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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 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 Svarga Pena: Jurnal Pengabdian Kepada Masyarakat Jurnal Ekonomi, Manajemen, Akuntansi Prosiding Seminar Nasional Ilmu Manajemen Kewirausahaan dan Bisnis Jurnal Ilmiah Manajemen Dan Kewirausahaan
Stefani Marina Palimbong
Universitas Kristen Indonesia Toraja, Indonesia
Religion Agriculture, Biological Sciences & Forestry 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 Library & Information Science Materials Science & Nanotechnology Mathematics Public Health Social Sciences Other

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The role of culture and financial literacy on the actual use digital payment systems for MSMEs in Rantepao city Stefani Marina Palimbong; Pompeng, Olivia Devi Yulian
Jurnal Ekonomi Vol. 13 No. 01 (2024): Jurnal Ekonomi, Edition January - March 2024
Publisher : SEAN Institute

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Abstract

This research aims to analyze and determine the influence of culture and financial literacy on the actual use of digital payments by MSMEs in Rantepao City. Study This use approach quantitative . The object under study are MSME owners in Rantepao City, Regency North Toraja . Data obtained through survey with instruments, ie questionnaire And method taking sample used _ is random sampling method . Data analyzed with using the SPSS 20 statistical program . The research results concluded that culture had a significant effect on the actual Use Digital Payment System, financial literacy has a significant effect on Actual Use Digital Payment System, culture and financial literacy simultaneously influence Actual Use Digital Payment System
Strategy For Revitalizing Lempe Tourism Objects In Improving The Economy Of The Lolai Community Stefani Marina Palimbong; Rahma Gusmawati Tammu; Ratten Palungan
Jurnal Ekonomi Vol. 13 No. 02 (2024): Jurnal Ekonomi, Edition April - June 2024
Publisher : SEAN Institute

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Abstract

This research aims to determine the strategy of Revitalizing Lempe Tourism Objects in Improving the Economy of the Lolai Community. The problem in this study is How is the strategy of Revitalizing Lempe Tourism Objects in Improving the Economy of the Lolai Community? The results show that the IFAS value is greater than the EFAS value, this shows that the strength possessed can still create opportunities and overcome threats. Lempe Lolai tourist attraction can still develop its business with its internal strength. The appropriate revitalization strategy used by Lempe Lolai tourist attractions is the SO (Strengths-Opportunity) strategy such as revitalizing the surrounding natural area in the form of greening the surrounding area, revitalizing facilities, especially with modern style and architecture and physical revitalization of lodging, completeness of facilities and social revitalization by improving service quality.
DAMPAK IMPLEMENTASI E-COMMERCE TERHADAP KINERJA KEUANGAN UMKM DI KABUPATEN TORAJA UTARA Sampelimbong, Cristian; Tahirs, Jemi Pabisangan; Palimbong, Stefani M.
Jurnal Review Pendidikan dan Pengajaran Vol. 7 No. 3 (2024): Vol. 7 No. 3 (2024): Volume 7 No 3 Tahun 2024 (Special Issue)
Publisher : LPPM Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jrpp.v7i3.32364

Abstract

Penelitian ini bertujuan untuk menganalisis dampak implementasi E-commerce terhadap Kinerja Keuangan UMKM di Kabupaten Toraja Utara. Teknik pengambilan sampel dengan metode purposive sampling. Teknik analisis data yang dipergunakan dalam penelitian ini adalah analisis regresi linear sederhana dengan aplikasi software SPSS versi 26. Pengumpulan data dengan kuesioner dan 81 orang sampel pelaku UMKM di Kabupaten Toraja Utara. Hasil penelitian menunjukkan bahwa E-commerce berpengaruh positif dan signifikan terhadap Kinerja Keuangan UMKM. Ini ditunjukkan dari hasil pengujian statistic diperoleh nilai t hitung > nilai t tabel yang sebesar 22.331 > 1.99045, sedangkan nilai signifikansi diperoleh nilai sebesar 0.000<0.05
Local Wisdom-Based Tourism Development Strategy at the Ke'te' Kesu' Tourism Object, North Toraja Regency Rambulangi, Abedneigo Carter; Mantong, Agustinus; Ramba, Dina; Palimbong, Stefani M; Ardiyanti, Wilma D.; Panimba, Winta; Marniati, Marniati
EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi Vol. 5 No. 1: November 2025
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/ekoma.v5i1.13272

Abstract

This study aims to determine the Local Wisdom-Based Tourism Development Strategy at the Ke'te' Kesu' Tourist Attraction, North Toraja Regency . The data analysis techniques used in this study are data reduction, data presentation, and conclusion drawing. From the results of the study, it is known that : (1) The resources at the Ke'te' Kesu' Tourist Attraction are one of the livelihoods of family groups and communities living around the Ke'te' Kesu' Tourist Attraction. (2) Funding sources at the Ke'te' Kesu' Tourist Attraction are obtained from entrance fees without assistance from other social services . (3) The Information System at the Ke'te' Kesu' Object is one of the world-famous tourist destinations and is known by both foreign and local tourists. (4) Utilization of Facilities at the Ke'te' Kesu' Tourist Attraction has various facilities that can be used by tourists who come to visit. (5) Existing Values and Norms It is very necessary to uphold the customs that exist in a region, as well as the need to maintain ethics and also obey the values and norms that exist in a region. (6) How to Maintain Existing Local Wisdom It is necessary to maintain and preserve existing local wisdom so that it is maintained and protected from theft.
Pengaruh Beban Kerja dan Lingkungan Kerja Terhadap Turnover Karyawan Gen Z Studi Kasus pada UMKM di Kabupaten Toraja Utara Helda Yosep; Stefani Marina Palimbong; Dina Ramba
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 7 No. 11 (2025): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v7i11.9553

Abstract

Helda Yosep, 2025, "The Influence of Workload and Work Environment on  Gen Z Employee Turnover: A Case Study on MSMEs in North Toraja Regency". The purpose of this study is to find out whether there is an influence of workload and work environment on  Gen Z employee turnover A case study on MSMEs in North Toraja Regency. The data collection procedure from this study is: Observation, Questionnaire and Documentation.The method used in this study is a quantitative method using the Multiple Linear Regression method and processed using SPSS 26. The researcher took samples using survey techniques with samples taken from MSME employees in North Toraja Regency consisting of 100 respondents. Calculation results in the t-test Workload t calculated 6.366 > t table 1.664, With a sig value of 0.000> 0.05. And in the variable Work Environment t calculate 6.366 > t table 1.664, with a sig value of 0.000> 0.05. The conclusion of this study is that Workload Affects  Gen Z Employee Turnover and Work Environment Does Not Affect  Gen Z Employee Turnover in North Toraja Regency.
Pengaruh Kelengkapan Produk, Harga dan Store Atmosphere terhadap Minat Beli Konsumen pada Mr.Diy Kabupaten Toraja Utara Peronika Peronika; Abedneigo C. Rambulangi; Stefani M. Palimbong
Prosiding Seminar Nasional Manajemen dan Ekonomi Vol. 4 No. 2 (2025): 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.v4i2.671

Abstract

This study aims to determine the effect of Product Assortment, Price, and Store Atmosphere on Consumer Purchase Intention at MR.DIY, North Toraja Regency. The independent variables used in this study are Product Assortment (X1), Price (X2), and Store Atmosphere (X3), while the dependent variable is Consumer Purchase Intention. The population in this study consists of consumers who have purchased products at MR.DIY. The sample in this study was selected using the accidental sampling method, with a total of 90 respondents. Data collection techniques in this study used questionnaires with a quantitative approach. The data analysis techniques used were descriptive statistical analysis and multiple regression analysis, followed by hypothesis testing using SPSS 25. Based on the results of the t-test, the product assortment variable shows a t-count value greater than the t-table value (4.574 > 1.987) with a significance level of (0.000 < 0.05). The price variable shows a t-count value greater than the t-table value (4.261 > 1.987) with a significance level of (0.000 < 0.05), while the store atmosphere variable also has a t-count value greater than the t-table value (3.857 > 1.987) with a significance level of (0.000 < 0.05). Meanwhile, the results of the F-test (simultaneous test) produce an F-count value greater than the F-table value (18.800 > 2.711) with a significance level of (0.000 < 0.05). The results of the study indicate that Product Assortment, Price, and Store Atmosphere simultaneously have a positive and significant effect on Consumer Purchase Intention at MR.DIY, North Toraja Regency.  
Pengaruh Pengetahuan Keuangan, Sikap Keuangan dan Kontrol Diri terhadap Manajemen Keuangan Pribadi: Studi Kasus Mahasiswa UKI Toraja Fakultas Ekonomi Angkatan 2022 Fita Marissa; Stefani M. Palimbong; Abedneigo.C.Rambulangi
Prosiding Seminar Nasional Manajemen dan Ekonomi Vol. 4 No. 2 (2025): 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.v4i2.678

Abstract

This study aims to analyze the influence of financial knowledge, financial attitudes, and self-control on personal financial management among students of the Management Study Program at the Faculty of Economics, Universitas Kristen Indonesia Toraja, class of 2022. The research uses a quantitative approach, distributing questionnaires to 83 respondents selected through the Slovin formula. The data is analyzed using multiple linear regression, as well as validity, reliability, classical assumption, and hypothesis testing. The results show that financial knowledge has a positive and significant effect on personal financial management, while financial attitudes and self-control do not have a significant partial effect. However, simultaneously, the three independent variables have a significant impact on the students' personal financial management. These findings suggest that students' personal financial management is influenced by a combination of financial understanding, attitudes toward money management, and the ability to control their financial behavior. This indicates the importance of enhancing financial knowledge as a key factor in improving personal financial management among students, while attitudes and self-control need further attention to achieve better financial management.
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

Abstract

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.
Analisis Komponen Biaya Produksi Kain Tenun Sa’dan: Studi pada Pengrajin Tenun Tradisional di Sa’dan Pambalan Toraja Utara Stefani Marina Palimbong
Prosiding Seminar Nasional Manajemen dan Ekonomi Vol. 4 No. 2 (2025): 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.v4i2.686

Abstract

This study aims to determine the cost of production for Sa'dan woven fabric using two cost calculation methods, namely full costing and variable costing. These methods are applied to analyze the cost differences involved in the production process. Data were collected through observation and direct interviews with the weavers. Based on the research findings, the cost of production per sheet of woven fabric using the full costing method is Rp 316,800, which includes the costs of raw materials, labor, and production overheads. In contrast, the calculation using the variable costing method results in a lower production cost, amounting to Rp 314,690. Additionally, the uncertainty in the production quantity also affects the cost incurred. The higher the production quantity, the greater the cost incurred, which impacts the setting of selling prices and the desired profit by the weaver. Therefore, it is important for the weavers to consider efficiency in production planning in order to optimize costs and maximize profits. By understanding the differences between these two methods, the weavers are expected to make more accurate pricing decisions based on the current production conditions, ensuring better business sustainability.  
Pertanian Organik Sebagai Upaya Peningkatan Perekonomian Masyarakat di Lembang Basokan Stefani Marina Palimbong; Olivia Devi Yulian Pompeng; Astriwati Biringkanae; Lisa Kurniasari Wibisono; Elisabet Pali; Yohanis Lotong Ta’dung
Svarga Pena : Jurnal Pengabdian Kepada Masyarakat Vol. 2 No. 4 (2025): Desember :Svarga Pena : Jurnal Pengabdian Kepada Masyarakat
Publisher : Universitas Veteran Bangun Nusantara Sukoharjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62951/svargapena.v2i4.185

Abstract

Organic farming is a farming system that emphasizes the use of natural ingredients without the use of synthetic chemicals, making it more environmentally friendly and sustainable. The implementation of organic farming not only aims to preserve the environment but also has the potential to increase productivity and community economic well-being. This training and outreach activity was held in Lembang Basokan, Nanggala District, North Toraja Regency, with the aim of increasing community understanding and skills regarding organic farming methods. The main focus of this activity was the use of natural liquid organic fertilizer, which is easy to make, environmentally friendly, and has greater benefits for plant growth and health. The implementation method included counseling, demonstrations of liquid organic fertilizer production, and interactive discussions with the community. The outreach strategy was designed in a communicative and participatory manner to attract community interest and encourage active participation throughout the activity. The results of this activity indicate an increased community understanding of the concept of organic farming and the benefits of using liquid organic fertilizer. Furthermore, the community also expressed interest in implementing organic farming practices as an alternative to increase agricultural yields and improve the family economy. Therefore, this organic farming training and outreach activity is expected to be the first step in developing sustainable agriculture in Lembang Basokan.
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 Fita Marissa 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 Marniati Marniati 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 Peronika Peronika Pompeng, Olivia Devi Yulian Rahma Gusmawati Tammu Randi Tangdialla Ratten Palungan Rical Rical Risaldy Adikaputra Jacob Sampe, Bertitin Sule Sampelimbong, Cristian Selma, Jane Tandi, Febrianti Wandy Desry Wandy Desry Wibisono, Lisa K. Widia Widia Wilma Dian Ardiyanti Winta Panimba Yoga Triputra Senolinggi Yohanis Lotong Ta'dung Yosepia Yosepia Yustin Yustin Zhuhaeny Zhuhaeny