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All Journal Jurnal Ilmiah Behongang Jurnal Revenue : Jurnal Ilmiah Akuntansi JOURNAL SCIENTIFIC OF MANDALIKA (JSM) Safari : Jurnal Pengabdian Masyarakat Indonesia Tangkoko : Jurnal Manajemen dan Akuntansi
Toar Romario Sigar
Sekolah Tinggi Ilmu Ekonomi Petra
Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Languange, Linguistic, Communication & Media Public Health Other

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IMPLEMENTASI METODE SIMPLE MULTI ATTRIBUTE RATTING TECHNIQUE UNTUK PEMILIHAN PENERIMA BANTUAN DANA PENDIDIKAN Toar Romario Sigar
Jurnal Ilmiah Behongang Vol 5 No 1 (2022): Jurnal Ilmiah Behongang
Publisher : Pusat Penelitian dan Pengabdian kepada Masyarakat, POLITEKNIK NEGERI NUSA UTARA

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Abstract

Tingginya biaya pendidikan di suatu perguruan tinggi merupakan salah satu kendala yang di hadapi oleh beberapa mahasiswa yang kurang mampu untuk melanjutkan pendidikannya diperguruan tinggi. Pemberian bantuan dana pendidikan atau yang disebut juga bantuan dana pendidikan adalah salah satu cara dalam mengatasi permasalahan yang disebutkan. Sekolah Tinggi Ilmu Ekonomi (STIE) Petra menawarkan bantuan dana pendidikan untuk setiap mahasiswa yang kurang mampu dan berpertasi dalam bidang akademik. Jumlah pendaftar yang sangat besar dan sedangkan jumlah bantuan dana pendidikan yang disediakan hanya sedikit sehingga membuat proses seleksi menjadi begitu lambat. Pada prosesnya penentuan bantuan dana pendidikan yang sekarang masih dilakukan secara konvensional, jadi sangat sulit untuk memutuskan siapa – siapa penerima yang berhak untuk mendapatkan bantuan dana pendidikan dan prosesnya membutuhkan beberapa waktu yang cukup lama. Dilihat dari permasalahan yang ada maka, akan dibangun sebuah aplikasi yang dimana harapkan dapat membantu dalam proses dalam mendukung pembuat keputusan untuk menentukan nama calon mahasiswa yang penerima bantuan dana pendidikan dengan menggunakan sebuah metode yaitu SMART atau Simple Multi Attribute Rating Technique. Dalam penentuan penerima bantuan dana pendidikan dibutuhkan beberapa kriteria sebagai berikut berpestasi dalam bidang akademik yang dilihat dari IPK dan IPS, Aktif dalam kegiatan kemahasiswaan, dan Pendapatan dari orang tua dari mahasiswa. Dari hasil implementasi aplikasi yang dibangun sudah bisa dikatakan layak digunakan maka, diharapakan kedepan, tentunya aplikasi yang dibuat bisa lagi dikembangkan dan proses seleksi calon penerima bantuan dana pendidikan menjadi jauh lebih efisien. The high cost of education in a tertiary institution is one of the obstacles faced by some students who are less able to continue their education in tertiary institutions. Providing educational funding assistance or what is also known as educational funding assistance is one way to overcome the problems mentioned. STIE (Sekolah Tinggi Ilmu Ekonomi) offers educational funding assistance to every student who is underprivileged and excels in academics. The number of applicants was very large and the amount of education funding provided was only a small amount, which made the selection process very slow. In the process of determining education funding assistance which is now still being carried out conventionally, it is very difficult to decide which beneficiaries are entitled to receive education funding assistance and the process takes quite a long time. Judging from the existing problems, an application will be built which is expected to assist in the process of supporting decision-makers to determine the names of prospective students who receive education funding assistance using a method, namely SMART or Simple Multi Attribute Rating Technique. In determining recipients of educational funding assistance, several criteria are needed as follows: achievement in the academic field as seen from GPA, active in student activities, and income from parents of students. From the results of the implementation of the application that was built, it can be said tha t it is suitable for use, so it is hoped that in the future, of course, the application that is made can be further developed. The selection process for prospective recipients of educational funding assistance becomes much more efficient.
CHANGES IN CONSUMER BEHAVIOR DURING THE COVID-19 PANDEMIC FROM THE PERSPECTIVE OF PLANNED BEHAVIOR THEORY Anita Nisa Kambey; Selly Mumu; Toar Romario Sigar; Putra Petra Dungair; Tiffany Sayako Karamoy
Jurnal Revenue : Jurnal Ilmiah Akuntansi Vol. 4 No. 2 (2024): Jurnal Revenue : Jurnal Ilmiah Akuntansi
Publisher : LPPM Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/rev.v4i2.401

Abstract

The Covid-19 pandemic impacts various aspects of life, including changes in consumer behavior. This research aims to analyze how consumer behavior has changed during the COVID-19 pandemic from the perspective of planned behavior theory. The theory of planned behavior explains that attitudes, subjective norms, and behavioral control influence individual behavior. This research uses an observation method, which is demonstrated by recording consumer behavior patterns through content analysis of the content or message of a document obtained from several secondary data. This research shows that consumer behavior experienced changes during the COVID-19 pandemic, especially during implementation of large-scale social policies (PSBB).
Peningkatan Manajemen Keuangan di UKM: Peran Pelatihan Teknologi Informasi bagi Kelompok Peternak Ayam Berbasis Digital Ratna Taliupan; Toar Romario Sigar; Prisca Patricia Liem; Silvana Enjelina Bander; Sri Sunarni Sonu; Murni Sulistyaningsih
SAFARI :Jurnal Pengabdian Masyarakat Indonesia Vol. 5 No. 2 (2025): April: Jurnal Pengabdian Masyarakat Indonesia
Publisher : BADAN PENERBIT STIEPARI PRESS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56910/safari.v5i2.1978

Abstract

This study aims to assess the impact of training on the use of information technology, particularly Microsoft Excel, in the preparation of financial statements within small and medium enterprises (SMEs) of the Digital-Based Chicken Farmers Group. Accurate and timely financial management is crucial for business sustainability, yet many SMEs struggle with effectively organizing and compiling their financial reports due to limited technical skills and access to appropriate tools. This research employs a qualitative approach with a descriptive methodology, utilizing interviews, direct observations, and comparative analysis of financial data before and after the training intervention. The training focused on improving participants’ skills in using Microsoft Excel to create income statements, balance sheets, and cash flow reports. The findings indicate a significant enhancement in the ability of SME managers to utilize Excel’s features such as formulas, tables, charts, and data analysis tools. As a result, the financial statements produced became more accurate, timely, and professionally structured. Moreover, the training positively impacted participants' confidence in utilizing digital tools for financial management, enabling better strategic planning and decision-making based on reliable financial data. Despite these improvements, the study also identifies ongoing challenges, such as the need for continuous training and support, particularly in more advanced Excel functions and other relevant software tools. The research concludes that targeted training in digital tools significantly contributes to the enhancement of financial literacy and operational efficiency in SMEs. Furthermore, it underscores the necessity for continuous professional development and the integration of broader digital solutions—including inventory and marketing systems—to support long-term business growth, adaptability, and competitiveness in an increasingly digital economy
Analisis Dampak Penggunaan Virtual Reality dalam Simulasi Pelatihan Kesiapsiagaan Bencana Alam Berbasis Sistem Informasi Sigar, Toar Romario
Journal Scientific of Mandalika (JSM) e-ISSN 2745-5955 | p-ISSN 2809-0543 Vol. 6 No. 7 (2025)
Publisher : Institut Penelitian dan Pengembangan Mandalika Indonesia (IP2MI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36312/10.36312/vol6iss7pp1934-1944

Abstract

Natural disasters are unpredictable phenomena and often cause significant impacts, both economically and socially. Therefore, community preparedness in dealing with disasters is very important. Virtual Reality (VR) technology has evolved as one of the effective disaster preparedness training methods due to its ability to provide realistic simulation experiences without real risks. This study aims to analyze the impact of the use of VR in information system-based disaster preparedness training simulations. The method used in this study is a literature study, by examining the results of various previous studies on the implementation of VR in the context of disaster preparedness training. Data were collected from various scientific journals, conference proceedings, and relevant research reports. The analysis was carried out in a descriptive-qualitative manner with a content analysis approach. The results show that the use of VR in disaster preparedness training has several key benefits, including increased participants' understanding of evacuation procedures, increased involvement in VR-based simulations, and effectiveness in building mental preparedness and rapid response skills in emergency situations. In addition, the information system integrated with VR is able to provide real-time feedback and increase the effectiveness of training. In conclusion, VR is a potential tool in improving disaster preparedness, and its implementation needs to be expanded to reach more community groups. The implications of this study suggest that the development of VR in disaster preparedness training must continue to be improved through technological innovation and integration with more sophisticated information systems.
PENGARUH ETIKA PEGAWAI TERHADAP KUALITAS PELAYANAN DI KELURAHAN MANEMBO-NEMBO Candra Agung Lukito; Putra Petra Dumgair; Toar Romario Sigar
Tangkoko: Jurnal Manajemen dan Akuntansi Vol. 10 No. 1 (2024): Tangkoko : Jurnal Manajemen dan Akuntansi
Publisher : LPPM Sekolah Tinggi Ilmu Ekonomi Petra Bitung

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Abstract

Permasalahan yang mempengaruhi etika pelayanan dapat dilihat dari seberapa adil birokrat melayani masyarakat. Sebagai contoh, ketika seorang birokrat memprioritaskan keluarga daripada orang lain, keluarga yang datang dilayani terlebih dahulu meskipun orang lain datang lebih awal. Dalam hal kesetiaan, kesetiaan pegawai terhadap instansi sangat penting. Pegawai harus mampu memberikan layanan terbaik kepada masyarakat dengan menyisihkan waktu, tenaga, dan pikiran untuk bekerja sama. Namun, sayangnya, ini belum sepenuhnya dilaksanakan dengan baik karena banyak karyawan masih datang terlambat ke kantor atau bahkan tidak datang sama sekali untuk membantu orang lain. Jenis penelitian yang digunakan adalah penelitian deskriptif dengan pendekatan kuantitatif. Tujuan dilakukanya penelitian ini adalah untuk mengetahui bagaimana pengaruh etika pegawai terhadap kualitas pelayanan di Kelurahan Manembo-nembo. Teknik analisis yang dipakai yaitu Uji Validitas, Uji Reliabilitas, Uji Normalitas, Uji Linieritas, Uji Parsial (Uji t), Analisis Regresi Linier Sederhana, dan Koesfisien Determinasi dengan mengunakan bantuan aplikasi IBM Statistic SPSS Versi 26. Berdasarkan hasil penelitian, diperoleh nilai konstanta sebesar 20,117, yang menunjukkan konsistensi variabel kualitas pelayanan di Kelurahan Manembo-nembo.
PENGARUH KREDIT BERMASALAH DAN PERPUTARAN KAS TERHADAP LIKUIDITAS PADA CREDIT UNION MOTOTABIAN BITUNG Sartin Pahude; Friska Langelo; Toar Romario Sigar
Tangkoko: Jurnal Manajemen dan Akuntansi Vol. 11 No. 2 (2025): Tangkoko : Jurnal Manajemen dan Akuntansi
Publisher : LPPM Sekolah Tinggi Ilmu Ekonomi Petra Bitung

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Abstract

Lembaga keuangan seperti koperasi simpan pinjam memiliki peran strategis dalam memperkuat perekonomian masyarakat melalui penyaluran kredit berbasis keanggotaan. Namun, lembaga ini sering dihadapkan pada risiko kredit bermasalah yang dapat menghambat likuiditas dan memengaruhi stabilitas keuangan. Penelitian ini bertujuan untuk menganalisis pengaruh kredit bermasalah dan perputaran kas terhadap likuiditas pada Credit Union Mototabian Bitung. Jenis penelitian ini adalah kuantitatif deskriptif dengan menggunakan data sekunder yang diperoleh dari laporan keuangan periode 2020–2022. Analisis data dilakukan menggunakan regresi linear berganda dengan bantuan perangkat lunak SPSS versi 29. Hasil penelitian menunjukkan bahwa kredit bermasalah berpengaruh signifikan terhadap likuiditas, sedangkan perputaran kas tidak berpengaruh signifikan. Secara simultan, kedua variabel berpengaruh signifikan terhadap likuiditas dengan nilai koefisien determinasi sebesar 57,3%. Temuan ini menegaskan bahwa efektivitas pengendalian kredit dan efisiensi manajemen kas menjadi faktor penting dalam menjaga stabilitas keuangan lembaga koperasi dan dapat menjadi dasar pengambilan keputusan keuangan pada Credit Union.
FAKTOR-FAKTOR YANG MEMPENGARUHI MINAT WAJIB PAJAK MENGGUNAKAN JASA KONSULTAN PAJAK Grace Martha Thereisya Oba; Regina Beatrix Takakobi; Toar Romario Sigar
Tangkoko: Jurnal Manajemen dan Akuntansi Vol. 12 No. 1 (2026): Tangkoko : Jurnal Manajemen dan Akuntansi
Publisher : LPPM Sekolah Tinggi Ilmu Ekonomi Petra Bitung

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Abstract

Taxes are a source of state revenue to support development financing and public services. However, taxpayer compliance in Ternate City still presents problems. This study aims to analyze the influence of tax knowledge, taxpayer motivation, and tax sanctions on taxpayer interest in using tax consultant services, both partially and simultaneously. This study uses a quantitative approach. Primary data were obtained through questionnaires. The research instrument was measured using a Likert scale. The research data were analyzed using SPSS 31.0. The results of the study indicate that tax knowledge and tax sanctions partially do not significantly influence taxpayer interest in using tax consultant services. Meanwhile, taxpayer motivation partially has a significant effect on taxpayer interest in using tax consultant services. The results of the simultaneous test show that tax knowledge, taxpayer motivation, and tax sanctions jointly influence taxpayer interest in using tax consultant services. These findings indicate that taxpayer decisions to utilize professional services are not only determined by an understanding of tax regulations and the risk of sanctions, but are also influenced by internal.
Co-Authors Anita Nisa Kambey Candra Agung Lukito Friska Langelo Grace Martha Thereisya Oba Prisca Patricia Liem Putra Petra Dumgair Putra Petra Dungair Ratna Taliupan Regina Beatrix Takakobi Sartin Pahude Selly Mumu Silvana Enjelina Bander Sri Sunarni Sonu Tiffany S. Karamoy