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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 Journal of Management and Creative Business Lokawati: Jurnal Penelitian Manajemen dan Inovasi Riset 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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STRATEGY FOR DEVELOPING THE SALULIANG TOURIST OBJECT IN SAWANGAN, MALIMBONG, BALEPE DISTRICT Abedneigo Carter Rambulangi; Oktavianus Pasoloran; Althon Karaman Pongtuluran; Agustinus Mantong; Yohanis L. Ta’dung; Westerini Lusdani; Prajman.E.Pasambo; Natasya Bua’Langi
JURNAL ILMIAH EDUNOMIKA Vol. 10 No. 2 (2026): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v10i2.19527

Abstract

The study aims to determine the Strategy For Developing The Saluliang Tourist Object In Sawangan, Malimbong, Balepe District. This research is qualitative. The informants in this study were the managers of the Saluliang Kolesawangan tourist attraction. Data collection methods used were interviews, observation, and documentation.The data analysis techniques used in this study are data presentation, data reduction and drawing conclusions.The results of this study indicate that the strategy carried out by the Saluliang Tourism Object Manager in developing its tourism sector is by collaborating with the Tana Toraja Regency Tourism Office to hold training, especially in the field of marketing, carrying out promotional and marketing strategies with 2 (two) approaches, namely Offline and Online. Not only that, the local community also plays a role as supervisors, implementers and recipients, besides that the local community also plays a role in developing culinary and woven fabrics to be seen and sold to visitors. Keywords : Development Strategy, Tourism, Saluliang Kolesawangan Tourist Attraction
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.
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.
Pengaruh Motivasi Kerja dan Lingkungan Kerja terhadap Produktivitas Kinerja Pegawai pada Dinas Kesehatan Toraja Utara Abigael Kristel Natalia; Adriana Madya Marampa; Agustinus Mantong
Lokawati : Jurnal Penelitian Manajemen dan Inovasi Riset Vol. 4 No. 5 (2026): September: Jurnal Penelitian Manajemen dan Inovasi Riset
Publisher : Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/lokawati.v4i5.2697

Abstract

This study aims to examine and analyze the influence of work motivation and the work environment on employee productivity at the North Toraja Regency Health Office. The study employee a quantitative approach using a survey method. The population consists of 76 employee, all od whom were included in the sample  using a saturated sampling technique. Data were collected via questionnaires and analyzed using vilidity tests, reliability tests, classical assumption tests, multiple linear regression analysis, t-tests (partial), f-tests (simultaneous), the coefficient of determination test, and correlation analysis. The ruselt indicate that work motivation has a positive and significant effect on employye productivity. The work envurinment also has a positive and significant effect on employee productivity. Simultaneously, work motivation and the work environment positively influence employee productivity, as evidenced by an f-calculated value of 36,661 (exceeding the f-tabel value of 3,122) and a significance level of <0,001 (0,05). Furthermore, the coefficient of determination of 0,501 indicates that 50,1% of the variation in employee productivity can be explained by work motivation and the work motivation and the work envirinment, while the remaining 49,9% is influenced by factors outside the scope if this study.
Analisis Retribusi Sektor Pariwisata dalam Meningkatkan Pendapatan Asli Daerah di Kabupaten Toraja Asmi Tiku Liling; Yohanis L. Ta’dung; Agustinus Mantong
Journal of Management and Creative Business Vol. 4 No. 4 (2026): Oktober : Journal of Management and Creative Business
Publisher : Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/jmcbus.v4i4.7569

Abstract

This study aims to analyze the contribution of tourism sector fees to Local Own-Source Revenue (PAD) in North Toraja Regency during the 2022–2024 period. This study employs a quantitative method with a descriptive approach. The data used consists of secondary data covering tourism sector fee revenue, PAD, fee targets and actual collections, as well as the number of tourist visits from 2022 to 2024. The data was obtained from the North Toraja Regency Office of Culture, Tourism, and Creative Economy, as well as the North Toraja Regency Revenue Agency. Data collection was conducted through document review and interviews. Data analysis employed a contribution analysis to measure the extent of tourism sector fee revenue’s contribution to PAD. The results indicate that the contribution of tourism sector fees to North Toraja Regency’s PAD during the 2022–2024 period remains very low. This situation is caused by suboptimal management and oversight of fee collection, low compliance among tourist attraction operators in using official tickets, and insufficient remittance of fee revenues to the local government. This study concludes that tourism sector fees have not yet made an optimal contribution to the PAD of North Toraja Regency. Therefore, it is necessary to improve the effectiveness of the management and supervision of fee collection, increase compliance among tourist attraction operators, and develop facilities and promotional efforts.
Co-Authors Abedneigo C. Rambulangi Abigael Kristel Natalia Ade Lisa Matasik Adriana Madya Marampa 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 Asmi Tiku Liling 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