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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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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.
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

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

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

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

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.
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