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All Journal Forum Agribisnis Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Jurnal Kreativitas PKM 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) 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 Komunitas: Hasil Kegiatan Pengabdian Masyarakat Indonesia
Agustinus Mantong
Prodi Manajemen, Fakultas Ekonomi, Universitas Kristen Indonesia Toraja, Indonesia
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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.
Pengembangan Pariwisata Berbasis Masyarakat melalui Air Bersih dan Penataan Lingkungan di Buntu Bebo Tana Toraja Rilva Toding Bua&#039;; Agustinus Mantong; Althon K Pongtuluran; Azril Tangke Sombolinggi; Agus Masola
Jurnal Kreativitas Pengabdian Kepada Masyarakat (PKM) Vol 9, No 5 (2026): Volume 9 Nomor 5 (2026)
Publisher : Universitas Malahayati Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33024/jkpm.v9i5.25485

Abstract

ABSTRAK Pengembangan pariwisata berbasis masyarakat (community-based tourism/CBT) merupakan strategi penting dalam mendorong pembangunan wilayah berkelanjutan, namun keberhasilannya juga dipengaruhi oleh ketersediaan infrastruktur dasar dan kualitas lingkungan. Objek Wisata Buntu Bebo masih menghadapi keterbatasan pada penyediaan air bersih dan kebersihan kawasan. Kegiatan ini bertujuan untuk meningkatkan kualitas pengelolaan kawasan wisata melalui pemberdayaan masyarakat yang terintegrasi dengan perencanaan sistem air bersih dan penataan lingkungan. Metode yang digunakan adalah pendekatan partisipatif melalui survei, penyuluhan, pelatihan, pendampingan, serta penerapan teknologi tepat guna dengan melibatkan ±25–30 peserta. Hasil menunjukkan bahwa sistem air bersih kombinasi pompa dan gravitasi mampu memenuhi kebutuhan air sebesar ±1.000–1.500 liter per hari, penataan kawasan meningkatkan kebersihan dari ±40% menjadi ±80%, serta sosialisasi meningkatkan pemahaman masyarakat hingga ±70%. Secara keseluruhan, integrasi perencanaan teknis dan pemberdayaan masyarakat terbukti efektif dalam meningkatkan kualitas pengelolaan wisata berbasis CBT. Oleh karena itu, diperlukan implementasi berkelanjutan sistem air bersih serta penguatan pengelolaan lingkungan berbasis masyarakat untuk mendukung keberlanjutan destinasi wisata. Kata Kunci: Community-Based Tourism, Sistem Air Bersih, Partisipasi Masyarakat, Penataan Kawasan, Wisata Berkelanjutan.  ABSTRACT Community-based tourism (CBT) has been an important strategy in promoting sustainable regional development; however, its success has also been influenced by the availability of basic infrastructure and environmental quality. The Buntu Bebo Tourism Site still faced limitations in clean water supply and environmental cleanliness. This study aimed to improve the quality of tourism area management through a community empowerment approach integrated with clean water system planning and environmental arrangement. The method used was a participatory approach involving field surveys, socialization, training, assistance, and the application of appropriate technology with approximately 25–30 participants. The results showed that the clean water system using a combination of pumping and gravity flow was able to meet water demand of approximately 1,000–1,500 liters per day, environmental arrangement improved cleanliness from approximately 40% to 80%, and socialization increased community understanding by approximately 70%. Overall, the integration of technical infrastructure planning and community empowerment proved to be effective in improving CBT-based tourism management. Therefore, further implementation of the clean water system and strengthening of community-based environmental management were required to support sustainable tourism development. Keywords: Community-Based Tourism, Clean Water System, Community Empowerment, Environmental Cleanliness, Tourism Management.
Strategi Jitu Mengatasi Kredit Macet pada Badan Usaha Lembang Sa’dan Andulan Mince Batara; Marchelin Marchelin; Agustinus Mantong; Stefani Marina Palimbong; Helba Rundupadang; Olivia Devi Yulian Pompeng
Komunitas: Hasil Kegiatan Pengabdian Masyarakat Indonesia Vol. 3 No. 1 (2025): Februari : Komunitas : Hasil Kegiatan Pengabdian Masyarakat Indonesia
Publisher : Asosiasi Riset Ilmu Tanaman Dan Hewani Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62951/komunitas.v3i1.114

Abstract

Lembang Sa’dan Andulan has great potential for local economic development through the weaving industry but faces challenges in raw material supply and bad credit that hinder business sustainability. This research aims to provide assistance in identifying the root causes of bad credit, formulating effective credit management strategies, and enhancing the capacity of the management of Badan Usaha Lembang Sa’dan Andulan. The methods used include financial management training, developing a credit assessment system, improving communication, and business mentoring. The results show that the management now understands the impact of bad credit and can analyze its causes. They are beginning to implement the 5C and 7P methods in assessments and business development, and show active roles in financial management. It is hoped that this activity will encourage economic growth in the Lembang Sa’dan Andulan community and create significant social change.
PENANGGULANGAN PUPUK ANORGANIK MENGGUNAKAN PUPUK ORGANIK BOKASHI (STUDI KASUS PADA PERKEBUNAN MASYARAKAT DI LEMBANG PAKALA) Anna Pertiwi; Agustinus Mantong; Wahyudi Tandirau
Community Development Journal : Jurnal Pengabdian Masyarakat Vol. 5 No. 6 (2024): Vol. 5 No. 6 Tahun 2024
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/cdj.v5i6.38588

Abstract

Pelaksanaan KKN-T UKI Toraja Angkatan XLIII tahun akademik 2024/2025 yang mengusung tema ‘’PEMBERDAYAAN KOMUNITAS BERKELANJUTAN UNTUK MENGEMBANGKAN LEMBANG/KELURAHAN’’. Berdasarkan hasil observasi langsung peserta KKN-T, salah satu permasalahan yang dihadapi oleh masyarakat di Lembang Pakala yaitu, terdapat pada sektor pertanian di mana tanaman yang dibudidayakan kurang subur akibat tanah yang kurang gembur. Sehingga masyarakat lebih memilih menggunakan pupuk anorganik atau kimia untuk tanaman mereka, yang mana penggunaan pupuk anorganik berkelanjutan dapat mengakibatkan kerusakan tanah dan lingkungan, seperti stabilitas tanah berkurang dan tanah mengeras. Pembuatan pupuk organik bokashi dimaksudkan agar masyarakat dapat memanfaatkan limbah organik seperti kotoran hewan, sehingga dapat mengurangi limbah dan dapat meningkatkan kualitas tanah dan menjadikan pertanian yang lebih sehat.
PENGUATAN POTENSI WISATA ALAM LEMBANG BUNTUDATU MELALUI PEMBENAHAN INFRASTRUKTUR DAN PARTISIPASI MASYARAKAT Jufri Manga; Agustinus Mantong; Escher Kala’padang; Yordan Belo
Community Development Journal : Jurnal Pengabdian Masyarakat Vol. 5 No. 6 (2024): Vol. 5 No. 6 Tahun 2024
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/cdj.v5i6.38671

Abstract

Wisata Hutan Pinus Lembang Buntudatu di Kecamatan Mengkendek, Kabupaten Tana Toraja, merupakan salah satu destinasi potensial yang masih memerlukan pengembangan di berbagai aspek, khususnya infrastruktur dan pengelolaan. Program pengembangan destinasi ini bertujuan untuk meningkatkan daya tarik wisata serta memperbaiki fasilitas guna mendukung keberlanjutan pariwisata di daerah tersebut. Metode yang diterapkan meliputi observasi langsung, wawancara dengan penduduk setempat, serta partisipasi aktif dalam perbaikan fasilitas wisata. Hasil kegiatan menunjukkan adanya peningkatan kepuasan pengunjung berkat perbaikan infrastruktur dan pengelolaan yang lebih baik. Selain itu, kolaborasi dengan masyarakat setempat berhasil menciptakan perubahan positif dalam pengelolaan objek wisata, menegaskan pentingnya pendekatan partisipatif dalam pengembangan pariwisata. Temuan ini memberikan kontribusi bagi model pengelolaan destinasi wisata berkelanjutan yang melibatkan masyarakat lokal sebagai mitra utama.
INOVASI PENGEMBANGAN KAWASAN WISATA LEMBANG PALIPU’ KECAMATAN MENGKENDEK KABUPATEN TANA TORAJA Grace Sriati Mengga; Agustinus Mantong; Markus Palan
Community Development Journal : Jurnal Pengabdian Masyarakat Vol. 6 No. 1 (2025): Volume 6 No. 1 Tahun 2025
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/cdj.v6i1.41384

Abstract

Lembang Palipu, yang berada di Kecamatan Mengkendek, Kabupaten Tana Toraja, memiliki potensi luar biasa sebagai destinasi wisata, terutama di kawasan Buntu Kandora. Kawasan wisata ini diperlukan pengembangan. Sehingga tujuan pengabdian kepada masyarakat ini adalah agar objek wisata Kandora dapat berkembang dan dapat menambah jumlah pengunjung. Pengembangan kawasan ini difokuskan pada sejumlah kegiatan inovatif, termasuk pembuatan spot foto, pemasangan gapura, papan penanda, serta inisiatif pembuatan pupuk organik. PKM ini juga mencakup keterlibatan masyarakat dalam hal kerja bakti dan menumbuhkan rasa tanggung masyarakat terhadap lingkungan disekitar objek wisata Buntu Kandora. Hasil kegiatan yaitu memperlihatkan adanya peningkatan daya tarik wisata yang diharapkan dapat meningkatkan kunjungan wisatawan dan memberikan manfaat ekonomi bagi masyarakat setempat. Meski demikian, pengembangan lebih lanjut masih membutuhkan peningkatan infrastruktur, promosi yang konsisten, serta pendidikan bagi masyarakat dalam mendukung keberlanjutan kawasan wisata ini. Kolaborasi antara masyarakat dan pemangku kepentingan akan menjadi kunci bagi Buntu Kandora untuk berkembang menjadi destinasi wisata unggulan.
Co-Authors Abedneigo C. Rambulangi Ade Lisa Matasik Agus Masola 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 Azril Tangke Sombolinggi Bungan, Rati Chrismesi Pagiu Damayanti, Irene Devi Debora Rayo Dian Intan Tangkeallo Dina Ramba' Doping, Milan Rante Dwi Prasetyawati Thana Dwibin Kannapadang Elisabet Pali Escher Kala’padang 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 Ketnita Marampa Kudu, Jian Lebang Somalinggi, Yusriani Leony Bara’ Tau Pasang Leony Bara’ Tau Pasang Lisa Kurniasari Wibisono Lisa Kurniasari Wibisono3 Makaba, Selbin Limbu Marchelin Marchelin Maria Salda Tangke Bandaso Markus Palan Marniati Marniati Merlina Verawati Tasik Bua’ Mince Batara Mitha Alya Sanda’ Monica Ba’dung, Grace Natasya Bua’Langi Oktavianus Pasoloran Olivia Devi Yulian Pompeng Pakabu, Herman Pasorong, Ardeli Pattiasina, Cristin Feni Prajman.E.Pasambo Prima Panggalo Randi Tangdialla Richard Loloran Langkun Rilva Toding Bua' Rosa Linda Mallisa Rosalina Tako Shelin Baby Zhuntania Wijaya Soladisa Madeten Srisetyawanie Bandaso Stefani Marina Palimbong Susanna Vonny N. Rante Tangkelallo, Dian Intan Tapparan, Samuel Randy To’alla’, Verti Vitriani, Yunita Wahyudi Tandirau Wanie Bandaso Westerini Lusdani Wilma Dian Ardiyanti Winta Panimba Yohanis L. Ta’dung Yohanis L. Ta’dung Yohanis Lotong Ta'dung Yordan Belo Yusris Pakiding