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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.
Lifestyle and Financial Literacy: Determining Factors of Consumptive Behaviour Among Students Receiving KIP Scholarships in the Management Study Programme at UKI Toraja Dwibin Kannapadang; Yohanis Lotong Ta’dung
Al-Kharaj: Journal of Islamic Economic and Business Vol. 8 No. 1 (2026): 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.v8i1.8455

Abstract

Consumptive behaviour is a tendency for individuals to purchase or consume goods and services excessively, without considering their actual needs, and often influenced by emotional, social, or trend factors. This study aims to analyse the influence of lifestyle and financial literacy on the consumptive behaviour of students receiving KIP scholarships in the management study programme at UKI Toraja. Sixty-five respondents were selected using proportional random sampling, consisting of four cohorts from 2021 to 2024. Hypothesis testing was conducted using Multiple Regression Analysis with the Statistical Package for the Social Sciences (SPSS) version 26 software tool. The results showed that, partially, lifestyle had a positive and significant effect on consumptive behaviour, while financial literacy had a negative and significant effect on consumptive behaviour. Simultaneously, lifestyle and financial literacy influenced consumptive behaviour. The coefficient of determination R-squared value of 0.524 indicates that the variable of consumptive behaviour of KIP scholarship recipients in the UKI Toraja management study programme is determined by lifestyle and financial literacy by 52.4%, while the remaining 47.6% is determined by factors other than the independent variables in this study.
Analisis kinerja pegawai di Kantor Kecamatan Malimbong Balepe’ Kabupaten Tana Toraja Berlianti B. R Berlianti B. R; Jens Batara Marewa; Yohanis Lotong Ta’dung
Jurnal Bisnis Mahasiswa Vol 6 No 1 (2026): Jurnal Bisnis Mahasiswa
Publisher : PT Aksara Indo Rajawali

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60036/jbm.1050

Abstract

Tujuan – Penelitian ini bertujuan menganalisis kinerja pegawai di Kantor Kecamatan Malimbong Balepe’, Kabupaten Tana Toraja, untuk mengidentifikasi faktor-faktor yang memengaruhi efektivitas pelaksanaan tugas dan menentukan indikator keberhasilan organisasi pemerintahan daerah. Desain/metodologi/pendekatan – Penelitian menggunakan pendekatan kualitatif dengan ruang lingkup pada pegawai Kantor Kecamatan Malimbong Balepe’. Teknik pengumpulan data meliputi observasi, wawancara mendalam, dan analisis dokumentasi, difokuskan pada aspek disiplin kerja serta dukungan infrastruktur. Temuan – Kinerja pegawai secara umum sudah berjalan baik, tetapi masih terkendala oleh disiplin kerja yang kurang optimal dan keterbatasan sarana-prasarana, sehingga menghambat pencapaian target organisasi. Keterbatasan penelitian – Penelitian terbatas pada satu kecamatan saja, sehingga generalisasi ke wilayah lain memerlukan verifikasi lebih lanjut. Saran untuk penelitian selanjutnya mencakup pendekatan kuantitatif dengan sampel lebih luas dan analisis perbandingan antar-kecamatan. Implikasi – Hasil menunjukkan perlunya pembinaan dan pelatihan berkelanjutan untuk meningkatkan disiplin serta penyediaan sarana-prasarana yang memadai, guna mendukung keberhasilan organisasi pemerintahan daerah. Kebaruan – Penelitian ini memberikan analisis kontekstual pertama tentang kinerja pegawai di Kantor Kecamatan Malimbong Balepe’, dengan penekanan pada ketepatan waktu dan infrastruktur sebagai variabel kunci yang jarang dieksplorasi di daerah pegunungan Tana Toraja.
Pengaruh kepemimpinan transformasional dan budaya organisasi terhadap kinerja guru pada SMKN 1 Toraja Utara Chindy Delvin Tangdilintin; Jens Batara Marewa; Yohanis Lotong Ta’dung
Jurnal Bisnis Mahasiswa Vol 6 No 1 (2026): Jurnal Bisnis Mahasiswa
Publisher : PT Aksara Indo Rajawali

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60036/jbm.1051

Abstract

Tujuan – Penelitian ini bertujuan menganalisis pengaruh kepemimpinan transformasional dan budaya organisasi terhadap kinerja guru di satuan pendidikan menengah kejuruan. Desain/metodologi/pendekatan – Pendekatan kuantitatif dengan metode survei menggunakan kuesioner valid kepada guru sebagai responden, dianalisis melalui regresi linear berganda. Temuan – Kepemimpinan transformasional berpengaruh signifikan terhadap kinerja guru. Budaya organisasi juga berpengaruh signifikan. Secara simultan, keduanya memiliki pengaruh signifikan terhadap kinerja guru. Keterbatasan penelitian – Penelitian terbatas pada SMK di wilayah tertentu; generalisasi memerlukan replikasi dengan sampel lebih luas dan variabel moderator seperti kompensasi. Implikasi – Penguatan kepemimpinan inspiratif dan budaya kerja kolaboratif mendukung profesionalisme guru dan mutu pembelajaran. Kebaruan – Menyediakan bukti empiris simultan pengaruh kepemimpinan transformasional dan budaya organisasi pada kinerja guru SMK, jarang dieksplorasi di konteks vokasi Indonesia.
DEVELOPMENT OF TOURISM VILLAGES BASED ON LOCAL WISDOM AS AN EFFORT TO INCREASE COMMUNITY INCOME IN LEMBANG RANDANAN Mercyliani Rerung; Jemi Pabisangan Tahirs; Yohanis Lotong Ta'dung
OIKONOMIA: Journal of Economics and Management Science Vol. 1 No. 3 (2023): OIKONOMIA : Journal of Economic and Management Science
Publisher : CV. Four Son Scholarship

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59165/oikonomia.v1i3 September.38

Abstract

The research problem is what is the role of the community in efforts to increase people's income in Lembang Randanan. The research objective was to determine the development of a tourism village based on local wisdom as an effort to increase people's income in Lembang Randanan. The type of research used is descriptive qualitative research. The type of data used is primary data, namely data obtained or collected directly in the field through interviews with information related to research problems and other data related to this research problem. The results of the study show that Lembang Randanan can be developed into a tourist village because of its many tourism potentials such as natural tourism, man-made tourism and cultural tourism