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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
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 Pengelolaan Aset Lembang : (Studi Kasus: Lembang Tondon Matallo, Kecamatan Tondon, Kabupaten Toraja Utara) Yohanis Lotong Ta’dung; Westerini Lusdani; Dhea Toding Pasak
MASMAN 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

Abstract

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.
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 : Sekolah Tinggi Ilmu Syariah Nurul Qarnain Jember

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.
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.
Pendampingan Pendirian Koperasi Merah Putih di Lembang Tondon Langi, Toraja Utara Winta Panimba; Wilma Dian Ardiyanti; Srisetyawani Bandaso; Yohanis Lotong Ta’dung; Marinus Ronal
Panggung Kebaikan : Jurnal Pengabdian Sosial Vol. 2 No. 3 (2025): Agustus: Panggung Kebaikan : Jurnal Pengabdian Sosial
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62951/panggungkebaikan.v2i3.1953

Abstract

This community service activity was implemented with an educational and participatory approach through outreach activities, lectures, discussions, and intensive mentoring. This activity was aimed at participants in the meeting to establish the Merah Putih Village Cooperative, consisting of various elements of the community, Lembang officials, and several representatives from related sectors who have a direct or indirect relationship with village economic development through cooperatives. The material provided included an understanding of the basics of cooperatives, the benefits of the existence of cooperatives for village communities, as well as the stages or legal and administrative flows in the process of establishing a cooperative in accordance with applicable regulations in Indonesia. In addition, participants were also given insight into the principles of good cooperative governance, financial transparency, member meeting mechanisms, and the distribution of SHU (Surplus Operating Results) fairly and proportionally. The material was delivered through interactive lectures and open discussions that allowed for active participant participation to ask questions, provide suggestions, and express their experiences and hopes for the cooperative that will be formed. The activity continued with mentoring in the process of establishing the cooperative's organizational structure, including the election of administrators, the preparation of AD/ART, and understanding the duties and responsibilities of each element in the cooperative organization. The primary goal of this mentoring activity is to provide comprehensive understanding, increase community capacity to manage cooperatives independently and professionally, and encourage active community participation in productive economic activities through cooperatives. Thus, it is hoped that the Merah Putih Village Cooperative can become a sustainable driving force for the local economy.
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.
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