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All Journal JURNAL AKUNTANSI, MANAJEMEN DAN EKONOMI Jurnal Review Pendidikan dan Pengajaran (JRPP) JURNAL EKSBIS Jurnal Ilmiah Edunomika (JIE) Indonesian Collaboration Journal of Community Services (ICJCS) JURNAL EKONOMI, BISNIS DAN TERAPAN (JESIT) Jurnal Ekonomika Dan Bisnis Proceeding of The International Conference on Economics and Business Sewagati: Jurnal Pengabdian Masyarakat Indonesia Jurnal Masyarakat Mengabdi Nusantara Amare Jurnal Publikasi Ilmu Manajemen Innovative: Journal Of Social Science Research Jurnal Manajemen dan Ekonomi Kreatif Jurnal Nusantara Berbakti Prosiding Seminar Nasional Manajemen dan Ekonomi Jurnal bintang manajemen Maeswara: Jurnal Riset Ilmu Manajemen dan Kewirausahaan Jurnal Manuhara: Pusat Penelitian Ilmu Manajemen Dan Bisnis Riset Ilmu Manajemen Bisnis dan Akuntansi Aspirasi : Publikasi Hasil Pengabdian dan Kegiatan Masyarakat Mengabdi: Jurnal Hasil Kegiatan Bersama Masyarakat Ardhi: Jurnal Pengabdian dalam Negri Jurnal Ekonomi dan Pembangunan Indonesia AgroSainT: Jurnal Ilmiah Vifada Management and Social Sciences Pelayanan Unggulan: Jurnal Pengabdian Masyarakat Terapan Svarga Pena: Jurnal Pengabdian Kepada Masyarakat Jurnal Ekonomi, Manajemen, Akuntansi
Elisabet Pali
Universitas Kristen Indonesia Toraja
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 Mechanical Engineering Physics Public Health Social Sciences Other

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Analisis Kinerja Keuangan Pada PT Telekomunikasi Indonesia Tbk Tahun 2020-2022 Selmiati Tiranda; Elisabet Pali; Adriana Madya Marampa
Jurnal Manajemen dan Ekonomi Kreatif Vol. 1 No. 4 (2023): Oktober : Jurnal Manajemen dan Ekonomi Kreatif
Publisher : Universitas Kristen Indonesia Toraja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59024/jumek.v1i4.214

Abstract

This study aims to analyze the financial performance of PT Telekomunikasi Indonesia Tbk during the 2020-2022 period in terms of liquidity, solvency, activity and profitability ratios. The type of research used is descriptive quantitative research. The type of data used is quantitative data and the data source used is secondary data. The data analysis technique used in this study uses financial ratios. The results of the study show that the financial ratios of PT Telekomunikasi Indonesia Tbk during the period studied show unfavorable performance. The liquidity ratio shows that the company has not maximized its short-term obligations. The solvency ratio shows that the company has the ability to fulfill its long-term obligations. The activity ratio indicates that the company has not been able to utilize and manage its assets to increase sales. Profitability ratios based on ROA and ROE analysis in unfavorable conditions indicate that the company has not maximized in generating satisfactory profits and has not been efficient in the use of capital and returns on net income on capital invested by the company owner. But the NPM analysis shows that the company is able to generate good profits.
Analisis Kinerja Keuangan Anggaran Pendapatan dan Belanja Lembang (APBL) di Lembang Burasia Kecamatan Bittuang Kabupaten Tana Toraja Wandy Desry; Elisabet Pali; Stefani M. Palimbong
Jurnal Bintang Manajemen Vol. 1 No. 4 (2023): Desember : Jurnal Bintang Manajemen
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jubima.v1i4.2263

Abstract

Lembang Financial Performance Analysis is a form of accountability and a manifestation of financial decentralization and authority from the center to lembang. A lembang that is able to manage its finances effectively and efficiently is certainly expected to be able to stimulate the economy through absorption of the budget in productive and potential sectors so that overall it will be able to increase efficiency. In this study, efficiency ratio analysis is used to see how far the Lembang Burasia Government is in managing its regional finances. The results of the calculation of regional financial efficiency ratios average 120%.
Analisis Transparansi dan Akuntabilitas Laporan Keuangan Gereja Toraja pada Jemaat Rembon : Klasis Nonongan Salu, Toraja Utara Lindayanti Bisara; Olivia Devi Yulian Pompeng; Elisabet Pali
EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi Vol. 3 No. 6: September 2024
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/ekoma.v3i6.4530

Abstract

Tujuan dari penelitian ini adalah untuk menganalisis transparansi dan akuntabilitas laporan keuangan Gereja Toraja pada Jemaat Rembon (Klasis Nonongan Salu, Toraja Utara). Penelitian ini menggunakan penelitian kualitatif deskriptif. Teknik analisis data menggunakan analisis komparatif. Berdasarkan hasil penelitian dan pembahasan bahwa transparansi laporan keuangan Gereja Toraja Jemaat Rembon dalam menyajikan dan melaporkan laporan keuangan masih sederhana karena belum mengacu pada Pedoman Umum Pengelolaan Keuangan dan Verifikasi Gereja Toraja. Mengenai akuntabilitas Laporan Keuangan Gereja Toraja Jemaat Rembon belum menerapkan Pedoman Umum Pengelolaan Keuangan karena dalam penyajian laporan keuangan, penyusunan anggaran, pengelolaan kas/dana yang tidak disimpan di rekening, jemaat Rembon tidak mempedomani pedoman yang ada sehingga penyusunannya masih sederhana dan belum sesuai dengan peraturan yang telah di atur dalam pedoman
Analisis Pengelolaan Keuangan pada UMKM dalam Peningkatan Usaha Laundry Fresh dnd Clean di Toraja Utara Selin Bessoran Palulun; Elisabet Pali; Olivia Devi Yulian Pompeng
EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi Vol. 3 No. 6: September 2024
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/ekoma.v3i6.4531

Abstract

Analisis pengelolaan keuangan bertujuan untuk mengetahui bagaimana penerapan pengelolaan keuangan mencangkup penggunaan anggaran, pencatatan, pelaporan, dan pengendalian yang diterapkan pada UMKM dalam peningkatan usaha laundry fresh and clean di Toraja Utara. Penelitian ini menggunakan metode analisis deskriptif kualitatif. Data yang diolah merupakan hasil wawancara dengan pemilik usaha. Metode pengumpulan data yang digunakan dalam penelitian ini observasi, wawancara, dan dokumentasi. Hasil penelitian yang didapat adalah UMKM laundry fresh and clean sudah menerapkan pengelolaan keuangan namun belum sepenuhnya dan masih harus diperbaiki lagi, karena masih melakukan pengelolaan keuangan yang sederhana. Pengelolaan keuangan yang diterapkan pada UMKM ini adalah perencanaan dan penggunaan anggaran, pencatatan yang masih sederhana, dan pengendalian yang masih sederhana. Kerena terbatasnya pengetahuan yang dimiliki pemilik menyebabkan UMKM tidak menerapkan pelaporan dalam pengelolaan keuangan
Analisis Strategi Pengelolaan Keuangan Usaha Kerajinan di Objek Wisata Ke’te Kesu’ Arlianti La’biran; Elisabeth Pali; Jemi Pabisangan Tahirs
EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi Vol. 3 No. 6: September 2024
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/ekoma.v3i6.5325

Abstract

The aim of this research is to find out how financial management strategies include planning, recording, reporting and controlling. This type of research is descriptive qualitative. The type of data used is primary data, namely data obtained or collected directly in the field through interviews with related information showing that the results of the financial management strategy for craft businesses in Kesu' sub-district, North Toraja district do not implement financial management consisting of planning, recording, reporting and control.
Strategi Pengembangan Objek Wisata Tongkonan Papa Batu Di Lembang Banga’ Kecamatan Rembon Kabupaten Tana Toraja Abedneigo Carter Rambulangi; Isak Pasulu; Elisabet Pali; Jemi Pabisangan Tahirs; Liandro Doke
EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi Vol. 4 No. 1: November 2024
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/ekoma.v4i1.5507

Abstract

This research aims to find out strategies that can be used to develop the Tongkonan Papa Batu tourist attraction. The results found that from the overall analysis of the data obtained, that in developing the Tongkonan Papa Batu tourist attraction, several new methods are needed in efforts to improve and manage the Tongkonan Papa Batu tourist attraction, such as building facilities at the Tongkonan Papa Batu tourist attraction, improving road access. towards the location and environmental maintenance of tourist attractions so that in the future the Tongkonan Papa Batu tourist attraction becomes the tourist destination of choice for tourists.
The Influence of Product Quality, Service and Price on Consumer Purchasing Decisions at Aneka Frozen Food and Fruits Mandetek, North Makale Tappi , Serlina; Pali , Elisabet; K. Wibisono , Lisa K. Wibisono
JURNAL EKBIS Vol 26 No 1 (2025): Jurnal Ekbis : Jurnal Analisis,Prediksi dan Informasi
Publisher : Universitas Islam Lamongan

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

Abstract

This research was conducted with the aim of showing the influence of product quality, service quality and price on purchase decisions. The method used in this study is a quantitative method. The data collection technique was carried out by distributing questionnaires, the analysis used was multiple linear regression. The population in this study is consumers buying various frozen food and fruits from Mandetek, North Makale and the sample used was 40 people. Sample selection using purposive sampling. The data collection stage uses quantitative analysis using statistical analysis, namely the data instrument test (validity and reliability test), the classical assumption test (normality test, multicollinearity test, and heteroscedasticity test), multiple linear regression analysis test, Prasial test, simultaneous test and determination coefficient (R2). The results of this study show that (1) through the t-test of Product Quality has an effect of 0.746 but not significantly 0.460 on consumer purchase decisions at Aneka Frozen Food and Fruits Mandetek, North Makale, (2) Service has an effect of 2.218 and significantly 0.033 on consumer purchase decisions at Aneka Frozen Food and Fruits Mandetek, North Makale, (3) Price has an effect of 2.550 and a significant 0.015 effect on consumer purchase decisions at Aneka Frozen Food and Fruits Mandetek, North Makale (4)Product Quality, Service and Price have a combined effect on consumer purchasing decisions at Aneka Frozen food and Fruits Mandetek, North Makale.
THE INFLUENCE OF CONVERSATIONAL MARKETING STRATEGY ON CONSUMER PURCHASE DECISIONS AT CAHAYA BOLU SHOP, NORTH TORAJA REGENCY Palili, Mariani; Pali, Elisabet; Kurniasari Wibisono, Lisa
JURNAL EKBIS Vol 26 No 1 (2025): Jurnal Ekbis : Jurnal Analisis,Prediksi dan Informasi
Publisher : Universitas Islam Lamongan

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

Abstract

Mariani Palili, 2025: The Influence of Conversational Marketing Strategy on Consumer Purchasing Decisions at Cahaya Bolu Shop, North Toraja Regency.The purpose of the study was to determine the effect of Conversational Marketing Strategy on Consumer Purchasing Decisions at Cahaya Bolu Store, North Toraja Regency. The research method used in this study is quantitative research. Data analysis in this study includes simple linear regression, validity test, reliability test, normality test, heteroscedasticity, t test, R test2. The data processing method in this study is to use IBM SPSS Statistics version software. 26 which shows that 86.1% of purchasing decisions are influenced by conversational marketing at Cahaya Bolu shop in North Toraja Regency and the remaining 13.9% are influenced by other factors not examined in this study. The results of the t-test show that conversational marketing has an effect on purchasing decisions. This can be seen from the sig.t value of 0.001 <0.05 and the results of the coefficient of determination (R square) of 0.861 or 86.1%.
ANALISIS KINERJA KEUANGAN PT.VALE INDONESIA,Tbk SEBELUM DAN SESUDAH DIVESTASI Aris Sarangnga'; Marinus Ronal; Elisabet Pali
JURNAL ILMIAH EDUNOMIKA Vol. 9 No. 1 (2025): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

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

Abstract

“Financial Performance Analysis of PT Vale Indonesia, Tbk Before and After Divestment”The purpose of this study is to analyze the financial performance of PT Vale Indonesia, Tbk before and after divestment. This research employs Profitability Ratios and Liquidity Ratios to measure financial performance, including Net Profit Margin (NPM), Return on Assets (ROA), Current Ratio, and Quick Ratio.The data collection techniques used in this study include Library Research and Field Research, in the form of documentation by downloading PT Vale Indonesia, Tbk's financial statements. Based on the analysis, the financial performance of PT Vale Indonesia, Tbk before and after divestment showed significant changes. Profitability after divestment (2021-2023) became more stable and higher, with NPM averaging above 70%, indicating that the company became more efficient in generating profit from revenue. ROA consistently increased from 6.78% in 2021 to 9.37% in 2023, demonstrating that the company optimized its asset utilization to generate profit after divestment. This indicates that after divestment, the company was able to improve operational efficiency and focus on a more profitable core business. Divestment had a positive impact on the company's profitability, as both NPM and ROA became more stable and showed improvements, reflecting greater efficiency in operational and asset management. Meanwhile, liquidity also became stronger and more stable. Before divestment, the Current Ratio dropped significantly to 51.7% in 2019, indicating potential liquidity difficulties. After divestment, the Current Ratio drastically increased to 495%-565%, showing that the company had a significantly higher amount of current assets compared to its short-term liabilities. Keywords: Divestment, Net Profit Margin, Return on Assets, Current Ratio, Quick Ratio.
Pengaruh Custumer Experience Dan Kualitas Pelayanan Terhadap Re -Visiting di Objek Wisata Ke’te Kesu Toraja membia, tania; Pali, Elisabet Pali; Pasulu, Isak
Jurnal Ekonomika Dan Bisnis (JEBS) Vol. 4 No. 4 (2024): Juli-Agustus
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47233/jebs.v4i4.1855

Abstract

This research aims to analyze the role of customer experience and service quality in influencing the revisit rate at the Ke’te Kesu tourist attraction. Using a quantitative approach, this study examines the impact of customer experience andservice quality the desire to return to the same tourist destination. The research sample consists of 140 respondents selected through purposive sampling techniques. Data analysis is conducted using SPSS 29. The results of this study indicate that customer experience and service quality have an impact on driving the revisit rate at the Ke’te Kesu tourist attraction. The coefficient of determination in this study is 0.275 or 27.5%.
Co-Authors Abedneigo C. Rambulangi Adriana M Marampa Adriana M. Marampa Adriana Madya Marampa Agnes Mayjesti Agustinus Mantong Althon K. Pongtuluran Aris Sarangnga' Arlianti La’biran Asriani Asriani Biringkanae, Astriwati Desnita Layuk Allo Dina Ramba' Febi Andaki Grace Sriati Mengga Heriani Heriani, Heriani Inestasia Inestasia Isak Pasulu Jemi Pabisangan Tahirs Jens B Marewa K. Wibisono , Lisa K. Wibisono Kurniasari Wibisono, Lisa Lambe, Elvi Teresa Leni Agnes Lestari, Raden Liandro Doke Lindayanti Bisara Lisa Kurniasari Wibisono Lusiana Tandi Marchelin Marchelin Marchelin, Marchelin Marinus Ronal Marinus Ronal Marni Marni Marniati Marniati membia, tania Mey Enggane Limbongan Mince Batara Nilasari Resky Pala’langan Olivia Devi Yulian Pompeng Olivia Devi Yulian Pompeng Palili, Mariani Pasorong, Selvi Pauang, Judika Greis Pompeng, Olivia Devi Yulian Prastika, Ayu Rahma Gusmawati Tammu Randi Tangdialla Resinta Roland Salempang Selin Bessoran Palulun Selmiati Tiranda Stefani Marina Palimbong Tangke, Mersi tania membia Tappi , Serlina Tasik, Valentine Toding Triani Sumule Vani Daun Limbong Wandy Desry Wandy Desry Wansi Tandi Ruru Yohanis Lotong Ta'dung Yolanda Basongan