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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) 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 Medicine & Pharmacology Nursing Public Health Social Sciences Other

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Pengembangan Pariwisata Berbasis Masyarakat melalui Air Bersih dan Penataan Lingkungan di Buntu Bebo Tana Toraja Rilva Toding Bua'; 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.
Pengaruh Mekanisme Corporate Governance Terhadap Integritas Laporan Keuangan Pada PT Semen Indonesia Persero, Tbk Monica Ba’dung, Grace; Mantong, Agustinus; Sriati Mengga, Grace
Jurnal Penelitian Multidisiplin Vol 2 No 5 (2023): Jurnal Penelitian Multidisiplin
Publisher : Jurnal Penelitian Multidisiplin

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58705/jpm.v2i5.226

Abstract

This study aims to determine the effect of corporate governance mechanism on the integrity of financial statements at PT Semen Indonesia Persero, Tbk. The data to be used in this study is secondary data taken from annual financial statements. The data used in this study came from the source of the scheme, namely the Financial Report of PT Semen Indonesia Persero in the 2012-2022 period. The research method used in this study is quantitative descriptive research with a sample of 12 annual reports. The data analysis technique used in this study is a multiple linear regression test with statistical calculation tools using SPSS version 23.0.namely the Financial Report of PT Semen Indonesia Persero in the 2012-2022 period. The research method used in this study is quantitative descriptive research with a sample of 12 annual reports. The data analysis technique used in this study is a multiple linear regression test with statistical calculation tools using SPSS version 23.0. The results showed that partially variable institutional ownership, managerial ownership and audit committees had a insignificant effect on the integrity of financial statements. Independent commissioners partially had a significant effect on the integrity of financial statements. Corporate governance mechanisms simultaneously have a significant effect on the integrity of financial statements.
Pengaruh Implementasi Enterprice Resource Planning (ERP) Terhadap Profitabilitas dan Nilai Perusahaan PT. Sumber Alfaria Trijaya Tbk. Lebang Somalinggi, Yusriani; Mantong, Agustinus; Sriati Mengga, Grace
Jurnal Penelitian Multidisiplin Vol 2 No 5 (2023): Jurnal Penelitian Multidisiplin
Publisher : Jurnal Penelitian Multidisiplin

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58705/jpm.v2i5.227

Abstract

Yusriani Lebang Somalinggi (2023). This study aims to determine the influence of the implementation of Enterprise Resource Planning (ERP) on the profitability and corporate value of PT. Sumber Alfaria Trijaya Tbk and find out whether profitability affects the company value of PT. Sumber Alfaria Trijaya Tbk . The sample in this research is PT. Sumber Alfaria Trijaya Tbk which is listed on the Indonesia Stock Exchange with financial reports for 2020-2022. The data analysis technique used was descriptive statistical test, multiple linear regression analysis, hypothesis testing and moderation test with the SPSS version 23 statistical calculator. The results showed that partially ERP implementation has a significant effect on profitability, ERP implementation also has a significant effect on firm value and profitability also has a significant effect on firm value. ERP implementation variables, profitability and firm value show values that have a close relationship between variables. So it can be concluded that ERP implementation has an effect on profitability and firm value at PT. Sumber Alfaria Trijaya Tbk.
Analisis Penentuan Harga Pokok Produksi Pada Usaha Bakso Babi Ujung Pandang Di Rantelemo Kabupaten Tana Toraja Ari Paembonan, Asriani; Mantong, Agustinus; Sriati Mengga, Grace
Jurnal Penelitian Multidisiplin Vol 2 No 5 (2023): Jurnal Penelitian Multidisiplin
Publisher : Jurnal Penelitian Multidisiplin

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58705/jpm.v2i5.228

Abstract

Asriani Ari Paembonan (2023). This study aims to determine the cost of production in the business of pork meatballs in Ujung Pandang in Rantelemo, Tana Toraja Regency. This study uses the financial reports of the pork meatball business from the point of view. The sample in this study is the business of pork meatballs at the tip of the view. The data analysis technique used to calculate the cost of production uses full costing. The result of the research is the Ujung Pandang Pork Meatballs in calculating the cost of production is still using a simple method. The calculated costs still do not include all costs incurred. The results of the calculation of the cost of production according to the company's estimates will get a profit when in fact if it is calculated using the full costing method the company will not get a profit because the value of the calculation of the full costing method is the cost of production which is Rp. 607,686. Determination of product selling prices based on cost of sales using the cost plus pricing method with the desired profit of 5%
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 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 Rilva Toding Bua' Rosa Linda Mallisa Rosalina Tako Shelin Baby Zhuntania Wijaya Soladisa Madeten Sombolinggi, Azril Tangke 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