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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 Prosiding Seminar Nasional Manajemen dan Ekonomi 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 Journal of Innovative and Creativity 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
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 Mathematics Mechanical Engineering Medicine & Pharmacology Physics Public Health Social Sciences Other

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ANALISIS PERBANDINGAN KINERJA KEUANGAN PADA PT. ADARO ENERGI INDONESIA TBK DAN PT. BAYAN RESOURCES TBK. PERIODE 2020 – 2022 Rasli; Pundissing, Rati; Batara, Mince
Jurnal Penelitian Multidisiplin Vol 2 No 5 (2023): jURNAL PENELITIAN mULTIDISIPLIN
Publisher : Jurnal Penelitian Multidisiplin

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

Abstract

This study aims to determine whether there are differences in financial performance at PT. Adaro Energi Indonesia Tbk, and PT. Bayan Resources Tbk in Indonesia. This type of research is a comparative quantitative research using a comparison design of two means of two independent populations. The analysis technique used in this study is the two-mean different test (independent sample test). The results of this study prove that there is no significant difference in each of the financial ratios at pt. Adaro Energi Indonesia Tbk, and PT. Bayan Resources Tbk.
Pengaruh biaya operasional dan kurs terhadap pendapatan pada PT. Smartfren Telecom, Tbk Mengga, Grace Sriati; Batara, Mince; Toding, Marsita Lambe’
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 5 No. 5 (2022): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32670/fairvalue.v5i5.2764

Abstract

Since 2009, the business development of PT Smartfren Telecom has continued to suffer losses. Apart from the high competition, the losses experienced by PT. Smartfren Telecom, Tbk also comes from high operating expenses and also from foreign exchange losses. The purpose of this study is to determine the effect of operating costs and exchange rates on revenue at PT. Smartfren Telecom, Tbk in 2017-2020. The type of research used in this research is descriptive research with a quantitative approach. The data collection method used is a documentation technique based on the company's financial statements published by the Indonesia Stock Exchange. The type of data used in this study is secondary data which is data in the form of documents obtained from the official website of the Indonesia Stock Exchange. Analysis of the data used is multiple linear regression analysis. Hypothesis testing is done by partial test (t test) and simultaneous test (F test). For operational costs partially have a negative and significant effect on income while the exchange rate has a negative and insignificant effect on income. For simultaneous test results, operating costs and exchange rates have a significant effect on income.
Pedampingan Penyusunan Biaya Produksi Pada Usaha Kreativitas Anak Di Panti Asuhan Kristen Tangmentoe Marchelin Marchelin; Mince Batara; Stefani Marina Palimbong; Elisabet Pali; Olivia Devi Yulian Pompeng
Jurnal Masyarakat Mengabdi Nusantara Vol. 3 No. 2 (2024): Juni : Jurnal Pengabdian Kepada Masyarakat
Publisher : STIPAS Tahasak Danum Pambelum Keuskupan Palangkaraya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58374/jmmn.v3i2.266

Abstract

This community service activity aims to provide assistance to the children of the Tangmentoe Orphanage regarding the preparation of production costs in the child creativity business at the Tangmentoe Christian Orphanage where all this time the orphanage children have participated in many skills training to improve creativity, but in determining the selling price following the selling price in the market. In terms of determining the selling price, the production price of each production from the creativity of the orphanage children is needed. By using participatory methods carried out in assisting the preparation of production costs in this activity, the orphanage children have knowledge about the preparation of production costs on all the results of the orphanage children's creativity. And through this activity, orphanage children also have strong motivation in planning to start and manage a business.
ANALISIS FAKTOR PENGHAMBAT PERTUMBUHAN PENGELOLAAN OBJEK WISATA TONGKONAN PAPA BATU Batara, Mince; Mengga, Grace Sriati
JURNAL ILMIAH EDUNOMIKA Vol 9, No 1 (2025): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v9i1.16401

Abstract

Tourism development is indeed one of the focuses of national development because the tourism sector has great potential in generating foreign exchange and creating new jobs, improving the welfare of local communities, can promote the culture and local heritage of an area, and increase awareness of cultural diversity and strengthen national identity. The growth of the tourism sector in Tana Toraja Regency began to increase again, but this growth was not followed by all the attractions in Tana Toraja. And one of the objects that did not experience growth is Tongkonan Papa Batu. Even though the object is included in one of the cultural heritage in Tana TorajaRegency but the object is almost never a tourist destination that is recommended as a must-visit tourist attraction when you want to travel in Tana Toraja Therefore, the purpose of the study is to analyze the factors inhibiting the growth of the Tongkonan Papa Batu tourist attraction so that managers, government and stakeholders can use the results of this study as a reference material in developing an effective and efficient Tongkonan Papa Batu tourist attraction development strategy in the future. This research uses qualitative descriptive methods. The results obtained are that there are 6 (six) factors inhibiting the growth of management of Papa Batu Tourism Objects, namely, inadequate road access, lack of infrastructure facilities, min). Keywords : Analysis of Inhibiting Factors, Management Growth Tongkonan Papa Batu Tourist Attractio, Growth Inhibiting Factors Tourist Attraction ManagementPapa Batu's Tongkonan, Local Tourism,  Obstacles to Tourism Development, Sustainability
Seminar Dan Pelatihan Peningkatan Pembukuan Dan Upaya Pencegahan Fraud Berbasis Digital Bagi Pelaku UMKM di Lembang Ullin Mince Batara; Zerah Rut Binti Ruben; Virginia Parorrongan; Lisa Bunga; Jesika Tampa Padanun
Harmoni Sosial : Jurnal Pengabdian dan Solidaritas Masyarakat Vol. 1 No. 1 (2024): Harmoni Sosial : Jurnal Pengabdian dan Solidaritas Masyarakat
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62383/harmoni.v1i1.96

Abstract

Community service is a tangible manifestation of a spirit of caring for others. In the context of special needs education, the State Special School in Banjarbaru City faces several challenges, especially in the assessment process of special needs children. Limitations in human resources in terms of teaching staff and technology, as well as conventional assessment methods, are the main obstacles. The solution came in the form of the Special Needs Children Assessment Application called APBAKUS in 2018. Community service through training and socialization of APBAKUS usage in 2019 encouraged the application's utilization. The results of the community service were highly positive, evident in increased efficiency in assessment timing, more coordinated data management, and the improved capabilities of teachers in overcoming obstacles. The APBAKUS application played a crucial role in enhancing the quality of educational services at the State Special School in Banjarbaru City, enabling teachers to provide better services tailored to the needs of special needs children. Thus, community service reflects the spirit of assisting and improving the quality of education for children who require special attention within the community.
Sosialisasi Perhitungan Dan Penyetoran Pajak Umkm Di Kelurahan Tambunan, Kecamatan Makale Utara Olivia Devi Yulian P; Lisa Kurniasari W; Mince Batara; Isak Pasulu; Althon K. Pongtuluran
ALKHIDMAH: Jurnal Pengabdian dan Kemitraan Masyarakat Vol. 1 No. 3 (2023): Juli : Jurnal Pengabdian dan Kemitraan Masyarakat
Publisher : Sekolah Tinggi Ilmu Syariah Nurul Qarnain Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59246/alkhidmah.v1i3.489

Abstract

This activity was carried out to provide information regarding taxation to MSMEs to increase the level of tax compliance which is not yet optimal in Indonesia. Socialization and demonstration methods as well as practice calculating and paying taxes using case studies, and question and answer methods are carried out in this activity. Apart from that, it also provides an understanding not to be afraid to report taxes and socializes the impacts that arise when MSMEs do not pay taxes. This activity was attended by local people who have small businesses in their homes selling handicrafts, basic necessities, food and drinks, etc. The results of this socialization found that many MSME actors still do not understand how to deposit MSME Income Tax due to their limited knowledge
Pengaruh Etnis, Pengetahuan Kewirausahaan dan Sumber Modal Terhadap Minat Berwirausaha Masyarakat di Kecamatan Rantepao dan Kecamatan Tallunglipu Olivia Banne; Mince Batara; Rati Pundissing
EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi Vol. 3 No. 3: Maret 2024
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/ekoma.v3i3.3005

Abstract

The study aims to test and analyze the influence of ethnicity, entrepreneurship knowledge and capital resources on the entrepreneurial interests of the community in the Rantepao district and Tallunglipu district. This research method is quantitative research, data collection technique through questionnaires. The population in this study was 7,218 and the sample of the study was 98 respondents, the method of sampling using the Slovin formula. The data were analyzed using the SPSS 22 program. The results of this study show that: (1) Ethnicity has a positive and significant influence on the interests of entrepreneurs in the Rantepao and Tallunglipu districts, (2) Entrepreneurship knowledge has a significant and positive influence upon the interest of entreprenors in Ranteapao district, (3) Capital resources are ineffective and insignificant in relation to entrepreneurial interests in the district and the Tallunglipu district; and (4) Ethnic knowledge, enterprise knowledge and capital resources combined have a significant positive impact on the entrepreneur interest of the community in the rantepo and the tallunglipo district. This means that every person of different ethnicities has a life spirit that has been planted from an early age so that a person's character can be formed through the surrounding environment, with corporate knowledge that encourages society to grow and innovate so that the undertakings that it undertakes have a long-term impact on its well-being and long-lasting, capital resources that are important to start as a small enterprise and determine a large enterprise
Pengaruh Store Atmosphere, Diskon Harga dan Lokasi Terhadap Keputusan Pembelian di KFC Toraja Ashary Bungin; Mince Batara; Helba Rundupadang
EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi Vol. 3 No. 3: Maret 2024
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/ekoma.v3i3.3011

Abstract

This research aims to test and determine the influence of store atmosphere, price discounts and location on purchasing decisions at KFC Toraja. The research method uses quantitative research. The data collection technique was through a questionnaire. The population in this study were all consumers who visited KFC Toraja and the sample used used an accidental sampling technique, which means anyone who received the questionnaire and matched the criteria could be used as a sample. Data were analyzed using the SPSS 16 program. The results of this research show that, partially, the store atmosphere value has an influence but is not significant on purchasing decisions at KFC Toraja, price discounts do not significantly influence purchasing decisions at KFC Toraja, and location influences purchasing decisions at KFC Toraja. And simultaneously the results show that the three variables, namely store atmosphere, price discounts and location together have a significant influence on purchasing decisions
Pengaruh Pelatihan dan Pengalaman Kerja Terhadap Kinerja Guru di Sekolah Lentera Harapan Toraja Irnawaty Irnawaty; Mince Batara; Helba Rundupadang
EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi Vol. 3 No. 3: Maret 2024
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/ekoma.v3i3.3018

Abstract

This research aims to determine the effect of training and work experience on teacher performance at the Lentera Harapan Toraja School. This research data was collected by distributing questionnaires to 60 teachers. This research uses quantitative research. Data were analyzed using the SPSS 16 program. Based on the results of this research, it shows that partially training has an influence but is not significant on teacher performance and work experience has a significant influence on teacher performance. And simultaneously training and work experience together have a significant influence on performance
Strategi Pengembangan Wisata Kolam Renang Alam Tilanga’ di Kelurahan Sarira Kecamatan Makale Utara Kabupaten Tana Toraja Efrain Owen Taruk; Abedneigo Carter Rambulangi; Mince Batara
EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi Vol. 3 No. 5: Juli 2024
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/ekoma.v3i5.4455

Abstract

Strategy for developing the Tilanga' Natural Swimming Pool tourist attraction in Sarira sub-district, North Makale District, Tana Toraja Regency." The aim of this research is to analyze the strategy for developing the Tilanga' Natural Swimming Pool tourist attraction. This research method uses qualitative descriptive analysis and SWOT analysis. Data were collected by means of observation, interviews, library studies, documentation with managers and visitors to the Tilanga' Natural Swimming Pool tourist attraction. The results obtained are that the Tilanga' Natural Swimming Pool tourist attraction has very effective strengths so that the strengths of the Tilanga' Natural Swimming Pool tourist attraction can be used as a guide or motivation and take advantage of opportunities that will be faced and also avoid existing weaknesses and threats to increase interest. and visitor trust in tourist attractions.
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 Henjelina Shintami Pali’ 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 Marni Massago 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