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All Journal JOURNAL OF SCIENCE AND SOCIAL RESEARCH JURNAL AKUNTANSI, MANAJEMEN DAN EKONOMI Jurnal Review Pendidikan dan Pengajaran (JRPP) JURNAL EKSBIS Jurnal Ilmiah Edunomika (JIE) Al-Kharaj: Journal of Islamic Economic and Business Jurnal Ilmiah Manajemen Kesatuan Community Development Journal: Jurnal Pengabdian Masyarakat Indonesian Collaboration Journal of Community Services (ICJCS) JURNAL EKONOMI, BISNIS DAN TERAPAN (JESIT) Journal Of Human And Education (JAHE) 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 Cendekia Ilmiah 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 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.
PENDAMPINGAN PENGEMBANGAN WISATA ALAM BERBASIS MASYARAKAT DI SA'DAN TO'BARANA DAN SA'DAN ULUSALU, KABUPATEN TORAJA UTARA Isak Pasulu; Elisabet Pali; Nitha Nitha; Petrus Sampelawang; Mey Enggane Limbongan
Community Development Journal : Jurnal Pengabdian Masyarakat Vol. 7 No. 4 (2026): Vol. 7 No. 4 (2026)
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/cdj.v7i4.62166

Abstract

Sa'dan To'Barana dan Sa'dan Ulusalu merupakan wilayah di Kabupaten Toraja Utara yang memiliki potensi wisata alam berupa hamparan sawah, aliran sungai berbatu, serta lanskap perbukitan yang berpadu dengan arsitektur tradisional Tongkonan, namun potensi tersebut belum dikelola dan dipromosikan secara optimal oleh masyarakat setempat. Kegiatan pengabdian ini bertujuan untuk mendampingi masyarakat kedua wilayah tersebut dalam mengidentifikasi, menata, dan mempersiapkan potensi wisata alam yang dimiliki, sebagai upaya awal peningkatan pendapatan masyarakat lokal melalui sektor pariwisata. Kegiatan dilaksanakan pada bulan Januari hingga Juni 2026 dengan menggunakan pendekatan participatory rural appraisal, meliputi tahapan koordinasi dan sosialisasi dengan pemerintah lembang serta tokoh masyarakat, survei dan pemetaan lapangan terhadap potensi daya tarik wisata, kegiatan gotong royong penataan dan kebersihan kawasan wisata, hingga tahap pendampingan/pelatihan tambahan. Hasil kegiatan menunjukkan bahwa masyarakat Sa'dan To'Barana dan Sa'dan Ulusalu menyambut positif dan berpartisipasi aktif dalam seluruh tahapan pendampingan, ditandai dengan teridentifikasinya sejumlah titik potensi wisata alam yang layak dikembangkan, meningkatnya kebersihan dan kesiapan kawasan sebagai destinasi wisata, serta terbangunnya kesepahaman awal antara tim pendamping, pemerintah lembang, dan masyarakat mengenai arah pengembangan wisata ke depan. Kegiatan ini menjadi modal sosial dan teknis awal yang penting bagi keberlanjutan pengembangan wisata alam berbasis masyarakat di kedua wilayah tersebut.
PROGRAM PERAWATAN SUMBER AIR PEDAMARAN MELALUI SISTEM PERPIPAAN BAGI MASYARAKAT LEMBANG BASOKAN Petrus Sampelawang; Nofrianto Pasae; Nitha Nitha; Isak Pasulu; Elisabeth Pali
Community Development Journal : Jurnal Pengabdian Masyarakat Vol. 7 No. 4 (2026): Vol. 7 No. 4 (2026)
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/cdj.v7i4.62260

Abstract

Air bersih merupakan kebutuhan dasar yang sangat krusial bagi kehidupan dan kesehatan masyarakat pedesaan. Di Lembang Basokan, Kecamatan Nanggala, Kabupaten Toraja Utara, sumber air Pedamaran menjadi tumpuan utama pasokan air bersih warga. Namun, kendala fisik seperti kebocoran jaringan pipa, penyumbatan pada intake air akibat endapan lumpur dan sampah organik, serta keterbatasan kapasitas bak penampungan kerap mengganggu kontinuitas distribusi air. Kegiatan Pengabdian Kepada Masyarakat (PKM) ini bertujuan untuk memberikan penyuluhan teknis, pendampingan, serta edukasi perawatan dan pemeliharaan berkala pada sistem perpipaan dan bak penampung air Pedamaran. Metode pelaksanaan meliputi sosialisasi teknis, survei dan pemetaan jalur perpipaan, perbaikan sambungan pipa, pembersihan intake air, serta penyusunan panduan pemeliharaan mandiri oleh warga. Hasil dari kegiatan PKM ini adalah meningkatnya pemahaman warga mengenai manajemen pemeliharaan infrastruktur air, berkurangnya tingkat kebocoran jaringan pipa, serta terciptanya sistem perawatan gotong-royong berbasis masyarakat untuk menjaga keberlanjutan pasokan air bersih.
Analisis Pengaruh Kualitas Produk, Harga, dan Citra Merek terhadap Minat Beli Ulang pada Sado’ko’ Coffee Di Kecamatan Makale, Kabupaten Tana Toraja Raynald Caprius Bandangan; Abedneigo Carter Rambulangi; Elisabet Pali
J-CEKI : Jurnal Cendekia Ilmiah Vol. 5 No. 3: April 2026
Publisher : CV. ULIL ALBAB CORP

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/j-ceki.v5i3.15243

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh kualitas produk, harga, dan citra merek terhadap minat beli ulang pada Sado’ko’ Coffee di Kecamatan Makale, Kabupaten Tana Toraja. Latar belakang penelitian ini didasarkan pada semakin ketatnya persaingan dalam industri kopi lokal, sehingga pemahaman terhadap faktor-faktor yang memengaruhi keputusan pembelian ulang menjadi penting untuk menjaga keberlanjutan usaha. Penelitian ini menggunakan pendekatan kuantitatif dengan metode survei, dengan pengumpulan data melalui kuesioner yang telah diuji validitas dan reliabilitasnya. Analisis data dilakukan menggunakan regresi linier berganda setelah melalui serangkaian uji asumsi klasik. Hasil penelitian menunjukkan bahwa kualitas produk dan citra merek berpengaruh positif dan signifikan terhadap minat beli ulang, sementara harga menunjukkan pengaruh negatif namun signifikan terhadap minat beli ulang. Secara simultan, ketiga variabel tersebut memberikan pengaruh yang signifikan terhadap minat beli ulang konsumen. Temuan ini menegaskan bahwa kualitas produk, persepsi harga, dan kekuatan citra merek merupakan determinan utama dalam mendorong loyalitas konsumen pada industri kopi lokal. Penelitian ini memberikan implikasi praktis bagi pelaku usaha untuk mengoptimalkan kualitas produk, menetapkan strategi harga yang sesuai dengan persepsi nilai konsumen, serta memperkuat citra merek guna meningkatkan minat beli ulang dan daya saing usaha.
Empowering the Creative Economy Through the Development of MSME-Based Car Free Days in the Kolam Makale Area, Tana Toraja Regency Abedneigo Carter Rambulangi; Althon Karaman Pongtuluran; Isak Pasulu; Elisabet Pali; Jemi Pabisangan Tahirs
Journal Of Human And Education (JAHE) Vol. 6 No. 4 (2026): Journal of Human And Education (JAHE)
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jh.v6i4.2842

Abstract

Car Free Day (CFD) in the Kolam Makale area, Tana Toraja Regency, has developed into a public space that is not only used for community sports and recreational activities, but also as a center for creative economic activities through the involvement of Micro, Small, and Medium Enterprises (MSMEs). However, most MSMEs still face various obstacles, such as low business management capacity, lack of product innovation, limited digital marketing strategies, unattractive packaging designs, and the less than optimal use of Car Free Day as a promotional medium and to increase business competitiveness. This community service activity aims to increase the capacity of MSMEs through a creative economic empowerment program that includes training in business management, product innovation, branding, digital marketing, customer service, and assistance in developing business development strategies. The method used is Participatory Action Research (PAR) which involves MSMEs as active partners in every stage of the activity, starting from problem identification, program planning, training implementation, assistance, to evaluation of activity results. The results of the community service program demonstrate that this activity has been able to improve the knowledge and skills of MSMEs in managing their businesses more professionally, improve product and packaging quality, increase the use of digital media as a promotional tool, and strengthen marketing networks among business actors. Furthermore, Car Free Day increasingly functions as a productive public space that supports local economic growth and encourages the development of a creative economy based on regional potential. This program is expected to become a model for sustainable community empowerment in supporting the improvement of MSMEs' welfare and the development of creative economy destinations in Tana Toraja Regency
PENGARUH FAKTOR-FAKTOR PSIKOLOGIS TERHADAP KEPATUHAN PAJAK KENDARAAN BERMOTOR PEGAWAI PEMERINTAH DAERHA DI KABUPATEN TANA TORAJA Kevin Afandi Willem; Elisabet Pali’; Olivia Devi Pongpeng
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.v9i4.6833

Abstract

This study aims to analyze the influence of attitude, subjective norms, perceived behavioral control, tax awareness and knowledge, and motivation on tax compliance. This research is motivated by the importance of improving taxpayer compliance as one of the key factors supporting the optimization of state revenue from the taxation sector. The study employed a quantitative research method, with data collected through questionnaires distributed to 55 respondents. Data analysis was conducted using validity tests, reliability tests, classical assumption tests, multiple linear regression analysis, t-tests, F-tests, and the coefficient of determination with the assistance of statistical software. The results of the study indicate that, partially, the attitude variable has a positive and significant effect on tax compliance, with a t-value of 2.288 and a significance value of 0.026. Tax awareness and knowledge also have a positive and significant effect on tax compliance, with a t-value of 3.535 and a significance value of 0.001. Meanwhile, subjective norms, perceived behavioral control, and motivation do not have a significant effect on tax compliance. Simultaneously, attitude, subjective norms, perceived behavioral control, tax awareness and knowledge, and motivation significantly influence tax compliance, with an F-value of 13.564 and a significance value of 0.000. The coefficient of determination test shows an Adjusted R Square value of 0.538, indicating that 53.8% of the variation in tax compliance can be explained by the independent variables in this study, while the remaining 46.2% is explained by other factors outside the research model. Based on the findings, it can be concluded that attitude as well as tax awareness and knowledge are important factors in improving tax compliance, whereas subjective norms, perceived behavioral control, and motivation do not show a significant influence on tax compliance.
Penguatan Keterampilan dan Kapasitas Kewirausahaan melalui Inovasi Produk Kerajinan Tangan untuk Meningkatkan Nilai Ekonomi dan Kemandirian Usaha Olivia Devi Yulian Pompeng; Stefani Marina Palimbong; Elisabet Pali; Lisa Kurniasari Wibisono; Astriwati Biringkanae; Mey Enggane Limbongan
Jurnal Nusantara Berbakti Vol. 4 No. 2 (2026): April: Jurnal Nusantara Berbakti
Publisher : Universitas Kristen Indonesia Toraja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59024/jnb.v4i2.839

Abstract

This community service activity aimed to strengthen the entrepreneurial skills and capacities of Management Study Program alumni through training in the innovation of handicraft and souvenir products based on local potential. The activity was motivated by the importance of developing productive skills and the ability to identify business opportunities among alumni after completing their higher education. The activity was implemented through business development guidance tailored to participants’ existing skills, an introduction to creative product opportunities, discussions on idea development, and practical training in developing handicraft products using fabric and woven materials. The results showed that participants were able to develop ideas for handicraft and souvenir products with potential for further development as business products. Three product ideas were successfully developed, including hoodies, bags, and other handicraft products. The activity also encouraged participants to recognize their existing skills as capital for establishing businesses and to develop an entrepreneurial mindset. Based on observations conducted throughout the activity, the training provided alumni with opportunities to explore their creativity and connect their skills with business opportunities based on local potential. This activity is expected to serve as an initial stage in developing alumni’s creative businesses through product innovation, strengthening product identity, and expanding marketing efforts in subsequent activities.
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' Elsap Patta Pasulu Febi Andaki Grace Sriati Mengga Heriani Heriani, Heriani Inestasia Inestasia Isak Pasulu Jemi Pabisangan Tahirs Jens B Marewa Johanna R. Tangirerung K. Wibisono , Lisa K. Wibisono Kevin Afandi Willem Kurniasari Wibisono, Lisa Lambe, Elvi Teresa Leni Agnes Lestari, Raden Liandro Doke Lindayanti Bisara Lisa Kurniasari Wibisono Lusiana Tandi Marchelin Marchelin Marchelin Marchelin, Marchelin Marinus Ronal Marinus Ronal Marni Marni Marniati Marniati membia, tania Mey Enggane Limbongan Mince Batara Nilasari Resky Pala’langan Nitha Nitha Olivia Devi Pongpeng 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 Raynald Caprius Bandangan Resinta Roland Salempang Sampelawang, Petrus Selin Bessoran Palulun Selmiati Tiranda Stefani Marina Palimbong Sylventer Iven 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