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All Journal Scientific Journal of Reflection : Economic, Accounting, Management and Business Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Jurnal Literasiologi PINISI Discretion Review Community Development Journal: Jurnal Pengabdian Masyarakat BERNAS: Jurnal Pengabdian Kepada Masyarakat Journal of Management - Small and Medium Enterprises (SME's) Jurnal Pengabdian kepada Masyarakat Interdisciplinary Social Studies Kontigensi: Jurnal Ilmiah Manajemen Jurnal Bisnis Mahasiswa Jurnal Kolaboratif Sains Jurnal Tadbir Peradaban Jurnal Pajak dan Bisnis (Journal of Tax and Business) Journal Of Business, Finance, and Economics (JBFE) JURNAL EKONOMI, BISNIS DAN TERAPAN (JESIT) NUSANTARA: Jurnal Pengabdian Kepada Masyarakat Sewagati: Jurnal Pengabdian Masyarakat Indonesia Gemilang: Jurnal Manajemen dan Akuntansi Jurnal Nusantara Berbakti Prosiding Seminar Nasional Manajemen dan Ekonomi Jurnal Bisnis Kolega Madani: Multidisciplinary Scientific Journal Jurnal bintang manajemen Jurnal Riset Ekonomi dan Akuntansi Sammajiva: Jurnal Penelitian Bisnis dan Manajemen Journal of Management and Social Sciences Riset Ilmu Manajemen Bisnis dan Akuntansi Alkhidmah: Jurnal Pengabdian dan Kemitraan Masyarakat Menawan : Jurnal Riset dan Publikasi Ilmu Ekonomi Ardhi: Jurnal Pengabdian dalam Negri Jurnal Ekonomi dan Pembangunan Indonesia AgroSainT: Jurnal Ilmiah Nusantara Mengabdi kepada Negeri Masyarakat Berkarya: Jurnal Pengabdian dan Perubahan Sosial Panggung Kebaikan : Jurnal Pengabdian Sosial Jurnal Ekonomi, Manajemen, Akuntansi Prosiding Seminar Nasional Ilmu Manajemen Kewirausahaan dan Bisnis
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Analisis Kontribusi Pajak Reklame Terhadap Pendapatan Asli Daerah (PAD) di Kabupaten Toraja Utara Althon K Pongtuluran
AgroSainT Vol 4 No 1 (2013)
Publisher : Lembaga Penelitian dan Pengabdian Kepada Masyarakat Universitas Kristen Indonesia Toraja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47178/agro.v4i1.711

Abstract

Penelitian ini menggunakan teknik deskritif yakni mengumpulkan berbagai dokumen dan data pendukung yang relevan dan terkait. Sedangkan satuan analisis adalah Kantor Dinas PPKAD serta satuan pengamatan adalah kontibusi pajak reklame terhadap PAD. Penelitian ini bertujuan untuk mengetahaui kontribusi pajak reklame terhadap PAD di Kabuaten Toraja Utara pada tahun 2009 sampai dengan tahun 2011. Berdasarkan hasil analisis yang dilakukan, maka kontribusi pajak reklame terhadap Pendapatan Asli Daerah Toraja Utara raata-rata sebesar 1,84%. Hal ini menunjukkan bahwa penerimaan dari pajak reklame masih tergolong rendah namun sangat berarti dalam penambahan kas daerah. Sehingga, dapat di simpulkan bahwa naik turunnya kontribusi pajak reklame dipengaruhi oleh faktor-faktor internal maupun eksterrnal dalam pemungutan pajak.
PENGARUH MODAL KERJA TERHADAP PROFIT MARGIN PADA INDUSTRI MITRA MARKISA TORAJA DI RANTETAYO Althon K Pongtuluran
AgroSainT Vol 6 No 1 (2015)
Publisher : Lembaga Penelitian dan Pengabdian Kepada Masyarakat Universitas Kristen Indonesia Toraja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47178/agro.v6i1.727

Abstract

Penelitian ini bertujuan untuk menganalisis apakah modal kerja berpengaruh terhadap profit margin pada Industri Mitra Markisa Toraja . Teknik analisis yang digunakan dalam penelitian ini adalah analisis regresi linear, analisis koefisien korelasi dan analisis koefisien determinasi . Hasil analisis regresi linear dapat diperoleh persamaan Y = 11,256 + 0,03 x. Hasil perhitungan tersebut adalah positif, menunjukkan bahwa apabila modal kerja meningkat sebesar satu rupiah, maka akan diikuti kenaikanprofit margin sebesar 0,03 rupiah. Sebaliknya jika modal kerja turun satu rupiah, maka akan diikuti penurunanprofit margin sebesar 0,03 rupiah. Hasil perhitungan analisis korelasi,diperoleh r = 0,93 artinya korelasi antara independent variable (modal kerja) dan dependent variable (profit margin) adalah tinggi dan sifat hubungannya positif atau searah. Sedangkan hasil perhitungan koefisien determinasi , diperoleh r2 = 0,8649.Hal ini menunjukkan bahwa 86,49 %, penelitian ini menerangkan hubungan antara modal kerja dan profit margin tinggi, meskipun pengaruhnya terhadap profit margin kecil, dan 13,51% diterangkan faktor lain yang tidak diamati.
Tingkat Kepuasan Masyarakat Terhadap Pelayanan Di Sentra Pelayanan Kepolisian Terpadu (SPKT) Polres Tana Toraja Pongtuluran, Althon K.; Mengga, Grace Sriati; Ronal, Marinus
Jurnal Ekonomi, Bisnis dan Terapan (JESIT) Vol. 2 No. 1 (2021): Jurnal Ekonomi, Bisnis dan Terapan (JESIT)
Publisher : UKI Toraja Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (341.915 KB) | DOI: 10.47178/jesit.v2i1.1230

Abstract

The formulation of the problem in this study is the level of community satisfaction with services at the Integrated Police Service Center (SPKT) Polres Tana Toraja. The problem in this study is how the level of community satisfaction with services in SPKT. The purpose of this study was to determine the level of community satisfaction with services at the SPKT Polres Tana Toraja. The technique of collecting data in this study was by conducting observations, interviews, and questionnaires with 50 respondents. The data analysis technique in this study is a quantitative descriptive method and the use of the Decree of the Minister of Administrative and Bureaucratic Reform No. 14 of 2017 concerning Guidelines for the preparation of community satisfaction surveys for service delivery units of government agencies. The results of this study are the level of community satisfaction with services at SPKT is in the good category with an IKM value of 80,834, because the value is between 76.61-88.30 which is in good service quality (B).
Pendampingan Pemgembangan Usaha Potato Balls Di Kelurahan Ariang, Tana Toraja Althon K Pongtuluran; Chandrawan Saranga; Martina Meti
GEMILANG: Jurnal Manajemen dan Akuntansi Vol. 1 No. 3 (2021): Jurnal Manajemen dan Akuntansi
Publisher : BADAN PENERBIT STIEPARI PRESS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56910/gemilang.v1i3.1330

Abstract

Through careful market research and monitoring of consumption trends, we see great potential in bringing new variations of the widely known potato dish. We believe that by combining delicious potatoes with a variety of interesting herbs and fillings, we can create something unique and appetizing.
PENGARUH LIABILITAS JANGKA PENDEK DAN LIABILITAS JANGKA PANJANG TERHADAP PROFITABILITAS PADA PT ASTRA AGRO LESTARI TBK Grace Sriati Mengga; Althon K Pongtuluran; Jekson Samaa
Jurnal Riset Ekonomi dan Akuntansi Vol. 1 No. 1 (2023): March : JURNAL RISET EKONOMI DAN AKUNTANSI
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1441.68 KB) | DOI: 10.54066/jrea-itb.v1i1.152

Abstract

Pengaruh liabilitas jangka pendek dan liabilitas jangka panjang terhadap profitabilitas pada PT Astra Agro Lestari Tbk. Perusahaan biasanya lebih mengutamakan menggunakan hutang dibanding ekuitas sebagai sumber dana. Penelitian ini bertujuan untuk mengetahui pengaruh hutang jangka pendek dan hutang jangka panjang terhadap profitabilitas pada PT. Astra Agro Lestari Tbk. Jenis data yang digunakan adalah data sekunder yang diperoleh dari laporan keuangan PT. Astra Agro Lestari. Metode penelitian adalah analisis regresi linear berganda. Hasil penelitian ditemukan bahwa hutang jangka pendek dan hutang jangka panjang tidak berpengaruh terhadap profitabilitas dan melalui uji simultan ditemukan bahwa hutang jangka pendek dan hutang jangka panjang berpengaruh bersama-sama terhadap profitabilitas pada PT. Astra Agro Lestari Tbk.
Sosialisasi Pembuatan Pupuk Organik Cair (POC) Di Lembang Mappa Kecamatan Bonggakaradeng Kabupaten Tana Toraja Dalam Rangka Peningkatan Pendapatan Ekonomi Masyarakat Althon k.Pongtuluran; Gita Yusuf; Maya Pama’tan; Sernita Panga; Maxsir Maxsir; Efrain Owen Taruk
Nusantara: Jurnal Pengabdian kepada Masyarakat Vol. 1 No. 2 (2021): Mei: Jurnal Pengabdian kepada Masyarakat
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/nusantara.v1i2.2720

Abstract

PKM is one part of the learning process that is applied directly in the community. Which focuses on "Agricultural/Fisheries Technology Management" (Manufacture of Liquid Organic Fertilizer (POC)). Lembang Mappa' is one of Lembang whose economy lies in the agricultural and plantation sectors. Almost all residents in Lembang Mappa' work as farmers. There is one problem that has not been resolved, namely how to make organic fertilizer whose ingredients are easily available in Lembang Mappa'. The activity of socializing and making liquid organic fertilizer from gamal leaves, rice washing water, brown sugar or granulated sugar, EM4 was carried out three times with socialization to the public about how to make liquid organic fertilizer and its application to plants. After this activity, it is hoped that farmers will be able to make their own liquid organic fertilizer at home, so they can save money on purchasing fertilizer.
Building Resilient Communities through Management Education: A CommunityService Initiative of the Management Study Programfor International Students Tangkeallo, Dian Intan; Pongtuluran, Althon K.; Tangdialla, Randi; Pundissing, Rati; Matasik, Ade Lisa; Biringkanae, Astriwati; Tiku, Ovita
Jurnal Literasiologi Vol 12 No 3 (2024): Jurnal Literasiologi
Publisher : Yayasan Literasi Kita Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47783/literasiologi.v12i3.750

Abstract

This study aims to explore the impact of management education on building resilient communities through the community service initiative involving international students. The research utilizes a qualitative approach, incorporating a case study design. The study involved interviews with educators, community leaders, and program participants. The main participants included international students participating in the cultural immersion program and members of UKI Toraja who engaged with these students. Participants were selected through purposive sampling, focusing on individuals who were actively involved in the program. Five international students and five members of the Management Study Program at UKI Toraja were chosen to provide a variety of perspectives and experiences, ensuring the study represented diverse viewpoints. In-depth, semi-structured interviews were conducted with the selected international students and UKI Toraja Management Study Program members . The data gathered from interviews and participant observations were transcribed and analyzed through thematic analysis. This approach involved coding the data to uncover recurring themes, patterns, and key narratives related to cultural exchange, learning outcomes, and community impact. The result of this study shows that the impact of management education on building resilient communities through the community service initiative involving international students namely Mutual Learning and Exchange and Increased Social Cohesion.
PENGARUH PENGALAMAN BELANJA ONLINE DAN KEPERCAYAAN TERHADAP MINAT BELI ULANG DI TIKTOK SHOP (STUDI KASUS MAHASISWA MANAJEMEN UNIVERSITAS KRISTEN INDONESIA TORAJA) Katampanan, Soma Edy; Althon Pongtuluran; Astriwati Biringkanae
JURNAL BISNIS KOLEGA Vol. 9 No. 2 (2023): Desember
Publisher : STIE-PMCI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57249/jbk.v9i2.132

Abstract

This study aims to analyze the effect of shopping experience and consumer trust on repurchasing intentions in the TikTok Shop application, a study conducted on management students at the Indonesian Christian University of Toraja. The research method used is quantitative research with a sampling technique that is a saturated sample and obtained a total sample of 55 respondents. Data was collected using a questionnaire and then analyzed using multiple linear regression and the data was processed with the help of the SPSS (Statistics Program For Social Science) statistical application. The results showed that the online shopping experience had a significant positive effect on repurchase intention with a sig value of 0.00<0.05 and the trust variable had a significant effect on repurchase intention with a sig value of 0.03<0.05. Simultaneously, online shopping experience and trust influence repurchase intention with a sig value of 0.00<0.05. It is important for Tiktok Shop managers to maintain consumer confidence in order to increase consumer surplus every year
Pengaruh Cafe Atmosphere, Customer Experience, Dan Harga Terhadap Minat Beli Ulang Pada Cafe Wai Teman Minum Kamu Kabupaten Toraja Utara Yodi Salo Tangkuan; Althon K. Pongtuluran; Chrismesi Pagiu
Jurnal Rimba : Riset Ilmu manajemen Bisnis dan Akuntansi Vol. 1 No. 3 (2023): Agustus : Jurnal Rimba : Riset Ilmu manajemen Bisnis dan Akuntansi
Publisher : Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/rimba.v2i1.549

Abstract

The purpose of this study is to find out whether there is an influence of cafe atmosphere, customer experience and price on repurchasing intentions at Cafe Wai Your Drinking Friends. Data collection methods are: Questionnaire and Documentation. Data were analyzed quantitatively with Multiple Liner Regression. The results of calculations with the F test analysis obtained an F count of 53.851 with an F table of 3.094. Based on the results of calculations with the T test on the cafe atmosphere variable, the result is T count (9.688) > T table (1.98498). and on the customer experience variable T count (-2.906) < T table (1.98498), then on the price variable T count (0.831) < T table (1.98498 The conclusion is that the cafe atmosphere variable has an effect on repurchasing interest at cafe Wai Your Drinking Friends and the customer experience variable and price have no effect on repurchasing interest at cafe Wai your drinking buddy, North Toraja Regency.
Pengaruh Motivasi Kerja Dan Kompetensi Terhadap Kinerja Pegawai Pada Kantor Badan Pengelolaan Keuangan Dan Pendapatan Daerah ( BPKPD ) Kabupaten Tana Toraja Welni Toding Allo; Althon K. Pongtuluran; Chrismesi Pagiu
Jurnal Rimba Riset Ilmu manajemen Bisnis dan Akuntansi Vol. 2 No. 1 (2024): Februari : Riset Ilmu Manajemen Bisnis dan Akuntansi
Publisher : Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/rimba.v2i1.551

Abstract

This study aims to determine the influence of motivation and competence on employees at the Badan Pengelolaan Keuangan Dan Pendapatan Daerah ( BPKPD ) of Tana Toraja Regency. The research method used in this study was quantitative descriptive research with a sample of 72 people. The data analysis technique used in this study is a multiple linear regression test with statistical calculation tools using SPSS version 25.0.The results of this study obtained the equation Y = 18.514 + 0.616 X1 + 0.305 X2 +e. Motivation affects the performance of employees. Competency affects the performance of employees. Motivation and competence a effect on the performance of employees at the Office of the Badan Pengelolaan Keuangan Dan Pendapatan Daerah ( BPKPD ) of Tana Toraja Regency.