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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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PENGARUH TINGKAT SUKU BUNGA KREDIT TERHADAP PERMINTAAN KREDIT MODAL KERJA PADA PT. BANK NEGARA INDONESIA (PERSERO) TBK KANTOR CABANG KABUPATEN TORAJA UTARA Shelin Baby Zhuntania Wijaya; Yohanis L. Ta’dung; Agustinus Mantong
JURNAL ILMIAH EDUNOMIKA Vol. 9 No. 1 (2025): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

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Abstract

The Effect of Credit Interest Rate Levels on Working Capital Credit Demand at PT. Bank Negara Indonesia (Persero) Tbk North Toraja Regency Branch Office. This study aims to determine the Effect of Credit Interest Rate Levels on Working Capital Credit Demand at PT. Bank Negara Indonesia (Persero) Tbk North Toraja Regency Branch Office. The variables of this study are credit interest rates and working capital credit demand. The type of research used in this study is quantitative research. The types of data used in this study are primary data and secondary data. The population in this study is the credit interest rate data report and the working capital credit demand report at PT. Bank Negara Indonesia (Persero) Tbk North Toraja Regency Branch Office, and the sample is the credit interest rate data report and the working capital credit demand report at PT. Bank Negara Indonesia (Persero) Tbk North Toraja Regency Branch Office for the period 2021-2023. The data collection procedures used are documentation and interviews. The data analysis techniques used in this study are simple linear regression tests, coefficient of determination (r2), and partial tests (t-tests). The results of this study indicate that the level of credit interest rates has a negative and significant effect on the demand for working capital credit at PT. Bank Negara Indonesia (Persero) Tbk North Toraja Regency Branch Office. The magnitude of the results obtained from this study, the effect of the level of credit interest rates on the demand for working capital credit at PT. Bank Negara Indonesia (Persero) Tbk North Toraja Regency Branch Office has a significant or important effect. Keywords : Credit Interest Rates, Working Capital Credit Demand
PENGARUH PEMAHAMAN PAJAK DAN KESADARAN WAJIB PAJAK TERHADAP KEPATUHAM PAJAK UMKM (Studi Kasus Toko Pakaian di Toraja Utara) Prima Panggalo; Dwibin Kannapadang; Agustinus Mantong
JURNAL ILMIAH EDUNOMIKA Vol. 9 No. 1 (2025): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

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Abstract

One of the biggest contributors to state income comes from the tax sector. As a source of state finances where taxes have a budget function, the government tries to put as much money as possible into the state treasury through tax revenue. However, the level of tax compliance is still low, this is due to the lack of understanding and awareness of the community, especially MSME owners. Therefore, the authors conducted a study and research on the Effect of Tax Understanding and Taxpayer Awareness on Tax Compliance in Micro, Small and Medium Enterprises (MSMEs) Clothing stores in North Toraja Regency. The type of research used in this research is quantitative research. The sampling technique used was purposive sampling. The data analysis technique used in this study uses statistical data processing tools, namely SPSS version 26. The data used in this study are primary data and secondary data. The results of this study indicate that the effect of tax understanding and taxpayer awareness has a positive and significant effect on tax compliance of MSMEs clothing stores in North Toraja Regency. Keywords: Tax Understanding, Taxpayer Awareness, Tax Compliance, MSMEs
Pengaruh Price Earning Rasio (PER) dan Price To Book Value (PBV) Terhadap Volume Perdagangan Saham Perusahaan Sub Sektor Makanan dan Minuman di BEI Ketnita Marampa; Agustinus Mantong; Jens Batara Marewa
EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi Vol. 3 No. 3: Maret 2024
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/ekoma.v3i3.3013

Abstract

The purpose of this study intends to see the effect of price earning ratio and price to book value on stock trading volume in food and beverage sub-sector companies on the Indonesia Stock Exchange using multiple linear regression analysis. Sample selection in this study used purposive sampling method. The sample in this study is a food and beverage sub-sector company that uses rupiah currency units in financial statements published on the Indonesia Stock Exchange in 2018-2022 with a sample of 7 issuers from 15 issuers and uses a statistical program application, namely SPSS 26. The calculation results with the t test on the variable price earning ratio < with values (-0.430) < (2.037) and on the variable price to book value > with values (2.308) > (2.037). The conclusion of this study is that the price earning ratio and price book value do not simultaneously affect the stock trading volume of food and beverage sub-sector companies on the Indonesia Stock Exchange. However, only the price to book value variable has a significant partial positive effect on the stock trading volume of food and beverage sub-sector companies on the IDX The results of this study can be used as a practical analysis tool for investors in stock trading
Analisis Pengelolaan Dana Lembang pada Lembang Pitung Penanian Kecamatan Rantebua Kabupaten Toraja Utara Anjelin Anjelin; Agustinus Mantong; Ade Lisa Matasik
EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi Vol. 3 No. 6: September 2024
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/ekoma.v3i6.5301

Abstract

Penelitian ini bertujuan untuk menganalisis Pengelolaan dana desa pada Lembang Pitung Penanian Kecamatan Rantebua Kabupaten Toraja Utara. Metode penelitian ini menggunakan metode penelitian deskriptif kualitatif dengan menggunakan pengumpulan data observasi, wawancara, dan dokumentasi. Teknik analisis data berpedoman pada Permendagri No 113 Tahun 2014 yaitu Perencanaan, Pelaksanaan, Penatausahaan, Pelaporan dan Pertanggungjawaban. Hasil penelitian menunjukkan bahwa Pengelolaan dana desa pada tahap Perencanaan, Pelaksanaan, Penatausahaan, Pelaporan, dan Pertanggungjawaban telah berjalan dengan baik hal ini terbukti dengan terealisasinya program-program yang telah direncanakan selama 3 tahun terakhir yaitu tahun 2020,2021, dan 2022.
Analisis Kinerja Keuangan pada PT. Mayora Indah, Tbk Berdasarkan Metode Economic Value Added (EVA) Merlina Verawati Tasik Bua’; Agustinus Mantong; Grace Sriati Mengga’
EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi Vol. 3 No. 6: September 2024
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/ekoma.v3i6.5335

Abstract

The research is intended to analyze financial performance at PT. Mayora Indah, Tbk which is listed on the Indonesia Stock Exchange, based on the Economic Value Added method at PT. Mayora Indah, Tbk. Processing PT financial reports. Mayora Indah, Tbk uses quantitative analysis techniques with data analysis methods in the form of numbers which include financial reports at PT. Mayora Indah, Tbk. The data used is secondary data in the form of PT's financial reports. Mayora Indah.Tbk for the 2019-2023 period is secondary data used and obtained via the website www.idx.co.id. The research results show that the financial performance of PT. Mayora Indah, Tbk based on the 2019-2023 EVA method produces a positive EVA value.
Pendampingan Penyusunan Anggaran Produksi Pada UMKM Mitra Markisa Toraja Kecamatan Rantetayo Kabupaten Tana Toraja Srisetyawanie Bandaso; Althon K. Pongtuluran; Agustinus Mantong; Jens Batara Marewa; Randi Tangdialla; Ade Lisa Matasik
Panggung Kebaikan : Jurnal Pengabdian Sosial Vol. 1 No. 3 (2024): Agustus : Panggung Kebaikan : Jurnal Pengabdian Sosial
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62951/panggungkebaikan.v1i3.583

Abstract

Mitra Toraja Markisa is a family business in Rantetayo sub-district which produces passion fruit into a drink that is rich in benefits. Production at Mitra Markisa Toraja has several obstacles that often affect the production process, including the limited passion fruit as the raw material in making the product, resulting in the expected production target sometimes not being achieved. This limitation of raw materials is caused by several things such as the failure of the passion fruit harvest due to plant pests or other things, the type of passion fruit needed sometimes experiences a decrease in stock because it is much sought after and other problems. In recording its production reports/budgets, Mitra Markisa Toraja still records manually in the ledger, which is recorded for one period/year. The products produced by Mitra Markisa Toraja have been distributed throughout Tana Toraja and North Toraja and have even been shipped outside Toraja. The purpose of the research to be achieved is to determine the results of the production budget analysis at the Mitra Toraja Markisa Industry.
PENDIDIKAN DAN LITERASI MASYARAKAT: PENINGKATAN KUALITAS PENDIDIKAN MELALUI SOSIALISASI PENTINGNYA PENDIDIKAN, PELATIHAN LITERASI DASAR DAN PENDAMPINGAN BELAJAR BAGI ANAK Tangkelallo, Dian Intan; Mantong, Agustinus; Pakabu, Herman
Indonesian Journal of Engagement, Community Services, Empowerment and Development Vol. 5 No. 2 (2025): 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.v5i2.220

Abstract

Community education and literacy are essential foundations for developing high-quality human resources. This program aims to enhance educational quality through three main strategies: raising awareness of the importance of education, providing basic literacy training, and offering learning assistance for children. Awareness campaigns focus on engaging parents and communities to recognize education's role in improving welfare. Basic literacy training emphasizes reading, writing, and arithmetic as fundamental skills for children. Meanwhile, learning assistance provides direct support to help students overcome learning difficulties and improve motivation. The methods applied include interactive lectures, hands-on practice, and personalized guidance. The results indicate increased public understanding of the importance of education, improved children’s literacy skills, and the development of more positive study habits. This program is expected to serve as a sustainable model for empowering communities through education and literacy.
Pemberdayaan IKM Tenun Unnoni melalui Pelatihan Penentuan Harga Jual Berbasis Biaya Produksi Mince Batara; Grace Sriati Mengga; Agustinus Mantong; Stefani Marina Palimbong; Olivia Devi Yulian Pompeng; Elisabet Pali
ARDHI : Jurnal Pengabdian Dalam Negri Vol. 3 No. 4 (2025): ARDHI : Jurnal Pengabdian Dalam Negri
Publisher : Asosiasi Riset Pendidikan Agama dan Filsafat Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/ardhi.v3i4.1438

Abstract

The Unnoni Weaving Center is a community-led, small and medium-sized enterprise (SME) development center for traditional weaving. Despite its significant potential, many entrepreneurs in this center face challenges in determining appropriate product prices. They typically rely solely on intuition or follow market prices without considering all production cost components, resulting in very small profit margins and even the risk of incurring losses. In response to these challenges, this community service program was designed to improve the ability of SMEs to determine more rational, measurable, and profitable selling prices through comprehensive and applicable training in production cost calculations. The methods employed included outreach, workshops, intensive mentoring, and hands-on simulations on pricing based on real costs and reasonable margins. The program was conducted in two sessions at the Unnoni Weaving Center Hall, involving 25 local weaving entrepreneurs. The results showed significant improvement, with participants' understanding of identifying production cost components increasing by 76%, while approximately 80% successfully conducted simulations for determining selling prices, taking into account raw materials, labor, overhead costs, and profit margins. The tangible impact of this activity is seen in increased business literacy, more systematic calculation skills, and the confidence of SMEs in determining prices and negotiating with consumers and business partners. Furthermore, this activity is expected to be a starting point for the implementation of a simple financial recording system, increased operational efficiency, and the development of a branding strategy for Unnoni woven products so they can compete more professionally, sustainably, and with high competitiveness in both local and global markets.
Pengaruh Pengendalian Diri dan Gaya HidupTerhadap Perilaku Konsumtif Mahasiswa Fakultas Ekonomi Kampus Rantepao Universita Kristen Indonesia Toraja Lusdani, Westerini; Panimba, Winta; Mantong, Agustinus
JIMP: Jurnal Ilmiah Manajemen Profetik Vol. 3 No. 2 (2025): Jurnal Ilmiah Manajemen Profetik
Publisher : Program Studi Manajemen, STIE Hidayatullah, Depok, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55182/jimp.v3i2.601

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh Pengendalian Diri dan Gaya Hidup Terhadap Perilaku Konsumtif Mahasiswa Fakultas Ekonomi Kampus Rantepao Universitas Kristen Indonesia Toraja. Latar belakang penelitian ini didasarkan pada fenomena meningkatnya perilaku konsumtif di kalangan mahasiswa, yang dipengaruhi oleh perkembangan teknologi, tren gaya hidup, serta kemampuan individu dalam mengendalikan dorongan untuk berbelanja. Jenis penelitian ini adalah penelitian kuantitatif dengan jumlah sampel 228. Data penelitian ini dikumpulkan melalui kuisioner, diproses dianalisis menggunakan analisis regresi berganda dengan menggunakan SPSS. Tenkik pengambilan sampel yang digunakan adalah accidental sampling. Sedangkan analisis data yang digunakan adalah uji instrumen, uji asumsi klasik, dan uji hipotesis. Hasil data penelitian ini menunjukkan bahwa Gaya Hidup berpengaruh positif terhadap Perilaku Konsumtif Mahasiswa Fakultas Ekonomi Universitas Kristen Indonesia Toraja dengan nilai koefisien uji t sebesar 0,167 dan tingkat signifikan sebesar 0,006 < 0,05. Pengendalian Diri berpengaruh positif dan signifikan terhadap Perilaku Konsumtif Mahasiswa Fakultas Ekonomi Universitas Kristen Indonesia Toraja dengan nilai koefisien uji t sebesar 0,279 dan tingkat signifikan sebesar 0,002 < 0,05.
Analysis of Cost Realization Based on Budget as a Control Tool at CV. Achazia Tigris Ichin Rante Allo; Agustinus Mantong; Yohanis Lotong Ta’dung
Al-Kharaj: Journal of Islamic Economic and Business Vol. 7 No. 4 (2025): All articles in this issue include authors from 3 countries of origin (Indonesi
Publisher : LP2M IAIN Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24256/kharaj.v7i4.7781

Abstract

This study aims to analyze and determine the cost budget and its realization as a cost control tool at CV Achazia Tigris. Using quantitative descriptive method with a research approach used to describe something factually and accurately using numerical data by comparing the budget and cost realization using analysis of variance as a tool to determine the difference between budget and cost realization and using documentation techniques by analyzing company documents such as project cost budget plans. The results of the analysis of CV. Achazia Tigris in implementing this project, preparing a project cost budget as a form of project cost planning without knowing the unexpected risks that occur during the implementation of the new classroom construction project. This states that the cost budget function has not functioned properly as a control tool because there are still unfavorable differences (unfavorable) for the company. This research is important to analyze unexpected risks that occur to minimize losses that may occur so that no losses occur in the implementation of the next project.
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