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All Journal Assets: Jurnal Akuntansi dan Pendidikan Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan JURNAL PENDIDIKAN TAMBUSAI Journal of Humanities and Social Studies Jurnal Literasiologi Jurnal Review Pendidikan dan Pengajaran (JRPP) JEMMA | Journal of Economic, Management and Accounting Jurnal Ilmiah Edunomika (JIE) Jurnal Ilmiah Manajemen Kesatuan Enrichment : Journal of Management Perspektif Akuntansi Kontigensi: Jurnal Ilmiah Manajemen Jurnal Ekonomi Jurnal Neraca Peradaban Jurnal Tadbir Peradaban Indonesian Collaboration Journal of Community Services (ICJCS) International Journal of Science and Society (IJSOC) COMSERVA: Jurnal Penelitian dan Pengabdian Masyarakat JURNAL EKONOMI, BISNIS DAN TERAPAN (JESIT) Jurnal Ekonomi Bisnis dan Akuntansi Safari : Jurnal Pengabdian Masyarakat Indonesia Innovative: Journal Of Social Science Research Masip: Jurnal Manajemen Administrasi Bisnis dan Publik Terapan Jurnal Inovasi Pengabdian Masyarakat Mengabdi: Jurnal Hasil Kegiatan Bersama Masyarakat Abdi Karya: Jurnal Pengabdian Kepada Masyarakat Panggung Kebaikan : Jurnal Pengabdian Sosial Jurnal Ekonomi, Manajemen, Akuntansi Prosiding Seminar Nasional Ilmu Manajemen Kewirausahaan dan Bisnis Atestasi : Jurnal Ilmiah Akuntansi
Ade Lisa Matasik
Prodi Manajemen, Fakultas Ekonomi, Universitas Kristen Indonesia Toraja, Indonesia
Religion Agriculture, Biological Sciences & Forestry Arts Humanities 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 Materials Science & Nanotechnology Public Health Social Sciences Other

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Pengaruh Biaya Produksi Terhadap Omset Penjualan Kopi Toraja: (Studi Kasus Kopi Salu Sopai di Kecamatan Rantepao) Dian Sandalayuk; Dwibin Kannapadang; Ade Lisa Matasik
Jurnal Ekonomi Bisnis dan Akuntansi Vol. 3 No. 3 (2023): Desember : Jurnal Ekonomi Bisnis dan Akuntansi (JEBAKU)
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jebaku.v3i3.2857

Abstract

This study used a questionnaire distributed to employees at Kopi Salu Sopai, North Toraja Regency with a total sample of 16 respondents. Sampling using purposive sampling. The data analysis technique used is multiple linear regression analysis. From the test results it is known that raw material costs have a significant effect on sales turnover. Labor costs have a significant effect on sales turnover. Factory overhead costs have a significant effect on sales turnover. Simultaneously show so that raw material costs, labor costs and factory overhead costs simultaneously affect sales turnover.
Analisis Perputaran Modal Kerja pada Perusahaan Umum Daerah (PERUMDA) Air Minum Kabupaten Toraja Utara Datu Ma’dika; Dwibin Kannapadang; Ade Lisa Matasik
Masip: Jurnal Manajemen Administrasi Bisnis dan Publik Terapan Vol. 1 No. 4 (2023): Desember: MASIP: Jurnal Manajemen Administrasi Bisnis dan Publik Terapan
Publisher : Politeknik Kampar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59061/masip.v1i4.487

Abstract

The purpose of this study was to analyze the level of working capital turnover at the Regional Public Company (PERUMDA) Drinking Water in North Toraja Regency. The type of research used is a type of quantitative descriptive research. The results of the study show that working capital turnover at PERUMDA Water Supply Toraja Utara for the 2020 – 2022 period is less effective and efficient according to industry standard working capital turnover criteria but the ratio value increases every year. In 2020, working capital turnover is 2.09 times, which takes 172 days. In 2021, working capital turnover will decrease to 2.05 times, which will take 176 days. This year, the working capital turnover ratio will increase. In 2022 working capital turnover will increase by 2.47 times which takes 146 days and this year the value of the working capital turnover ratio has increased..
Analisis Kinerja Anggaran Desa Pada Lembang Rantebua Kecamatan Sanggalangi Kabupaten Toraja Utara Fitri Banne; Dwibin Kannapadang; Ade Lisa Matasik
Masip: Jurnal Manajemen Administrasi Bisnis dan Publik Terapan Vol. 2 No. 1 (2024): Maret: MASIP: Jurnal Manajemen Administrasi Bisnis dan Publik Terapan
Publisher : Politeknik Kampar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59061/masip.v1i4.488

Abstract

This research is a qualitative research. This research discusses the analysis of Village Budget Performance in Lembang Rantebua, Sanggalangi District, North Toraja Regency. The aim of this research is to find out how well the village fund budget is performing in Lembang Rantebua, Sanggalangi District, North Toraja Regency. The data collection techniques used were interviews and documentation. The data analysis technique used is the effectiveness ratio and efficiency ratio. Based on the results of the analysis, it is stated that the Financial Performance of Lembang Rantebua, Sanggalangi' District, North Toraja Regency, when viewed from the effectiveness ratio, is categorized as effective, because the average effectiveness from 2019-2022 is 95.31% and the Financial Performance of Lembang Rantebua, Sanggalangi District, North Toraja Regency if Judging from the efficiency ratio, it is categorized as less efficient, because the average efficiency from 2019-2022 is 88.65%.
Analisis dampak pandemi covid-19 terhadap usaha kerajinan tenun Toraja Matasik, Ade Lisa; To’alla’, Verti; Mantong, Agustinus; Tangdialla, Randi
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. 12 (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 | Full PDF (452.208 KB) | DOI: 10.32670/fairvalue.v4i12.2207

Abstract

This study aims to determine the impact of the Covid-19 pandemic on the Toraja weaving craft business in the Unnoni weaving group, Lembang Sa'dan Tiroallo, Sa'dan District, North Toraja Regency. By using this type of quantitative research, data collection techniques are carried out by means of observation, interviews and documentation by comparing the income data of the Unnoni weaving group before and during the Covid-19 pandemic using trend analysis from 2018-2021. The results show that the impact of the Covid-19 pandemic has caused a decrease in income for the Toraja Weaving handicraft business of the Unnoni Group which has also affected the performance of the business. The chain of Covid-19 distribution has resulted in the Toraja people having to stop all their activities, especially at the rambu tuka' and rambu solo' events which usually make their weaving crafts much in demand by buyers, but because of this, there are no orders for cloth and it creates business income. weaving craftsmen decreased and hampered the business.
Analisis Akuntabilitas Pengelolaan Dana Lembang Di Lembang Angin-Angin Kecamatan Kesu’ Kabupaten Toraja Utara Tandilino, Prisca; Matasik, Ade Lisa; Kannapadang, Dwibin
Jurnal Neraca Peradaban Vol. 4 No. 2 (2024): Jurnal Neraca Peradaban
Publisher : Prodi Akuntansi STIE Hidayatullah Depok

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55182/jnp.v4i2.462

Abstract

Penelitian ini bertujuan untuk mengetahui Akuntabilitas Pengelolaan Dana Lembang di Lembang Angin-Angin Kecamatan Kesu’ Kabupaten Toraja Utara. Penelitian ini menggunakan metode penelitian deskriptif kualitatif. Jenis data yang digunakan adalah data primer yaitu data yang dikumpukan secara langsung dari sumber utamanya melalui wawancara dan data sekunder yaitu data yang dikumpu dari berbagai sumber yang telah ada seperti buku, laporan, jurnal, dan lain-lain. Pengumpulan data yang dilakukan dengan observasi dan wawancara. Hasil penelitian menunjukkan bahwa akuntabilitas pengelolaan dana lembang di Lembang Angin-Angin Kecamatan Kesu’ Kabupaten Toraja Utara dapat dikatakan akuntabel dan transparansi karena sesuai dengan aturan yang berlaku dalam akuntabilitas pengelolaan dana lembang. Hal tersebut dapat dilihat berdasarkan Peraturan Menteri dalam Negeri Nomor 113 Tahun 2014 sudah dilaksanakan dengan baik, mulai dari tahap perencanaan, pelaksanaa, pelaporan dan pertanggungjawaban.
Analisis Pengaruh Tingkat Suku Bunga Kredit Terhadap Pemberian Kredit Usaha Produktif Koperasi Cu Sauan Sibarrung Rantepao Kabupaten Toraja Utara Tandilolo, Lusi; Kannapadang, Dwibin; Matasik, Adelisa
Jurnal Neraca Peradaban Vol. 4 No. 2 (2024): Jurnal Neraca Peradaban
Publisher : Prodi Akuntansi STIE Hidayatullah Depok

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55182/jnp.v4i2.463

Abstract

Penelitian ini bertujuan untuk mengetahui Pengaruh Tingkat Suku Bunga Kredit Terhadap Pemberian Kredit Usaha Produktif Koperasi Credit Union (CU) Sauan Sibarrung Rantepao di Kabupaten Toraja Utara. Adapun persoalan penelitian adalah apakah tingkat suku bunga berpengaruh terhadap pemberian kredit usaha produktif pada koperasi CU Sauan Sibarrung Rantepao periode 2018 – 2022. Prosedur pengumpulan data yang dingunakan adalah penelitian kepustakaan dan observasi. Jenis penelitian yang dingunakan adalah penelitian deskriptif dengan menggunakan metode pendekatan kuantitatif. Adapun jenis data adalah jenis data sekunder yang berupa data laporan pencairan kredit (dokumen/arsip) yang diperoleh langsung dari Koperasi Credit Union (CU) Sauan Sibarrung. Analisis data yang dingunakan dalam menguji hipotesis yang diajukan dalam penelitian ini yaitu dengan menggunakan program SPSS 26 (Statistical Package for Social Science) dengan metode analisis regresi linear sederhana dan uji koefisien determinasi. Berdasarkan hasil penelitian ini diperoleh hasil bahwa tingkat suku bunga kredit tidak berpengaruh secara signifikan terhadap pemberian kredit. Hal ini terjadi karena pada tahun 2019 – 2020 mengalami masa pandemi yang mengakibatkan tidak berjalannya bisnis/ekonomi masyarakat kurang membaik, sehingga tidak ada pendapatan masyarakat dalam membayar bunga kredit, sehingga jika bunga diturunkan tidak berpengaruh terhadap pemberian kredit bagi nasabah.
Pendampingan Usaha Produk “Olahan Kentang” Mahasiswa Universitas Kristen Indonesia Toraja Wilma Dian Ardiyanti; Yohanis Lotong Ta’dung; Ade Lisa Matasik; Yonaldes Qreistamara Sarunan Putra
MENGABDI : Jurnal Hasil Kegiatan Bersama Masyarakat Vol. 1 No. 6 (2023): Desember : MENGABDI : Jurnal Hasil Kegiatan Bersama Masyarakat
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/mengabdi.v1i6.337

Abstract

The implementation of this service activity is carried out by providing material regarding the preparation of proposals and planning for a Potato Processed Food Products Business. The delivery of this training material is carried out by means of lectures and discussions. Assistance is provided by providing direction on how to start business planning, marketing and business development strategies, as well as preparing business proposals. The aim of this assistance is to foster and develop the entrepreneurial spirit at the Indonesian Christian University of Toraja so that students are increasingly interested in entrepreneurship. The form of activity is in the form of guidance in creating a business, such as determining a business idea first/determining the product to be sold, developing a business idea (market segmentation), marketing strategy, finance, and making a business proposal. After that, a business and product proposal presentation was carried out to find out to what extent the students were able to prepare a business proposal for processed potato products.
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.
Tax Incentives And Trust In Authority: Quasi-Voluntary Tax Compliance Experiments Matasik, Ade Lisa; Ardiyanti, Wilma Dian; Mutia, Surianti
JHSS (JOURNAL OF HUMANITIES AND SOCIAL STUDIES) Vol 8, No 2 (2024): JHSS (Journal of Humanities and Social Studies)
Publisher : UNIVERSITAS PAKUAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33751/jhss.v8i2.9792

Abstract

This study aims to analyze the role of giving tax incentives to voluntary tax compliance and to identify the relationship between trust in authority and voluntary tax compliance. This research is a quasi-experimental study using students who have studied taxation courses. This study used a 2 x 2 factorial design used in designing this study. The first factor is tax incentives which consist of two levels, namely: taxpayers who are aware of tax incentives and taxpayers who are not aware of tax incentives. The second factor is trust in authority which also consists of two levels, namely taxpayers have high trust in authority and taxpayers have low trust in authority. The results of the study show that taxpayers who are aware of tax incentives and have high trust in the tax authorities will produce high voluntary tax compliance. Taxpayers who also have high voluntary tax compliance. The results of the interaction show that taxpayers who are aware of tax incentives and/or have high trust in the tax authorities will show different voluntary tax compliance. The role of tax incentives has a big influence when compared to trust in the tax authorities.
Pelatihan Penyusunan Anggaran Produksi Usaha “Kedai Kopi Toraja Randan Uma” di Tongkonan Lempe Kabupaten Toraja Utara Westerini Lusdani; Rati Pundissing; Dwibin Kannapadang; Ade Lisa Matasik; Randi Tangdialla
ABDI KARYA : Pengabdian Kepada Masyarakat Vol. 2 No. 1 (2025): Jurnal Pengabdian Kepada Masyarakat
Publisher : Akademi Kesejahteraan Sosial Ibu Kartini Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69697/abdikarya.v2i1.182

Abstract

Business development in Indonesia continues to experience growth. In order for a business to be able to compete in this very complex era of industrial revolution 4.0, it needs to be supported by basic skills in better business planning, one of which is the coffee shop business. This service activity is to provide training regarding the importance of making a simple production cost budget, and the method of implementing this activity is to provide training, discussions and questions and answers and participants are very enthusiastic about participating in the training. The aim of this service is to increase participants' knowledge of the importance of preparing a production budget as a tool for planning and controlling costs in making business decisions, as well as to increase the participants' ability to prepare production budgets so that the mandate given to them as business actors can be properly accounted for. This is due to a lack of understanding by business actors. This is due to a lack of understanding by business actors about the importance of preparing a production budget as a basis for making decisions on business management, as well as a lack of understanding about how to calculate a production budget properly and correctly. Based on the results of the service, it can be seen that the training activity participants really understood the explanation of the material presented. This was proven by the various questions asked and discussions, and the participants were able to solve the cases given.
Co-Authors Abedneigo C. Rambulangi Agustinus Mantong Allo, Anggreni Takin Althon K. Pongtuluran Andre Kala'tiku Anjelin Anjelin Anugerah Bu’tu Rongrean Anugrah Parerungan Biringkanae, Astriwati Datu Ma’dika Dian Intan Tangkeallo Dian Sandalayuk Dina Ramba' Dorce Lapik Dwi Natalia Dwibin Kannapadang Edianus Edianus Edianus, Edianus Fitri Banne Fransiskus Randa Fransiskus Randa Grace Sriati Mengga Iindarda Sangkung Panggalo Jens Batara Marewa Jesbin Kondolele Joi Matius Jois Ta’nak Karua, Gusriani Arrang Luther P. Tangdialla Luther P. Tangdialla Luther P. Tangdialla Luther Tangdialla Mesi Pabetta Mince Batara Mutia, Surianti OKTAVIANUS PASOLORAN Otto, Otto Pablo, Claudio Emilio Juan Priskila, Crecentia Ramba, Dina Randi Tangdialla Randy Tangdialla Rati Pundissing Risna Risna Sape, Barnice Sisilia Pakiding Srisetyawanie Bandaso Stefani Marina Palimbong Ta’dung, Yohanis Lotong Tandilino, Prisca Tandilolo, Lusi Ta’dung, Yohanis L. Theresia Woro Damayanti Tiku, Ovita To’alla’, Verti Westerini Lusdani Wilma Dian Ardiyanti Yohanis Lotong Ta'dung Yonaldes Qreistamara Sarunan Putra