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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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Analisis Rasio Profitabilitas Untuk Menilai Kinerja Keuangan Pada PT. Semen Indonesia (Persero) Tbk Tahun 2016-2020 Abigael Tandi Kapang; Jemi Pabisangan Tahirs
Jurnal Riset Ekonomi dan Akuntansi Vol. 1 No. 1 (2023): March : JURNAL RISET EKONOMI DAN AKUNTANSI
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jrea-itb.v1i1.1335

Abstract

Financial performance is a unit of analysis carried out with the aim of finding out the extent to which the company has implemented the rules in implementing finances properly and correctly. The aim of this research is to determine the financial performance of PT Semen Indonesia (Persero) Tbk based on the results of profitability ratio calculations. The research method is research using quantitative descriptive methods. The data used in this research is secondary data in the form of the financial reports of PT Semen Indonesia (Persero) Tbk. The data analysis technique in this research uses measuring tools in the form of Net Profit Margin (NPM), Return On Assets (ROA), and Return On Equity (ROE) ratios. The results of the research show that the average value of the profitability ratio of PT Semen Indonesia (Persero) Tbk is in very poor criteria, so that the financial performance of PT Semen Indonesia (Persero) Tbk is considered to be still very poor because the three ratios show very poor values and do not meet industry standards.
Pendampingan UMKM melalui Pemanfaatan Digital Marketing pada Platform E-Commerce Kamil, Indriyati; Bakri, Asri Ady; Salingkat, Suhartini; Ardenny, Ardenny; Tahirs, Jemi Pabisangan; Alfiana, Alfiana
Amalee: Indonesian Journal of Community Research and Engagement Vol 3 No 2 (2022): Amalee: Indonesian Journal of Community Research and Engagement
Publisher : LP2M INSURI Ponorogo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37680/amalee.v3i2.2782

Abstract

In the era of the industrial revolution 4.0 and the increasingly intense efforts to become society 5.0, researchers held training & workshops on technology utilization in the Multipurpose Building with technology training materials. This research aims to carry out MSME Assistance (Micro, Small, and Medium Enterprises) through Google My Business to use digital marketing in the era of e-commerce & social media. The method used in this PkM is the mentoring method or PAR (Participatory Action Research), with an approach through training, account creation practice, and mentoring. The training is carried out in three stages: preparation, implementation, and evaluation. The result of the dedication to Digital marketing for a company and MSMEs is an essential part currently. MSME managers are expected to have skills in internet promotion through digital devices, especially in publishing products for sale and places offered. It can be concluded that community assistance in managing their business to better manage marketing activities through creating Google My Business application accounts in digital marketing.
Analisis Perbandingan Penentuan Harga Pokok Produksi Dengan Metode Full Costing Dan Variabel Costing Pada Usaha Kain Tenun Di Lembang Kolesawangan Kecamatan Malimbong Balepe Kabupaten Tana Toraja Srimelin Dahyuni; Jemi Pabisangan Tahirs; Mince Batara
Moneter : Jurnal Ekonomi dan Keuangan Vol. 1 No. 4 (2023): Oktober : Moneter : Jurnal Ekonomi dan Keuangan
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/moneter.v1i4.117

Abstract

Based on the aim of this research is to find out the comparison of full costing methods and variable costing in determining the cost of production for woven fabric business in Lembang Kolesawangan, Malimbong Balepe district, Tana Toraja Regency. This type of research uses quantitative descriptive data obtained through interviews, observation and documentation. Furthermore,analyzing the data by comparing the full costing method dan variable costing. The results show the by calculating using the full method and variabel costing, where full costing obtains a higher value, namely Rp.2.671.000 because the full costing method takes into accound all the elements of cosct, both fixed and variable. Compared to variabel costing, you only get a value of Rp,2.191.925 because variabel costing is only variable costs that are included in inventory and cost of good sold.
Pengaruh Kualitas Pelayanan dan Harga Terhadap Keputusan Pembelian Pada Usaha Rumah Makan Fanila Foody House di Eran Batu Kecamatan Karasik Kabupaten Toraja Utara Tasik, Trivia; Pongtuluran, Althon K.; Tahirs, Jemi Pabisangan
Madani: Jurnal Ilmiah Multidisiplin Vol 2, No 2 (2024): Madani, Vol. 2, No. 2 2024
Publisher : Penerbit Yayasan Daarul Huda Kruengmane

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.10844220

Abstract

Trivia Tasik (2023). This study aims to determine the effect of service quality and price on purchasing decisions at Fanila Foody House Restaurant. This study uses a questionnaire distributed to consumers of Fanila Foody House. Sampling using non-probability sampling with a purposive sampling approach. The data analysis technique used is multiple linear regression analysis for service quality and price variables. From the test results it is known that service quality (X1) and price (X2) have a positive and significant effect on purchasing decisions (Y). The service quality variable tcount is 16,595 greater than ttable 2,010 (0,000 <0.05). The price variable tcount is 3,683 greater than ttable 2,010 (0.001 <0.05). Service Quality (X1) and Price (X2) show a calculated Fvalue of 142,879 greater than  table 4,050 with a sig. 0.000 < 0.05, it can be seen that the variable Service Quality (X1) and Price (X2) has a simultaneous effect on the Purchase Decision (Y).
PEMBERDAYAAN KELOMPOK KASPER WISATA BURAKE DI OBJEK WISATA BUNTU BURAKE, TORAJA Tahirs, Jemi Pabisangan; Marina Palimbong, Stefani; Biringkanae, Astriwati
Jurnal Abdimas Bina Bangsa Vol. 5 No. 2 (2024): Jurnal Abdimas Bina Bangsa
Publisher : LPPM Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/jabb.v5i2.1277

Abstract

This activity is motivated by the role of Small and Medium Enterprises (UKM) as one of the drivers of the Indonesian economy to overcome unemployment and create employment opportunities. Empowering SMEs is very important to build an inclusive economy, where many parties play an active role in the wheels of the economy and can survive in the midst of global challenges. In addition, efforts are made to increase the capabilities, competitiveness and welfare of SMEs, so that they can contribute more optimally to the economy. The problems faced by SMEs are marketing difficulties, limited innovation and technology, especially limitations in preparing simple bookkeeping. In this activity, training will be provided for the Buntu Burake Tourism Kasper Group, Buntu Burake Village, Makale District, Tana Toraja Regency. Online marketing training regarding marketing strategies that utilize the internet and digital platforms to promote products or services to a wider audience. With business management and simple bookkeeping training, it contributes to business ethics and recording expenses, recording income, making cash books, making stock books, inventory books and profit and loss books.
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.
Pengaruh Pengetahuan Upacara Rambu Solo’, Pengetahuan Tahapan dan Ritual dan Pengetahuan Biaya dan Tantangan Terhadap Pembiayaan Upacara Adat Kematian Rambu Solo’ : Studi Kasus Kaum Bangsawan/Tana’ Bulaan Nama Jemi Pabisangan Tahirs; Sherly Asriany; Astriwati Biringkanae
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.v4i1.6467

Abstract

Pembiayaan Pelaksanaan Upacara Adat Kematian (Rambu Solo’) merupakan isu penting dalam budaya Toraja karena dapat menentukan keberlanjutan kearifan lokal di Toraja. Tujuan dari penelitian ini untuk melihat Pengaruh pengetahuan tentang upacara rambu solo’, Pengetahuan terhadap tahapan dan ritual dan Pengetahuan terhadap Biaya dan tantangan terhadap Pembiayaan Pelaksanaan Upacara Adat Kematian Rambu Solo’ (Studi Kasus Kaum Bangsawan/Tana’ Bulaan). Melalui data yang diperoleh dari Tokoh adat, tokoh masyarakat dan Keluarga yang pernah melakukan upacara rambu Solo’ dengan sampel yang dikumpulkan sebanyak 60 data. Ditemukan bahwa Pengetahuan terhadap tahapan dan ritual memiliki hubungan yang signifikan dengan Pembiayaan Pelaksanaan Upacara Adat Kematian (Rambu Solo’). Meskipun Pengaruh pengetahuan tentang upacara rambu solo’, Pengetahuan terhadap tahapan dan ritual tidak memiliki pengaruh langsung, ketiga faktor tersebut secara bersama-sama berperan dalam membentuk Pembiayaan Pelaksanaan Upacara Adat Kematian (Rambu Solo’).
Pengaruh Stres Kerja, Beban Kerja dan Lingkungan Kerja Terhadap Kinerja Perawat pada RS Elim Rantepao Darius, Naysilya; Tahirs, Jemi Pabisangan; Biringkanae, Atriwati
J-CEKI : Jurnal Cendekia Ilmiah Vol. 4 No. 4: Juni 2025
Publisher : CV. ULIL ALBAB CORP

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/jceki.v4i4.9179

Abstract

Pengaruh stres kerja, beban kerja dan lingkungan kerja terhadap kinerja perawat pada RS. Elim Rantepao kabupaten Toraja Utara. Penelitian ini bertujuan untuk mengetahui pengaruh stress kerja, beban kerja dan lingkungan kerja terhadap kinerja perawat RS Elim Rantepao. Populasi dalam penelitian ini adalah perawat pada RS Elim Rantepao. Teknik pengambilan sampel menggunakan rumus Slovin sehingga diperoleh 64 sampel. Teknik analisis data yang digunakan yaitu analisis regeresi linear berganda. Alat analisis yang digunakan adalah aplikasi SPSS. Hasil penelitian menunjukkan bahwa secara parsial strea kerja dan beban kerja tidak berpengarug signifikan terhadap kinerja perawat, lingkunga kerja secara parsial berpengaruh signifikan terhadap kinerja perawat dan secara simultan stress kerja, beban kerja dan lingkungan kerja berpengaruh terhadap kinerja perawat pada RS Elim Rantepao kabupaten Toraja Utara.
Pengaruh Disiplin Kerja Dan Beban Kerja Terhadap Kinerja Pegawai Pada UPT Puskesmas Ge’tengan Kabupaten Tana Toraja Ruru, Wansi Tandi; Biringkanae, Astriwati; Tahirs, Jemi Pabisangan
EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi Vol. 4 No. 4: Mei 2025
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/ekoma.v4i4.9005

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh pengaruh disiplin kerja dan beban kerja secara parsial, dan simultan terhadap kinerja pegawai pada UPT Puskesmas Ge’tengan Kabupaten Tana Toraja. Metode pengumpulan data yang digunakan yakni observasi dan kuesioner. Sampel yang digunakan sebanyak 51 orang responden. Teknik analisis data yang digunakan dalam penelitian ini adalah uji validitas, uji reliabilitas, uji normalitas, uji multikolinieritas, uji heteroskedastisitas, analisis regresi linier berganda, uji t, uji F dan uji koefisien korelasi, uji koefisien determinasi. Dari hasil penelitian menunjukkan bahwa disiplin kerja secara parsial berpengaruh terhadap kinerja pegawai. Beban kerja secara parsial berpengaruh terhadap kinerja pegawai. Disiplin kerja dan beban berpengaruh secara simultan terhadap kinerja pegawai.
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