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All Journal Syntax Literate: Jurnal Ilmiah Indonesia Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Jurnal Review Pendidikan dan Pengajaran (JRPP) Jurnal Ilmiah Edunomika (JIE) Community Development Journal: Jurnal Pengabdian Masyarakat Paulus Journal of Accounting (PJA) Journal of Management - Small and Medium Enterprises (SME's) Jurnal Ekuilnomi Indonesian Journal of Engagement, Community Services, Empowerment and Development (IJECSED) Jurnal Bisnis Mahasiswa Indonesian Collaboration Journal of Community Services (ICJCS) COMSERVA: Jurnal Penelitian dan Pengabdian Masyarakat JURNAL EKONOMI, BISNIS DAN TERAPAN (JESIT) Proceeding of The International Conference on Economics and Business jurnal penelitian multidisiplin Jurnal Masyarakat Mengabdi Nusantara Innovative: Journal Of Social Science Research Jurnal Nusantara Berbakti Madani: Multidisciplinary Scientific Journal Jurnal Riset Manajemen dan Ekonomi Jurnal Riset Akuntansi Jurnal Riset Ekonomi dan Akuntansi Jurnal Kabar Masyarakat Jurnal Pelayanan Hubungan Masyarakat Alkhidmah: Jurnal Pengabdian dan Kemitraan Masyarakat Journal Economic Excellence Ibnu Sina Moneter : Jurnal Ekonomi dan Keuangan Santri : Jurnal Ekonomi dan Keuangan Islam Ardhi: Jurnal Pengabdian dalam Negri Harmoni Sosial : Jurnal Pengabdian Dan Solidaritas Masyarakat Jurnal Ekonomi, Manajemen, Akuntansi Prosiding Seminar Nasional Ilmu Manajemen Kewirausahaan dan Bisnis Journal Entrepreneurship Digital Manivest: Jurnal Manajemen, Ekonomi, Kewirausahaan, Dan Investasi

Mince Batara

Prodi Manajemen, Fakultas Ekonomi, Universitas Kristen Indonesia Toraja

Author-ID : 2231369

Religion Agriculture, Biological Sciences & Forestry Arts Humanities Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mechanical Engineering Medicine & Pharmacology Physics Public Health Social Sciences Other

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ANALISIS PENGAMBILAN KEPUTUSAN ATAS IDLE CAPACITY (STUDI PADA PT. XYZ) DI MAKASSAR Mince Batara
Paulus Journal of Accounting (PJA) Vol 1 No 2 (2020): Paulus Journal of Accounting (PJA)
Publisher : Program Studi Akuntansi Universitas Kristen Indonesia Paulus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34207/pja.v1i2.224

This research aims to analysis the idle capacity experienced by PT. XYZ and calculating the break event point as a basic of minimum production that must be achieved in order to reach maximum profit and calculate the basic of rental rate which can get the profit. In this research used qualitative method and the case study method, qualitative method were chosen to get the widest possible informationThe results of the research indicate that in 2018 PT. XYZ reaches the break event point of Rp.19,573,616,842.25 the cost of goods sold is Rp.22,138,154,627.74, so that the company can be minimized cost because the result was bigger more than BEP.Idle capacity was leased in two alternatives, were: (1) rent out machines which unemployed when raw materials were available, (2) rent out machines and direct labor. From this research, it was found that the freezing engine rental rates that apply in 2018 Rp. 1,500 / kg was smaller than the standard rent expenses that should have been used Rp. 1,680 / kg, but management did not have room to increase rent expenses because the rent expenses apply to more competing companies smaller than the rented expenses at PT. XYZ. But if the idle capacity used capacity of the machine and labor simultaneously, it can contribute profit to the company where the rent expenses apply Rp. 7,500 while the standard rent expenses is Rp. 6,675.

PERAN ENDORSER TERHADAP BRAND ATTITUDE DAN PERILAKU PEMBELIAN ONLINE: STUDI KASUS UMKM DI KOTA RANTEPAO, TORAJA UTARA, SULAWESI SELATAN Lisa Kurniasari Wibisono; Mince Batara
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. 4 (2021): FairValue : Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

Promotions carried out by an endorser through social media such as Instagramare not only used by large companies in their marketing activities, but can alsobe used to market products from local MSME brands to increase product salesonline. Based on the stimulus-organism-response (SOR) paradigm, this studywill examine the role of endorsers in brand marketing and online buyingbehavior in the context of MSMEs in the Rantepao City area, North Toraja,South Sulawesi. Based on the number of variables and indicators used in thisstudy, a representative sample approach was used in sampling, so the numberwas 80 to 160 respondents. Purposive sampling technique which is part of thenon-probability sampling technique will be used to determine the respondentswho are the sample. During the study, a set of questionnaires with 5 Likert scaleanswer choices will be given to the target respondents as the primary datasource. After the research data is obtained, the data will then be analyzed forvalidity and reliability tests. After the data is found to be valid and reliable, thepartial least squares (PLS) analysis method will be used to test the proposedhypothesis. Statistical analysis carried out includes: evaluation of the outer andinner models. The expected results and outputs in this study are to producereferences for MSME business actors in carrying out business activities that useendorsers as a way to strengthen brand attitudes when consumers make onlinepurchasing decisions. The results of this study are at TKT 2. The results obtainedfrom this research will be published in the Accredited National Journal: Journalof Business Economics, State University of Malang Accredited Sinta 4 with pISSN: 0853-7283 and e-ISSN: 2528-0503 as Mandatory Outcomes. accepted andSinta 3 Accredited Petra Christian University Marketing Management Journalwith p-ISSN: 1907235X and e-ISSN: 1907235X as additional outputs submitted.And the 2021 National Seminar on Management and Business Economics(SNMEB) as Additional Outcomes.

Efisiensi dan Efektivitas biaya Rumah Tangga Di Tengah Pandemi Covid-19 Pada kelurahan Tapparan Mince Batara; Stefani Marina Palimbong; Grace S. Mengga; Ade Lisa Matasik; Randi Tangdialla
COMSERVA : Jurnal Penelitian dan Pengabdian Masyarakat Vol. 2 No. 1 (2022): COMSERVA: Jurnal Penelitian dan Pengabdian Masyarakat
Publisher : Publikasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59141/comserva.v2i1.204

In the midst of the corona virus disease pandemic that is still sweeping across the world, the impact of the spread of this virus has forced humans to make enormous changes, as well as the people of the Tapparan village. One of the changes that humans must make immediately and cannot be delayed, namely changes in the economy and meeting needs. Humans are required to be more creative in order to be able to survive financially. One way that can be done in order to be able to maintain the financial health of each community is managing household or personal finances. One way of good financial management is cost effectiveness and efficiency. Therefore, it is necessary to conduct training on how to implement Efficiency and Effectiveness of Household Costs in the Middle of the Covid-19 Pandemic in Tapparan Village through (Economically Valued Use of Home Yard Land).

PENDAMPINGAN MASYARAKAT SADAR WISATA DALAM PEMBUKAAN PARAWISATA AIR TERJUN SARAMBU PATIRO URAN DAN SARAMBU KAMBUTU DI LEMBANG RANTEBUA KECAMATAN RANTEBUA Yohanis Lotong Ta'dung; Randi Tangdialla; Ade Lisa Matasik; Mince Batara; Grace Sriati Mengga
Indonesian Collaboration Journal of Community Services Vol. 1 No. 4 (2021): Indonesian Collaboration Journal of Community Services
Publisher : Yayasan Education and Social Center

Sarambu Patiro Uran waterfall and Sarambu Kambutu' waterfall in Rantebua are one of the prospective tourist destinations in North Toraja Regency. This waterfall has the potential to become a new tourist destination, but because of the lack of maximum management makes it abandoned. The purpose of this PKM is to develop Sarambu Patiro Uran and Sarambu Kambutu'to become one of the favorite natural tourist destinations in North Toraja Regency. The methods used are discussions, tutorials, and mentoring. The results of the activity were able to promote Sarambu Patiro Uran's tejuan Water and Sarambu Kambutu's social media. However, efforts to lift Sarambu Patiro Uran Waterfall and Sarambu Kambutu' into new tourist destinations are constrained by several things, including: (a) road access that is not good, (b) limited infrastructure facilities, (c) managerial systems that are not good, (d) lack of promotion, and (e) water discharge that drops when the drought is long

ANALYSIS OF COSO-BASED INTERNAL CONTROL SYSTEM OF UNCOLLECTIBLE RECEIVABLES (Case study PT. PLN ULP Rantepao) Mince Batara; Yunita Daud; Dina Ramba
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

. Implementation of adjustments in the payment system from postpaid to prepaid for PT. PLN ULP Rantepao with the objective of reducing bad debts, but the accounts receivable report demonstrates an increase in bad debts over the last 3 years. The goal of this research is to examine the internal control system for bad debts in accordance with COSO. The descriptive qualitative method was used in this research. Using a random sampling technique, interviews, documentation, and observation were conducted. The sample used in this research is saturated. The significance of this research stems from the fact that bad debts have a significant impact on the company's financial health performance. (1) Changes to the prepayment system have no effect on the reduction in bad debts, according to the research results. (2) The internal control system at PT. PLN ULP Rantepao has not been properly implemented in terms of the 5 COSO components. Instances in which the risk assessment, control environment, and monitoring activities have been implemented, but only a few of each COSO component's items have been implemented. In the meantime, neither control activities nor information and communication have been properly implemented. (3) Control activity is relatively more influential in fostering the emergence of bad debts due to the low paying power and awareness of customers in meeting their obligations. This research will be more interesting if it is continued by investigating the failure factors of changing the prepaid payment system in an effort to reduce bad debts using a variety of research methods.

TONGKONAN AS AN EDUCATIONAL CENTER FOR INTRODUCING FINANCIAL LITERACY TO BUILD AWARENESS OF SAVING FROM AN EARLY AGE IN LEMBANG LANGDA: TONGKONAN SEBAGAI PUSAT EDUKASI PENGENALAN LITERASI KEUANGAN UNTUK MEMBANGUN KESADARAN MENABUNG SEJAK DINI DI LEMBANG LANGDA Stefani Marina Palimbong; Rahma Gusmawati Tammu; Olivia Devi Y. Pompeng; Mince Batara; Randi Tangdialla
Indonesian Journal of Engagement, Community Services, Empowerment and Development Vol. 2 No. 3 (2022): Indonesian Journal of Engagement, Community Services, Empowerment and Developme
Publisher : Yayasan Education and Social Center

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53067/ijecsed.v2i3.83

This activity aims to provide knowledge and understanding of financial literacy through saving, to foster an interest in saving from an early age so that children get used to saving, as well as to provide examples of how to make piggy bank creations from bamboo. This activity was carried out in the tongkonan using the method of delivering socialization material then carrying out questions and answers, quizzes, and creatively making piggy banks from bamboo. From observations made in the field it was found that there was a lack of attention from parents in guiding children to learn to save from an early age. The results of this activity show change that have occurred in children such as children becoming interested in saving and some of them have started saving

PENGEMBANGAN SOFT SKILL MELALUI PELATIHAN DAN PEMBUATAN TIKAR TUYU DALAM UPAYA PENINGKATAN KETAHANAN KEUANGAN KELUARGA JEMAAT MAULU Mince Batara; Stefani Marina Palimbong; Grace Sriati Mengga; Yosepia Yosepia
Community Development Journal : Jurnal Pengabdian Masyarakat Vol. 4 No. 2 (2023): Volume 4 Nomor 2 Tahun 2023
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/cdj.v4i2.15466

Gereja merupakan salah satu komunitas masyarakat, seperti halnya organisasi pada umumnya, gereja memiliki peran penting dalam kehidupan anggota jemaatnya. berdasarkan penelitian sebelumnya yang telah dilaksanakan maka ditemukan bahwa Jemaat Maulu memiliki jumlah SDM yang cukup besar namun tingkat penghasilan masih rendah dan kreativitas dan inovasi rendah pulah. hal ini diakibatkan oleh soft skill yang juga masih sangat rendah. Oleh karena itu salah satu upaya yang dapat dilakukan untuk mengatasi permasalahan tersebut yakni pendampingan pengembang dan pelatihan. Dalam pelaksanaan PKM menggunakan metode CBT (Competency Based Training). Adapun tujuan kegiatan ini adalah membekali kemampuan dasar bagi para binaan agar mampu mandiri secara kerja, menciptakan lapangan kerja dan melestarikan hasil karya seni Toraja. Hal ini sejalan dengan RPJMD Kabupaten Tana Toraja yakni penanggulangan Kemiskinan.

Strategi Pengambilan Keputusan Optimalisasi IDLE Asset Jemaat Maulu Pasca New Normal Mince Batara; Marchelin Marchelin
Syntax Literate Jurnal Ilmiah Indonesia
Publisher : Syntax Corporation

Tujuan: Penelitian ini bertujuan untuk menggali langkah strategi yang akan diambil oleh manajemen Jemaat Maulu, dalam mengoptimalisasi aset menganggur yang dimiliki oleh Jemaat agar dapat mengalihkan ketergantungan sumber penerimaan organiasi yang pada awalnya bersumber dari para donatur dan anggota jemaat melalui pundi persembahan. Hal ini sangat perlu untuk segera dilakukan mengingat dampak pandemic yang mengakibatkan kegiatan beribadah di batasi sehingga menyebabkan penerimaan jemaat berkurang bahkan berhenti secara total sedangkankan biaya operasional jemaat setiap bulannya tetap berjalan meskipun peribadatan dihentikan dilaksanakan pada semua gereja. Metode: Penelitian ini merupakan penelitian lapangan yang menggunakan metode pendekatan deskriptif kuantitatif Analisis data: jenis analisis data yang digunakan dalam penelitian ini meliputi analisis aset, analisis efesiensi rencana dan realiasasi program, analisis studi kelayakan bisnis. Hasil dan diskusi: optimalisi aset menganggur meliputi asset tetap (sewa tempat dan gedung). Pengembangan SDM, pelayanan sosial-pengembangan SPS (PAUD). Dan penerimaan jemaat dengan metode rata-rata estimasi penerimaaan optimalisasi idle asset sebesar Rp.150.000.000 /tahun, Kesimpulan: Pengembangan Idle Asset Jemaat Maulu berpotensi menjadi sumber penerimaan potensial; pengembangan SDM dan dan pengelolaan manajemen masih belum maksimal dilaksanakan.

Seminar Kewirausahaan - Peran Pemuda Kristen Dan Peluang Bisnis Di Era Society 5.0 Mince Batara; Agustinus Mantong; Dina Ramba; Abedneigo C. Rambulangi; Andrew Ridow Johanis M
Jurnal Pelayanan Hubungan Masyarakat Vol. 1 No. 2 (2023): Juni : Jurnal Pelayanan Hubungan Masyarakat
Publisher : Universitas Katolik Widya Karya Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59581/jphm-widyakarya.v1i2.983

The church is a community, like organizations in general, the church has an important role in the lives of its congregation members. In the organizational structure, each church has an intra-ecclesiastical administrator. The Administrators of each congregation will be representatives of each congregation. OIG category PPGT Klas Rembon Sado'ko' held an entrepreneurship seminar with the aim of providing knowledge, motivation and finding business opportunities. Entrepreneurship seminar activities in the Sub Theme: The Role of Christian Youth and finding opportunities in the era of society 5.0. This activity was attended by more than ± 100 people.

Seminar Kewirausahaan – Cara Cerdas Mengubah Masalah Menjadi Peluang Usaha PPGT Nonongan SALU Mince Batara; Ellyn Patadungan; Rati Pundissing
Jurnal Nusantara Berbakti Vol. 1 No. 3 (2023): Juli : Jurnal Nusantara Berbakti
Publisher : Universitas Kristen Indonesia Toraja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59024/jnb.v1i3.199

The church is a community, like organizations in general, the church has an important role in the lives of its congregation members. In the organizational structure, each church has an intra-ecclesiastical administrator. The Administrators of each congregation will be representatives of each congregation. PPGT Class PPGT OIG Nonongan Salu conducted an entrepreneurship seminar with the aim of providing knowledge, motivation and preparing Christian youths who are independent and become agents of change for themselves, the congregation and the nation. Entrepreneurship seminar activities in the Sub Theme: Smart Ways to Turn Problems into Business Opportunities. This activity is attended by more than ± 30 people.

Co-Authors Abedneigo C. Rambulangi Ade Lisa Matasik Agustinus Mantong Althon K. Pongtuluran Alwin Paemba Andrew Ridow Johanis M Angela Haspin Oktiani Tudang Ashary Bungin Atmisridita Bumbungan Braselia Palambi Calvianto Silas Desi Desi Devi Yanti Rante Rapa Dina Ramba' Efrain Owen Taruk Elisabet Pali Elsa Pondi Evi Rimpung Fani Putri Tomassoyan, Jesica Grace Sriati Mengga Helba Rundupadang Heriani Heriani, Heriani Irnawaty Irnawaty Isak Pasulu Jemi Pabisangan Tahirs Jens Batara Marewa Jesika Tampa Padanun Jesy Likubanne Mallisa’ Johanis M, Andrew Ridow Linda Uddu Lisa Bunga Lisa Kurniasari W Lisa Kurniasari Wibisono Marchelin Marchelin Marchelin Massora, Jerry Lando Matasak, Immanuel Novita Mangallo Olivia Banne Olivia Devi Yulian P Olivia Devi Yulian Pompeng Olivia Devi Yulian Pompeng Paillin, Putriati Datu Pasapan, Desi Ratnasari Pauline Surjadi Popang Pundissing, Ratih Rahma Gusmawati Tammu Ramba, Dina Randi Tangdialla Rante, Renita Rasli Rati Pundissing Rifka Taruk Salong Salinding, Erlina Silas, Calvianto Sri Septiani Borotoding Srimelin Dahyuni Stefani Marina Palimbong Toding, Marsita Lambe’ Tondok, Irma Rante Virginia Parorrongan Yohanis Lotong Ta'dung Yosepia Yosepia Yuni Anggriani Yunita Daud Zerah Rut Binti Ruben

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