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All Journal Journal of Economic, Bussines and Accounting (COSTING) Jurnal Pendidikan Sejarah dan Riset Sosial Humaniora (KAGANGA) JURNAL PENDIDIKAN TAMBUSAI Journal on Education Jurnal Review Pendidikan dan Pengajaran (JRPP) JEMMA | Journal of Economic, Management and Accounting Al-Kharaj: Journal of Islamic Economic and Business Amalee: Indonesian Journal of Community Research & Engagement Management Studies and Entrepreneurship Journal (MSEJ) Enrichment : Journal of Management Community Development Journal: Jurnal Pengabdian Masyarakat Jurnal Darma Agung Jurnal Inovasi Penelitian Jurnal Ilmiah Wahana Pendidikan Jurnal Abdimas Bina Bangsa Jurnal Ekonomi Jurnal Tadbir Peradaban JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Jurnal Pengabdian Masyarakat Bestari (JPMB) Journal of Innovation Research and Knowledge Innovative: Journal Of Social Science Research Madani: Multidisciplinary Scientific Journal Jurnal Riset Ekonomi dan Akuntansi OIKONOMIA: Journal of Economics and Management Science Socius: Social Sciences Research Journal Moneter : Jurnal Ekonomi dan Keuangan J-CEKI Jurnal Ekonomi, Manajemen, Akuntansi
Jemi Pabisangan Tahirs
Program Studi Manajemen, Fakultas 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 Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Mathematics Medicine & Pharmacology Physics Public Health Social Sciences Other

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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
Analisis Pengaruh Kurs Rupiah dan Tingkat Inflasi Terhadap Indeks Harga Saham Gabungan: Literature Review Manajemen Keuangan Muhammad Imam Hasnawi; Andi Primafira Bumandava Eka; Zumrotun Nafiah; Irma Marie Dulame; Jemi Pabisangan Tahirs
Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 1 (2023): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v7i1.6111

Abstract

Inflasi menyebabkan timbulnya sejumlah biaya sosial yang harus ditanggung oleh masyarakat. Tujuan penelitian ini untuk menganalisis pengaruh Kurs Rupiah dan Tingkat Inflasi Terhadap Indeks Harga Saham Gabungan. Metode dalam artikel ini adalah metode kualitatif dengan studi literature atau Library Research. Tujuan artikel ini adalah menganalisis teori-teori yang ada dengan melihat perbandiangannya pada teorinya pada literatur hasil penelitian. Artikel ini membahas dan menganalisis secara teori berdasar hasil penelitian sebelumnya tentang Hubungan Laba Bersih dan Kinerja Keuangan Perusahaan. Literatur yang digunakan adalah literatur dari hasil penelitian atau kajian yang disajikan dalam artikel ilmiah. Hasil penelitian menunjukan (1) Kurs Rupiah berpengaruh terhadap Indeks Harga Saham Gabungan. (2) Tingkat Inflasi berpengaruh terhadap Indeks Harga Saham Gabungan.
Pengaruh Wisatawan, Transportasi, dan Fasilitas Terhadap Pendapatan Pelaku UMKM Periwisata di Kabupaten Tana Toraja Angela Haspin Oktiani Tudang; Jemi Pabisangan Tahirs; Mince Batara
Madani: Jurnal Ilmiah Multidisiplin Vol 1, No 10 (2023): November
Publisher : Penerbit Yayasan Daarul Huda Kruengmane

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.10153523

Abstract

Angela Haspin Oktiani Tudang (2023). This study aims to determine the effect of tourists, transportation and facilities on the income of tourism MSMEs in Tana Toraja Regency. This study used a questionnaire that was distributed to tourists and tourism MSMEs in Tana Toraja district. The data analysis technique used is descriptive statistical test, validity and reliability test, classic assumption test, multiple regression analysis and hypothesis testing with SPSS version 23. The results of the study show that partially tourists, transportation and facilities have a significant influence on the income of MSME actors. Variable tourist, transportation, facilities and income of MSME actors show values that have a close relationship between variables. So it can be concluded that tourists, transportation and facilities affect the income of MSME actors.
Pengaruh Profitabilitas Terhadap Strukitur Modal Pada Perusahaan Asam Tbk Tahun 2013-2022 Eriana Sepang; Dina Ramba; Jemi Pabisangan Tahirs
Madani: Jurnal Ilmiah Multidisiplin Vol 1, No 10 (2023): November
Publisher : Penerbit Yayasan Daarul Huda Kruengmane

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

Abstract

The  question of this  researceh  is wheter profitability  affects  the capital  structure  of pt. Asam tbk in 2013-2022. The   purpose of this researceh is to determine the effect of  profitabilty  on the capital  strukture  of pt asam tbk in 2013-2022. This research is a type of quantitative research. The type of data used in this research is secondary data obtained from the official website of the Indonesia Stock Exchange. Profitability is calculated using the Return On Equity Ratio (ROE) formula, namely by comparing profit after tax an Equity and capital structure is calculated using Debt to Equity Ratio (DER) formula, which is comparing total debt with equity.  The data analysis technique used is simple linear regression analysis. The results of this study indicate that partially profitability has no effect on capital structure.
Analisis Pengaruh Intellectual Capital Dan Spiritual Capital Terhadap Pengelolaan Keuangan UMKM Kabupaten Tana Toraja Trevi Claudia Lestari; Jemi Pabisangan Tahirs; Yohanis Lotong Ta'dung
Madani: Jurnal Ilmiah Multidisiplin Vol 1, No 11 (2023): Desember
Publisher : Penerbit Yayasan Daarul Huda Kruengmane

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.10384196

Abstract

Trevi Claudia Lestari (2023). This study aims to determine the effect Intellectual Capital And Spiritual Capital on MSME financial management in Tana Toraja Regency . This study used a questionnaire distributed to SMEs in Regency Tana Torajan . Sampling using non-probability sampling with a purposive sampling approach . The data analysis technique used is linear regression analysis double . From the test results known Intellectual Capital (X1) And Spiritual Capital (X2) is influential positive And significant to MSME Finance (Y) . In the partial test results it is known that the value of t is calculated variable Intellectual Capital (X1) 2,762 is greater than t table 2,010 and the value is sig. 0.000 _ < 0.05 . On variable Spiritual Capital ( X2) 2,579 is greater than t table 2,010 and the sig value. 0.003 < 0.05 . While the test results of the coefficient of determination are known Intellectual Capital (X1) And Spiritual Capital (X2) has an effect of 58.2% and the remaining 41.8% is influenced by other variables outside of this study. Results test simultaneous show mark Fcount  5,102 more big from Ftable 4050 with sig . 0.004 < 0.05, then can is known that variable Intellectual Capital (X1) and Spiritual Capital (X2) is influential in a manner simultaneous to MSME Finance (Y).
Analisis Pengaruh Budaya Organisasi Terhadap Kinerja Keuangan Pada KSP Balo’ta Tana Toraja Aprilyanita Lambe Tandungan; Dina Ramba; Jemi Pabisangan Tahirs
Madani: Jurnal Ilmiah Multidisiplin Vol 1, No 10 (2023): November
Publisher : Penerbit Yayasan Daarul Huda Kruengmane

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.10153421

Abstract

This research aims to analyze and describe the influence exerted by Organizational Culture on Financial Performance in KSP Balo’ta Tana Toraja. This type of research used is quantitative research. Data were obtained by conducting direct interviews, observations, and documentation at KSP Balo’ta by optaining primary data obtained by researches by conducting direct interviews with informants and secondary data in the form of data that has been documented at KSP Balo’ta such as a brief history, cooperative location, and organizational  structure. The data analysis technique used in this study is simple linear regression analysis which is then processed using the SPSS software aplication version 16.0. The data used in this study is primary data using a questionnaire, the number of respondents usedin this study is 53 respondents by taking the data source from employees at KSP Balo’ta. Then there are several analytical methods used, namely the validity test,reliability test,simple regression test, p plot of regression test,test T and the coefficient of determination. This study shows that Organizational Culture has a positive and significant effect on financial performance.
Pengaruh Struktur Modal Terhadap Kinerja Keuangan Perusahaan Consumer Goods Sub Sektor Rokok Yang Terdaftar di Bei Yuniati Doti Allo; Jemi Pabisangan Tahirs; Dina Ramba
Madani: Jurnal Ilmiah Multidisiplin Vol 1, No 10 (2023): November
Publisher : Penerbit Yayasan Daarul Huda Kruengmane

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.10154365

Abstract

This study aims to determine the effect of capital structure on financial performance in consumer goods companies in the cigarette sub-sector listed on the IDX. Research data obtained by looking at the balance sheet and income statement of the consumer goods company for the period 2018-2022. The research method used in this research is quantitative research. The data analysis technique used in this study is multiple linear regression test with statistical calculation tools using SPSS version 25.0. The results of this study indicate that Debt to Asset simultaneously has no significant effect on Financial Performance Debt to Equity Ratio partially has no significant effect on Financial Performance. Time Interest Earned partially has a significant effect on Financial Performance. DAR, DER and TIE simultaneously have a significant effect on Financial Performance.
Pengaruh Pengetahuan Keuangan, Sikap Keuangan dan Kepribadian Terhadap Manajemen Keuangan Pelaku UMKM di Kecamatan Saluputti Sri Septiani Borotoding; Jemi Pabisangan Tahirs; Mince Batara
Madani: Jurnal Ilmiah Multidisiplin Vol 1, No 10 (2023): November
Publisher : Penerbit Yayasan Daarul Huda Kruengmane

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.10156937

Abstract

The Influence of Financial Knowledge, Financial Attitudes and Personality on Financial Management of MSME Actors in Saluputti District". The purpose of the study was to determine the influence of financial knowledge, financial attitudes and personality on the financial management of MSME actors in Saluputti District. Data collection procedures used in this study are Observation, Literature Study and Questionnaire. By using data analysis techniques Validity Test, Reliability Test, Normality Test, Autocorrelation Test, Multicollinearity Test, Multiple linear Regression Test, t Test (partial), F Test (simultaneous) and Coefficient Determination Test (R²). The results showed that financial knowledge, financial attitudes and personality simultaneously affect the financial management of MSME actors in Saluputti District
Pengaruh Profitabilitas, Solvabilitas dan Kebijakan Dividen Terhadap Harga Saham LQ 45 Japar Abner Nangga; Dina Ramba; Jemi Pabisangan Tahirs
Madani: Jurnal Ilmiah Multidisiplin Vol 1, No 10 (2023): November
Publisher : Penerbit Yayasan Daarul Huda Kruengmane

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.10160770

Abstract

This study aims to determine whether there is an effect of financial performance and dividend policy on stock prices in companies listed on the IDX. This study uses 5 companies as research samples with data collection from 2019-2022. Measuring tools used in this study are Return On Assets (ROA), Debt To Equity Ratio (DER), and Dividend Payout Ratioi (DPR). After conducting the research, the researchers concluded that profitability has a positive and significant effect on stock prices, solvency has a negative and insignificant effect on stock prices, and dividend policy has a positive and significant effect on stock prices.This study aims to determine whether there is an effect of financial performance and dividend policy on stock prices in companies listed on the IDX. This study uses 5 companies as research samples with data collection from 2019-2022. Measuring tools used in this study are Return On Assets (ROA), Debt To Equity Ratio (DER), and Dividend Payout Ratioi (DPR). After conducting the research, the researchers concluded that profitability has a positive and significant effect on stock prices, solvency has a negative and insignificant effect on stock prices, and dividend policy has a positive and significant effect on stock prices.
Pengaruh Pendapatan, Pendidikan dan Jenis Kelamin Terhadap Literasi Keuangan Pada UMKM di Kecamatan Mengkendek Selmi Lora Batara; Jemi Pabisangan Tahirs; Rati Pundissing
Madani: Jurnal Ilmiah Multidisiplin Vol 1, No 10 (2023): November
Publisher : Penerbit Yayasan Daarul Huda Kruengmane

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.10156082

Abstract

The Influence of Level of Income, Education, and Gender on Financial Literacy in MSMEs in Mengkendek District"This study aims to determine the factors that influence the level of income, education and gender of MSMEs in the Mengkedek District. This type of research is quantitative research. The population in this study were 59 MSMEs owners in the Mengkendek District. The research sample was obtained from the calculation of the Slovin formula so that a total of 51 samples were obtained. This study uses primary data and secondary data obtained from the distribution of questionnaires and documentation. Data analysis techniques in this study were validity and reliability tests, classical assumption tests, multiple linear regression analysis, coefficient of determination and hypothesis testing.The results of this study indicate that the variables Income, Education and Gender together have a significant effect on Financial Literacy in MSMEs in the Mengkendek District. 
Co-Authors Abedneigo C. Rambulangi Abigael Tandi Kapang Adrianus Surianto Girikallo Aguswidyanti Panggarra Alfiana Alfiana Allo, Hesy Ramba Althon K. Pongtuluran Ance Pamau Pasande Andi Hidayatul Fadilah Andi Primafira Bumandava Eka Angela Haspin Oktiani Tudang Apriani, Yuyunsi Aprilia Sari, Anggita Aprilyanita Lambe Tandungan Ardenny, Ardenny Arlianti La’biran Astuti Cendrawati Ramli Bakri, Asri Ady Biringkanae, Astriwati Biringkanae, Atriwati Cakranegara, Pandu Adi Chrismesi Pagiu Daniel Nemba Dambe Darius, Naysilya Darsono Darsono Dg. Liwang, Asmita Wulandari Dina Ramba' Dwi Kartika Prananingrum Eko Meiningsih Susilowati Elisabet Pali Emi Sukmawati Eriana Sepang Fauziah Umar Funco Tanipu Gebi Passalempang Gelstry, Gelstry Granit Agustina Irengsi, Irengsi Irma Marie Dulame Irwan Moridu Irwan Moridu Isak Pasulu Japar Abner Nangga Jemadi, Jemadi Jens Batara Marewa Jesica Pongringgi Jihan Jihan Kalalo, Rieneke Ryke Kamil, Indriyati kasnowo, kasnowo Klemens Mere Kumagaya, Johannes. P. Lambe, Elvi Teresa Lebang, Zaman Liandro Doke Lolongan, Abigail Longginus Gelatan Lumentah, Lenda Manga’, Angelin Dirva Rante Marchelin, Marchelin Marinus Ronal Marinus Ronal Mercyliani Rerung Miftahorrozi Miftahorrozi Mince Batara Mohammad Edy Nurtamam Monika, Anes Muhammad Azizi Muhammad Idrus Taba Muhammad Imam Hasnawi Muhammad Sujai Muhammad Yusuf Musran Munizu Novi Novaria Novita Mangallo Nur Arifin Nur, Muh. Nuralam Syamsuddin Paillin, Putriati Datu Pasorong, Selvi Pauang, Judika Greis Pompeng, Olivia Devi Yulian Ramba, Dina Rati Pundissing Ratih Primandari, Novegya Rihfenti Ernayani Ruben S. Kannapadang Ruru, Wansi Tandi Rusydi Fauzan Sampelimbong, Cristian Samuel PD Anantadjaya Selmi Lora Batara Setriel Killa Sherly Asriany Silele, Selfianni Siti Haerani Sono, Mohammad Gifari Sri Septiani Borotoding Srifatmawati Ahmad Srimelin Dahyuni Stefani Marina Palimbong Suhartini Salingkat Tangke, Mersi Tasik, Trivia Tasik, Valentine Toding Teguh Setiawan Wibowo Teguh Setiawan Wibowo Trevi Claudia Lestari Tuti Sulastri Valensia, Feny Feronicha WINDY WONMALY Yohanis Lotong Ta'dung Yohanis. L. Ta&#039;dung Yuniati Doti Allo Zandra Dwanita Widodo Zerah, Zerah Zulfiah Larisu Zumrotun Nafiah