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All Journal Akuntabel : Jurnal Ekonomi dan Keuangan Forum Ekonomi : Jurnal Ekonomi, Manajemen dan Akuntansi Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Jurnal Review Pendidikan dan Pengajaran (JRPP) Jurnal Ilmiah Edunomika (JIE) Community Development Journal: Jurnal Pengabdian Masyarakat Jurnal Ekuilnomi Indonesian Journal of Engagement, Community Services, Empowerment and Development (IJECSED) Jurnal Abdimas Bina Bangsa Jurnal Ekonomi Jurnal Bisnis Mahasiswa Journal Of Business, Finance, and Economics (JBFE) International Journal of Science and Society (IJSOC) COMSERVA: Jurnal Penelitian dan Pengabdian Masyarakat Indonesian Community Journal Jurnal Pengabdian kepada Masyarakat Indonesia (JPKMI) JURNAL EKONOMI, BISNIS DAN TERAPAN (JESIT) Elementary Journal : Jurnal Pendidikan Guru Sekolah Dasar NUSANTARA: Jurnal Pengabdian Kepada Masyarakat Proceeding of The International Conference on Economics and Business Sewagati: Jurnal Pengabdian Masyarakat Indonesia Jurnal Masyarakat Mengabdi Nusantara Amare Innovative: Journal Of Social Science Research Prosiding Seminar Nasional Manajemen dan Ekonomi Jurnal bintang manajemen Jurnal Kabar Masyarakat Jurnal Manuhara: Pusat Penelitian Ilmu Manajemen Dan Bisnis Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Ardhi: Jurnal Pengabdian dalam Negri Journal Metaverse Adpertisi Jurnal Unicorn ADPERTISI Jurnal Ekonomi, Manajemen, Akuntansi Prosiding Seminar Nasional Ilmu Manajemen Kewirausahaan dan Bisnis
Stefani Marina Palimbong
Universitas Kristen Indonesia Toraja, Indonesia
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Biochemistry, Genetics & Molecular Biology 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 Library & Information Science Materials Science & Nanotechnology Mathematics Nursing Physics Public Health Social Sciences Other

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Analisis pemahaman mekanisme pajak dan moral pajak dalam mendorong kepatuhan pajak sukarela umkm Palimbong, Stefani Marina; Tangdialla, Randi
FORUM EKONOMI Vol 23, No 4 (2021)
Publisher : Faculty of Economics and Business Mulawarman University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29264/jfor.v23i4.10214

Abstract

Pertumbuhan jumlah Usaha Mikro, Kecil dan Menengah (UMKM) mengalami peningkatan dari tahun ke tahun. Namun, peningkatan jumlah UMKM tersebut tidak diimbangi dengan kesadaran para pemilik UMKM untuk melaksanakan kewajiban perpajakannya. Penelitian ini bertujuan untuk menganalisis dan mengetahui pengaruh pemahaman mekanisme pajak dan moral pajak dalam mendorong kepatuhan pajak sukarela UMKM. Penelitian ini menggunakan pendekatan kuantitatif. Objek yang diteliti adalah UMKM di Kabupaten Toraja Utara. Data diperoleh melalui survei dengan instrument, yaitu kuesioner dan metode pengambilan sampel yang digunakan adalah metode random sampling. Responden dalam penelitian ini sebanyak 97 responden. Hasil penelitian menunjukkan pemahaman mekanisme pajak berpengaruh terhadap kepatuhan pajak sukarela, moral pajak berpengaruh terhadap kepatuhan pajak sukarela, pemahaman mekanisme pajak dan moral pajak secara simultan berpengaruh terhadap kepatuhan pajak sukarela.
Efisiensi dan Efektivitas biaya Rumah Tangga Di Tengah Pandemi Covid-19 Pada kelurahan Tapparan Mince Batara; Stefani Marina Palimbong; Grace S. Mengga; Ade Lisa Matasik; Randi Tangdialla
COMSERVA : Jurnal Penelitian dan Pengabdian Masyarakat Vol. 2 No. 1 (2022): COMSERVA: Jurnal Penelitian dan Pengabdian Masyarakat
Publisher : Publikasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59141/comserva.v2i1.204

Abstract

In the midst of the corona virus disease pandemic that is still sweeping across the world, the impact of the spread of this virus has forced humans to make enormous changes, as well as the people of the Tapparan village. One of the changes that humans must make immediately and cannot be delayed, namely changes in the economy and meeting needs. Humans are required to be more creative in order to be able to survive financially. One way that can be done in order to be able to maintain the financial health of each community is managing household or personal finances. One way of good financial management is cost effectiveness and efficiency. Therefore, it is necessary to conduct training on how to implement Efficiency and Effectiveness of Household Costs in the Middle of the Covid-19 Pandemic in Tapparan Village through (Economically Valued Use of Home Yard Land).
The Influence of Hedonism Style, Spiritual Intelligence and Financial Literacy on Student Personal Finance Management (Case study on students of the Faculty of Economics, Indonesian Christian University Toraja) Stefani Marina Palimbong; Leni Agnes; Elisabet Pali
Proceeding of The International Conference on Economics and Business Vol. 1 No. 2 (2022): Proceeding of The International Conference on Economics and Business
Publisher : Universitas Kristen Indonesia Toraja

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (165.462 KB) | DOI: 10.55606/iceb.v1i2.109

Abstract

This research aims to examine the influence of hedonistic style, spiritual intelligence, and financial literacy on students' personal financial management at the Faculty of Economics, Indonesian Christian University, Toraja. This research utilizes quantitative methodologies. There are 1,845 students enrolled in the Faculty of Economics at the Indonesian Christian University Toraja. The Slovin formula was applied to 95 individuals as research samples. Primary data and secondary data are the types of data that are used, and the SPSS version 25 program is used to manage them. Questionnaires utilizing the probability sampling approach, proportionate stratified random sampling, are among the data collecting methods. This research employs instrument test, classical assumption test, multiple linear regression analysis, and hypothesis testing as data analysis approaches. At a significance level of 5%, the results of the study indicated that financial literacy did not have a significant positive influence on the personal financial management of students, whereas the hedonistic style variable had a positive but non-significant effect. Spiritual intelligence has a beneficial and significant impact on the financial management of pupils. Styles of hedonism, spiritual intelligence, and financial literacy all have positive and significant effects on personal financial management, as evidenced by the estimated F value of 32.210, which is more than the F table value of 2.705 and has a significance level of 0.000 less than 0.05.
TONGKONAN AS AN EDUCATIONAL CENTER FOR INTRODUCING FINANCIAL LITERACY TO BUILD AWARENESS OF SAVING FROM AN EARLY AGE IN LEMBANG LANGDA: TONGKONAN SEBAGAI PUSAT EDUKASI PENGENALAN LITERASI KEUANGAN UNTUK MEMBANGUN KESADARAN MENABUNG SEJAK DINI DI LEMBANG LANGDA Stefani Marina Palimbong; Rahma Gusmawati Tammu; Olivia Devi Y. Pompeng; Mince Batara; Randi Tangdialla
Indonesian Journal of Engagement, Community Services, Empowerment and Development Vol. 2 No. 3 (2022): Indonesian Journal of Engagement, Community Services, Empowerment and Developme
Publisher : Yayasan Education and Social Center

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53067/ijecsed.v2i3.83

Abstract

This activity aims to provide knowledge and understanding of financial literacy through saving, to foster an interest in saving from an early age so that children get used to saving, as well as to provide examples of how to make piggy bank creations from bamboo. This activity was carried out in the tongkonan using the method of delivering socialization material then carrying out questions and answers, quizzes, and creatively making piggy banks from bamboo. From observations made in the field it was found that there was a lack of attention from parents in guiding children to learn to save from an early age. The results of this activity show change that have occurred in children such as children becoming interested in saving and some of them have started saving
Design of Special Mechanism of Slaughterhouse Retribution at Traditional Events in North Toraja Ade Lisa Matasik; Stefani Marina Palimbong; Iindarda Sakung Panggalo
International Journal of Science and Society Vol 4 No 3 (2022): International Journal of Science and Society (IJSOC)
Publisher : GoAcademica Research & Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54783/ijsoc.v4i3.542

Abstract

The traditional rambu tuka’ and rambu solo’ events are inseparable from the life of the Toraja people. In this traditional event, livestock such as pigs and buffalo are usually slaughtered. Due to the slaughter of animals in traditional events, a slaughterhouse levy is imposed following Regional Regulation No. 15 of 2011. This study aims to evaluate the implementation of the existing RPH levy collection and to design a unique mechanism for traditional events based on applying basic principles in taxation and the internal control system (SPI) in the revenue accounting field system. This study uses descriptive qualitative research by conducting direct observations and interviews. The location of the research will be at the Regional Revenue, Financial, and Asset Management Office (DPPKAD) and the location of traditional events in North Toraja Regency. The primary data are the observations and interview results, secondary data, related rules, and other supporting documents. The results of this study indicate that the mechanism for collecting Slaughterhouse levies is quite good, but there are still some things that still need attention, especially those related to the levy principle and the internal control system in the revenue accounting system.
Pengaruh penerapan surat pemberitahuan elektronik (e-spt) masa pajak pertambahan nilai (ppn) terhadap kepatuhan wajib pajak Stefani Marina Palimbong; Olivia Devi Yulian Pompeng; Widia Widia
AKUNTABEL Vol 19, No 2 (2022): Juni
Publisher : Faculty of Economics and Business Mulawarman University

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (189.45 KB)

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh penerapan e-SPT terhadap kepatuhan wajib pajak dalam melaporkan SPT Masa PPN di Kantor Pelayanan Pajak Pratama Palopo. Jenis penelitian ini adalah penelitian kuantitatif. Analisis data menggunakan Uji Paired Samples Statistics, hasil penelitian menggunakan paired samples statistics menyimpulkan penerapan e-SPT Masa PPN berpengaruh signifikan terhadap kepatuhan wajib pajak di KPP Pratama Palopo, dimana nilai signifikansinya adalah 0,017. Dapat dilihat pula Rata-rata wajib pajak yang melapor SPT Masa PPN adalah sebesar 50,46% dan rata-rata yang melapor setelah adanya program e-SPT adalah sebesar 72,37%, hal ini menunjukkan bahwa kepatuhan wajib pajak meningkat setelah adanya program e-SPT.
Analisis pemahaman mekanisme pajak dan moral pajak dalam mendorong kepatuhan pajak sukarela umkm Stefani Marina Palimbong; Randi Tangdialla
FORUM EKONOMI Vol 23, No 4 (2021): Oktober
Publisher : Faculty of Economics and Business Mulawarman University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30872/jfor.v23i4.10214

Abstract

Pertumbuhan jumlah Usaha Mikro, Kecil dan Menengah (UMKM) mengalami peningkatan dari tahun ke tahun. Namun, peningkatan jumlah UMKM tersebut tidak diimbangi dengan kesadaran para pemilik UMKM untuk melaksanakan kewajiban perpajakannya. Penelitian ini bertujuan untuk menganalisis dan mengetahui pengaruh pemahaman mekanisme pajak dan moral pajak dalam mendorong kepatuhan pajak sukarela UMKM. Penelitian ini menggunakan pendekatan kuantitatif. Objek yang diteliti adalah UMKM di Kabupaten Toraja Utara. Data diperoleh melalui survei dengan instrument, yaitu kuesioner dan metode pengambilan sampel yang digunakan adalah metode random sampling. Responden dalam penelitian ini sebanyak 97 responden. Hasil penelitian menunjukkan pemahaman mekanisme pajak berpengaruh terhadap kepatuhan pajak sukarela, moral pajak berpengaruh terhadap kepatuhan pajak sukarela, pemahaman mekanisme pajak dan moral pajak secara simultan berpengaruh terhadap kepatuhan pajak sukarela.
PENGEMBANGAN SOFT SKILL MELALUI PELATIHAN DAN PEMBUATAN TIKAR TUYU DALAM UPAYA PENINGKATAN KETAHANAN KEUANGAN KELUARGA JEMAAT MAULU Mince Batara; Stefani Marina Palimbong; Grace Sriati Mengga; Yosepia Yosepia
Community Development Journal : Jurnal Pengabdian Masyarakat Vol. 4 No. 2 (2023): Volume 4 Nomor 2 Tahun 2023
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/cdj.v4i2.15466

Abstract

Gereja merupakan salah satu komunitas masyarakat, seperti halnya organisasi pada umumnya, gereja memiliki peran penting dalam kehidupan anggota jemaatnya. berdasarkan penelitian sebelumnya yang telah dilaksanakan maka ditemukan bahwa Jemaat Maulu memiliki jumlah SDM yang cukup besar namun tingkat penghasilan masih rendah dan  kreativitas dan inovasi rendah pulah. hal ini diakibatkan oleh soft skill yang juga masih sangat rendah. Oleh karena itu salah satu upaya yang dapat dilakukan untuk mengatasi permasalahan tersebut yakni pendampingan pengembang dan pelatihan. Dalam pelaksanaan PKM menggunakan metode CBT (Competency Based Training). Adapun tujuan kegiatan ini adalah membekali kemampuan dasar bagi para binaan agar mampu mandiri secara kerja, menciptakan lapangan kerja dan melestarikan hasil karya seni Toraja. Hal ini sejalan dengan RPJMD Kabupaten Tana Toraja yakni penanggulangan Kemiskinan.
Analisis Pengelolaan Keuangan Objek Wisata Hutan Pinus Buntudatu Kecamatan Mengkendek Kabupaten Tana Toraja Zhuhaeny Zhuhaeny; Adriana Madia Marampa; Stefani Marina Palimbong
Prosiding Seminar Nasional Manajemen dan Ekonomi Vol. 2 No. 1 (2023): Juni: Prosiding Seminar Nasional Manajemen dan Ekonomi,
Publisher : Universitas Kristen Indonesia Toraja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59024/semnas.v2i1.149

Abstract

This study aims to analyze how the form of financial management is implemented in the Buntudatu Pine Forest Tourism Object. The type of research used is qualitative research with a descriptive approach. With data collection methods, namely interviews, documentation, and observation. The results of the research obtained are that financial management at the Buntudatu Pine Forest Tourism Object has been implemented but has not been maximized where planning has been carried out by the tourism object manager by holding village meetings in order to minimize expenses in order to get profits. The recording system is carried out every day manually using books or paper to record all income and expenditure transactions. And financial reporting has not been implemented because the knowledge possessed is still minimal, but the manager has made a year-end accountability report. Meanwhile, control has been carried out by holding evaluation meetings every month, to achieve a certain goal.
Seminar Kewirausahaan –Yuk Nabung Saham PPGT Nonongan Salu Marinus Ronal; Elisabet Pali; Althon K Pongtuluran; Jens B Marewa; Stefani Marina Palimbong
SEWAGATI: Jurnal Pengabdian Masyarakat Indonesia Vol. 2 No. 2 (2023): juni : Jurnal Pengabdian Masyarakat Indonesia
Publisher : BADAN PENERBIT STIEPARI PRESS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56910/sewagati.v2i2.931

Abstract

The objectives to be achieved in this activity are to provide outreach to PPGT Klasis Nonongan on how to invest using a trading system, provide a real picture of investment activities in the capital market and provide outreach about the importance of investing in today's digital era and taking advantage of opportunities. The activities of this organization are generally still unfamiliar with the capital market and consider playing shares to be gambling. The total number of participants who took part in this activity was around 20 people
Co-Authors Abedneigo C. Rambulangi Ade Lisa Matasik Adriana Madya Marampa Agustinus Mantong Althon K. Pongtuluran Biringkanae, Astriwati Biringkanae, Lois Carlos, Frederik Clara Sappode Darnita Rante Giri Dina Ramba' Elisabet Pali Grace Sriati Mengga Helda Yosep Iindarda Sangkung Panggalo Isak Pasulu Jelwanti Sombolayuk Jemi Pabisangan Tahirs Jens B Marewa Julia Patiung JUMARDI Leni Agnes Lisa Kurniasari Wibisono Lolongan, Abigail Mangiwa, Teti Marchelin Marchelin Marchelin, Marchelin Marinus Ronal Marinus Ronal Marni Marni Mey Enggane Limbongan Mince Batara Novita Pali’ Olivia Devi Yulian P Olivia Devi Yulian P, Olivia Olivia Devi Yulian Pompeng Olivia Devi Yulian Pompeng Pakulla, Wanni Pasiakan, Anastasya Pompeng, Olivia Devi Yulian Rahma Gusmawati Tammu Randi Tangdialla Ratten Palungan Rical Rical Risaldy Adikaputra Jacob Sampelimbong, Cristian Selma, Jane Tandi, Febrianti Wandy Desry Wandy Desry Widia Widia Yoga Triputra Senolinggi Yosepia Yosepia Zhuhaeny Zhuhaeny