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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

Author-ID : 4121047

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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THE ROLE OF CULTURE ON ENTREPRENEURIAL BEHAVIOR AND PERFORMANCE OF UMKM TANA TORAJA AND NORTH TORAJA DISTRICTS Stefani Marina Palimbong; Lisa Kurniasari Wibisono
Jurnal Ekonomi Vol. 12 No. 04 (2023): Jurnal Ekonomi, 2023
Publisher : SEAN Institute

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

This research aims to analyze the relationship between culture and entrepreneurial behavior on the performance of MSMEs in Tana Toraja and North Toraja Regencies. This type of research uses a quantitative approach, data collection is carried out through questionnaires with a Likert scale. The data analysis technique uses path analysis with SPSS 26 and Sobel Test. The number of respondents in this research was 100 MSME actors. Partially, culture has a significant effect on entrepreneurial behavior, culture has a significant effect on entrepreneurial behavior and culture has an indirect effect on the performance of MSMEs through entrepreneurial behavior in Tana Toraja and North Toraja Regencies.

Analisis Kinerja Keuangan Anggaran Pendapatan dan Belanja Lembang (APBL) di Lembang Burasia Kecamatan Bittuang Kabupaten Tana Toraja Wandy Desry; Elisabet Pali; Stefani M. Palimbong
Jurnal Bintang Manajemen Vol 1 No 4 (2023): Desember : Jurnal Bintang Manajemen
Publisher : Sekolah Tinggi Ilmu Ekonomi Trianandra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jubima.v1i4.2263

Lembang Financial Performance Analysis is a form of accountability and a manifestation of financial decentralization and authority from the center to lembang. A lembang that is able to manage its finances effectively and efficiently is certainly expected to be able to stimulate the economy through absorption of the budget in productive and potential sectors so that overall it will be able to increase efficiency. In this study, efficiency ratio analysis is used to see how far the Lembang Burasia Government is in managing its regional finances. The results of the calculation of regional financial efficiency ratios average 120%.

Analisis Perbandingan Kinerja Keuangan PT. ABC, Tbk. Sebelum dan Sesudah Mengakuisisi PT. DEF,Tbk Marni Marni; Elisabet Pali; Stefani M. Palimbong
Prosiding Seminar Nasional Manajemen dan Ekonomi Vol. 2 No. 2 (2023): Desember : 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.v2i2.264

This study aims to determine the financial performance before and after the acquisition listed on the Indonesian Stock Exchange. This type of research is quantitative comparative, this research is to compare financial performance before and after the acquisition. This study uses quantitative data types, meaning that in analyzing the data used is data in the form of numbers. The unit of observation in this study is the 2016-2020 financial statements of PT ABC, Tbk. Data analysis methods used in this research are profitability ratios, liquidity ratios, solvency ratios and activity ratios by comparing the financial performance before and after the acquisition. Based on the results of research showing that financial performance as measured by financial ratios ROA, ROE, NPM, CR, QR, TATO and FATO has decreased after the acquisition compared to before the acquisition. The DAR, DER, and ITO ratios have increased after the acquisition compared to before the acquisition. The acquisition strategy has not been fully achieved within 2 years due to the condition of the financial performance of PT ABC Tbk. before the acquisition is better than after the acquisition.

Pelestarian Budaya Melalui Pemberdayaan Perempuan dalam Manajemen Usaha dan Digitalisasi Pemasaran Kain Tenun Asli Toraja Rahma Gusmawati Tammu; Mey Enggane Limbongan; Stefani Marina Palimbong; Clara Sappode; Julia Patiung
I-Com: Indonesian Community Journal Vol 3 No 4 (2023): I-Com: Indonesian Community Journal (Desember 2023)
Publisher : Fakultas Sains Dan Teknologi, Universitas Raden Rahmat Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33379/icom.v3i4.3496

Pengabdian skema kemitraan bertujuan memberikan pendampingan manajemen usaha dan digitalisasi pemasaran Tenun di Dusun Palamban Kelurahan Sa’dan Matallo. Permasalahan mitra belum melakukan pengelolaan usaha dan pemasaran berbasis digital produk tenun asli Toraja. Solusi yang ditawarkan adalah pelatihan dan pendampingan penerapan strategi pemasaran berbasis digital dalam usaha serta pendampingan dan pelatihan terkait manajemen usaha (perhitungan HPP, penyusunan laporan keuangan dan pengelolaan SDM). Tim menggunakan metode dengan strategi kronologis, urutan pelaksanaan kegiatan dimulai dari diskusi permasalahan mitra, pelatihan dan praktik pendampingan. Hasil kegiatan pengabdian (1) mitra mampu mengidentifikasi komponen biaya dalam pembuatan tenun, (2) peningkatan pemahaman dan kemampuan mitra terkait harga pokok produksi (3) kemampuan mitra menentukan harga jual, (4) mitra memahami pentingnya pemasaran digital, (5) mitra dalam proses menerapkan pencatatan keuangan berbasis digital (6) mitra dalam proses menerapkan pemasaran menggunakan Marketplace. Rencana tindak lanjut kegiatan ini yakni evaluasi hasil penjualan setelah mitra menerapkan pemasaran digital dan pemeriksaan aplikasi pencatatan keuangan mitra.

Pengaruh Perputaran Persediaan Terhadap Laba CV Sinar Agung Jaya Kabupaten Toraja Utara Palimbong, Stefani Marina; Mangiwa, Teti
Jurnal Ekonomi, Bisnis dan Terapan (JESIT) Vol. 1 No. 1 (2020): Jurnal Ekonomi, Bisnis dan Terapan (JESIT)
Publisher : UKI Toraja Press

Penelitian ini bertujuan untuk mengetahui pengaruh perputaran persediaan terhadap laba CV Sinar Agung periode 2015-2019. Penelitian ini menggunakan pendekatan kuantitatif. Dalam penelitian ini penulis mengumpulkan data dengan cara penelitian lapangan serta mengumpulkan data melalui dokumen-dokumen yang berkaitan dengan masalah yang diteliti oleh penulis. Analisis data dalam penelitian ini adalah analisis regresi linear sederhana. Jenis data yang digunakan dalam penelitian ini adalah data primer dan data sekunder yang berupa laporan keuangan yang diperoleh dari tempat penelitian. Hasil penelitian ini menunjukkan bahwa perputaran persediaan berpengaruh positif terhadap laba pada CV Sinar Agung Jaya

Analisis Kinerja Anggaran Belanja Pada Komisi Pemilihan Umum (KPU) Kabupaten Tana Toraja Olivia Devi Yulian P, Olivia; Palimbong, Stefani Marina
Jurnal Ekonomi, Bisnis dan Terapan (JESIT) Vol. 2 No. 2 (2021): Jurnal Ekonomi, Bisnis dan Terapan (JESIT)
Publisher : UKI Toraja Press

Analisis Kinerja Anggaran Belanja Pada Komisi Pemilihan Umum (KPU) Kabupaten Tana Toraja. Dalam hal mengemban tugas dan tanggung jawab yang harus dilakukan demi mencapai kinerja yang memiliki hasil akhir yang efektif dan efisien, tentunya harus memperhatikan kualitas kerja. Salah satu tugas kerja yang harus diperhatikan yaitu tentang pengelolaan keuangan. Dalam penelitian ini teknik analisis yang digunakan adalah analisis varians belanja, analisis pertumbuhan belanja, analisis keserasian belanja dan rasio efisiensi belanja. Sesuai dengan hasil analisis varians belanja dapat dilihat realisasi anggaran pertahun menggambarkan serapan anggaran Komisi Pemilihan Umum Kabupaten Tana Toraja telah dilaksanakan sesuai dengan aturan yang berlaku. Analisis pertumbuhan belanja menunjukkan adanya pertumbuhan belanja dari tahun 2017-2018 sebanyak Rp14.463.506.981,- atau sebesar 461,14%, tahun 2018-2019 sebanyak Rp3.434.993.534,- atau sebesar 19,52%. Analisis keserasian belanja menunjukkan aktivitas belanja di tahun anggaran 2017-2019 aktivitas belanja di KPU sebagian besar dana belanja dialokasikan untuk belanja modal dan hanya beberapa persen yang dialokasikan untuk belanja operasi. Dan hasil perhitungan rasio efisiensi belanja pada tahun 2017 sebesar 82,84%, tahun 2018 sebesar 88,67% dan tahun 2019 sebesar 94,40%.

Perilaku Koruptif Dalam Praktik Manajemen Laba: Sebuah Tinjauan Perspektif “Ati Mapaccing” dalam Falsafah Bugis Jumardi, Jumardi; Marina Palimbong, Stefani
Jurnal Ekonomi, Bisnis dan Terapan (JESIT) Vol. 3 No. 1 (2022): Jurnal Ekonomi, Bisnis dan Terapan (JESIT)
Publisher : UKI Toraja Press

Earnings management emerged in the field of financial accounting as a consequence of the efforts of managers or financial statement preparers to regulate the earnings cycle for personal and/or corporate interests or benefits. This study aims to gain an understanding of the opinions and behavior of informants including management accountants, public accountants, investment advisors, tax examiners and Bugis cultural observers on earnings management practices carried out by managers and viewed from the perspective of Classical Bugis philosophy. This type of research is a qualitative research with a hermeneutic approach, or more specifically an interpretive approach. Sources of data in this study are primary data and secondary data. Data collection techniques used in this research are interviews, documentation, literature study, internet searching. The data analysis technique was carried out through four paths, namely data reduction, data presentation, data validity test and conclusion drawing.The results show that in the perspective of management accountants and public accountants, earnings management practices cannot be viewed as earnings manipulation as long as these practices are carried out within the framework of accounting standards. They also argue that earnings management is not said to be corrupt behavior, unless the practice is not carried out in accordance with accounting standards. While the views of investment advisors and tax inspectors, the practice of accounting standards carried out with any pattern and strategy is a reflection of corrupt behavior because of a corrupted mind. They argue that earnings management practices are always carried out systematically based on certain motivations and interests. Earnings management is a practice that is of no value to the company's stakeholders so this practice should be avoided. Viewed from the perspective of ati mapping that earnings management can be seen from the good or bad intentions of a manager in carrying out his practice, motivation or interests that are detrimental to other parties, it can be said that the practice of earnings management is an act of fraud that can be categorized as a corrupted line of thought.

Pemanfaatan Rumah Adat Tongkonan sebagai Pusat Peningkatan Literasi dan Numerasi bagi Siswa SD di Wilayah Pangala’ Utara Tammu, Rahma Gusmawati; Palimbong, Stefani Marina; Pompeng, Olivia Devi Yulian; Pali, Elisabet; Biringkanae, Astriwati
Amare Vol. 2 No. 1 (2023): Januari - Juni 2023
Publisher : Sekolah Tinggi Agama Katolik Negeri Pontianak

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52075/ja.v2i1.122

Indonesia is currently ranked sixty-second out of seventy countries, this situation has forced the government to issue new breakthroughs to improve reading and numeracy skills by building several libraries in each region, the government is also working with writers and publishers to make reading books more interesting. and educative. Literacy is the ability to read, write, speak, listen, count and be able to provide information and be able to interact with others. The mentoring for learning to read and count is carried out for students at SDN 2 Rindingallo as an effort to teach children to read and count so that students are more competent in reading and counting. The method used is with study assistance in small groups around the tongkonan traditional house. The results of the service show that through the use of the tongkonan traditional house, elementary school students in the vicinity of the traditional house show an increase in reading and arithmetic skills. The presence of tongkonan in every place in North Pangala' functions as a place for learning and playing activities. Through this activity, the function of the tongkonan is not only as a place to live but also as a place to acquire knowledge.

Sosialisasi Pencegahan Stunting di Lembang Issong Kalua’ Darnita Rante Giri; Jelwanti Sombolayuk; Novita Pali’; Yoga Triputra Senolinggi; Stefani M. Palimbong
Nusantara: Jurnal Pengabdian kepada Masyarakat Vol. 2 No. 1 (2022): Februari: Jurnal Pengabdian Kepada Masyarakat
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/nusantara.v2i1.2536

Stunting is a short toddler usually defined as failure to grow in babies and toddlers aged 0-59 months due to chronic malnutrition. on low growth and the cumulative effects of insufficient intake of energy and macronutrients in the long term. in South Sulawesi province in 2021, with an increase in stunting (34.1%). North Toraja is ranked 4th with the highes stunting prevalence . Lembang Issong Kalua' cases of stunting in toddlers consist of 13 children and 6 pregnant women. Implementation method using a quantitative case study approach by collecting data on toddlers and pregnant women to add education about providing additional food for toddlers and pregnant women. discussion result: provision of additional food, distribution of vitamins, counseling on nutritional problems. Preparing food supplies is for measuring food for toddlers and pregnant women. Providing additional food, the stunting rate among toddlers has reduced to only around 13 toddlers to 5 toddlers who are still monitoring the growth of toddlers. Lack of public understanding about stunting and nutritional needs is a socio-economic problem in the community.

Sosialisasi Kesehatan Mental “Stop Bullying” di SD Negeri 243 Inpres Tampo Kelurahan Tampo Makale Iindarda Sangkung Panggalo; Stefani Marina Palimbong
Jurnal Kabar Masyarakat Vol. 1 No. 1 (2023): Februari : JURNAL KABAR MASYARAKAT
Publisher : Institut Teknologi dan Bisnis Semarang

Kegiatan ini bertujuan memberikan pemahaman siswa tentang perundungan dan cara mencegahnya yang dilaksanakan di di SD Negeri 243 Inpres Tampo. Adapun metode yang digunakan adalah sosialisasi dalam bentuk ceramah dengan menyampaikan materi terkait dengan perundungan (bullying) kemudian melakukan diskusi dengan peserta didik. Hasil yang dicapai melalui kegiatan ini siswa dapat memahami tindakan bullying serta dampak yang akan ditimbulkan dan bagaimana cara untuk mencegah dan menghadapi bullying.

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

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