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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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Analisis Pengelolaan Dana Lembang pada Lembang Pitung Penanian Kecamatan Rantebua Kabupaten Toraja Utara Anjelin Anjelin; Agustinus Mantong; Ade Lisa Matasik
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.v3i6.5301

Abstract

Penelitian ini bertujuan untuk menganalisis Pengelolaan dana desa pada Lembang Pitung Penanian Kecamatan Rantebua Kabupaten Toraja Utara. Metode penelitian ini menggunakan metode penelitian deskriptif kualitatif dengan menggunakan pengumpulan data observasi, wawancara, dan dokumentasi. Teknik analisis data berpedoman pada Permendagri No 113 Tahun 2014 yaitu Perencanaan, Pelaksanaan, Penatausahaan, Pelaporan dan Pertanggungjawaban. Hasil penelitian menunjukkan bahwa Pengelolaan dana desa pada tahap Perencanaan, Pelaksanaan, Penatausahaan, Pelaporan, dan Pertanggungjawaban telah berjalan dengan baik hal ini terbukti dengan terealisasinya program-program yang telah direncanakan selama 3 tahun terakhir yaitu tahun 2020,2021, dan 2022.
Pengaruh Modal Kerja Terhadap Omset Usaha Mikro Kecil Menengah (UMKM) Kabupaten Toraja Utara Jesbin Kondolele; Ade Lisa Matasik; Dwibin Kannapadang
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.v3i6.5302

Abstract

Tujuan penelitian ini yang ingin dicapai yaitu untuk mengetahui pengaruh modal kerja terhadap omset usaha mikro kecil menenga (UMKM) di kabupaten toraja utara. Penelitian ini menggunakan pendekatan kuantitatif. Pengumpulan data dilakukan dengan penyebaran kuesioner kepada 30 responden yang terpilih. Teknik analisis data dalam penelitian ini menggunakan analisis regresi linear sederhana. Hasil pengujian hipotesis menunjukkan bahwa variabel modal kerja secara regresi linier sederhana berpengaruh negatif dan signifikan terhadap omset, variabel modal kerja berpengaruh secara parsial berpengaruh negatif dan signifikan terhadap omset. Modal kerja mampu menejelaskan variabel omset sebesar 65,3% sedangkan sisanya 34,7% dijelaskan oleh faktor yang lain model penelitian.
Analisis Perputaran Piutang Dalam Meningkatkan Profitabilitas Pada Koperasi Simpan Pinjam Balo’toraja Kab. Tana Toraja Sisilia Pakiding; Dwibin Kannapadang; Ade Lisa Matasik
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.v3i6.5336

Abstract

Tujuan dari penelitian ini dilakukan adalah untuk menganalisis penyaluran piutang dalam meningkatkan profitabilitas (Return On Asset) pada Koperasi Simpan Pinjam Balo’ta. Jenis penelitian ini menggunakan pendekatan deskriptif kuantitatif. Sumber data yang digunakan untuk mengumpulkan data dalam penelitian ini adalah dari sumber data primer dengan sekunder. Prosedur pengumpulan data adalah menggunakan studi observasi, wawancara, dan dokumentasi. Hasil penelitian menunjukkan bahwa perusahaandalam melakukan pengendalian piutangnya kurang baik terlihat dari perputaran piutang yang sangat rendah sehingga periode koleksi pengumpulan piutangnya juga sangat tinggi. ROA perusahaan dalam pengelolaan sudah maksimal karena kemampuan perusahaan dalam menghasilkan laba cukup baik.
Pendampingan Penyusunan Anggaran Produksi Pada UMKM Mitra Markisa Toraja Kecamatan Rantetayo Kabupaten Tana Toraja Srisetyawanie Bandaso; Althon K. Pongtuluran; Agustinus Mantong; Jens Batara Marewa; Randi Tangdialla; Ade Lisa Matasik
Panggung Kebaikan : Jurnal Pengabdian Sosial Vol. 1 No. 3 (2024): Agustus : Panggung Kebaikan : Jurnal Pengabdian Sosial
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62951/panggungkebaikan.v1i3.583

Abstract

Mitra Toraja Markisa is a family business in Rantetayo sub-district which produces passion fruit into a drink that is rich in benefits. Production at Mitra Markisa Toraja has several obstacles that often affect the production process, including the limited passion fruit as the raw material in making the product, resulting in the expected production target sometimes not being achieved. This limitation of raw materials is caused by several things such as the failure of the passion fruit harvest due to plant pests or other things, the type of passion fruit needed sometimes experiences a decrease in stock because it is much sought after and other problems. In recording its production reports/budgets, Mitra Markisa Toraja still records manually in the ledger, which is recorded for one period/year. The products produced by Mitra Markisa Toraja have been distributed throughout Tana Toraja and North Toraja and have even been shipped outside Toraja. The purpose of the research to be achieved is to determine the results of the production budget analysis at the Mitra Toraja Markisa Industry.
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

Abstract

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.
STRATEGI PENGEMBANGAN OBJEK WISATA BUNTU SINGKI’ KABUPATEN TORAJA UTARA Joi Matius; Ade Lisa Matasik; Abedneigo C. Rambulangi
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.v9i3.18023

Abstract

This study aims to design development strategies for the Buntu Singki’ Tourist Attraction in North Toraja Regency using the 4A approach (Attraction, Accessibility, Amenities, Ancillary) and SWOT analysis. This research applies a descriptive qualitative method with data collected through interviews, observations, and documentation. The results indicate that Buntu Singki’ has strengths in its religious attraction and scenic beauty but faces weaknesses in accessibility and supporting facilities. Opportunities include the growing interest in cultural and religious tourism, while threats arise from competition with other destinations and shifting tourism trends. Recommended strategies include improving basic facilities, optimizing digital promotion, developing additional attractions, and collaborating with local accommodations. Through the implementation of these strategies, it is expected that Buntu Singki’ will increase visitor numbers and strengthen its competitiveness as a leading tourist destination. Keywords: Development Strateg, Tourist Attraction, Buntu Singki’, 4A Approach, SWOT Analysis
The Impact of Compensation, The Company's Reputation and E-Recruitment of Job Application Interest Tangdialla, Randi; Pundissing, Rati; Matasik, Ade Lisa
Jurnal Ilmiah Manajemen Kesatuan Vol. 13 No. 5 (2025): JIMKES Edisi September 2025
Publisher : LPPM Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jimkes.v13i5.3644

Abstract

Humans are social and individual beings thus they will always have desires, one of which is to have their needs met in a variety of ways. The purpose of this study is to examine how e-recruitment, pay, and firm reputation affect Generation Z's desire to apply for jobs in North Toraja. The goal is to determine how much each of these three aspects affects a candidate's decision to apply for a job and to offer suggestions for successful hiring practices that will help businesses draw in this digital generation. Because it has satisfied scientific criteria in a concrete or empirical, objective, quantifiable, rational, and methodical way, this study employs a quantitative method, a research approach founded on the positive philosophy (concrete facts). With a significant value of 0.738, the study's findings demonstrated that pay had no discernible impact on Generation Z's desire to apply for jobs in North Toraja. However, with significant values of 0.018 and 0.002, respectively, e-recruitment and firm reputation had a favourable and significant influence. Career advancement, location, and work experience are more important to Generation Z than pay. In conclusion, two important elements that influence interest in applying for employment are e-recruitment and corporate reputation.
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,
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

Abstract

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.
Analisis Pengelolaan Keuangan Usaha Mikro, Kecil, Dan Menengah (Studi Kasus Pada Café Wai Toraja Utara) Pablo, Claudio Emilio Juan; Matasik, Ade Lisa; Ta’dung, Yohanis L.
Innovative: Journal Of Social Science Research Vol. 4 No. 4 (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.v4i4.14659

Abstract

Tujuan dari penelitian ini untuk mengetahui pengelolaan keuangan Café WAI. Jenis penelitian yang digunakan adalah penelitian kualitatif. Prosedur pengumpulan data dalam penelitian ini adalah wawancara dan dokumentasi. Teknik analisis data dilakukan dengan tahapan: perencanaan, pencatatan, pelaporan, pengendalian. Hasil penelitian yang didapat adalah perencanaan anggaran modal yang telah dilakukan. Pencatatan dilakukan secara manual dan bantuan aplikasi untuk mencatat transaksi operasional usahanya. Pelaporan yang dibuat yaitu laporan laba rugi dan pengendalian yang dilakukan yaitu pengendalian pada penjualan dan evaluasi pada perencanaan.
Co-Authors Abedneigo C. Rambulangi Agustinus Mantong Allo, Anggreni Takin Althon K. Pongtuluran Andre Kala&#039;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