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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 Jurnal Informasi Pengabdian Masyarakat OIKONOMIA: Journal of Economics and Management Science Jurnal Pengabdian Kepada Masyarakat Master Manajemen Moneter : Jurnal Ekonomi dan Keuangan Mengabdi: Jurnal Hasil Kegiatan Bersama Masyarakat Panggung Kebaikan : Jurnal Pengabdian Sosial Svarga Pena: Jurnal Pengabdian Kepada Masyarakat ALKHIDMAH: Jurnal Pengabdian dan Kemitraan Masyarakat
Yohanis Lotong Ta'dung
Ekonomi, Universitas Kristen Indonesia Toraja
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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The Meaning Of Village Fund Financial Accountability In Lembang Buntu La'bo' (A Phenomenology Study) Yohanis Lotong Ta’dung; Dwibin Kannapadang
Al-Kharaj: Journal of Islamic Economic and Business Vol. 7 No. 1 (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.v7i1.7089

Abstract

This research aims to detect and understand the meaning of financial accountability of village funds in Lembang Buntu La'bo' Tana Toraja from a phenomenological perspective. This research was conducted in Lembang Buntu La'bo' with Lembang financial management actors as the informants. This research uses an interpretive paradigm with a phenomenological approach. The results of this study indicate that the meaning of financial accountability starts from the planning, implementation, reporting and accountability processes. This research is expected to contribute knowledge in the form of theory development, becoming additional literature on the behavior of Lembang financial management actors towards financial accountability practices. Transparency and accountability are the spirit of accountability accounting.
Pengembangan Usaha Kue Bolu Coklat Brownies Sq-Five Maylti Rante Pala; Selin Bessoran Palulun; Ayu Prastika; Enjelin Kondorura; Yohanis Lotong Ta’dung
Jurnal Pengabdian Kepada Masyarakat Vol. 1 No. 3 (2022): September: Jurnal Pengabdian Kepada Masyarakat
Publisher : Sekolah Tinggi Pastoral Kateketik Santo Fransiskus Assisi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jpkm.v1i3.283

Abstract

Dessert boxes are one of the dessert (cake) snack products that are currently in great demand among consumers. Sweet foods arranged in transparent boxes usually consist of several layers. such as sponge cake, sweet cream, a pinch of cocoa powder, dry cakes as decoration. The aim of this business is to gain experience by learning entrepreneurship while making a profit, giving motivation to the young generation of Indonesia to always have ideas to produce a product that has value. benefits for himself and the community, enlivening the culinary variety. add to the creation of a special food menu, the raw materials used are easy to get. And the aim is to find out the current financial condition of the business or business and to see the impact of the business on the community economy together.
Pengaruh Gaya Hidup dan Kemudahan Bertransaksi terhadap Keputusan Menggunakan QRIS pada Mahasiswa Manajemen UKI Toraja Vivi Gloria Anggreini; Yohanis Lotong Ta’dung
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.v4i2.663

Abstract

This study aims to analyze the influence of lifestyle and transaction convenience on the decision of Management students at the Indonesian Christian University (UKI) Toraja to use QRIS. The research employed a quantitative approach with a sample of 82 students from the 2022 cohort, selected using purposive sampling. The collected data were analyzed using multiple linear regression to examine the effect of the independent variables on the decision to use QRIS. The results indicate that, partially, lifestyle has a positive and significant effect on the decision to use QRIS. The same applies to transaction convenience, which significantly encourages students to adopt this digital payment system. Simultaneously, both variables were also found to have a significant influence on the decision to use QRIS, with a coefficient of determination of 0.504. This indicates that 50.4% of the variation in students’ decisions to use QRIS can be explained by lifestyle and transaction convenience, while the remaining portion is influenced by other factors beyond this study. In conclusion, the adoption of QRIS by students is driven by a lifestyle that is adaptive to new technology and reinforced by their perception of the efficiency and practicality offered by this digital payment system. This study provides valuable insights for developing strategies to educate and promote QRIS among students.
TINGKAT KEPUASAN PELANGGAN TERHADAP KUALITAS PELAYANAN PADA GANDRIAL COFFESHOP DI KECAMATAN MAKALE KABUPATEN TANA TORAJA Esra Tandira’ba; Dina Ramba; Yohanis Lotong Ta’dung; Westerini Lusdani
Prosiding Seminar Nasional Manajemen dan Ekonomi Vol. 1 No. 2 (2022): Desember : Prosiding Seminar Nasional Manajemen dan Ekonomi
Publisher : Universitas Kristen Indonesia Toraja

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (134.97 KB) | DOI: 10.59024/semnas.v1i2.23

Abstract

Penelitian ini bertujuan untuk mengetahui tingkat kepuasan pelanggan terhadap kualitas pelayanan pada Gandrial Coffee Shop di Kecamatan Makale Kabupaten Tana Toraja. Jenis penelitian yang digunakan dalam penelitian ini adalah penelitian deskriptif kualitatif. Teknik pengumpulan data yang digunakan yaitu dengan penelitian kepustakaan dan penelitian lapangan melalui prosedur pengumpulan data yaitu observasi, wawancara, kuesioner dan dokumentasi. Teknik analisis data yang digunakan yaitu menggunakan rumus CSI dil lengkapi dengan tabel customer satisfaction index (CSI). Hasil dari penelitian ini yaitu 82% menunjukkan bahwa tingkat kepuasan pelanggan terhadap kualitas pelayanan pada Gandrial Coffee Shop di Kecamatan Makale Kabupaten Tana Toraja berada pada kategori sangat puas.
Pertanian Organik Sebagai Upaya Peningkatan Perekonomian Masyarakat di Lembang Basokan Stefani Marina Palimbong; Olivia Devi Yulian Pompeng; Astriwati Biringkanae; Lisa Kurniasari Wibisono; Elisabet Pali; Yohanis Lotong Ta’dung
Svarga Pena : Jurnal Pengabdian Kepada Masyarakat Vol. 2 No. 4 (2025): Desember :Svarga Pena : Jurnal Pengabdian Kepada Masyarakat
Publisher : Universitas Veteran Bangun Nusantara Sukoharjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62951/svargapena.v2i4.185

Abstract

Organic farming is a farming system that emphasizes the use of natural ingredients without the use of synthetic chemicals, making it more environmentally friendly and sustainable. The implementation of organic farming not only aims to preserve the environment but also has the potential to increase productivity and community economic well-being. This training and outreach activity was held in Lembang Basokan, Nanggala District, North Toraja Regency, with the aim of increasing community understanding and skills regarding organic farming methods. The main focus of this activity was the use of natural liquid organic fertilizer, which is easy to make, environmentally friendly, and has greater benefits for plant growth and health. The implementation method included counseling, demonstrations of liquid organic fertilizer production, and interactive discussions with the community. The outreach strategy was designed in a communicative and participatory manner to attract community interest and encourage active participation throughout the activity. The results of this activity indicate an increased community understanding of the concept of organic farming and the benefits of using liquid organic fertilizer. Furthermore, the community also expressed interest in implementing organic farming practices as an alternative to increase agricultural yields and improve the family economy. Therefore, this organic farming training and outreach activity is expected to be the first step in developing sustainable agriculture in Lembang Basokan.
ANALISIS PENGELOLAAN KEUANGAN USAHA MANIK-MANIK DI KECAMATAN KESU’ KABUPATEN TORAJA UTARA Yohanis Lotong Ta’dung; Friscilia Filadelvia
Journal of Management and Social Sciences Vol. 2 No. 1 (2023): Februari : Journal of Management and Social Sciences
Publisher : Sekolah Tinggi Ilmu Administrasi Yappi Makassar Jl. Sumba no 46, Kota Makassar, Sulawesi Selatan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jimas.v2i1.237

Abstract

Persoalan dalam penelitian adalah bagaimana pengelolaan keuangan yang diterapkan oleh Usaha Manik-Manik di Kecamatan Kesu’ Kabupaten Toraja Utara. Tujuan dari penelitian ini adalah untuk mengetahui bagaimana pengelolaan keuangan, mencakup perencanaan, pencatatan, pelaporan, dan pengendalian. Jenis penelitian ini adalah deskriptif kualitatif. Jenis data yang digunakan ialah data primer yaitu data yang diperoleh atau dikumpulkan langsung di lapangan melalui wawancara dengan informasi yang berkaitan dengan masalah penelitian dan data lainnya yang berhubungan dengan masalah penelitian. Hasil penelitian menunjukan bahwa hasil pengelolaan Keuangan Usaha Manik-manik Di Kecamatan Kesu’ Kabupaten Toraja Utara tidak menerapkan pengelolaan keuangan yang terdiri dari perencanaan, pencatatan, pelaporan, dan pengendalian.
Sosialiasi Pentingya mempertahankan dan melestarikan Alat musik tradisional Geso-geso kepada Generasi milenial di Lembang Randan Batu, Tana Toraja Yohanis Lotong Ta’dung; Dwibin Kannapadang; Chrismesi Pagiu; Jens Batara Marewa; Althon K. Pongtuluran
ALKHIDMAH: Jurnal Pengabdian dan Kemitraan Masyarakat Vol. 1 No. 3 (2023): Juli : Jurnal Pengabdian dan Kemitraan Masyarakat
Publisher : LP3M INSTITUT KH YAZID KARIMULLAH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59246/alkhidmah.v1i3.463

Abstract

Art is an expressive embodiment of culture in Toraja. One of its manifestations is through traditional musical instruments, one of which is the geso-geso musical instrument. Geso-geso is a traditional musical instrument that is played by swiping. This traditional musical instrument is made with special raw materials that have strong and hard properties. In addition there are also parts of the shell which are covered with materials such as animal skins. This section will later function as a loudspeaker membrane. The tool used for swiping is made of wood fiber or you can also use palm fiber. The fibers that will be used for swiping are tied to a rattan. The Millennial Generation is the generation that will take care of preserving it. Millennials should be able to innovate traditional musical instruments to be cooler and more beautiful according to their wishes and be creative. That way the musical instruments inherited from our ancestors will not be easily lost or eroded by modern musical instruments.
Pendampingan Pengelolaan Keuangan untuk Mendorong Peningkatan Pendapatan Pengelola Objek Wisata Tampang Allo Westerini Lusdani; Yohanis Lotong Ta’dung; Chrismesi Pagiu; Rati Pundissing
Jurnal Informasi Pengabdian Masyarakat Vol. 4 No. 2 (2026): Mei :Jurnal Informasi Pengabdian Masyarakat
Publisher : Institut Nalanda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47861/jipm-nalanda.v4i2.2462

Abstract

Tampang Allo Tourism Object is one of the local tourism potentials that can be developed as a source of community income. However, financial management that has not been planned and structured properly remains one of the main obstacles in optimizing tourism revenue. This community service activity aims to improve the understanding and skills of tourism managers in recording financial transactions, preparing simple financial reports, classifying sources of income and expenses, and planning the use of funds more effectively. The activity was implemented using a participatory approach through initial observation, interviews, problem identification, financial management training, practical mentoring, monitoring, and evaluation. The results show that the managers began to understand the importance of recording income and expenses regularly, separating operational funds, and using financial reports as a basis for determining tourism development priorities. This mentoring activity also encouraged the involvement of managers and the local community in managing tourism revenue more transparently and responsibly. The implication of this activity is the improvement of managers’ capacity in organizing tourism financial management, which can support decision-making, cost control, facility maintenance, promotion, and sustainable income growth.
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.
The Meaning Of Financial Transparency In Toraja Church Services: A Phenomenological Study Of Council Practices In The Perindingan Congregation Of The Klasis Sillanan Yohanis Lotong Ta’dung; Marinus Ronal
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.v7i4.8423

Abstract

This study explores the meaning of financial transparency within the church services of the Perindingan Congregation, Klasis Sillanan, Toraja Church. Using a phenomenological approach, this research seeks to uncover the lived experiences, perceptions, and interpretations of church council members regarding the practice of financial management and reporting. Data were collected through in-depth interviews, observations, and documentation to capture the essence of transparency as experienced in daily church activities. The findings reveal that financial transparency is not merely understood as accountability in managing church funds but also as a reflection of spiritual integrity, collective trust, and social harmony within the congregation. The study highlights that transparent financial practices strengthen the congregation’s faith in leadership, foster participation, and sustain the moral foundation of church governance. This research contributes to the broader understanding of how ethical and spiritual values shape financial accountability in faith-based institutions.
Co-Authors Ade Lisa Matasik Adewidar Marano Pata'dungan Agustinus Mantong Alfonsius Atok Nahak Alfonso Cornelius Althon K. Pongtuluran Ayu Prastika Benedikta Olga Pauta Biringkanae, Astriwati Chrismesi Pagiu Dandi Saputra Devianti Limbong Dhea Toding Pasak Dian Intan Tangkeallo Dina Ramba' Dwibin Kannapadang Edianus Edianus Elisabet Pali 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 Lisa Kurniasari Wibisono Ludia Sini Marinus Ronal Marinus Ronal Maylti Rante Pala Mercyliani Rerung Mince Batara Olivia Devi Yulian Pompeng Randi Tangdialla Selin Bessoran Palulun Srisetyawani Bandaso Stefani Marina Palimbong Trevi Claudia Lestari Vivi Gloria Anggreini Westerini Lusdani Willy Yavet Tandirerung Wilma Dian Ardiyanti Winta Panimba Yonaldes Qreistamara Sarunan Putra Yuni Anggriani