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All Journal Forum Agribisnis Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan JURNAL EKSBIS Jurnal Ilmiah Edunomika (JIE) Al-Kharaj: Journal of Islamic Economic and Business Community Development Journal: Jurnal Pengabdian Masyarakat Jurnal Pengabdian Masyarakat Khatulistiwa Jurnal Pengabdian kepada Masyarakat Indonesian Journal of Engagement, Community Services, Empowerment and Development (IJECSED) Jurnal Tadbir Peradaban JURNAL EKONOMI, BISNIS DAN TERAPAN (JESIT) KREATIF: Jurnal Pengabdian Masyarakat Nusantara Proceeding of The International Conference on Economics and Business jurnal penelitian multidisiplin Innovative: Journal Of Social Science Research Jurnal Manajemen dan Ekonomi Kreatif Jurnal Nusantara Berbakti Prosiding Seminar Nasional Manajemen dan Ekonomi Jurnal Pelayanan Hubungan Masyarakat Ardhi: Jurnal Pengabdian dalam Negri AgroSainT: Jurnal Ilmiah Ekspresi: Publikasi Kegiatan Pengabdian Indonesia Indonesia Bergerak: Jurnal Hasil Kegiatan Pengabdian Masyarakat Nusantara Mengabdi kepada Negeri Panggung Kebaikan : Jurnal Pengabdian Sosial Jurnal Ekonomi, Manajemen, Akuntansi Jurnal Ilmiah Manajemen Profetik KREATIF: Jurnal Pengabdian Masyarakat Nusantara
Agustinus Mantong
Prodi Manajemen, Fakultas Ekonomi, Universitas Kristen Indonesia Toraja, Indonesia
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mechanical Engineering Public Health Social Sciences Other

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Strategi Pemasaran Produk Jasa Asuransi Jiwa Pada AJB Bumiputra 1912 (Studi Kasus di Kabupaten Toraja Utara) Agustinus Mantong
AgroSainT Vol 4 No 3 (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.v4i3.658

Abstract

Strategi pemasaran merupakan alat fundamental yang direncanakan untuk mencapai tujuan perusahaan dengan mengembangkan keunggulan bersaing yang kontinyu melalui pasar (konsumen) yang dimasuki dan program pemasaran yang digunakan untuk melayani pasar sasaran. Strategi pemasaran memberikan arah dalam upaya AJB Buniputra 1912 mempertahankan, mengembangkan dan memajukan aktifitasnya dalam kiprahnya menghadapi para pesaing. Penelitian ini bertujuan untuk mengetahui strategi pemasaran yang digunakan oleh AJB Bumiputra 1912 dalam menyelenggarakan aktifitasnya. Penelitian ini bersifat deskriptif, yakni memaparkan secara deskriptif (apa adanya) hasil penelitian mengenai strategi pemasaran yang digunakan AJB Bumi putra 1912 di Toraja Utara. Hasil penelitian ini menunjukkan bahwa AJB Bumiputra 1912 dalam mempertahankan dan memajukan usahanya di tengah-tengah maraknya pesaing asuransi menggunakan bauran pemasaran, yakni stratergi produk, strategi harga, strategi promosi, dan strategi komunikasi. Strategi pemasaran yang diterapkan tersebut cukup efektif karena AJB Bumiputra 1912 sampai saat ini masih tetap eksis, dan cukup diminaati oleh nasabah.
COST-VOLUME-PROFIT (CVP) SEBAGAI ALAT PERENCANAAN LABA PADA DEPOT AIR MINUM AQUAKITA DI RANTELEMO KABUPATEN TANA TORAJA Agustinus Mantong
AgroSainT Vol 5 No 2 (2014)
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.v5i2.669

Abstract

Perkembangan dan kemajuan usaha sangat ditentukan oleh kemampuan manajemen menata dan memprediksi tujuan yang akan dicapai pada masa yang akan datang. Tujuan-tujuan tersebut kemudian dituangkan dalam bentuk perencanaan kerja yang akan ditindaklanjuti dari waktu ke waktu. Salah satu tujuan yang umum dicapai oleh setiap usaha adalah untuk mendapatkan laba. Laba diperoleh melalui selisih pendapatan dengan total beban yang dikorbankan pada setiap periode akuntansi (biasanya satu tahun). Keberhasilan mencapai laba tertentu akan menjamin kontinuitas usaha, sehingga eksistensi perusahaan dalam dunia persaingan akan tetap terjaga dengan baik. Agar perusahaan dapat memprediksi seperti apa laba yang diharapkan pada masa yang akan datang, diperlukan suatu alat yang dapat membantu perusahaan yang bersangkutan.Salah satu alat yang dianggap jitu dalam merencanakan laba adalah Analisis Cost-Volume-Profit (CVP). Alat analisis ini menekankan pada hubungan antara beban, volume, dan harga. Penelitian ini bertujuan untuk mengkaji perencanaan laba pada Depot Air Minum Aquakita di Rantelemo Kabupaten Tana Toraja melalui Analisi Cost Volume Profit. Kajian ini dilakukan melalui perhitungan dan perencanaan dengan menggunakan beberapa elemen analisis yaitu analisis break even point, contribution margin, analisis operating leverage, dan analisis margin of safety. Hasil penelitian ini menunjukkan bahwa Depot Air Minum Aquakita dari sisi break even point (BEP) cepat dicapai, menunjukkan bahwa hanya sedikit unit yang terjual perusahaan sudah memperoleh modalnya, sehingga unit penjualan di atas BEP akan menghasilkan laba. Besarnya laba yang diinginkan perusahaan ditentukan melalui analisis cost volume profit, dengan mempertimbangkan hubungan beban, volume, dan laba.
Pembuatan Pupuk Organik Cair Guna Mengurangi Penggunaan Pupuk Anorganik Oleh Masyarakat Di Lembang Turunan Andri Yanto Saul; Leony Bara’ Tau Pasang; Agustinus Mantong
KREATIF: Jurnal Pengabdian Masyarakat Nusantara Vol. 1 No. 4 (2021): Desember : Jurnal Pengabdian Masyarakat Nusantara
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/kreatif.v1i4.2856

Abstract

The problems that arise due to the use of inorganic fertilizers are quite complex. Soil pollution, economic problems for the community around Lembang Derunan, as well as a decrease in agricultural yields due to the long-term impact of the use of inorganic fertilizers. This occurs due to a lack of public awareness and ignorance regarding the use of organic fertilizer. The aim of making liquid organic fertilizer is to increase public awareness in Lembang Derivatives and overcome problems that arise due to the use of organic fertilizer. Based on the results of this research, it was found that liquid organic fertilizer materials are easy to find and can overcome people's problems in providing fertilizer for plants, especially rice. Rice with liquid organic fertilizer has been proven to be more fertile and able to maintain soil quality compared to rice without organic fertilizer
Pengaruh Rasio Pasar Terhadap Harga Saham Pada PT. Bank Mega Tbk Tahun 2016-2020 Lusdani, Westerini; Pagiu, Chrismesi; Mantong, Agustinus; Ahmad, Ahmad
Jurnal Ekonomi, Bisnis dan Terapan (JESIT) Vol. 4 No. 1 (2023): Jurnal Ekonomi, Bisnis dan Terapan (JESIT)
Publisher : UKI Toraja Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47178/yxyscv70

Abstract

Bank Mega merupakan bank yang sedang mengalami perkembangan yang pesat dari tahun ketahun dan dapat bersaing dengan bank yang lain. Adapun tujuan dari penelitian ini adalah untuk mengetahui apakah ada pengaruh rasio pasar terhadap harga saham Bank Mega Tbk tahun 2016-2020. Rasio pasar dalam penelitian ini adalah price earning ratio dan price book value. Jenis penelitian yang di gunakan pada penelitian ini ialah kuantitatif. Hasil penelitian dari penelitian ini variabel price earning ratio berpengaruh negatif dan signifikan terhadap harga saham pada PT. Bank Mega Tbk, Pada Tahun 2016-2020 dan price book value memiliki pengaruh positif dan signifikan terhadap harga saham pada PT. Bank Mega Tbk, pada tahun 2016-2020. Price earning ratio dan price book value berpengaruh secara bersama-sama terhadap harga saham PT. Bank Mega Tbk, pada tahun 2016-2020. Nilai koefisien korelasi sebesar 0,998 artinya PER dan PBV mempengaruhi harga sebesar 99,8% yang berari memiliki pengaruh yang sangat kuat, sedangkan sisanya 0,2% dipengaruhi oleh variabel lain yang tidak masukan kedalam pelitian ini. Nilai koefisien determinasi sebesar 0,996 yang artinya PER dan PBV mempengaruhi harga sebesar 99,6% yang berarti pengaruh variabel independen terhadap variabel dependen kuat
Pengaruh Mekanisme Corporate Governance Terhadap Integritas Laporan Keuangan Pada PT Semen Indonesia Persero, Tbk Monica Ba’dung, Grace; Mantong, Agustinus; Sriati Mengga, Grace
Jurnal Penelitian Multidisiplin Vol 2 No 5 (2023): jURNAL PENELITIAN mULTIDISIPLIN
Publisher : Jurnal Penelitian Multidisiplin

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58705/jpm.v2i5.226

Abstract

This study aims to determine the effect of corporate governance mechanism on the integrity of financial statements at PT Semen Indonesia Persero, Tbk. The data to be used in this study is secondary data taken from annual financial statements. The data used in this study came from the source of the scheme, namely the Financial Report of PT Semen Indonesia Persero in the 2012-2022 period. The research method used in this study is quantitative descriptive research with a sample of 12 annual reports. The data analysis technique used in this study is a multiple linear regression test with statistical calculation tools using SPSS version 23.0.namely the Financial Report of PT Semen Indonesia Persero in the 2012-2022 period. The research method used in this study is quantitative descriptive research with a sample of 12 annual reports. The data analysis technique used in this study is a multiple linear regression test with statistical calculation tools using SPSS version 23.0. The results showed that partially variable institutional ownership, managerial ownership and audit committees had a insignificant effect on the integrity of financial statements. Independent commissioners partially had a significant effect on the integrity of financial statements. Corporate governance mechanisms simultaneously have a significant effect on the integrity of financial statements.
Pengaruh Implementasi Enterprice Resource Planning (ERP) Terhadap Profitabilitas dan Nilai Perusahaan PT. Sumber Alfaria Trijaya Tbk. Lebang Somalinggi, Yusriani; Mantong, Agustinus; Sriati Mengga, Grace
Jurnal Penelitian Multidisiplin Vol 2 No 5 (2023): jURNAL PENELITIAN mULTIDISIPLIN
Publisher : Jurnal Penelitian Multidisiplin

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58705/jpm.v2i5.227

Abstract

Yusriani Lebang Somalinggi (2023). This study aims to determine the influence of the implementation of Enterprise Resource Planning (ERP) on the profitability and corporate value of PT. Sumber Alfaria Trijaya Tbk and find out whether profitability affects the company value of PT. Sumber Alfaria Trijaya Tbk . The sample in this research is PT. Sumber Alfaria Trijaya Tbk which is listed on the Indonesia Stock Exchange with financial reports for 2020-2022. The data analysis technique used was descriptive statistical test, multiple linear regression analysis, hypothesis testing and moderation test with the SPSS version 23 statistical calculator. The results showed that partially ERP implementation has a significant effect on profitability, ERP implementation also has a significant effect on firm value and profitability also has a significant effect on firm value. ERP implementation variables, profitability and firm value show values that have a close relationship between variables. So it can be concluded that ERP implementation has an effect on profitability and firm value at PT. Sumber Alfaria Trijaya Tbk.
Analisis Penentuan Harga Pokok Produksi Pada Usaha Bakso Babi Ujung Pandang Di Rantelemo Kabupaten Tana Toraja Ari Paembonan, Asriani; Mantong, Agustinus; Sriati Mengga, Grace
Jurnal Penelitian Multidisiplin Vol 2 No 5 (2023): jURNAL PENELITIAN mULTIDISIPLIN
Publisher : Jurnal Penelitian Multidisiplin

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58705/jpm.v2i5.228

Abstract

Asriani Ari Paembonan (2023). This study aims to determine the cost of production in the business of pork meatballs in Ujung Pandang in Rantelemo, Tana Toraja Regency. This study uses the financial reports of the pork meatball business from the point of view. The sample in this study is the business of pork meatballs at the tip of the view. The data analysis technique used to calculate the cost of production uses full costing. The result of the research is the Ujung Pandang Pork Meatballs in calculating the cost of production is still using a simple method. The calculated costs still do not include all costs incurred. The results of the calculation of the cost of production according to the company's estimates will get a profit when in fact if it is calculated using the full costing method the company will not get a profit because the value of the calculation of the full costing method is the cost of production which is Rp. 607,686. Determination of product selling prices based on cost of sales using the cost plus pricing method with the desired profit of 5%
Analisis dampak pandemi covid-19 terhadap usaha kerajinan tenun Toraja Matasik, Ade Lisa; To’alla’, Verti; Mantong, Agustinus; Tangdialla, Randi
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. 12 (2022): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (452.208 KB) | DOI: 10.32670/fairvalue.v4i12.2207

Abstract

This study aims to determine the impact of the Covid-19 pandemic on the Toraja weaving craft business in the Unnoni weaving group, Lembang Sa'dan Tiroallo, Sa'dan District, North Toraja Regency. By using this type of quantitative research, data collection techniques are carried out by means of observation, interviews and documentation by comparing the income data of the Unnoni weaving group before and during the Covid-19 pandemic using trend analysis from 2018-2021. The results show that the impact of the Covid-19 pandemic has caused a decrease in income for the Toraja Weaving handicraft business of the Unnoni Group which has also affected the performance of the business. The chain of Covid-19 distribution has resulted in the Toraja people having to stop all their activities, especially at the rambu tuka' and rambu solo' events which usually make their weaving crafts much in demand by buyers, but because of this, there are no orders for cloth and it creates business income. weaving craftsmen decreased and hampered the business.
Strategi pengembangan obyek wisata Hutan Pinus To’Nakka Ulusalu Kecamatan Saluputti Kabupaten Tana Toraja Tapparan, Samuel Randy; Rambulangi, Abedneigo Carter; Mantong, Agustinus; K. Pongtuluran, Althon
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 5 No. 4 (2022): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32670/fairvalue.v5i4.2621

Abstract

This study aims to determine the development strategy of the To’Nakka’ Ulusalu pine forest touristm object Saluputti sub-district Tana Toraja district. This type of research is descriptive qualitative research. The analytical method used is by using SWOT analysis. The data collection technique used in this research is to do documentation, observation and direct interviews with the manager of the To’Nakka’ Ulusalu pine forest tourism object. Based on the results in the research that has been done by researchers, As for the strategy for developing the To'Nakka Ulusaslu Pine Forest tourist attraction, namely: (1) Build partnerships/cooperation with local governments in the management of the Ulusalu To’Nakka’ pine forest tourism object Saluputti sub-district Tana Toraja district. (2) Provide adequate tourist facilities such as: improvement of access road, lodging, restaurants, and so on that can support the comform of visitors to tourist attractions. (3) Maximally promote the Ulusalu To’Nakka’ Pine forest tourism object through social media so that it can be widely known by the public.
Pembuatan Pupuk Organik Cair Guna Mengurangi Penggunaan Pupuk Anorganik Oleh Masyarakat Di Lembang Turunan Andri Yanto Saul; Leony Bara’ Tau Pasang; Agustinus Mantong
Indonesia Bergerak : Jurnal Hasil Kegiatan Pengabdian Masyarakat Vol. 1 No. 4 (2023): Oktober : Indonesia Bergerak: Jurnal Hasil Kegiatan Pengabdian Masyarakat
Publisher : Asosiasi Riset Ilmu Teknik Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/inber.v1i3.161

Abstract

The problems that arise due to the use of inorganic fertilizers are quite complex. Soil pollution, economic problems for the community around Lembang Derunan, as well as a decrease in agricultural yields due to the long-term impact of the use of inorganic fertilizers. This occurs due to a lack of public awareness and ignorance regarding the use of organic fertilizer. The aim of making liquid organic fertilizer is to increase public awareness in Lembang Derivatives and overcome problems that arise due to the use of organic fertilizer. Based on the results of this research, it was found that liquid organic fertilizer materials are easy to find and can overcome people's problems in providing fertilizer for plants, especially rice. Rice with liquid organic fertilizer has been proven to be more fertile and able to maintain soil quality compared to rice without organic fertilizer.
Co-Authors Abedneigo C. Rambulangi Ade Lisa Matasik Ahmad Ahmad Alda Jenice Palittin Alprida Tandi Ayu Althon K. Pongtuluran Andrew Ridow Johanis M Andri Yanto Saul Andri Yanto Saul Anjelin Anjelin Anna Pertiwi Ardiyanti, Wilma D. Ari Paembonan, Asriani Belo, Yordan Bungan, Rati Chrismesi Pagiu Damayanti, Irene Devi Debora Rayo Dian Intan Tangkeallo Dina Ramba' Doping, Milan Rante Dwi Prasetyawati Thana Dwibin Kannapadang Elisabet Pali Gafthari Rumindan Gidion Aryo Nugraha Pongdatu Grace Sriati Mengga Gregorius Edy Hariadi Hariadi Helba Rundupadang Ichin Rante Allo Javita, Laurensia Jens Batara Marewa Jufri Manga Kala’padang, Escher Ketnita Marampa Kudu, Jian Lebang Somalinggi, Yusriani Leony Bara’ Tau Pasang Leony Bara’ Tau Pasang Lisa Kurniasari Wibisono Lisa Kurniasari Wibisono3 Makaba, Selbin Limbu Maria Salda Tangke Bandaso Marniati Marniati, Marniati Merlina Verawati Tasik Bua’ Mince Batara Mitha Alya Sanda’ Monica Ba’dung, Grace Olivia Devi Yulian Pompeng Pakabu, Herman Palan, Markus Palimbong, Stefani M Pasorong, Ardeli Pattiasina, Cristin Feni Prima Panggalo Ramba, Dina Randi Tangdialla Richard Loloran Langkun Rosa Linda Mallisa Rosalina Tako Shelin Baby Zhuntania Wijaya Soladisa Madeten Srisetyawanie Bandaso Stefani Marina Palimbong Susanna Vonny N. Rante Tandirau, Wahyudi Tangkelallo, Dian Intan Tapparan, Samuel Randy To’alla’, Verti Vitriani, Yunita Wanie Bandaso Westerini Lusdani Winta Panimba Yohanis L. Ta’dung Yohanis Lotong Ta'dung