publikasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59141/comserva.v2i7.426

Abstract

This community service aims to increase economic value through the utilization of household waste in Tondok Iring Village, Makale Utara District, Tana Toraja Regency. This activity was carried out by a team of lecturers from the Management Study Program, Faculty of Economics, UKI Toraja. The processing of household waste by applying 3 (three) principles namely reduce (reduce), reuse (reuse) and recycle (recycle). The basis of this activity is so that the people of Tondok iring village can process and utilize household waste into a creative product with economic value. As for the specific uses for the people of Tondok Iring village, they better understand how to utilize household waste such as making from recycled materials used cans. used plastic jars, used plastic bottles, and used plastic cups into money storage (piggy banks), places to store stationery, and as flower vases. The target of this activity is aimed at the community of Tondok Iring Village to increase economic value by utilizing household waste.
ANALYSIS OF THE CAMEL METHOD FOR ASSESSING THE FINANCIAL HEALTH CONDITION OF PT. BANK NEGARA INDONESIA (PERSERO) TBK, DURING THE COVID-19 PANDEMIC Dwibin Kannapadang
Jurnal Ekonomi Vol. 12 No. 3 (2023): Jurnal Ekonomi, 2023, September
Publisher : SEAN Institute

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

Abstract

This study aims to determine the condition of health finance at PT. Bank Negara Indonesia Tbk during a pandemic in 2019–2020 using the CAMEL method. The type of research used is quantitative descriptive, where the author will describe and calculate the financial performance analysis at PT Bank Negara Indonesia Tbk from 2019–2020. As for the technique analysis used in the study, that is the CAMEL ratio by multiplying the credit value of each ratio with the CAMEL weight, which is standardized by Bank Indonesia (BI). The results of this study show a final CAMEL score of 95.1 for 2019 and 85.9 for 2020. All of these results are in the range of 81–100 with a healthy predicate. Thus, it can be concluded that the financial performance of PT. Bank Negara Indonesia Tbk (Persero), which is listed on the Indonesia Stock Exchange using the CAMEL method from 2019 to 2020, is healthy.
ANALISIS KINERJA ANGGARAN PENDAPATAN DAN BELANJA DAERAH PADA BADAN PENGELOLA KEUANGAN DAN ASET DAERAH KABUPATEN TORAJA UTARA Jelin Tendengan; Dwibin Kannapadang; Grace Sriati Mengga
JURNAL ILMIAH EDUNOMIKA Vol 8, No 3 (2024): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v8i3.14321

Abstract

This study aims to determine and analyze the performance of the revenue and expenditure budget at the Regional Financial and Asset Management Agency of North Toraja Regency from 2021-2023. This research uses quantitative methods with data collection techniques carried out through the Realization Report of Revenue and Expenditure at the Regional Financial and Asset Management Agency of North Toraja Regency. The results of this study indicate that the Performance of Regional Revenue and Expenditure of North Toraja Regency in terms of the Independence Ratio is still very low with an Instructive relationship pattern with an average ratio of 5.1%. And the Efficiency Ratio is classified as efficient with an average ratio of 92.5%. Keywords : Budget, Revenue, and Regional Expenditure
Penentuan Saldo Kas Optimal pada UD Sarana Kayu Di Kecamatan Makale Kabupaten Tana Toraja Kannapadang, Dwibin; Astari, Winda Sari
Jurnal Ekonomi, Bisnis dan Terapan (JESIT) Vol. 1 No. 1 (2020): Jurnal Ekonomi, Bisnis dan Terapan (JESIT)
Publisher : UKI Toraja Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (681.518 KB) | DOI: 10.47178/jesit.v1i1.1075

Abstract

Kas merupakan salah satu dari beberapa aktiva lancar. yang dapat dipakai sesegera mungkin dalam pembayaran kewajiban jangka pendek perusahaan. Penentuan saldo kas yang optimal itu perlu dilakukan bagi perusahaan, karena dengan adanya batas saldo yang optimal perusahaan dapat menjaga likuiditasnya. Penelitian ini bertujuan untuk mengetahui saldo kas optimal pada UD Sarana Kayu di kecamatan Makale kabupaten Tana Toraja. Penelitian ini merupakan penelitian deskriptif yang bertujuan menjelaskan mengenai penentuan saldo optimal pada UD. Sarana Kayu di Makale. Metode yang digunakan dalam penelitian ini yaitu menggunakan metode model Miller Orr. Dari hasil metode Miller Orr maka didapatkan hasil saldo kas optimal (Z) sebesar Rp 15.934.265,87 dengan batas atas (h =3 x Z) sebesar Rp.47.802.797,61 dan batas bawah yang ditetapkan sebesar 0.
Pengaruh Motivasi Dan Pelatihan Terhadap Kinerja Karyawan CU Sauan Sibarrung Kabupaten Tana Toraja Kannapadang, Dwibin
Jurnal Ekonomi, Bisnis dan Terapan (JESIT) Vol. 2 No. 1 (2021): Jurnal Ekonomi, Bisnis dan Terapan (JESIT)
Publisher : UKI Toraja Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (196.754 KB) | DOI: 10.47178/jesit.v2i1.1236

Abstract

This study aims to determine the effect of motivation on employee performance, to determine the effect of training on employee performance and to dterminethe affect of motivation and training on employees performance. Tihis research was conducted at the cooperative CU Sauan Sibarrung, Tana Toraja Regency. This population of this study were all employees of CU Sauan Sibarrung, Tana Toraja Regency with a total of 50 employees, and the sampling technique used saturated samples, because all members of the population were used as smples. The data collction technique in this study used a questionnaire with a likert scale measurement. The result showed that motivation has a positive effect on employee performance; training has a positive effect on employee performance; and motivation and training together have a positive effect on employee performance.
Analisis Efektivitas Penerimaan Pajak Daerah Kabupaten Tana Toraja Ta'dung, Yohanis Lotong; Kannapadang, Dwibin
Jurnal Ekonomi, Bisnis dan Terapan (JESIT) Vol. 2 No. 1 (2021): Jurnal Ekonomi, Bisnis dan Terapan (JESIT)
Publisher : UKI Toraja Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (215.759 KB) | DOI: 10.47178/jesit.v2i1.1321

Abstract

Tujuan penelitian ini adalah untuk mengetahui efektif tidaknya penerimaan pajak daerah Kabupaten Tana Toraja Tahun 2018-2020. Jenis penelitian yang digunakan dalam penelitian ini ialah metode deskriptif yang dilakukan dengan cara mengumpulkan, mengklarifikasi dan menganalisis data yang diperoleh.Hasil penelitian menunjukkan bahwa: tingkat efektivitas penerimaan pajak daerah Kabupaten Tana Toraja pada tahun 2018-2020 masuk dalam kategori cukup efektif dengan tingkat efektivitas rata-rata 85,59%. Tingkat efektivitas pajak daerah tahun 2018 sebesar 110,17 persen dengan kategori sangat efektif, tahun 2019 sebesar 87,73 persen dengan kategori cukup efektif dan tahun 2020 sebesar 58,88 persen dengan kategori tidak efektif. Tingkat efektivitas rata-rata semua pos pajak daerah Kabupaten Tana Toraja pada Tahun 2018-2020 adalah Pajak Bea Perolehan Hak Atas Tanah dan Bangunan sebesar 129,97 persen, Pajak Hotel sebesar 112,29 persen, Pajak Penerangan Jalan sebesar 103,67 persen, Pajak Bumi dan Bangunan sebesar 94,39 persen, Pajak Restoran sebesar 81,71 persen, Pajak Reklame sebesar 58,63 persen, Pajak Mineral Bukan Logam dan Batuan sebesar 56,61 persen dan Pajak Hiburan sebesar 16,10 persen.
Efektivitas Penerimaan Pajak Bumi Dan Bangunan (PBB) Di Lembang Pemanukan Kecamatan Gandangbatu Sillanan Kabupaten Tana Toraja Tangkeallo, Dian Intan; Kannapadang, Dwibin
Jurnal Ekonomi, Bisnis dan Terapan (JESIT) Vol. 2 No. 2 (2021): Jurnal Ekonomi, Bisnis dan Terapan (JESIT)
Publisher : UKI Toraja Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (848.858 KB) | DOI: 10.47178/jesit.v2i2.1448

Abstract

This study aims to determine the effectiveness of land and building tax revenue (PBB) in Lembang Pemanukan, Gandangbatu Sillanan District, Tana Toraja Regency. The type of research used is descriptive quantitative where the researcher provides an overview of how the level of effectiveness of land and building tax revenue (PBB) in Lembang Pemanukan. The data analysis technique used in this research is effectiveness, namely comparing the realization of PBB revenue with the target of PBB revenue. The results showed that the collection of land and building taxes in Lembang Pemanukan, Gandangbatu Sillanan district, Tana Toraja Regency from 2018-2020 was in the effective or successful category. The effectiveness of land and building tax receipts in Lembang Pemanukan, Gandangbatu Sillanan sub-district in 2018-2020 was caused by several things, including public awareness in paying PBB, socialization of taxes to the public directly, so that the PBB reached the target which was said to be effective because it almost reached the PBB target.
Analisis Break Even Point Pada Usaha Yamote Banana di Kecamatan Rantepao Kabupaten Toraja Utara Pundissing, Rati; Ramba, Dina; Kannapadang, Dwibin
Jurnal Ekonomi, Bisnis dan Terapan (JESIT) Vol. 3 No. 1 (2022): Jurnal Ekonomi, Bisnis dan Terapan (JESIT)
Publisher : UKI Toraja Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (255.676 KB) | DOI: 10.47178/jesit.v3i1.1641

Abstract

This study aims to determine how the perception of the break even point in the Yamote Banana business in Rantepao District, North Toraja Regency. This type of research is descriptive quantitative research and data collection techniques carried out in this research are field research and library research. Data collection procedures were carried out by means of observation, interviews, and documentation. The results obtained regarding the BEP in the Yamote Banana business are, sales that must be achieved by Yamote Banana as many as 831 units with (chocolate banana nuggets 327 units, banana greentea nuggets 193 units, greentea flavored drinks 189 units and cappuccino flavored drinks 122 units). Thus, Yamote Banana's business in 2020 has reached a break-even point with sales of 7,800 chocolate nugget bananas, 4,680 greentea banana nuggets, 4,680 greentea flavored drinks and 3,120 cappuccino-flavored drinks.
Co-Authors Ade Lisa Matasik Adriana Madya Marampa Agustinus Mantong Althon K. Pongtuluran Astari, Winda Sari Baan, Inggar Bungan, Rati Chrismesi Pagiu Danun, Dorkas Dian Intan Tangkeallo Edianus, Edianus GANIE, DJUPIANSYAH Grace Sriati Mengga Jelin Tendengan Karuru, Sakti Swarno Mantong, Sandi Marlon, Marlon Oktafianus, Sion Priskila, Crecentia Purwanto, Sayugo Adi Purwanto, Sayugo Adi Ramba, Dina Rati Pundissing Sepsriyanti Kannapadang Siti Munawaroh Siti Munawaroh Sussang, Samuel Ta’dung, Yohanis Lotong Tandilino, Prisca Tandilolo, Lusi Tapparan, Samuel Randi Tapparan, Samuel Randy Ta’dung, Yohanis L. Tendengan, Jelin Yanti Tonapa, Friska Yohanis Lotong Ta'dung