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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 Journal of Innovative and Creativity 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 Mathematics Mechanical Engineering Public Health Social Sciences Other

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Analisis Kinerja Keuangan Berdasarkan Rasio Likuiditas Dan Rasio Profitabilitas Pada PT. Unilever Indonesia Tbk. Gafthari Rumindan; Agustinus Mantong; Grace Sriati Mengga
Prosiding Seminar Nasional Manajemen dan Ekonomi Vol. 2 No. 2 (2023): Desember : Prosiding Seminar Nasional Manajemen dan Ekonomi
Publisher : Universitas Kristen Indonesia Toraja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59024/semnas.v2i2.239

Abstract

This research aims to analyze the financial performance of PT. Unilever Indonesia Tbk which is listed on the Indonesia Stock Exchange, based on the Liquidity Ratio and Profitability Ratio at PT. Unilever Indonesia Tbk for the 2020-2022 period. Data Analysis Technique is a quantitative analysis technique, namely data in the form of numbers which include financial reports at PT. Unilever Indonesia Tbk. In the research results based on Liquidity and Profitability Ratios, the financial performance of PT. Unilever Indonesia Tbk's Liquidity Ratio experienced fluctuations from 2020-2022 or instability in PT's financial performance. Unilever Indonesia Tbk. The Liquidity Ratio can be said to be in poor condition with the Current Ratio and Quick Ratio methods not meeting industry standards, while the Cash Ratio is able to reach industry standards that have been set. Then the Profitability Ratio can be said to be in poor condition, with the Return On Equity method meeting industry standards, while Return On Investment and Net Profit Margin do not meet industry standards because they decline every year.
Analisis Sistem Pengelolaan Keuangan Dana BOS Di UPT SDN 10 BITTUANG, Kabupaten Tana Toraja Alda Jenice Palittin; Agustinus Mantong; Grace Sriati Mengga
Prosiding Seminar Nasional Manajemen dan Ekonomi Vol. 2 No. 2 (2023): Desember : Prosiding Seminar Nasional Manajemen dan Ekonomi
Publisher : Universitas Kristen Indonesia Toraja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59024/semnas.v2i2.240

Abstract

This study aims to determine the management system for School Operational Assistance Funds at UPT SDN 10 BITTUANG, Tana Toraja Regency. This research uses qualitative descriptive research with data collection procedures in the form of documentation and interviews with the school principal, treasurer and school committee. Based on the results of the analysis, it is concluded that the 2022 School Operational Assistance Fund (Regular BOS) is IDR. 76,230,000 (Seventy Six Million Two Hundred and Thirty Thousand Rupiah) using School Based Management (MBS) and is in accordance with the BOS Fund financial management system and implemented with Government Regulations starting from planning in preparing the School Activity Plan and Budget (Year RKAS 2022), the use of BOS funds is in accordance with the 2022 BOS technical instructions, and reporting of BOS funds is made at each stage and at the end of the BOS fund period to be reported to the Regency and Ministry BOS Teams sent via email
Pengaruh Current Ratio, Debt To Equity Ratio Dan Net Profit Margin Terhadap Harga Saham Perusahaan Sektor Pertambangan Yang Terdaftar Di Bei Tahun 2020-2022 Alprida Tandi Ayu; Agustinus Mantong; Grace Sriati Mengga
Prosiding Seminar Nasional Manajemen dan Ekonomi Vol. 2 No. 2 (2023): Desember : Prosiding Seminar Nasional Manajemen dan Ekonomi
Publisher : Universitas Kristen Indonesia Toraja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59024/semnas.v2i2.241

Abstract

This study aims to determine the effect of the current ratio, debt to equity ratio and net profit margin on the share prices of mining companies listed on the Indonesian stock exchange in 2020-2022. The research data were 60 companies and a sample of 5 companies was obtained, using a purposive sampling technique. The data analysis technique used is Simple Linear Regression Analysis and Multiple Linear Regression Analysis. The results showed that the current ratio partially has a significant effect on stock prices, the debt to equity ratio partially has a negative and insignificant effect on stock prices, while the net profit margin partially has a significant effect on stock prices. And simultaneously the current ratio, debt to equity ratio, and net profit margin have a significant effect on stock prices.
Analisis Penetapan Harga Pokok Produksi dalam Menentukan Harga Jual Produk Kopi di Toko Sarah Jaya Rantepao Grace Sriati Mengga; Silva Pasamba; Yohanis L. Ta’dung
Prosiding Seminar Nasional Manajemen dan Ekonomi Vol. 4 No. 2 (2025): Desember : Prosiding Seminar Nasional Manajemen dan Ekonomi
Publisher : Universitas Kristen Indonesia Toraja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59024/semnas.v4i2.689

Abstract

This study aims to determine the cost of coffee production as a basis for setting the selling price in the Sarah Jaya coffee business. Accurate calculation of production costs is essential because it directly affects pricing decisions and the level of profit generated by the business. The full costing method is used to determine the cost of production, as this method provides a more comprehensive and detailed calculation by including all cost components required in the production process, such as raw material costs, direct labor costs, and both fixed and variable manufacturing Overhead costs. Determining the cost of production using an appropriate method can significantly influence the determination of the selling price and ensure that the business achieves sustainable profitability. The application of the full costing method is expected to provide practical benefits for Small and Medium Enterprises (MSMEs), particularly in improving financial management and decision-making accuracy. The results of this study indicate that the calculation of the cost of production for the Sarah Jaya coffee business conducted by the business owner using the full costing method aligns well with the determination of the selling price and the profit generated. This is because the full costing method takes into account more detailed and comprehensive cost elements, resulting in a more realistic and reliable calculation of production costs.
Pengaruh Mekanisme Corporate Governance Terhadap Integritas Laporan Keuangan Pada PT Semen Indonesia Persero, Tbk Monica Ba’dung, Grace; Mantong, Agustinus; Sriati Mengga, Grace
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 | DOI: 10.58705/jpm.v2i5.226

Abstract

This study aims to determine the effect of corporate governance mechanism on the integrity of financial statements at PT Semen Indonesia Persero, Tbk. The data to be used in this study is secondary data taken from annual financial statements. The data used in this study came from the source of the scheme, namely the Financial Report of PT Semen Indonesia Persero in the 2012-2022 period. The research method used in this study is quantitative descriptive research with a sample of 12 annual reports. The data analysis technique used in this study is a multiple linear regression test with statistical calculation tools using SPSS version 23.0.namely the Financial Report of PT Semen Indonesia Persero in the 2012-2022 period. The research method used in this study is quantitative descriptive research with a sample of 12 annual reports. The data analysis technique used in this study is a multiple linear regression test with statistical calculation tools using SPSS version 23.0. The results showed that partially variable institutional ownership, managerial ownership and audit committees had a insignificant effect on the integrity of financial statements. Independent commissioners partially had a significant effect on the integrity of financial statements. Corporate governance mechanisms simultaneously have a significant effect on the integrity of financial statements.
Pengaruh Implementasi Enterprice Resource Planning (ERP) Terhadap Profitabilitas dan Nilai Perusahaan PT. Sumber Alfaria Trijaya Tbk. Lebang Somalinggi, Yusriani; Mantong, Agustinus; Sriati Mengga, Grace
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 | DOI: 10.58705/jpm.v2i5.227

Abstract

Yusriani Lebang Somalinggi (2023). This study aims to determine the influence of the implementation of Enterprise Resource Planning (ERP) on the profitability and corporate value of PT. Sumber Alfaria Trijaya Tbk and find out whether profitability affects the company value of PT. Sumber Alfaria Trijaya Tbk . The sample in this research is PT. Sumber Alfaria Trijaya Tbk which is listed on the Indonesia Stock Exchange with financial reports for 2020-2022. The data analysis technique used was descriptive statistical test, multiple linear regression analysis, hypothesis testing and moderation test with the SPSS version 23 statistical calculator. The results showed that partially ERP implementation has a significant effect on profitability, ERP implementation also has a significant effect on firm value and profitability also has a significant effect on firm value. ERP implementation variables, profitability and firm value show values that have a close relationship between variables. So it can be concluded that ERP implementation has an effect on profitability and firm value at PT. Sumber Alfaria Trijaya Tbk.
Analisis Penentuan Harga Pokok Produksi Pada Usaha Bakso Babi Ujung Pandang Di Rantelemo Kabupaten Tana Toraja Ari Paembonan, Asriani; Mantong, Agustinus; Sriati Mengga, Grace
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 | DOI: 10.58705/jpm.v2i5.228

Abstract

Asriani Ari Paembonan (2023). This study aims to determine the cost of production in the business of pork meatballs in Ujung Pandang in Rantelemo, Tana Toraja Regency. This study uses the financial reports of the pork meatball business from the point of view. The sample in this study is the business of pork meatballs at the tip of the view. The data analysis technique used to calculate the cost of production uses full costing. The result of the research is the Ujung Pandang Pork Meatballs in calculating the cost of production is still using a simple method. The calculated costs still do not include all costs incurred. The results of the calculation of the cost of production according to the company's estimates will get a profit when in fact if it is calculated using the full costing method the company will not get a profit because the value of the calculation of the full costing method is the cost of production which is Rp. 607,686. Determination of product selling prices based on cost of sales using the cost plus pricing method with the desired profit of 5%
INOVASI PENGEMBANGAN KAWASAN WISATA LEMBANG PALIPU’ KECAMATAN MENGKENDEK KABUPATEN TANA TORAJA Grace Sriati Mengga; Agustinus Mantong; Markus Palan
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.
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 Markus Palan Marni Massago Merlina Verawati Tasik Bua’ Mesi Pabetta Mey Enggane Limbongan Mince Batara Monica Ba’dung, Grace Olivia Devi Yulian Pompeng Pauta, Benedikta Olga Randi Tangdialla Rice Bakkula Ronald Rustan Silva Pasamba 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 L. Ta’dung Yohanis Lotong Ta'dung Yosepia Yosepia