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All Journal Jurnal SOLMA Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan JURNAL PENDIDIKAN TAMBUSAI Journal on Education Jurnal Ilmiah Edunomika (JIE) Community Development Journal: Jurnal Pengabdian Masyarakat Paulus Journal of Accounting (PJA) Indonesian Collaboration Journal of Community Services (ICJCS) COMSERVA: Jurnal Penelitian dan Pengabdian Masyarakat JURNAL EKONOMI, BISNIS DAN TERAPAN (JESIT) Jurnal Akuntansi dan Keuangan 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 Jurnal Riset Akuntansi Jurnal Riset Ekonomi dan Akuntansi Jurnal Kabar Masyarakat Jurnal Manuhara: Pusat Penelitian Ilmu Manajemen Dan Bisnis Mengabdi: Jurnal Hasil Kegiatan Bersama Masyarakat Ardhi: Jurnal Pengabdian dalam Negri Jurnal Ekonomi, Manajemen, Akuntansi Prosiding Seminar Nasional Ilmu Manajemen Kewirausahaan dan Bisnis KREATIF: Jurnal Pengabdian Masyarakat Nusantara
Grace Sriati Mengga
Ekonomi, Universitas Kristen Indonesia Toraja
Religion Agriculture, Biological Sciences & Forestry Humanities 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 Public Health Social Sciences Other

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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
Pengaruh Literasi Keuangan dan Pengendalian Diri Terhadap Manajemen Keuangan Pribadi Masyarakat Penerima BLT Lembang Bululangkan Toraja Utara Grace Sriati Mengga; Dian Intan Tangkeallo; Rice Bakkula
Jurnal Manuhara : Pusat Penelitian Ilmu Manajemen dan Bisnis Vol. 1 No. 3 (2023): JULI : Jurnal Manuhara: Pusat Penelitian Ilmu Manajemen dan Bisnis
Publisher : Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/manuhara.v1i3.181

Abstract

The purpose of this study was to determine the effect of financial literacy and self-control on personal financial management. This type of research is descriptive quantitative. The type of data used is primary data, namely data obtained directly from the public through filling out questionnaires and secondary data, namely data obtained from various sources in the form of notes, books, and journals related to research problems. The results of the study partially show that financial literacy has a positive and significant effect on personal financial management, self-control has a positive and significant effect on personal financial management. Through simultaneous tests it was found that financial literacy and self-control simultaneously had a positive and significant effect on personal financial management.
ANALISIS PENGENDALIAN PERSEDIAAN BAHAN BAKU KAYU PADA UD. SAHIDA MEBEL, DI KECAMATAN SANGGALANGI KABUPATEN TORAJA UTARA Antonius Bussan; Dwibin Kannapadang; Grace Sriati Mengga
JURNAL ILMIAH EDUNOMIKA Vol. 9 No. 1 (2025): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

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

Abstract

Every trading business always requires an inventory of raw materials. Without having inventory, the company will face risks such as delays in the production process and not being able to meet consumer demand on time due to a shortage of raw materials. This can happen because raw materials are not available at any time, which means the company will lose the opportunity to gain the profits it should get. Therefore, the company must have an inventory management strategy in which the company must ensure that it is able to provide supplies with quality, quantity and on time. Therefore UD. Sahida Mebel must pay attention to the amount of inventory in order to meet consumer demand, using the Just In Time method approach. This research aims to evaluate an inventory system that can minimize inventory and inventory costs by comparing the current inventory system with the Just In Time method. The minimum inventory and inventory costs using the Just In Time method are more economical, namely 2 m3 and Idr 4,000,000, while the minimum inventory and inventory costs using the method applied by the company are 3 m3 and Idr 5,000,000. From these results, it is known that Just In Time is more efficient to use. Keywords: Just In Time; raw material inventory; minimum inventory; and cost savings
Analisis Kinerja Keuangan pada PT. Mayora Indah, Tbk Berdasarkan Metode Economic Value Added (EVA) Merlina Verawati Tasik Bua’; Agustinus Mantong; Grace Sriati Mengga’
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.v3i6.5335

Abstract

The research is intended to analyze financial performance at PT. Mayora Indah, Tbk which is listed on the Indonesia Stock Exchange, based on the Economic Value Added method at PT. Mayora Indah, Tbk. Processing PT financial reports. Mayora Indah, Tbk uses quantitative analysis techniques with data analysis methods in the form of numbers which include financial reports at PT. Mayora Indah, Tbk. The data used is secondary data in the form of PT's financial reports. Mayora Indah.Tbk for the 2019-2023 period is secondary data used and obtained via the website www.idx.co.id. The research results show that the financial performance of PT. Mayora Indah, Tbk based on the 2019-2023 EVA method produces a positive EVA value.
ANALISIS STRATEGI PEMASARAN PADA WARUNG MAKAN TAKODO DALAM MENGHADAPI PERSAINGAN BERBASIS SWOT Andi; Isak Pasulu; Grace Sriati Mengga
JURNAL ILMIAH EDUNOMIKA Vol. 9 No. 3 (2025): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v9i3.18038

Abstract

ABSTRACT This study aims to analyze the marketing strategies implemented by Warung Makan Takodo in facing competition within the rapidly growing local culinary industry. The research employed a descriptive qualitative method with a case study approach. Data were collected through in-depth interviews with the owner, employees, and customers, as well as observation and documentation, and analyzed using the SWOT (Strengths, Weaknesses, Opportunities, Threats) framework. The strengths identified include its strategic location in front of Pasar Baru Makale, authentic local menu such as kapurung and green bean porridge, cleanliness, comfortable atmosphere, friendly service, and high customer loyalty. Weaknesses comprise suboptimal operational management, limited staff during peak hours, lack of digital promotion, delays in raw material supply, and minimal innovation in modern menu items. Opportunities arise from the popularity of local and spicy food among young people, increasing economic activity around the market, positive impacts from Toraja cultural events and tourism, and the growth of social media and pre-order services. Threats include price competition, changing consumer preferences, rising raw material prices, dependency on market supplies, and the demand for digital services. The recommended strategies focus on optimizing strengths to seize opportunities, addressing weaknesses through opportunity utilization, using strengths to counter threats, and minimizing weaknesses while anticipating threats. Keywords: marketing strategy, SWOT analysis, food stall, competition, local culinary
Pengaruh Pengetahuan Pajak Terhadap Kepatuhan Pajak pada UMKM di Kecamatan Sangalla Utara Mesi Pabetta; Ade Lisa Matasik; Grace Sriati Mengga
Prosiding Seminar Nasional Ilmu Manajemen Kewirausahaan dan Bisnis Vol. 1 No. 2 (2024): Desember : Prosiding Seminar Nasional Ilmu Manajemen Kewirausahaan dan Bisnis
Publisher : Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/prosemnasimkb.v1i2.48

Abstract

The aim of this research is to determine the effect of tax knowledge and tax sanctions on tax compliance among MSMEs in North Sangalla District. The data analysis techniques used are descriptive analysis, data quality assessment, classical assumption testing. Based on the results of this research, it shows that tax knowledge has a positive and significant effect on MSME taxpayer compliance in North Sangalla district. This is shown by the tcount value of 3.679>ttable 1.987, with a significance value of 0.000<0.05. Based on the results of this research, it shows that tax sanctions have a positive and significant effect on the compliance of MSME taxpayers in North Sangalla District. This is shown by the tcount value of 2.443>ttable 1.987, with a significance value of 0.0017<0.05. Based on the results of this research, it shows that tax knowledge and tax sanctions have a positive and significant effect simultaneously on taxpayer compliance of MSMEs in North Sangalla District. with a calculated F value of 26.140 > F table 2.71 with a significance of 0.000,
Pemberdayaan IKM Tenun Unnoni melalui Pelatihan Penentuan Harga Jual Berbasis Biaya Produksi Mince Batara; Grace Sriati Mengga; Agustinus Mantong; Stefani Marina Palimbong; Olivia Devi Yulian Pompeng; Elisabet Pali
ARDHI : Jurnal Pengabdian Dalam Negri Vol. 3 No. 4 (2025): ARDHI : Jurnal Pengabdian Dalam Negri
Publisher : Asosiasi Riset Pendidikan Agama dan Filsafat Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/ardhi.v3i4.1438

Abstract

The Unnoni Weaving Center is a community-led, small and medium-sized enterprise (SME) development center for traditional weaving. Despite its significant potential, many entrepreneurs in this center face challenges in determining appropriate product prices. They typically rely solely on intuition or follow market prices without considering all production cost components, resulting in very small profit margins and even the risk of incurring losses. In response to these challenges, this community service program was designed to improve the ability of SMEs to determine more rational, measurable, and profitable selling prices through comprehensive and applicable training in production cost calculations. The methods employed included outreach, workshops, intensive mentoring, and hands-on simulations on pricing based on real costs and reasonable margins. The program was conducted in two sessions at the Unnoni Weaving Center Hall, involving 25 local weaving entrepreneurs. The results showed significant improvement, with participants' understanding of identifying production cost components increasing by 76%, while approximately 80% successfully conducted simulations for determining selling prices, taking into account raw materials, labor, overhead costs, and profit margins. The tangible impact of this activity is seen in increased business literacy, more systematic calculation skills, and the confidence of SMEs in determining prices and negotiating with consumers and business partners. Furthermore, this activity is expected to be a starting point for the implementation of a simple financial recording system, increased operational efficiency, and the development of a branding strategy for Unnoni woven products so they can compete more professionally, sustainably, and with high competitiveness in both local and global markets.
INOVASI PENGEMBANGAN KAWASAN WISATA LEMBANG PALIPU’ KECAMATAN MENGKENDEK KABUPATEN TANA TORAJA Mengga, Grace Sriati; Mantong, Agustinus; Palan, Markus
Community Development Journal : Jurnal Pengabdian Masyarakat Vol. 6 No. 1 (2025): Volume 6 No. 1 Tahun 2025
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/cdj.v6i1.41384

Abstract

Lembang Palipu, yang berada di Kecamatan Mengkendek, Kabupaten Tana Toraja, memiliki potensi luar biasa sebagai destinasi wisata, terutama di kawasan Buntu Kandora. Kawasan wisata ini diperlukan pengembangan. Sehingga tujuan pengabdian kepada masyarakat ini adalah agar objek wisata Kandora dapat berkembang dan dapat menambah jumlah pengunjung. Pengembangan kawasan ini difokuskan pada sejumlah kegiatan inovatif, termasuk pembuatan spot foto, pemasangan gapura, papan penanda, serta inisiatif pembuatan pupuk organik. PKM ini juga mencakup keterlibatan masyarakat dalam hal kerja bakti dan menumbuhkan rasa tanggung masyarakat terhadap lingkungan disekitar objek wisata Buntu Kandora. Hasil kegiatan yaitu memperlihatkan adanya peningkatan daya tarik wisata yang diharapkan dapat meningkatkan kunjungan wisatawan dan memberikan manfaat ekonomi bagi masyarakat setempat. Meski demikian, pengembangan lebih lanjut masih membutuhkan peningkatan infrastruktur, promosi yang konsisten, serta pendidikan bagi masyarakat dalam mendukung keberlanjutan kawasan wisata ini. Kolaborasi antara masyarakat dan pemangku kepentingan akan menjadi kunci bagi Buntu Kandora untuk berkembang menjadi destinasi wisata unggulan.
ANALISIS KINERJA ANGGARAN PENDAPATAN DAN BELANJA DAERAH PADA BADAN PENGELOLA KEUANGAN DAN ASET DAERAH KABUPATEN TORAJA UTARA Tendengan, Jelin; Kannapadang, Dwibin; Mengga, Grace Sriati
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
PENGARUH PENGETAHUAN DAN PERILAKU KEUANGAN PRIBADI PADA MAHASISWA TEKNIK MESIN UNIVERSITAS KRISTEN INDONESIA TORAJA Sini, Ludia; Mengga, Grace Sriati; Ta’dung, Yohanis Lotong
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.v8i3.14327

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh pengetahuan dan perilaku keuangan pribadi pada mahasiswa teknik mesin universitas Kristen Indonesia toraja. Penelitian ini menggunakan pendekatan kuantitatif. Pengumpulan data dilakukan dengan menyebarkan kuesioner kepada 88 responden yang terpilih. Teknik analisis data dalam penelitian ini menggunakan analisis regresi linear berganda. Hasil pengujian hipotesis menunjukkan bahwa variabel literasi keuangan secara parsial berpengaruh positif signifikan terhadap pengetahuan perilaku keuangan,variabel perilaku keuangan berpengaruh secara parsial berpengaruh positif dan signifikan terhadap keuangan pribadi sebesar 07,8%, sedankan sisahnya sebesar 92,2% dijelaskn oleh faktor lain di luar penelitian. Kata Kunci: Pengetahuan, Perilaku, keuangan pribadi mahasiswa
Co-Authors Ade Lisa Matasik Agustinus Mantong Alda Jenice Palittin Alprida Tandi Ayu Althon K. Pongtuluran Ananda , Titin Aprilia Andi Antonius Bussan Ari Paembonan, Asriani Benedikta Olga Pauta Biringkanae, Astriwati Devianti Limbong Dian Intan Tangkeallo Dwibin Kannapadang Elisabet Pali Esti Membunga Evi Rimpung Gafthari Rumindan Gregorius Edy Gustian Tandi Lolong Isak Pasulu Jekson Samaa Jelin Tendengan Johana R. Tangirerung Lebang Somalinggi, Yusriani Lisa K. Wibisono Lisa Kurniasari Wibisono Ludia Sini Mangera, Elisabet Mannong, Andi Bulkis Maghfirah Marinus Ronal Marinus Ronal Merlina Verawati Tasik Bua’ Mesi Pabetta Mey Enggane Limbongan Mince Batara Monica Ba’dung, Grace Olivia Devi Yulian Pompeng Palan, Markus Pauta, Benedikta Olga Randi Tangdialla Rice Bakkula Ronald Rustan Silvia Afdarella Bulo Sini, Ludia Sitti Maryam Hamid, Sitti Maryam Stefani Marina Palimbong Ta’dung, Yohanis Lotong Tendengan, Jelin Toding, Marsita Lambe’ Wanie Bandaso Yohanis Lotong Ta'dung Yosepia Yosepia