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All Journal Al Ishlah Jurnal Pendidikan Evangelikal: Jurnal Teologi Injili dan Pembinaan Warga Jemaat Jurnal Bisnis dan Akuntansi Jurnal Aplikasi Akuntansi Atma Jaya Accounting Reseach (AJAR) Jurnal Sistem Informasi, Manajemen, dan Akuntansi (SIMAK) Pepatudzu : Media Pendidikan dan Sosial Kemasyarakatan International Journal of Economics Development Research (IJEDR) Paulus Journal of Accounting (PJA) Devotion: Journal of Research and Community Service Interdisciplinary Social Studies Kontigensi: Jurnal Ilmiah Manajemen Jurnal Ekonomi JURNAL EKONOMI, BISNIS DAN TERAPAN (JESIT) Innovative: Journal Of Social Science Research JURNAL EKONOMI BISNIS DAN MANAJEMEN Indonesian Economic Review Jurnal Ekonomi Bisnis dan Manajemen Atestasi : Jurnal Ilmiah Akuntansi
OKTAVIANUS PASOLORAN
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Religion Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Public Health Social Sciences Other

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Initiating Discourse on Toraja Church Economic Theology: Role of Tongkonan in Forming and Developing Economic Theology in Toraja Church Oktavianus Pasoloran; Rannu Sanderan; Alpius Pasulu
Evangelikal: Jurnal Teologi Injili dan Pembinaan Warga Jemaat Vol 7, No 2 (2023): July 2023
Publisher : Sekolah Tinggi Teologi Simpson Ungaran

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46445/ejti.v7i2.653

Abstract

This research intends to initiate and formulate the economic theology of the Toraja Church based on a biblical view, and it is realized that it requires challenging and complex efforts. The field of Economics is vast and significant, and therefore, in the context of the Toraja Church, theology is inclined to aid economists in establishing an ethical, faith-based groundwork for the development of economics. The extensive scope of this inquiry has motivated the Toraja Church to initiate this investigation as a foundation for fostering sustainable research pertinent to the economic realm of Torajan population. This research carries out using a qualitative method. Primary data were collected by means of observations and interviews during various mini-tours and live-ins of field research. Both personal interviews and those in the form of tentative-by-the-run FGD were conducted. To support them, referential data were collected by literature review and documentation from various stakeholders. This study recognizes 1) God's mandate to organize the economy, 2) preferential options for the poor, and 3) economic empowerment as a responsible duty. However, in its fundamentals the Toraja Church should build its economic theology based on Biblical principles, taking consideration of its experience & history and the community’s socio-cultural context.
TRANSFORMASI NILAI BUDAYA DALAM MEMBANGUN AKUNTABILITAS ORGANISASI PEMERINTAH DAERAH STUDI ETNOGRAFI KRITIS AKULTURASI Fransiskus Randa; Oktavianus Pasoloran
Jurnal Aplikasi Akuntansi Vol 8 No 1 (2023): Jurnal Aplikasi Akuntansi, Oktober 2023
Publisher : Program Studi Diploma III Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/jaa.v8i1.324

Abstract

This research was conducted to transform local cultural values ​​in building local government organizational accountability. The object of research is the local government organization of Tana Toraja. The determination of the research location is based on the existence of local culture which is still maintained by the local community. This study uses a postmodern paradigm with a critical acculturation ethnographic method. The research results transform cultural values, namely tallu bakana and the role of the tongkonan as an element of leadership and an element of governance. An organizational leader with the value of tallu bakana implies that an organizational leader must have courage, knowledge and wisdom. In the aspect of organizational governance, placing the organization as a pillar that is able to accommodate all stakeholder interests and resolve problems in a deliberative and amicable way
The Heritage of Toraja Cultural Values in the Academic Context of a Higher Education in Toraja Oktavianus Pasoloran; Markus Deli Girik Allo; Perdy Karuru; Theresyam Kabanga'; Daud Kaluring
AL-ISHLAH: Jurnal Pendidikan Vol 16, No 2 (2024): AL-ISHLAH: JURNAL PENDIDIKAN
Publisher : STAI Hubbulwathan Duri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35445/alishlah.v16i2.5009

Abstract

The purpose of this study is to investigate how the implementation of the inheritance of Tongkonan Values in the academic context of UKI Toraja. This research uses a qualitative approach using  a case study method that focuses on a university, namely the Indonesian Christian University of Toraja.  The informants in this study were elements of the Toraja Church Synod Workers Board, Makale Christian College Foundation Board, University Management and UKI Toraja academic community, and Toraja community leaders. This research data was obtained through observation instruments and interviews.  The data analysis technique used is thematic analysis through coding of interview transcripts or observation note. This study confirms that as a vibrant centre for social and intellectual activities, UKI Toraja is a vital hub for fostering community bonds, and as a community development centre, it plays a crucial role in driving positive change and contributing to the overall advancement of the Torajan community, exemplifying a holistic approach to societal well-being that preserves traditions while embracing progressive change.
INTERNALISASI NILAI  LOLO TANANAN DAN LOLO PATUOAN :   PENINGKATAN EKONOMI ANGGOTA  CREDIT UNION SAUAN SIBARRUNG Randa, Fransiskus; Pasoloran, Oktavianus; Bottong, Yuliaus
Jurnal Ekonomi, Bisnis dan Terapan (JESIT) Vol. 4 No. 2 (2023): Jurnal Ekonomi, Bisnis dan Terapan (JESIT)
Publisher : UKI Toraja Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47178/05ts5y90

Abstract

Penelitian ini bertujan untuk menginternalisasi  falsafah dan nilai budaya  dalam upaya meningkatkan ekonomi  anggota koperasi sebagai bagian dari proses reaktualisasi nilai-nilai budaya lokal suatu daerah.   Penelitian ini menggunakan pendekatan kualitatif dengan metode etnografi inkulturasi dengan falsafah lolo tananan dan   dalam mengelola usaha  sebagai alat analisis. Pengumpulan data dilalukan melalui wawancara yang mendalam dengan beberapa informan kunci, observasi lapangan dan pengumpulan artefak budaya di lapangan. Penelitian dilakukan pada koperasi Credit Uniom Sauan Sibarrung yang mencoba mengangkat nilai-nilai lokal dalam mengelola organisasi sebagai landasan operasional kegiatan. Pemaknaan terhadap falsafah lolo tananan dan lolo patuan  dalam  pengelolaan CU Sauan Sibarrung adalah upaya untuk memingkatkan ekonomi anggota dengan pemberdayaan  pemeliharaan sumber daya alam yang bernilai dengan menematkan tanaman dan peternakan secara holistik sebagai bagian yang tidak terpisahkan dari kehidupan masyarakat toraja. Hal itu diinternalisasi melalui program pemberdayaan anggota pada peternakan, peranian dan komunitas kopi. Semua program tersebut mengarah pada peningaktan ekonomi anggota CU dengan pemeliharaan tanaman dan ternak secara berkelanjutan dan menghindari eksploitasi.
QUO VADIS AKUNTAN DALAM ERA REVOLUSI INDUSTRI 4.0 Rista Upa Tikurante; Oktavianus Pasoloran; Sita Yubelina Sabandar
Paulus Journal of Accounting (PJA) Vol. 2 No. 1 (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/

Abstract

The purpose of this study is to understand the readiness of the accounting profession and determine the opportunities and challenges of the accounting profession in the industrial revolution 4.0. This research uses a descriptive qualitative method and interview techniques to collect the data. The interview was used for public accountants, professional accountant and educator accountants. The results of this study indicate that the industrial revolution 4.0 requires the accountants to adapt to the development of information technology. The role of accountants today is no longer limited to book-keeping. However, it includes internal control, providing information analysis for management, especially related to the company's financial strategies. Accountants must be able to transform into information technology because in the 4.0 industrial revolution the use of technology has increased. In addition, accountants must equip themselves with non-accounting aspects, so that they have advantages in addition to financial aspects.  
PERPEKTIF NILAI BERBASIS BUDAYA LOKAL PADA CREDIT UNION SAUAN SIBARRUNG Pasoloran, Oktavianus; Topayung, Sri Eva; Tanamal, Cherly E.
Pepatudzu : Media Pendidikan dan Sosial Kemasyarakatan Vol 19, No 1 (2023): Volume 19, Nomor 1, Mei 2023
Publisher : Fakultas Keguruan dan Ilmu Pendidikan Univ. Al Asyariah Mandar Sulbar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35329/fkip.v19i1.4014

Abstract

This study aimed to understand how activists and members of the Sauan Sibarrung Credit Union interpret core values in the perspective of Toraja culture as a container (jars containing gold = saun sibarrung) that can be a source of welfare (endless water source = gori-gori tang ma'ti) for members and communities. This research uses a qualitative approach with phenomenological methods. The results showed that (1) the eight core values in the Sauan Sibarrung Credit Union are sangka' (teachings, general truths) which are also the philosophy of life of the Torajan people, where people live in rules, fight for the integrity of life, act wisely, lovingly and solidly, care for the environment, hard work and tenacity, and are based on the belief of faith to live true and whole together with other creations of God, (2) The eight core values become a model of values, as a credit union culture, and form the basis of the strategy and policy for the development of the Sauan Sibarrung Credit Union program as well as guidelines for all behavior of individuals, organizations, and communities
STRUKTUR DAN MEKANISME TATA KELOLAH LEMBAGA KEROHANIAN Pasoloran, Oktavianus; Randa, Fransiskus
Pepatudzu : Media Pendidikan dan Sosial Kemasyarakatan Vol 18, No 2 (2022): Pepatudzu, Volume 18, Nomor 2, Nopember 2022
Publisher : Fakultas Keguruan dan Ilmu Pendidikan Univ. Al Asyariah Mandar Sulbar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35329/fkip.v18i2.3768

Abstract

This study discusses the implementation of spiritual institution) in the Conference Area Adventist spritual institutionorganization and the practice of financial reporting of Adventist spritual institutionorganizations in accordance with the principles of good governance. This research is a qualitative research where the primary data is obtained from the results of interviews with the leadership of the Seventh-day Adventist Spritual institutionorganization in the Conference Area. While secondary data is additional data. The results show that first, the mechanism for implementing Spiritual institutionin the Conference Area Adventist Spritual institutionorganization through the Conference Area Executive Committee (EXCOM) as the board of directors, the Finance Committee as the committee that evaluates financial reports and audit results of the congregation and conference area financial statements, internal auditors are carried out by the spritual institutionauditors and the General Conference Auditing Service (GCAS). The results of this study indicate that the Conference Area Adventist spritual institutionorganization has good management governance. Several improvements can be made by establishing a more independent audit committee and optimizing the work of the internal auditors. Second, in general, the practice of financial reporting in the working environment of the spiritual institution in the Conference Area is in accordance with the principles of good governance, namely transparency, accountability, responsibility, independence and fairness. Improvements need to be made to the communication media to the congregations so that financial supervision and management are more efficient, effective, economical, and productive (E3P).
Pengaruh Promosi Dan Fasilitas Terhadap Keputusan Berkunjung Wisatawan Pada Objek Wisata Museum Ne’gandeng Kabupaten Toraja Utara Rambulangi, Abedneigo Carter; Pasoloran, Oktavianus; Limbongan, Mey Enggane; Biringkanae, Astriwati; Rundupadang, Helba; Palimbong, Yuski
Innovative: Journal Of Social Science Research Vol. 4 No. 6 (2024): Innovative: Journal Of Social Science Research
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/innovative.v4i6.15795

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh promosi dan fasilitas terhadap keputusan berkunjung wisatawan ke objek wisata Museum Ne'Gandeng kabupaten Toraja Utara. Jenis penelitian yang digunakan adalah deskriptif kuantitatif, dengan populasi pengunjung objek wisata Museum Ne'Gandeng kabupaten Toraja Utara. Sampel yang digunakan dalam penelitian ini sebanyak 97 sampel. Teknik analisis data yang digunakan dalam penelitian ini, dengan uji instrumen yang terdiri dari uji validitas, uji reliabilitas. Uji asumsi klasik terdiri dari uji normalitas, uji multikolinearitas dan heteroskedastisitas, uji hipotesis terdiri dari uji regresi linier berganda, uji t, uji f dan uji koefisien determinasi. Berdasarkan uji koefisien determinasi menunjukkan nilai R Square sebesar 0,176 atau sama dengan 17,6%. Hal ini menunjukkan sumbangan atau input yang diberikan variabel promosi dan fasilitas terhadap keputusan berkunjung sebesar 17,6% sedangkan sisanya dipengaruhi oleh faktor lain. Sedangkan hasil penelitian dengan menggunakan uji t menunjukkan bahwa promosi berpengaruh terhadap keputusan berkunjung dengan nilai signifikansi 0,004 < 0,05 dan variabel promosi memperoleh t hitung sebesar 2,968 < t tabel 1,985 dan fasilitas berpengaruh terhadap keputusan berkunjung dengan nilai signifikansi 0,006 < 0,05 dan variabel fasilitas memperoleh t hitung sebesar 2,822 < t tabel 1,985
Characteristics of University Budgeting Systems and Perceived Uncertainty Enviromental Pasoloran, Oktavianus; Matasik, Ade Lisa
Kontigensi : Jurnal Ilmiah Manajemen Vol 12 No 2 (2024): Kontigensi: Jurnal Ilmiah Manajemen
Publisher : Program Doktor Ilmu Manajemen, Universitas Pasundan, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56457/jimk.v12i2.624

Abstract

This study aims to find empirical evidence of the direct influence of each budgeting characteristic, namely participation, clarity of targets, difficulty of targets, and budget feedback on managerial performance. In addition, this study wants to test the suitability of the perceived environmental uncertainty factor with the characteristics of budgeting targets. The respondents of this study were all structural officials within UKI Toraja totaling 110 people. This study uses two models to test each hypothesis developed in this study, namely regression analysis (stepwise), which is used to test hypotheses 1 to 4 and multiple regression methods with residual forms (residual approach) to test hypotheses 5 to 8. significant. The results showed that there was no significant influence of budget preparation participation and clarity of budget targets on managerial performance. However, this study shows that the lack of fit between characteristics and environmental uncertainty has an insignificant relationship. In other words, there is no expected inconsistency related to poor managerial performance. The ambiguity of these results may be caused by factors that have not been considered and controlled in relation to the use of residual analysis.
Cross Accountability: A Model of Church Financial Accountability in A Synodal Presbyterial Perspective Oktavianus Pasoloran; Hans Lura
International Journal of Economics Development Research (IJEDR) Vol. 4 No. 4 (2023): International Journal of Economics Development Research (IJEDR)
Publisher : Yayasan Riset dan Pengembangan Intelektual

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/ijedr.v5i2.5126

Abstract

This study aims to build a model of church financial accountability in a synodal presbyterial perspective. The locus of this research is in the Toraja Church which is experiencing very rapid growth. The Church as the People of God is a pageantry that is in complete communion and still goes together, travels, thinks together, and acts together by imitating the teachings of Jesus Christ. By the Toraja Church, the teachings of Jesus were implemented in attachment to the Toraja Church Confession and the Toraja Church Order as a result of the trial of the Presbyters as Ecclesiastical Office Holders. Presbyters are instituted in Church assemblies with three ecclesiastical ministry offices: elder, deacon and pastor. The highest power is in the presbyter sessions, both in the scope of congregations, classics, regional synods and General synods. The results of this study show that accountability and accountability of the Toraja Church's finances and property in the spirit of presbyterial synodal is directed at  cross accountability, namely horizontal accountability and vertical accountability. Horizontal accountability shows that (1) the property of the Toraja Church is used, supervised and examined within the framework of stewardship (stewarship), (2) the property of the Toraja Church is accountable to all stakeholders which is manifested in the accountability of the Church Assembly at each scope of the trial. While vertical accountability shows that (1) the property of the Toraja Church belongs to God who must be accounted for its management, (2) the property of the Toraja Church is used for God's glory in service. Therefore, accountability must be prepared by church assemblies who are given the responsibility of carrying out ministry activities within the scope of their organization. On the spiritual aspect, accountability by church assemblies means transcendence to God as the owner of all life and the universe.    
Co-Authors Abedneigo C. Rambulangi Ade Lisa Matasik Alpius Pasulu Althon K. Pongtuluran Bernadetta Wiwik Wahyuningsih Biringkanae, Astriwati Bottong, Yuliaus Chen Kelvin Cherly Thanamal Daud Kaluring Excel Limbunan F.E.Daromes Felicia Wuisan Felisitas Tandirau FIRDAUS ABDUL RAHMAN Fransiskus E. Daromes Fransiskus Eduardus Daromes Fransiskus Randa Fransiskus Randa Hans Lura Hartono Hartono Helba Rundupadang Kurniasari Wibisono, Lisa Lenny Kawandy Markus Deli Girik Allo Marselinus Asri Mey Enggane Limbongan Monica Pratiwi Lukas Muh. Iphan Norbertus Domentris Bouk Palimbong, Frederik Victor Palimbong, Yuski Pasulu, Alpius Perdy Karuru Ramba, Dina Rannu Sanderan Ratu Resti Rista Upa Tikurante Rista Upa Tikurante Robert Jao Sampe, Ferdinandus Sita Yubelina Sabandar Suwandi Ng Tanamal, Cherly E. Tanamal, Cherly Elisabeth Theresyam Kabanga Topayung, Sri Eva Yohanny Yenny Salurerung