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All Journal Jurnal Ilmiah Edunomika (JIE) Jurnal Bisnis Mahasiswa Jurnal Tadbir Peradaban JURNAL EKONOMI, BISNIS DAN TERAPAN (JESIT) Jurnal Ekonomi Bisnis dan Akuntansi Jurnal Ekonomika Dan Bisnis NUSANTARA: Jurnal Pengabdian Kepada Masyarakat CEMERLANG :Jurnal Manajemen dan Ekonomi Bisnis Proceeding of The International Conference on Economics and Business Jurnal Masyarakat Mengabdi Nusantara Jurnal Manajemen dan Ekonomi Kreatif Jurnal Nusantara Berbakti Prosiding Seminar Nasional Manajemen dan Ekonomi Alkhidmah: Jurnal Pengabdian dan Kemitraan Masyarakat JEBD Moneter : Jurnal Ekonomi dan Keuangan Mengabdi: Jurnal Hasil Kegiatan Bersama Masyarakat Journal of Innovative and Creativity Ardhi: Jurnal Pengabdian dalam Negri AgroSainT: Jurnal Ilmiah Vifada Management and Social Sciences Pelayanan Unggulan: Jurnal Pengabdian Masyarakat Terapan Jurnal Ekonomi, Manajemen, Akuntansi Jurnal Pengabdian Kepada Masyarakat Indonesia

Isak Pasulu

Universitas Kristen Indonesia Toraja

Author-ID : 5573279

Religion Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Mechanical Engineering Physics Public Health Social Sciences Other

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Business Competition in the Era of Technology: Shifting the 4P to 4C Lisa Kurniasari Wibisono; Isak Pasulu
Proceeding of The International Conference on Economics and Business Vol. 1 No. 2 (2022): Proceeding of The International Conference on Economics and Business
Publisher : Universitas Kristen Indonesia Toraja

Micro, small and medium enterprises (MSMEs) play a vital role in economic development and growth, especially in Indonesia. It is widely recognized that MSMEs are very important be-cause of their main characteristics that distinguish them from large enterprises, especially because MSMEs are labour-intensive enterprises, exist in all locations, especially in rural areas, are more dependent on local raw materials, and are the main providers of goods and services. Along with the development of the mindset of the community, the majority of MSME actors have also changed their mindset in determining the marketing strategy used, from product orientation, consumer orientation, value orientation, technology orientation and to build the super smart society. Business digitalization also evolve the marketing mix from 4P (product, place, price and promotion) to 4C (co-creation, currency, communal activation, and conversation). However, there are barriers in the face of digitalization economy, including technology adoption and cyber-crime.

Pengaruh Online Shop Terhadap Minat Beli Barang Secara Online Pada Mahasiswa Fakultas Ekonomi Universitas Kristen Indonesia Toraja Afika Afika; Olivia Devi Yulian P; Isak Pasulu
Prosiding Seminar Nasional Manajemen dan Ekonomi Vol. 2 No. 1 (2023): Juni: 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.v2i1.185

The purpose of this study was to determine the effect of the online shop on the intention to buy goods online in students of the Faculty of Economics, Indonesian Christian University, Toraja. The type of research used is descriptive quantitative. The data analysis technique used in the study of the influence of the online shop on the interest in buying goods online is simple linear regression analysis, using validity tests, reliability tests and hypothesis testing. Furthermore, the data were analyzed using IBM SPSS Statistics software version 23. The independent variable (X) in this study was Online Shop and the dependent variable (Y) was Purchase Interest. There is a significant effect between the Online Shop on Buying Interest, it is known that based on the calculation results of the value 2.353> 2.035 with a significant value of 0.025 <0.05, then HO is rejected and H1 is accepted which means there is a significant (significant) effect between the Online Shop variable (X) and Purchase Interest variable (Y)

EFEKTIVITAS PENGELOLAAN PAJAK BUMI DAN BANGUNAN DI KECAMATAN BANGKELEKILA KABUPATEN TORAJA UTARA Isak Pasulu'
AgroSainT Vol 6 No 1 (2015)
Publisher : Lembaga Penelitian dan Pengabdian Kepada Masyarakat Universitas Kristen Indonesia Toraja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47178/agro.v6i1.728

Salah satu penerimaan bagi daerah ialah Pajak Bumi dan Bangunan yang disingkat PBB. PBB merupakan pajak langsung yang pemungutannya langsung diserahkan kepada wajib pajak dan saat terutangnya pada awal tahun berikutnya. PBB merupakan pajak obyektif dengan obyek pajaknya berupa tanah dan atau bangunan yang menentukan terutang pajak atau tidaknya. Berdasarkan data pada DPPKAD Kabupaten Toraja Utara bahwa salah satu kecamatan yang relaisasinya mencapai 100 % selama tiga tahun berturut-turut (2011, 2012,2013) adalah Kecamatan Bangkelekila’. Keberhasilan tersebut tentu dapat dicapai karena adanya kerjasama semua pihak yang terkait dengan pemungutan PBB di Kecamatan Bangkelekila’. Tujuan penelitian ini adalah untuk menjawab permasalahan yang telah dirumuskan di atas, yaitu: “Untuk mengetahui efektivitas pengelolaan Pajak Bumi dan Bangunan di Kecamatan Bangkelekila“.Jenis penelitian yang dilakukan ini adalah penelitian deskriptif, yang berarti berupaya menggambarkan secara umum tentang masalah yang di teliti, tentang efektivitas pengelolaan Pajak Bumi dan Bangunan di Kecamatan Bangkelekila’, Kabupaten Toraja Utara. Kesimpulan yang merupakan gambaran menyeluruh dari hasil pembahasan, yang dapat dikemukakan sebagai berikut : (1) Efektivitas Pengelolaan Pajak Bumi dan Bangunan pada Kecamatan Bangkelekila’ ditinjau dari aspek perencanaan adalah berlaku efektif dimana aparat pajak mampu melaksanakan perencanaan yang baik terhadap pengelolaan Pajak Bumi dan Bangunan dalam hal ini pendataan objek dan subjek Pajak Bumi dan Bangunan. Hal ini juga dibuktikan dengan pencapaian target penerimaan dari tahun ke tahun. (2) Efektivitas Pengelolaan Pajak Bumi dan Bangunan pada Kecamatan Bangkelekila’ ditinjau dari aspek pengorganisasian adalah berlaku cukup efektif. Para aparat mampu melakukan tugasnya dengan baik dalam mengelola Pajak Bumi dan Bangunan di Kecamatan Bangkelekila’. kinerja pegawai dalam pengelolaan Pajak Bumi dan Bangunan secara keseluruhan sudah menjalankan tugasnya dengan baik dengan melaksanakan kewajiban dan tanggungjawabnya dengan sungguhsungguh dan efektif. (3) Efektivitas Pengelolaan Pajak Bumi dan Bangunan pada Kecamatan Bangkelekila’ ditinjau dari aspek penggerakan adalah berlaku efektif. Dimana pegawai bekerja sesuai dengan pembagian tugasnya masing-masing dalam upaya mencapai tujuan yang telah 95 direncanakan secara terampil dan memiliki rasa tanggung jawab yang tinggi dalam pengelolaan Pajak Bumi dan Bangunan. (4)Efektivitas Pengelolaan Pajak Bumi dan Bangunan pada Kecamatan Bangkelekila’ ditinjau dari aspek pengawasan adalah berlaku kurang efektif. Dimana masih terjadi penyelewengan dalam pemungutan Pajak Bumi dan Bangunan. Meskipun hal tersebut dapat terselesaikan pegawai perlu mengoptimalkan pelaksanaan pengawasan secara rutin terhadap pengelolaan Pajak Bumi dan Bangunan untuk meminimalkan terjadinya tingkat kesalahan dan pelanggaran dalam pelaksanaan pengelolaan Pajak Bumi dan Bangunan yang berhubungan dangan terjadinya penyelewengan dalam pemungutan pajak, penyimpangan, pemborosan, pelanggaran, hambatan dan kegagalan dalam pengelolaan Pajak Bumi dan Bangunan.

Analisis Perilaku Konsumen Dalam Keputusan Pembelian Roti Pada Toko Mama Kanae Bakery Viola Natadoan Randalayuk; Isak Pasulu; Olivia D.Y. Pompeng
Jurnal Ekonomi dan Bisnis Digital Vol. 2 No. 1 (2024): Juli - September
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar

This research aims to analyze consumer behavior in the decision-making process of purchasing bread at Mama Kanae Bakery. The research method employed is a survey conducted through interviews with the store's customers. Data were collected from respondents who are active consumers of Mama Kanae Bakery. The analysis results indicate that psychological factors play the most significant role in the decision-making process of purchasing bread at the store. Factors such as perceived product quality, taste value, and brand value have a significant impact on consumer purchasing decisions. Additionally, brand image and previous experiences are also key factors influencing consumer perceptions of bread products at Mama Kanae Bakery.

Pengukuran Kualitas Pelayanan Publik Berdasarkan Permenpan No 14 Tahun 2017 pada Puskemas Sanggalangi’ Kabupaten Toraja Utara Pasulu, Isak; Pali, Elisabet
Jurnal Ekonomi, Bisnis dan Terapan (JESIT) Vol. 2 No. 1 (2021): Jurnal Ekonomi, Bisnis dan Terapan (JESIT)
Publisher : UKI Toraja Press

Public services quality as measured by community satisfaction as service users are the main benchmar to determining the success of public organizations in carrying out their duties. Focus of this research is community satisfaction regarding the quality of public services at the Puskesmas Sanggalangi' Toraja Utara. The method used is descriptive quantitative. The sampling technique was incidental sampling, with a sample of 100 respondents. The quality of public services was measured Permenpan-RB Indonesia Number 16 of 2014 concerning Guidelines for Survey of Community Satisfaction on Public Service Delivery. The results of the analysis regarding the quality of public services at the Sanggalangi Public Health Center in North Toraja Regency in 2020 obtained an IKM value of 82.67 which means that public satisfaction with the quality of public services at the Puskesmas Sanggalangi' Toraja Utara is good category based on Permenpan-RB No. 14 of 2017.

Analisis Harga Pokok Penjualan Produk Lampu Hias Pada Toko Sentosa Listrik di Kabupaten Toraja Utara Ta'dung, Yohanis Lotong; Marewa, Jens Batara; Pasulu, Isak
Jurnal Ekonomi, Bisnis dan Terapan (JESIT) Vol. 3 No. 1 (2022): Jurnal Ekonomi, Bisnis dan Terapan (JESIT)
Publisher : UKI Toraja Press

This study aims to determine the cost of goods sold for decorative lighting products at the Sentosa Electric Store in North Toraja Regency. The method used in this study is a quantitative method by identifying and collecting data in the form of numbers by describing the cost of goods sold by analyzing the research object. Data collection techniques and data analysis in this study were through literature study by studying literature such as books, research journals in the library and field studies by conducting observations and interviews with the formula for calculating the cost of goods sold. The results of this study indicate the cost of goods sold for decorative lighting products at the Sentosa Electric Store in North Toraja Regency, the cost of goods sold is Rp. 212,201,250. from the initial inventory of merchandise amounting to Rp. 82.890.000 plus purchases of Rp. 168.205,000 plus the purchase of transportation expenses of Rp. 24,000,000 so that a net purchase of Rp. 192,205,000 plus the cost of goods ready for sale amounted to Rp. 275,095. 000 then deducted the ending inventory of goods as of December 31, 2020 of Rp. 62,893,750 so that the total cost of goods sold is obtained.

Penyuluhan Pembuatan Desain Packaging dan Digitalisasi Sosial Media kepada Pengrajin Manik-Manik di Lembang Angin-Angin Gabryella Ivanka Rerungan; Claudio Claudio; Emilio Juan Pablo; Efraim Kevin; Etha Sandarinding; Isak Pasulu
Nusantara: Jurnal Pengabdian kepada Masyarakat Vol. 2 No. 1 (2022): Februari: Jurnal Pengabdian Kepada Masyarakat
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/nusantara.v2i1.2538

The work program for creating logo and packaging designs as well as digital technology is a service to the community engaged in the production business of bead craftsmen in Lembang Angin- Angin. These bead craftsmen have been established in Lembang Angin-angin for a long time, but their marketing methods are still very minimal and there is a lack of community skills related to UMKM. Therefore, these UMKM need to be given counseling about the importance of branding and the use of digital marketing so that their marketing system can be better so that they can expand the target market coverage and support marketing activities through business accounts on digital media. The method used is by providing counseling in the form of making a logo. , packaging and training on how to manage digital media for selling beads. This program has the potential to increase the sales appeal of beaded products, as well as serve as a symbol of product identity to make it easier for consumers to remember the product. This will support increased marketing activities and increase sales of the bead business.

Analisis Efektivitas Pengelolaan Dana Bantuan Operasional Sekolah (Dana BOS) Pada SMA Katolik Rantepao, Toraja Utara Yohanis Lotong Ta’dung; Isak Pasulu; Dwibin Kannapadang; Jens Batara Marewa
CEMERLANG : Jurnal Manajemen dan Ekonomi Bisnis Vol. 2 No. 2 (2022): CEMERLANG : Jurnal Manajemen dan Ekonomi Bisnis
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/cemerlang.v2i2.327

Penelitian ini bertujuan mengetahui efektivitas pengelolaan dana bantuan operasional sekolah (BOS) pada SMA Katolik Rantepao. Metode yang digunakan dalam penelitian ini adalah metode kuantitatif dimana penelitian tersebut dianalisis, disimpulkan dan disajikan dalam bentuk perhitungan angka. Teknik pengumpulan data dilakukan dengan cara pengambilan data yang berkaitan dengan penelitian di lapangan serta melalui kepustakaan dimana pengumpulan data-datanya dilakukan dengan mempelajari buku-buku, skripi, jurnal yang berkaitan dengan judul penelitian. Teknik analisis data dalam penelitian ini adalah teknik dengan menggunakan rumus dan hasil penelitian ini diperoleh bahwa efektivitas realisasi pengelolaan dana BOS tahap I adalah 101,35 artinya pengelolan dana BOS pada SMA Katolik Rantepao sangat efektif dari anggaran tahap I sebesar 215.100.000, tahap II 100% dengan kriteria efektif dari anggaran Rp 286.800.000 dan tahap III persentasenya 72,51% dengan kriteria kurang efektif karena dari anggaran sebesar Rp 211.950.000 dan realisasinya pada tahap III adalah sebesar Rp 211.950.000.

Exploring Transactional Political Dynamics in the 2020 Regional Head Elections in Toraja Utara Regency: A Social Exchange Theory. Isak Pasulu
Proceeding of The International Conference on Economics and Business Vol. 2 No. 2 (2023): Proceeding of The International Conference on Economics and Business
Publisher : Universitas Kristen Indonesia Toraja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/iceb.v2i2.327

This study analyzes the patterns of transactional politics between candidates and donors in the 2020 Simultaneous Regional Head Elections in Toraja Utara Regency. By adopting the perspective of social exchange theory, this research reveals the dynamics of the relationship between candidates and donors in soliciting financial support for their campaigns. A qualitative descriptive method was employed to gather data through in-depth interviews, observations, and documentation. The research findings indicate that the required funding for candidates ranged from 50 to 80 billion IDR during the 2020 regional elections. This study illustrates that fundraising through family/relatives is carried out based on the strength of emotional ties and shared values within Toraja culture, while businesspersons offer support in order to gain future political advantages and power. The theoretical implications of this research link the relationship between intrinsic and extrinsic exchanges, highlighting their impact on political dynamics and social change in the region.

Pengaruh Harga Dan Lokasi Terhadap Keputusan Pembelian Pada Sultan Coffee Bangun Rara’; Isak Pasulu; Dwibin Kannapadang
Jurnal Ekonomi Bisnis dan Akuntansi Vol. 3 No. 3 (2023): Desember : Jurnal Ekonomi Bisnis dan Akuntansi (JEBAKU)
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jebaku.v3i3.2854

The research method used in this study is quantitative research with a sample of 70 Sultan Coffee consumers. The data analysis technique used in this study is a multiple linear regression test using SPSS version 25.0 The results of this study show that partially price variables have a significant effect on purchasing decisions, location variables have a significant effect on purchasing decisions. Price and location variables simultaneously influence the purchase decision at Sultan Coffee

Co-Authors Abedneigo C. Rambulangi Ade Lisa Matasik Adriana Madya Marampa Afika Afika Althon K. Pongtuluran Andi Arah Pratiwi Topang Astriwari Biringkanae Bangun Rara’ Biringkanae, Astriwati Carolina Paulus Polli Chrismesi Pagiu Claudio Claudio Deddy Cathur Putra Desiliana Dian Intan Tangkeallo Dilla Dilla Dina Ramba' Efraim Kevin Elisabet Pali Emilio Juan Pablo Etha Sandarinding Gabryella Ivanka Rerungan Grace Sriati Mengga Helba Rundupadang Ika Kendek Inestasia Inestasia Jelita Pademme Jemi Pabisangan Tahirs Jens Batara Marewa Liandro Doke Lisa K. Wibisono Lisa Kurniasari W Lisa Kurniasari Wibisono Marinus Ronal Marinus Ronal Marniati Marniati Matasak, Immanuel Melda Ria Saba’ Padatuan membia, tania Mey Enggane Limbongan Mince Batara Olivia D.Y. Pompeng Olivia Devi Y. P Olivia Devi Yulian P Olivia Devi Yulian P Olivia Devi Yulian Pompeng Panginan, Pricilia Wiwin Papayungan, Suharyono Wiranata Parerung, Catrina Aprilla Pompeng, Olivia Devi Y. Reynaldi Batara Londong Allo Sirenden, Desti Stefani M. Palimbong Stefani Marina Palimbong Susandi Kalaba tania membia Viola Natadoan Randalayuk Wansi Tandi Ruru Yanta Sry Paerong Yohanis Lotong Ta'dung

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