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All Journal JOURNAL OF SCIENCE AND SOCIAL RESEARCH Jurnal Review Pendidikan dan Pengajaran (JRPP) Jurnal Ilmiah Edunomika (JIE) Al-Kharaj: Journal of Islamic Economic and Business Community Development Journal: Jurnal Pengabdian Masyarakat Indonesian Journal of Engagement, Community Services, Empowerment and Development (IJECSED) Jurnal Ekonomi Jurnal Tadbir Peradaban JURNAL EKONOMI, BISNIS DAN TERAPAN (JESIT) MES Management Journal NUSANTARA: Jurnal Pengabdian Kepada Masyarakat CEMERLANG :Jurnal Manajemen dan Ekonomi Bisnis Sewagati: Jurnal Pengabdian Masyarakat Indonesia Jurnal Publikasi Ilmu Manajemen Innovative: Journal Of Social Science Research Prosiding Seminar Nasional Manajemen dan Ekonomi Jurnal Riset Manajemen dan Ekonomi Jurnal Riset Akuntansi Jurnal Riset Ekonomi dan Akuntansi Jurnal Manuhara: Pusat Penelitian Ilmu Manajemen Dan Bisnis El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Ardhi: Jurnal Pengabdian dalam Negri Pelayanan Unggulan: Jurnal Pengabdian Masyarakat Terapan Panggung Kebaikan : Jurnal Pengabdian Sosial Jurnal Ekonomi, Manajemen, Akuntansi Prosiding Seminar Nasional Ilmu Manajemen Kewirausahaan dan Bisnis KREATIF: Jurnal Pengabdian Masyarakat Nusantara
Marinus Ronal Marinus Ronal
Prodi Manajemen, Fakultas Ekonomi, Universitas Kristen Indonesia Toraja, Indonesia
Religion Agriculture, Biological Sciences & Forestry Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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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.
PENGARUH STRES KERJA DAN BUDAYA KERJA TERHADAP KINERJA PEGAWAI PADA KANTOR DINAS PENDIDIKAN KABUPATEN TORAJA UTARA Melvipatricia Ampu Lembang; Jens Batara Marewa; Marinus Ronal
JOURNAL OF SCIENCE AND SOCIAL RESEARCH Vol. 9 No. 4 (2026): August 2026 (1)
Publisher : Smart Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54314/jssr.v9i4.6832

Abstract

This study aims to examine the effect of work stress and work culture on employee performance at the Education Office of North Toraja Regency. A quantitative research approach was employed using questionnaires and documentation for data collection. The study involved 46 employees, all of whom were selected as respondents through a census sampling technique. Data were analyzed using IBM SPSS with multiple linear regression, t-test, and F-test. The results revealed that work stress had no significant effect on employee performance, as indicated by a calculated t-value of -1.690, which was lower than the critical t-value of 2.016, with a significance level of 0.098 (>0.05). In contrast, work culture had a positive and significant effect on employee performance, with a calculated t-value of 5.525, exceeding the critical value of 2.016 and a significance level of 0.000 (<0.05). Simultaneously, work stress and work culture significantly influenced employee performance, as evidenced by an F-value of 19.563, which was greater than the F-table value of 3.21, with a significance level of 0.000 (<0.05). These findings indicate that work culture is the dominant factor in improving employee performance.  
Analisis Perilaku Keuangan pada Pelaku UMKM di Kelurahan Tarongko Kecamatan Makale Kabupaten Tana Toraja Adelia Risti Febriani; Marinus Ronal; Helba Rundupadang
Jurnal Manuhara : Pusat Penelitian Ilmu Manajemen dan Bisnis Vol. 4 No. 2 (2026): April : Jurnal Manuhara : Pusat Penelitian Ilmu Manajemen dan Bisnis
Publisher : Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/manuhara.v4i2.2764

Abstract

Penelitian ini bertujuan untuk menganalisis perilaku keuangan pelaku Usaha Mikro, Kecil, dan Menengah (UMKM) kios eceran di Kelurahan Tarongko, Kecamatan Makale, Kabupaten Tana Toraja. Metode penelitian yang digunakan adalah kualitatif deskriptif dengan fokus pada praktik pengelolaan keuangan sehari-hari. Hasil penelitian menunjukkan bahwa perilaku keuangan telah diterapkan oleh pelaku kios eceran, namun belum dilakukan secara konsisten. Pencatatan keuangan masih bersifat sederhana dan belum mencakup seluruh transaksi usaha. Sebagian pemilik kios telah melakukan pemisahan antara keuangan pribadi dan usaha, sementara sebagian lainnya masih mencampurkannya dalam kondisi tertentu. Perencanaan keuangan dilakukan melalui penentuan prioritas pembelian, penyisihan hasil usaha, serta rencana pengembangan, meskipun penerapannya berbeda-beda antar pelaku. Secara umum, perilaku keuangan pelaku kios eceran masih sederhana dan praktis, sehingga belum sepenuhnya mendukung pengelolaan usaha yang lebih terstruktur dan berkelanjutan. Temuan ini menegaskan perlunya peningkatan kapasitas pelaku UMKM dalam pencatatan, pemisahan, dan perencanaan keuangan agar dapat meningkatkan keberlangsungan usaha serta memperkuat kontribusi terhadap perekonomian lokal.
Co-Authors Abedneigo C. Rambulangi Adelia Risti Febriani Adewidar Marano Pata'dungan Albert Agus Massua Alexander Rinto TalluBali Alfonso Cornelius Althon K. Pongtuluran Aris Sarangnga' Bintan, Elim Febrianty Biringkanae, Astriwati Chrismesi Pagiu Desrianti Ruru Desrianti Ruru Elisabet Pali Elpasira Nirma Erna Karangan Febi Andaki Grace Sriati Mengga Helba Rundupadang Ira Bassang Isak Pasulu Jemi Pabisangan Tahirs Jens B Marewa Jens Batara Marewa Jensi Sanda Pabisa Jevita Joni Katemba, Regina Ma’tan Lisa .K. Wibisono Lisa Kurniasari Wibisono Marchelin Marchelin, Marchelin Marniat, Marniat Masiku, Sumardianto Ishak Matana, Mutiara Melvipatricia Ampu Lembang Meti, Martina Mey Enggane Limbongan Olivia Oktevi Alexander Pakulla, Wanni Rati Kussu Rati Kussu Regina Ma’tan Katemba Reman Liling Pongtasik Srisetyawani Bandaso Stefani Marina Palimbong Tandi, Febrianti Valensia, Feny Feronicha Wibisono, Lisa .K. Willy Yavet Tandirerung Wilma Dian Ardiyanti Winta Panimba Yohanis Lotong Ta'dung Yolanda Basongan