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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) Jurnal Bisnis Mahasiswa 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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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.
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
Co-Authors Ade Lisa Matasik Adewidar Marano Pata'dungan Agustinus Mantong Alfonsius Atok Nahak Alfonso Cornelius Althon K. Pongtuluran Ayu Prastika Benedikta Olga Pauta Berlianti B. R Berlianti B. R Biringkanae, Astriwati Chindy Delvin Tangdilintin Chrismesi Pagiu Dandi Saputra Devianti Limbong Dhea Toding Pasak Dian Intan Tangkeallo Dina Ramba' Dwibin Kannapadang Edianus Edianus 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 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 Pauta, Benedikta Olga Randi Tangdialla Selin Bessoran Palulun Sini, Ludia 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