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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
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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.
INOVASI PENGEMBANGAN KAWASAN WISATA BERKELANJUTAN DI OBJEK WISATA ALAM SAWAH LUKIS LEMBANG RANDANAN, KECAMATAN MENGKENDEK, KABUPATEN TANA TORAJA Damayanti, Irene Devi; Mantong, Agustinus; Kudu, Jian
Jurnal Pengabdian Masyarakat Khatulistiwa Vol 7, No 2 (2024): NOVEMBER
Publisher : STKIP Persada Khatulistiwa Sintang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31932/jpmk.v7i2.4124

Abstract

ABSTRACTThe tourism sector is an important component in economic development which is developed as a source of income for a region. Comparative studies from several tourist areas show that cleanliness, adequate infrastructure, availability of appropriate facilities, and collaboration between the government, private sector and community are the keys to success. The existence of Lembang Randanan as a tourist village offers various tourist objects that can be visited, one of which is Sawah Lukis. One of the tourist attractions in Lembang Randanan is the Painted Rice Fields. The fertile rice fields provide beautiful landscapes and a deep impression. The author, as a KKN-T student class XLIII UKI Toraja with the theme Tourism Area Development Innovation, together with Lembang officials and the community, innovated to develop and promote this tourist attraction which has not been managed well. This service is carried out using a qualitative descriptive method to describe facts and phenomena related to the basic principles of innovating the development of tourist areas. The results achieved from this service include increased cleanliness and tidiness as well as the availability of facilities and infrastructure that support the development of the Sawah Lukis tourist attraction, such as trash cans, decorative lights, painting halls and gazebos. Based on the results that have been achieved, the dedication to develop the Sawah Lukis Tourism area has been carried out well. It is hoped that this service will become a reference for the community to continue to manage the tourist area in Lembang Randanan optimally.Keywords: development innovation, natural tourism, management, promotion, painted rice field. ABSTRAKSektor pariwisata menjadi salah satu komponen penting dalam pembangunan ekonomi yang dikembangkan sebagai salah satu sumber pendapatan suatu daerah. Studi banding dari beberapa kawasan wisata menunjukkan bahwa kebersihan, infrastruktur yang memadai, ketersediaan fasilitas yang layak, serta kolaborasi antara pemerintah, sektor swasta, dan masyarakat adalah kunci keberhasilan. Keberadaan Lembang Randanan sebagai salah satu desa wisata menawarkan berbagai objek-objek wisata yang dapat dikunjungi salah satunya adalah Sawah Lukis. Salah satu wisata yang ada di Lembang Randanan adalah Sawah Lukis. Sawah yang subur memberikan lanskap (pemandangan) yang cantik dan kesan yang mendalam. Penulis selaku mahasiswa KKN-T angkatan XLIII UKI Toraja dengan tema Inovasi Pengembangan Kawasan Wisata bersama aparat lembang dan masyarakat melakukan inovasi untuk mengembangkan dan melakukan promosi objek wisata yang belum dikelola dengan baik ini. Pengabdian ini dilakukan dengan metode deskriptif kualitatif untuk menggambarkan fakta dan fenomena yang terkait dengan prinsip dasar melakukan inovasi pengembangan kawasan wisata. Adapun hasil yang dicapai dari pengabdian ini antara lain peningkatan kebersihan dan kerapian serta tersedianya sarana dan prasarana yang mendukung pengembangan Objek Wisata Sawah Lukis seperti tempat sampah, lampu hias, pengecatan aula dan gazebo. Berdasarkan hasil yang telah dicapai, pengabdian untuk mengembangkan kawasan Wisata Sawah Lukis ini sudah telaksana dengan baik. Pengabdian ini diharapkan menjadi acuan masyarakat untuk terus mengelola kawasan wisata di Lembang Randanan dengan maksimal.Kata Kunci: inovasi pengembangan, wisata alam, pengelolaan, promosi, sawah Lukis.
Pendampingan Usaha Minuman Smoothies Time Mahasiswa Universitas Kristen Toraja Lisa Kurniasari Wibisono; Helba Rundupadang; Agustinus Mantong; Randi Tangdialla; Althon K. Pongtuluran
Nusantara Mengabdi Kepada Negeri Vol. 1 No. 1 (2024): February : Nusantara Mengabdi Kepada Negeri
Publisher : Asosiasi Peneliti dan Pengajar Ilmu Hukum Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62383/numeken.v1i1.74

Abstract

Indonesia is a tropical country, therefore cold and sweet drinks are a favorite sought after by the market. This activity aims to introduce smoothies times products directly to the public. In addition, to remind people to live healthy by consuming smoothies. The peculiarities of the entire Time Smoothies product include the raw material, namely fruit. The fruit that is the main ingredient of the product is fresh fruit and without preservatives so that the quality of the drink will be guaranteed
THE INFLUENCE OF RETURN ON ASSET (ROA), PRICE EARNING RATIO (PER), AND EARNING PER SHARE (EPS) ON STOCK PRICES IN PT COMMUNICATION CABLE SYSTEM INDONESIA, TBK Bungan, Rati; Kannapadang, Dwibin; Mantong, Agustinus
JURNAL EKBIS Vol 25 No 2 (2024): JURNAL EKBIS (ANALISIS, PREDIKSI DAN INFORMASI)
Publisher : Universitas Islam Lamongan

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

Abstract

This research aims to determine the effect of ROA, PER and EPS on share prices. This type of research uses a quantitative approach. The population in this research is the Indonesian Communication Cable System company Tbk with the research sample using the balance sheet and profit and loss report of the Indonesian Communication Cable System company for the period 2021-2023. The instrument testing techniques used are multiple linear regression analysis, coefficient of determination test and hypothesis testing. The results of this research show that the Return On Asset (ROA) variable has a significant effect on stock prices, while the Price Earning Ratio (PER) variable has a positive but not significant effect on stock prices and the Earning Per Share (EPS) variable has a significant effect on stock prices. Simultaneously, the variables Return on Assets (ROA), Price Earning Ratio (PER) and Earning Per Share (EPS) together influence stock returns.
ANALISIS DAN RENCANA PENGEMBANGAN DESTINASI WISATA YANG MEMADUKAN KEGIATAN PERTANIAN UNTUK MENARIK WISATAWAN DI BUNTU PASULA Susanna Vonny Noviana Rante; Agustinus Mantong; Mitha Alya Sanda’
J-ABDI: Jurnal Pengabdian kepada Masyarakat Vol. 4 No. 7: Desember 2024
Publisher : Bajang Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53625/jabdi.v4i7.9103

Abstract

Buntu Pasula memiliki potensi besar untuk dikembangkan sebagai destinasi wisata agro dengan memadukan keindahan alam dan kegiatan pertanian lokal. Potensi ini didukung oleh lahan pertanian yang luas dan keanekaragaman tanaman serta praktik pertanian tradisional yang menarik wisatawan untuk mendapatkan pengalaman autentik. Program pengembangan yang dilakukan mencakup peningkatan infrastruktur, penataan kawasan, dan penyediaan fasilitas pendukung. Meskipun terdapat tantangan seperti aksesibilitas yang terbatas dan kurangnya promosi, hasil program menunjukkan peningkatan minat wisatawan dan dampak positif terhadap perekonomian lokal. Rekomendasi pengembangan meliputi perbaikan akses, diversifikasi aktivitas wisata, dan penguatan strategi promosi. Melalui kolaborasi antara masyarakat, pemerintah, dan sektor swasta, Buntu Pasula memiliki potensi untuk menjadi destinasi wisata agro yang menarik dan berkelanjutan.
Analisis Harga Pokok Produksi Pada Usaha Mebel Sinar Harapan Di Kecamatan Tallunglipu Kabupaten Toraja Utara Richard Loloran Langkun; Agustinus Mantong; Helba Rundupadang
Jurnal Manajemen dan Ekonomi Kreatif Vol. 1 No. 4 (2023): Oktober : Jurnal Manajemen dan Ekonomi Kreatif
Publisher : Universitas Kristen Indonesia Toraja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59024/jumek.v1i4.262

Abstract

This study aims to analyze the cost of goods produced by Sinar Harapan's mebel business. Determining the cost of goods produced is very important because it further increases competition that occurs between companies in producing quality products at fairly competitive prices. This research was conducted at Mebel Sinar Harapan Business, a business that produces various types of furniture made of wood. The analysis method used is descriptive quantitative data collected by documentation method which is then analyzed with descriptive analysis techniques with a quantitative approach. Data analysis techniques use the full costing method by calculating raw material costs, labor costs, and factory overhead costs. Based on the results of the study, it can be concluded that the calculation of cost of goods produced as a basis for determining selling prices according to the full costing method is better in analyzing production costs.
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 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 Siriati Mengga 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 Merlina Verawati Tasik Bua’ Mince Batara Mitha Alya Sanda’ Monica Ba’dung, Grace Olivia Devi Yulian Pompeng Pakabu, Herman Palan, Markus Pasorong, Ardeli Pattiasina, Cristin Feni Prima Panggalo 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 Wilma Dian Ardiyanti Winta Panimba Yohanis L. Ta’dung Yohanis Lotong Ta'dung Yusris Pakiding