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All Journal Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Jurnal Ilmiah Edunomika (JIE) Al-Kharaj: Journal of Islamic Economic and Business Enrichment : Journal of Management Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Indonesian Journal of Engagement, Community Services, Empowerment and Development (IJECSED) Indonesian Collaboration Journal of Community Services (ICJCS) Golden Ratio of Community Services and Dedication JURNAL EKONOMI, BISNIS DAN TERAPAN (JESIT) CEMERLANG :Jurnal Manajemen dan Ekonomi Bisnis Journal of Management and Social Sciences Prosiding Seminar Nasional Manajemen dan Ekonomi Madani: Multidisciplinary Scientific Journal Jurnal Riset Manajemen dan Ekonomi Jurnal Riset Akuntansi Jurnal Riset Ekonomi dan Akuntansi Jurnal Kabar Masyarakat OIKONOMIA: Journal of Economics and Management Science Jurnal Pengabdian Kepada Masyarakat Alkhidmah: Jurnal Pengabdian dan Kemitraan Masyarakat Master Manajemen Moneter : Jurnal Ekonomi dan Keuangan Mengabdi: Jurnal Hasil Kegiatan Bersama Masyarakat Panggung Kebaikan : Jurnal Pengabdian Sosial

Yohanis Lotong Ta'dung

Ekonomi, Universitas Kristen Indonesia Toraja

Author-ID : 5566906

Religion Agriculture, Biological Sciences & Forestry Arts Humanities Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Medicine & Pharmacology Physics Public Health Social Sciences Transportation Other

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Analisis Efektivitas Pengelolaan Dana Bantuan Operasional Sekolah (Dana BOS) Pada SMA Katolik Rantepao, Toraja Utara Yohanis Lotong Ta’dung; Isak Pasulu; Dwibin Kannapadang; Jens Batara Marewa
CEMERLANG : Jurnal Manajemen dan Ekonomi Bisnis Vol. 2 No. 2 (2022): CEMERLANG : Jurnal Manajemen dan Ekonomi Bisnis
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/cemerlang.v2i2.327

Penelitian ini bertujuan mengetahui efektivitas pengelolaan dana bantuan operasional sekolah (BOS) pada SMA Katolik Rantepao. Metode yang digunakan dalam penelitian ini adalah metode kuantitatif dimana penelitian tersebut dianalisis, disimpulkan dan disajikan dalam bentuk perhitungan angka. Teknik pengumpulan data dilakukan dengan cara pengambilan data yang berkaitan dengan penelitian di lapangan serta melalui kepustakaan dimana pengumpulan data-datanya dilakukan dengan mempelajari buku-buku, skripi, jurnal yang berkaitan dengan judul penelitian. Teknik analisis data dalam penelitian ini adalah teknik dengan menggunakan rumus dan hasil penelitian ini diperoleh bahwa efektivitas realisasi pengelolaan dana BOS tahap I adalah 101,35 artinya pengelolan dana BOS pada SMA Katolik Rantepao sangat efektif dari anggaran tahap I sebesar 215.100.000, tahap II 100% dengan kriteria efektif dari anggaran Rp 286.800.000 dan tahap III persentasenya 72,51% dengan kriteria kurang efektif karena dari anggaran sebesar Rp 211.950.000 dan realisasinya pada tahap III adalah sebesar Rp 211.950.000.

Sosialisasi pelaporan Pajak Penghasilan ( PPH 21 ) terhadap Wajib Pajak Pegawai Negeri Sipil (PNS) dengan menggunakan E-Filing di Lembang Ma’kuan Pare , Toraja Utara. Yohanis Lotong Ta’dung; Mince Batara
Jurnal Kabar Masyarakat Vol. 1 No. 1 (2023): Februari : JURNAL KABAR MASYARAKAT
Publisher : Institut Teknologi dan Bisnis Semarang

Kegiatan pengabdian kepada masyarakat (PKM) dilaksanakan Lembang Ma’kuan Pare, Toraja Utara dengan tujuan sosialiasi dan pendampingan penggunaan e-filing pada tanggal 22 Februari 2023 dengan 30 orang peserta. Kegiatan PKM menggunakan metode: perencanaan, persiapan, pelaksanaan, evaluasi kegiatan. Perencanaan dilakukan dengan identifikasi masalah dan pengumpulan data, dokumentasi serta wawancara. Persiapan dilakukan dengan menghubungi dan berkoordinasi dengan Mitra untuk menentukan tempat dan tanggal pelaksanaan dan jumlah peserta. Pemateri mempersiapkan materi dan perlengkapan dalam praktek pengisian e-SPT. Peserta yang mengikuti kegiatan pengabdian kepada masyarakat adalah Pegawai Negeri Sipil ( PNS) . Hasil capaian yang diperoleh adalah peserta mendapatkan manfaat dan semangat yang tinggi untuk dapat praktek langsung dalam pengisian e-filing dalam bentuk E-SPT. Peserta antusias dalam menyimak materi yang diberikan, praktek langsung dalam menggunakan aplikasi pengisian dan pelaporan pajak secara online.

PENDAMPINGAN PENYUSUNAN LAPORAN KEUANGAN DESA BERBASIS SISKEUDES DI LEMBANG RANTEBUA, KECAMATAN RANTEBUA TORAJA UTARA Yohanis Lotong Ta’dung
Jurnal Kabar Masyarakat Vol. 1 No. 1 (2023): Februari : JURNAL KABAR MASYARAKAT
Publisher : Institut Teknologi dan Bisnis Semarang

Pelaksanaan kegiatan pengabdian ini dilakukan dengan cara memberikan materi mengenai penyusunan laporan keuangan desa berbasis siskeudes setelah itu dilakukan pendampingan terhadap aparat desa dan badan permusyawaratan desa. Cara penyampaian materi pelatihan ini dengan ceramah dan diskusi. Pendampingan dilakukan memberikan arahan bagaimana cara mengimput data keuangan desa ke aplikasi siskeudes. Tujuan pendampingan ini adalah memberi pemahaman dan kemampuan kepada aparat desa dan badan permusyawaratan desa untuk dapat menyusun laporan keuangan pada aplikasi siskeudes agar dana yang masuk ke desa tepat waktu dan dikelola secara transparan sesuai dengan peraturan yang telah ditetapkan.

PENINGKATAN KUALITAS BACA DAN TULIS BAGI ANAK USIA PRA SEKOLAH DENGAN METODE MEMBACA MENULIS PERMULAAN Mince Batara; Yohanis Lotong Ta’dung
Jurnal Kabar Masyarakat Vol. 1 No. 1 (2023): Februari : JURNAL KABAR MASYARAKAT
Publisher : Institut Teknologi dan Bisnis Semarang

Menulis dan membaca adalah dua aspek yang tidak dapat dipisahkan. Kemampuan baca dan tulis siswa akan menjadi dasar untuk pembelajaran pada tahap berikutnya. Pada tingkat kualitas baca dan tulis yang masih cukup rendah keberhasilan pembelajaran ini akan sulit terjadi, misalnya menulis dan membaca huruf serta angka secara terbalik bahkan membaca secara terbata-bata pada tingkatan kelas tinggi. Penelitian ini berfokus pada Tongkonan yang menjadi tempat pusat pembelajaran yang dilakukan selama penelitian sebagai pusat literasi lolo tau berbasis peningkatan kualitas baca dan tulis dengan metode Membaca Menulis Permulaan (MMP). Metode Membaca Menulis Permulaan yang dipakai dalam penelitian ini menggunakan metode abjad dan metode pendekatan suku kata serta pendekatan kata. Penelitian ini menggunakan metode kualitatif dengan teknik pengumpulan data menggunakan instrumen penelitian, yakni observasi. Hasil penelitian menunjukkan bahwa penerapan metode Membaca Menulis Permulaan (MMP) dapat meningkatkan kemampuan membaca dan menulis peserta didik.

Analisis Akuntabilitas dalam Pengelolaan Keuangan Lembang Sereale Lipa Banne; Dina Ramba; Yohanis Lotong Ta’dung
Moneter : Jurnal Ekonomi dan Keuangan Vol. 1 No. 4 (2023): Oktober : Moneter : Jurnal Ekonomi dan Keuangan
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/moneter.v1i4.63

This study aims to determine accountability in the financial management of Lembang sereale. This type of research uses qualitative research where the author observes, interviews, records, and analyzes the object of research, data obtained through interviews and documents obtained in connection with the problem studied. The results of this study show that Lembang's financial accountability is good as seen from the Minister of Home Affairs regulation no. 20 of 2018 starting from the process of planning, implementation, administration, reporting and accountability has been implemented properly.

Faktor-Faktor Yang Mempengaruhi Perubahan Laba Pada PT. Wijaya Karya Bangunan Gedung Tbk. Yang Terdaftar Di Bursa Efek Indonesia Kannapadang, Dwibin; Ta’dung, Yohanis Lotong
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 5 No. 5 (2022): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32670/fairvalue.v5i5.2763

Competition in the business world, which is getting tighter and tighter so fast, has a huge impact on the development of the current capital market, especially in the business activities of large and small industries. This study aims to determine the effect of Current Ratio (CR), Debt to Equity Ratio (DER), Return On Assets (ROA), and Total Asset Turn Over (TATO) on changes in profits at PT. Wijaya Karya Gedung Tbk. Methods of data used is secondary data. The data analysis technique used in this study was multipke linear regression analysis using the SPSS version 24 statistical calculator. The results showed that the current ratio has positive effect on changes in earnings. Meanwhile, Debt to equity ratio (DER), Return on assets (ROA) and Total asset turnover (TATO) have no significant effect on changes in earnings.The coefficient of determination R Square is 0,816 indicating that changes in PT. Wijaya Karya Gedung, Tbk is determined by the current ratio, debt to equity ratio, return on assets, and total asset turnover of 81,6%, while the remaining 18,4% is determined by other factors outside the independent variabes in this study.

PENDAMPINGAN KELOMPOK KERJA TENTANG USAHA PENINGKATAN PENDAPATAN KELUARGA SEJAHTERA (UPPKS) DI LEMBANG SEHAT KECAMATAN TONDON Panimba, Winta; Lusdani, Westerini; Ta’dung, Yohanis Lotong
Indonesian Journal of Engagement, Community Services, Empowerment and Development Vol. 4 No. 2 (2024): Indonesian Journal of Engagement, Community Services, Empowerment and Developme
Publisher : Yayasan Education and Social Center

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53067/ijecsed.v4i2.158

This service activity aims to increase the understanding and skills of Working Group (Pokja) members regarding Family Income Increase Efforts (UPPKS). This activity is carried out through the delivery of training material using lecture and discussion methods. Participants are provided with assistance that focuses on business planning to increase family income. The main aim of this activity is to provide new insight to the mothers who are members of the Working Group regarding effective strategies in increasing and increasing family income through utilizing the skills they have. It is hoped that this assistance will be able to provide appropriate direction in starting business planning, so that women who are members of the Working Group can independently develop their businesses. The results of this activity show an increase in participants' understanding and skills, as well as higher motivation in utilizing their skills to contribute to improving the family economy

Penerapan Inovasi Pembelajaran Merdeka Belajar Pada Siswa SD dan SMP Dengan Metode Game Based Learning di Lembang Rantedada Devianti Limbong; Grace Sriati Mengga; Yohanis Lotong Ta’dung
MENGABDI : Jurnal Hasil Kegiatan Bersama Masyarakat Vol. 1 No. 6 (2023): Desember : MENGABDI : Jurnal Hasil Kegiatan Bersama Masyarakat
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/mengabdi.v1i6.303

Community service activities were carried out in Lembang Rantedada, Mengkendek District, Tana Toraja Regency. The problems found in Lembang Rantedada, especially in Rantedollok Hamlet, namely in Lembang Rantedada there are no educational institutions such as elementary, junior high, and high school, Therefore, children in Lembang Rantedada look for schools that are close to their homes, so some of them do not know each other and children in Lembang Rantedada spend more of their time playing online games, thus affecting their interest in learning. The solution used to overcome the problem is to provide additional lessons to elementary and junior high school students through tutoring conducted 2 times a week in three hamlets. The learning used is the Lecture and Role Play method. The parties involved in the guidance are students. The results achieved from the tutoring are elementary and junior high school students in Lembang Rantedada can get additional learning outside of learning at school, increasing students' interest in learning where through Bimbel activities students are prepared to be independent in learning and also they can get to know each other

Pendampingan Usaha Produk “Olahan Kentang” Mahasiswa Universitas Kristen Indonesia Toraja Wilma Dian Ardiyanti; Yohanis Lotong Ta’dung; Ade Lisa Matasik; Yonaldes Qreistamara Sarunan Putra
MENGABDI : Jurnal Hasil Kegiatan Bersama Masyarakat Vol. 1 No. 6 (2023): Desember : MENGABDI : Jurnal Hasil Kegiatan Bersama Masyarakat
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/mengabdi.v1i6.337

The implementation of this service activity is carried out by providing material regarding the preparation of proposals and planning for a Potato Processed Food Products Business. The delivery of this training material is carried out by means of lectures and discussions. Assistance is provided by providing direction on how to start business planning, marketing and business development strategies, as well as preparing business proposals. The aim of this assistance is to foster and develop the entrepreneurial spirit at the Indonesian Christian University of Toraja so that students are increasingly interested in entrepreneurship. The form of activity is in the form of guidance in creating a business, such as determining a business idea first/determining the product to be sold, developing a business idea (market segmentation), marketing strategy, finance, and making a business proposal. After that, a business and product proposal presentation was carried out to find out to what extent the students were able to prepare a business proposal for processed potato products.

Analisis Pengelolaan Aset Lembang : (Studi Kasus: Lembang Tondon Matallo, Kecamatan Tondon, Kabupaten Toraja Utara) Yohanis Lotong Ta’dung; Westerini Lusdani; Dhea Toding Pasak
Master Manajemen Vol. 3 No. 1 (2025): Master Manajemen
Publisher : Fakultas Ekonomi & Bisnis, Universitas Nusa Nipa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59603/masman.v3i1.746

This research aims to determine the management of Village Assets in Lembang Tondon Matallo, Tondon District, North Toraja Regency. This research includes qualitative research with data collection methods using interviews, observation and documentation. The research results show that the management of Village Assets in Lembang Tondon Matallo has not been optimal. Of the series of stages in Village Asset Management, there are still several stages that have not been implemented by employees in Lembang, such as the asset security stage where there are still assets in the form of land and buildings that do not yet have land certificates because they have not been handed over. Apart from that, another Village Asset Management stage that has not been implemented by Lembang is asset write-off, where assets that have experienced depreciation and no longer have value are still recorded in the village asset report.

Co-Authors Ade Lisa Matasik Adewidar Marano Pata'dungan Agustinus Mantong Alfonsius Atok Nahak Alfonso Cornelius Althon K. Pongtuluran Ayu Prastika Benedikta Olga Pauta Chrismesi Pagiu Dandi Saputra Devianti Limbong Dhea Toding Pasak Dian Intan Tangkeallo Dina Ramba' Dwibin Kannapadang Edianus Edianus Enjelin Kondorura Erna Karangan Esra Tandira’ba Friscilia Filadelvia Grace Sriati Mengga Ichin Rante Allo Isak Pasulu Jemi Pabisangan Tahirs Jens Batara Marewa Lipa Banne Ludia Sini Marinus Ronal Marinus Ronal Maylti Rante Pala Mercyliani Rerung Mince Batara Randi Tangdialla Selin Bessoran Palulun Srisetyawani Bandaso Trevi Claudia Lestari Westerini Lusdani Willy Yavet Tandirerung Wilma Dian Ardiyanti Winta Panimba Yonaldes Qreistamara Sarunan Putra Yuni Anggriani

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