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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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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.
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 Pemanfaatan Teknologi Informasi terhadap Ketepatan Waktu Pelaporan Keuangan pada SKPD Kabupaten Toraja Utara Soladisa Madeten; Agustinus Mantong
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.v4i2.665

Abstract

This study aims to determine the effect of information technology utilization on the timeliness of financial reporting in the Regional Apparatus Work Units (SKPD) of North Toraja Regency. The use of information technology is expected to enhance the effectiveness and efficiency of the financial reporting process so that reports can be prepared and submitted on time. However, variations in reporting timeliness among several SKPDs indicate the need for further examination of the extent to which information technology has been optimally utilized. The research method employed is a quantitative approach with a simple linear regression analysis technique. Data were collected through questionnaires distributed to financial staff of SKPDs in North Toraja Regency, with a total of 50 respondents. Data analysis was conducted using SPSS through validity testing, reliability testing, classical assumption testing, and hypothesis testing. The results of the study show that the utilization of information technology has a positive and significant effect on the timeliness of financial reporting. These findings highlight the importance of optimizing the use of information technology in supporting effective and timely financial reporting.
Penguatan Peran Orang Tua Remaja melalui Edukasi Pengasuhan Anak Pubertas dan Literasi Keuangan Keluarga Westerini Lusdani; Winta Panimba; Rati Pundissing; Dwibin Kannapadang; Agustinus Mantong
Ekspresi : Publikasi Kegiatan Pengabdian Indonesia Vol. 3 No. 1 (2026): Januari: Ekspresi : Publikasi Kegiatan Pengabdian Indonesia
Publisher : Asosiasi Seni Desain dan Komunikasi Visual Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62383/ekspresi.v3i1.1051

Abstract

This Community Service Program (PkM) aims to strengthen the role of adolescent parents through education on parenting during puberty and family financial literacy in Lembang Tondon Langi’, Tondon District, North Toraja Regency. Through two training sessions led by Ibu Rio Rita Pakan and Ibu Westerini, the program focused on enhancing the knowledge and skills of parents in addressing the challenges of parenting adolescent children and managing household finances. The first session, which addressed parenting during puberty, provided parents with insights into the characteristics of adolescent development and effective communication strategies. The second session, which focused on family financial management, offered practical skills in budgeting, debt management, and saving for the future. The results of the program showed that parents in Lembang Tondon Langi’ felt more prepared and confident in applying a more open and adaptive approach to parenting, as well as becoming more prudent in managing household finances. The enhancement of skills in both areas is expected to create more harmonious families and greater financial stability. The sustainability of the program is recommended through the formation of ongoing discussion groups and the active involvement of community leaders. This program has contributed positively to family welfare and the empowerment of parents in rural areas
Seminar Kewirausahaan – Success Before 30 Persekutuan Pemuda Gereja Toraja (PPGT) Klasis Nonongan Salu Grace Sriati Mengga; Wanie Bandaso; Agustinus Mantong; Althon K Pongtuluran; Dian Intan Tangkeallo
Jurnal Nusantara Berbakti Vol. 1 No. 3 (2023): Juli : Jurnal Nusantara Berbakti
Publisher : Universitas Kristen Indonesia Toraja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59024/jnb.v1i3.204

Abstract

This community service aims to provide comprehensive education about trichiasis, a condition in which eyelashes grow into the eye as well as provide an explanation of the definition, causes, symptoms, and risks associated with trichiasis and eye health. This counseling also provides education on various available treatment methods, ranging from medical treatment and prevention that can be taken to keep the eyes healthy. The form of community service is counseling using the media in the form of powerpoint slides and brochures accompanied by pre-test and post-test to assess the level of public knowledge. information about trichiasis. The level of knowledge before counseling regarding trichiasis and eye health was obtained by all respondents who were still lacking and after counseling there was an increase in the level of knowledge of respondents as much as 89% with a good level of knowledge.
Analisis Kinerja Keuangan Berdasarkan Rasio Likuiditas Dan Rasio Profitabilitas Pada PT. Unilever Indonesia Tbk. Gafthari Rumindan; Agustinus Mantong; Grace Sriati Mengga
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.v2i2.239

Abstract

This research aims to analyze the financial performance of PT. Unilever Indonesia Tbk which is listed on the Indonesia Stock Exchange, based on the Liquidity Ratio and Profitability Ratio at PT. Unilever Indonesia Tbk for the 2020-2022 period. Data Analysis Technique is a quantitative analysis technique, namely data in the form of numbers which include financial reports at PT. Unilever Indonesia Tbk. In the research results based on Liquidity and Profitability Ratios, the financial performance of PT. Unilever Indonesia Tbk's Liquidity Ratio experienced fluctuations from 2020-2022 or instability in PT's financial performance. Unilever Indonesia Tbk. The Liquidity Ratio can be said to be in poor condition with the Current Ratio and Quick Ratio methods not meeting industry standards, while the Cash Ratio is able to reach industry standards that have been set. Then the Profitability Ratio can be said to be in poor condition, with the Return On Equity method meeting industry standards, while Return On Investment and Net Profit Margin do not meet industry standards because they decline every year.
Analisis Sistem Pengelolaan Keuangan Dana BOS Di UPT SDN 10 BITTUANG, Kabupaten Tana Toraja Alda Jenice Palittin; Agustinus Mantong; Grace Sriati Mengga
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.v2i2.240

Abstract

This study aims to determine the management system for School Operational Assistance Funds at UPT SDN 10 BITTUANG, Tana Toraja Regency. This research uses qualitative descriptive research with data collection procedures in the form of documentation and interviews with the school principal, treasurer and school committee. Based on the results of the analysis, it is concluded that the 2022 School Operational Assistance Fund (Regular BOS) is IDR. 76,230,000 (Seventy Six Million Two Hundred and Thirty Thousand Rupiah) using School Based Management (MBS) and is in accordance with the BOS Fund financial management system and implemented with Government Regulations starting from planning in preparing the School Activity Plan and Budget (Year RKAS 2022), the use of BOS funds is in accordance with the 2022 BOS technical instructions, and reporting of BOS funds is made at each stage and at the end of the BOS fund period to be reported to the Regency and Ministry BOS Teams sent via email
Pengaruh Current Ratio, Debt To Equity Ratio Dan Net Profit Margin Terhadap Harga Saham Perusahaan Sektor Pertambangan Yang Terdaftar Di Bei Tahun 2020-2022 Alprida Tandi Ayu; Agustinus Mantong; Grace Sriati Mengga
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.v2i2.241

Abstract

This study aims to determine the effect of the current ratio, debt to equity ratio and net profit margin on the share prices of mining companies listed on the Indonesian stock exchange in 2020-2022. The research data were 60 companies and a sample of 5 companies was obtained, using a purposive sampling technique. The data analysis technique used is Simple Linear Regression Analysis and Multiple Linear Regression Analysis. The results showed that the current ratio partially has a significant effect on stock prices, the debt to equity ratio partially has a negative and insignificant effect on stock prices, while the net profit margin partially has a significant effect on stock prices. And simultaneously the current ratio, debt to equity ratio, and net profit margin have a significant effect on stock prices.
Analisis Rasio Keuangan Dalam Memprediksi Pertumbuhan Laba Pada PT. Garudafood Putra Putri Jaya, Tbk Rosalina Tako; Agustinus Mantong; Helba Rundupadang
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.v2i2.263

Abstract

This study aims to determine the effect of the current ratio (CR), debt to equity ratio (DER), net profit margin (NPM), and total asset turnover (TAT) on the profit growth of PT. Garudafood Putra Putri Jaya, Tbk period 2017-2022. This type of research is descriptive quantitative using secondary data. Data analysis was performed by multiple linear regression analysis using the t test, f test and determination test (R2). The results showed that the value of the current ratio (CR) did not affect profit growth, debt to equity ratio (DER) had an effect on profit growth, net profit margin (NPM) has an effect on growth and total asset turnover (TAT) has no effect on profit growth. While simultaneously CR, DER, NPM and TAT jointly affect old growth.
Pengaruh Pendapatan Orang Tua dan Lingkungan Teman Sebaya terhadap Perilaku Konsumtif Mahasiswa Program Studi Manajemen Universitas Kristen Indonesia Toraja Yusris Pakiding; Agustinus Mantong; Grace Siriati Mengga
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.v4i2.668

Abstract

The purpose of this study was to determine whether there is an influence of parental income and peer environment on the consumer behavior of students studying in the Management Study Program at the Indonesian Christian University of Toraja. Data collection procedures for this study included observation, questionnaires, and documentation. The method used in this study was a quantitative method using the Simple Linear Regression method and processed using SPSS 26. The sample collection technique used was nonprobability sampling with a purposive sampling technique where the sampling technique was based on certain criteria or considerations. The results of the study showed that the t-test on the Parental Income variable had a calculated t value > t table with a value of (3.409) < (1.664). The Parental Income variable has a positive and significant influence on the Consumer Behavior of Students Studying in the Management Study Program at the Indonesian Christian University of Toraja. The t-test on the Peer Environment had a calculated t value > t table with a value of (4.279) < (1.664). The Peer Environment has a positive and significant influence on the Consumer Behavior of Students Studying in the Management Study Program at the Indonesian Christian University of Toraja. The f-test has a significance value of 0.000 < 0.05, which means that parental income and peer environment have a simultaneous and significant influence on the consumer behavior of students in the Management Study Program at the Indonesian Christian University of Toraja.
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