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Model of Fit Perceived Environment Uncertainty (PEU) and Budgetary Characteristics on Managerial Performance: A Residual Approach Oktavianus Pasoloran; Adelisa Matasik; Fransiskus Randa
Atestasi : Jurnal Ilmiah Akuntansi Vol. 6 No. 2 (2023): September
Publisher : Pusat Penerbitan dan Publikasi Ilmiah, FEB, Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57178/atestasi.v6i2.709

This study examines effects of budgetary goal characteristics that are budgetary participation, budget goal clarity, budget goal difficulty, budgetary feedback on managerial performance using regression analysis (stepwise). This study also examined the contingency theory to seen the fit between budgetary goal characteristics system and environment on organization effectiveness, in this case budgetary system and perceived environmental uncertainty (PEU) to increasing managerial performance using residual approach. The application of residual analysis is illustrated by examining the interaction fit of budgetary goal characteristics and perceived environmental uncertainty and their effect on managerial performance. Residual approach used to enhance the potential for model of fit and be unformattable for future management accounting contingency theory studies. Based on the response of 64 managers in Makassar Industrial Area. The results of the study showed that that budgetary participation and budget goal clarity tend to have positive and significant effect on managerial performance. The results related to influence of budgetary goal’s difficulty level (about right, tight but attainable, too tight) to the average of managerial performance also showed insignificant relationship. This study showed that lack of fit between budgetary participation and budgetary goal clarity to environment uncertainty have negative and significant correlation with managerial performance.

Building a Core Value-Based Organizational Culture in Christian Higher Education: a Study at Toraja Christian University Pasoloran, Oktavianus; Matasik, Ade Lisa
Jurnal Ekonomi Vol. 14 No. 04 (2025): Jurnal Ekonomi, 2025
Publisher : SEAN Institute

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

The purpose of this study is to determine how to build a Christian university organizational culture based on core values. This study uses a qualitative approach with a case study method focused on a university, namely Universitas Kristen Indonesia Toraja. The research data was obtained through observation and interview instruments. The data analysis technique used was thematic analysis through coding of interview transcripts or observation notes. This study emphasizes that the core values formulated by UKI Toraja are not only important in determining the organization's direction but also serve as guidelines and guidance for all university stakeholders. More transcendental values, such as Christianity, local wisdom philosophy, human dignity, as well as social and national concern, require critical reflection that enables every member of the UKI Toraja community to be directed toward the same goal. Core values ultimately build organizational cultural values as pillars of transformation in facing the challenges of changes in the higher education environment and enhancing more meaningful commitment from the entire academic community.

Empatic Budgeting Model: Study of Regional Budgeting In Tana Toraja Regency Pasoloran, Oktavianus; Kurniasari Wibisono, Lisa
Devotion : Journal of Research and Community Service Vol. 3 No. 13 (2022): Special Issue
Publisher : Green Publisher Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36418/dev.v3i13.290

This study aims to produce empathic budgeting models that are built through the concept of altruism. With this model, regional budgets are built into a result of social construction that is full of values, empowering, emancipatory, and that regional budgeting is dedicated to the welfare of the community. This study uses a content analysis approach to find out or explain the content of community interests in the regional budgeting of Tana Toraja Regency. The results of this study indicate that; (1) the formulation of the vision and mission shows clear content regarding the orientation of community welfare, but in the regional planning process the orientation towards community interests is decreasing. The musrembang process, which is expected to encourage community participation and needs, has to deal with the inability of regional funding, which is mostly allocated for personnel expenditures, goods and services, and other asset expenditures. (2) the regional budget budgeting model should be oriented along lines that are more emancipatory and empowering by prioritizing several ways in which "community welfare" is its basic objective. Budgetary actors who are involved in the regional budgeting process must have "feeling in" empathy which is done by entering into the emotional state (feelings) of the community through a deeper understanding of the community's condition. Thus the empathic budgeting model is expected to provide broad implications in understanding community orientation in regional budgeting

Community Response to Buntu Burake Religious Tourism Management in Tana Toraja District Rambulangi, Abedneigo Carter; Pasoloran, Oktavianus; Pongtuluran, Althon K.; Ramba, Dina
Interdisciplinary Social Studies Vol. 2 No. 11 (2023): Special Issue
Publisher : International Journal Labs

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55324/iss.v2i11.518

Background: Religious Tourism is a tourism that is visited by quite a lot of Indonesian tourists. The Buntu Burake Religion tourist destination is not only about the tall statue but the beauty of the scenery on the mountain and the glass bridge that stimulates adrenaline makes people come to visit. Aim: This study aims to find out how Buntu Burake Religious Tourism is managed. Method: Method used is descriptive, namely the type of research that aims to provide a clear picture of the extent of the community's response to the management of Buntu Burake Tourism. Findings: The community's responses varied, as for the community's response so that the management of Buntu Burake religious tourism must be improved again, because there are many lacking infrastructure, such as cleanliness in the Burake dead-end religious tourism area, toilets that are rarely used even the water often runs out and trash cans still very lacking. In fact, what is happening now is that visitors to Buntu Burake religious tourism must use motorcycle taxi services to get to tourist attractions, because temporarily the management of religious tourism at Buntu Burake has been taken over by the community due to profit-sharing problems.

The Role of Beyond Budgeting Entry Scan in Local Government Budgeting: A Case Study of Stunting Handling in North Toraja Regency Palimbong, Frederik Victor; Pasoloran, Oktavianus; Tanamal, Cherly Elisabeth; Sampe, Ferdinandus
AJAR Vol. 9 No. 01 (2026): Atma Jaya Accounting Research (AJAR)
Publisher : Magister Akuntansi - Universitas Atma Jaya Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35129/cgd3m894

The study aimed at investigating the role of beyond budgeting entry scan in handling stunting health problem in North Toraja Regency. Descriptive qualitatitave approach was applied to the study. Population of the study were government officers both in financial and health sector. In depth interview was deployed to collect data. Content analysis, which describing answers based on existing theories was applied to analyze the collected data. The results reveal the implementation of stunting management in North Toraja regency focus on synergetic policies between the central, regional and village government. The beyond budgeting entry scan for stunting management in North Toraja Regency improves governmental value in form of decreasing in stunting cases and improves local government programs succes. It is suggested for future research to include wider population and to identify the best strategy in acclerating stunting reduction.

Penguatan Peran Dasawisma Sebagai Penggerak Ekonomi melalui Budidaya Tanaman Hortikultura pada Pekarangan di Kelurahan Botang, Kec Makale, Kab Tana Toraja Dwibin Kannapadang; Oktavianus Pasoloran; Ade Lisa Matasik; Antoni Steven Sirande
KREATIF: Jurnal Pengabdian Masyarakat Nusantara Vol. 6 No. 2 (2026): Jurnal Pengabdian Masyarakat Nusantara
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/kreatif.v6i2.11016

Limited utilization of household yards and low optimization of horticultural crops remain obstacles to strengthening family economies at the sub-district level. Dasawisma (Family Gardening Group) holds a strategic position as a social unit closely connected to household activities and has the potential to become a driver of the local resource-based economy. This community service program aims to strengthen the role of Dasawisma groups as drivers of the family economy through optimizing horticultural crops in their yards. Implementation methods include outreach, short-term horticultural cultivation training, practical planting assistance, and simple financial record-keeping training. The results of the activity indicate an increase in participants' knowledge about horticultural cultivation, an increased interest in managing their yards effectively, and a strengthening of Dasawisma's collective awareness as household economic agents. This program contributes to changing the community's perspective on yards as economic assets. It was concluded that educational interventions and participatory mentoring were effective in encouraging yard optimization and strengthening Dasawisma's role as drivers of the local economy.

Pemberdayaan Kelompok Tani dalam Penguatan Ekonomi Rumah Tangga Melalui Edukasi Budidaya Sayuran Pekarangan di Kelurahan Buntu Burake Ellyn Patadungan; Oktavianus Pasoloran; Ade Lisa Matasik; Marsanda Delvi
KREATIF: Jurnal Pengabdian Masyarakat Nusantara Vol. 6 No. 2 (2026): Jurnal Pengabdian Masyarakat Nusantara
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/kreatif.v6i2.11017

The utilization of home yard land is one of the efforts that can be undertaken to improve household food security and economic resilience. However, in Buntu Burake Village, the utilization of home yards has not been optimal due to the limited knowledge of the community regarding cultivation techniques and simple farm management. This activity aims to empower the community and farmer groups through education on home yard vegetable cultivation as well as strengthening household-scale farm management. The method used is a participatory and applicative approach that actively involves the community in the planning, implementation, and evaluation processes of the program. The activities were carried out through socialization on yard utilization, training on vegetable cultivation using raised bed technology, and education on farm business analysis and simple financial record-keeping. The results of the activity indicate an increase in the community's knowledge and skills in utilizing home yards productively. The community has begun to apply vegetable cultivation techniques in their yards and understand the economic potential of harvests that can be used for household consumption or sold to surrounding communities. This program provides positive implications for improving household food security and strengthening the household economy in a sustainable manner.

ACCOUNT REPRESENTATIVE (AR) PERFORMANCE: SELF-DETERMINATION THEORY (SDT) PERSPECTIVE : (AN EMPIRICAL STUDY IN ALL PRIMARY TAX SERVICE OFFICES IN SOUTH SULAWESI) Muh. Iphan; Oktavianus Pasoloran; Fransiskus E. Daromes
JURNAL EKONOMI BISNIS DAN MANAJEMEN Vol. 3 No. 2 (2025): April : JURNAL EKONOMI BISNIS DAN MANAJEMEN
Publisher : CV. ALIM'SPUBLISHING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59024/jise.v3i2.1182

Penelitian ini bertujuan untuk menguji model teoritik penelitian ini dalam perspektif Self Determination Theory yang menjelaskan bagaimana manusia memiliki tiga ‎kebutuhan psikologis, yaitu relatedness, effectance, and autonomy. Manusia pada dasarnya ‎termotivasi untuk menjalin hubungan dengan orang lain dalam lingkungan sosial (relatedness), ‎untuk berfungsi secara efektif dalam lingkungan (effectance), dan memiliki inisiatif sendiri untuk ‎melakukannya (autonomy).‎ Secara keseluruhan model penelitian adalah untuk menguji bagimana Human relation memengaruhi etos kerja melalui peran mediasi kerja sama tim dan motivasi kerja account representative. Penelitian dilakukan melalui metode survey online pada seluruh account representative yang ada pada Seluruh Kantor Pelayanan Pajak Pratama di Sulawesi Selatan yang dipilih dengan metode purposive sampaling. Analisis dan pengilahan data dilakukan dengan menggunakan regresi berganda dan analisis jalur dengan pengujian sobel. Hasil penelitian membuktikan bahwa human relation mempengaruhi secara siginfikan terhadap kerja sama tim maupun motivasi kerja account representative. Dan konfirmasi hasil pengujian sobel membuktikan bahwa human relation memengaruhi secara signifikan etos kerja melalui peran mediasi kerja sama tim dan motivasi kerja account representative.

ACCOUNT REPRESENTATIVE (AR) PERFORMANCE: SELF-DETERMINATION THEORY (SDT) PERSPECTIVE : (AN EMPIRICAL STUDY IN ALL PRIMARY TAX SERVICE OFFICES IN SOUTH SULAWESI) Muh. Iphan; Oktavianus Pasoloran; Fransiskus E. Daromes
JURNAL EKONOMI BISNIS DAN MANAJEMEN Vol. 3 No. 2 (2025): April : JURNAL EKONOMI BISNIS DAN MANAJEMEN
Publisher : CV. ALIM'SPUBLISHING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59024/jise.v3i2.1182

Penelitian ini bertujuan untuk menguji model teoritik penelitian ini dalam perspektif Self Determination Theory yang menjelaskan bagaimana manusia memiliki tiga ‎kebutuhan psikologis, yaitu relatedness, effectance, and autonomy. Manusia pada dasarnya ‎termotivasi untuk menjalin hubungan dengan orang lain dalam lingkungan sosial (relatedness), ‎untuk berfungsi secara efektif dalam lingkungan (effectance), dan memiliki inisiatif sendiri untuk ‎melakukannya (autonomy).‎ Secara keseluruhan model penelitian adalah untuk menguji bagimana Human relation memengaruhi etos kerja melalui peran mediasi kerja sama tim dan motivasi kerja account representative. Penelitian dilakukan melalui metode survey online pada seluruh account representative yang ada pada Seluruh Kantor Pelayanan Pajak Pratama di Sulawesi Selatan yang dipilih dengan metode purposive sampaling. Analisis dan pengilahan data dilakukan dengan menggunakan regresi berganda dan analisis jalur dengan pengujian sobel. Hasil penelitian membuktikan bahwa human relation mempengaruhi secara siginfikan terhadap kerja sama tim maupun motivasi kerja account representative. Dan konfirmasi hasil pengujian sobel membuktikan bahwa human relation memengaruhi secara signifikan etos kerja melalui peran mediasi kerja sama tim dan motivasi kerja account representative.

Performance-Based Structural Compensation Model for Structural Officials in Private Universities (A Case Study of Universitas Kristen Indonesia Toraja) Ade Lisa Matasik; Oktavianus Pasoloran
Inkubis : Jurnal Ekonomi dan Bisnis Vol. 8 No. 2 (2026): INKUBIS Jurnal Ekonomi Dan Bisnis
Publisher : Politeknik Siber Cerdika Internasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59261/inkubis.v8i2.208

Background: Remuneration systems in private universities often lack transparency and performance-based incentives, leading to perceived inequity among structural officials—those in formal academic and managerial leadership positions. At Universitas Kristen Indonesia Toraja (UKI Toraja), the existing compensation system is primarily determined by position classification and length of service, without systematically evaluating the actual complexity and responsibilities of each role. This administrative approach fails to reflect genuine contributions, thereby undermining motivation, internal equity, and institutional competitiveness. Objective: This study aims to develop a performance-based remuneration model for structural officials in private universities through a case study at Universitas Kristen Indonesia Toraja. Methods: A qualitative case study was conducted at Universitas Kristen Indonesia Toraja through document analysis, semi-structured interviews, and a limited confirmatory questionnaire. Data were analyzed using thematic analysis following Corbin and Strauss, with triangulation across interview, documentary, and questionnaire data sources to enhance validity. Results: The findings indicate that the application of the Factor Evaluation System (FES) is relevant for objectively assessing positions based on responsibilities and work complexity rather than personal attributes. The adaptation of the nine FES dimensions results in a more holistic assessment of academic and managerial roles in private universities. The nine-level scoring system (1–9) improves fairness, transparency, and accuracy in job grading and strengthens the linkage between performance and compensation. Conclusion: The adaptive FES model constitutes a strategic instrument for merit-based human resource governance in private universities. It offers a replicable framework for institutions seeking to align structural compensation with performance, responsibility, and institutional values.

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