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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 Jurnal Cendekia Ilmiah 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 SISTEM PENCATATAN KEUANGAN TERHADAP UMKM UNTUK MENINGKATKAN UMKM DI OBJEK WISATA KE’TE KESU Tasik, Valentine Toding; Tahirs, Jemi Pabisangan; Pali, Elisabet
Jurnal Review Pendidikan dan Pengajaran Vol. 7 No. 3 (2024): Vol. 7 No. 3 (2024): Volume 7 No 3 Tahun 2024 (Special Issue)
Publisher : LPPM Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jrpp.v7i3.32425

Abstract

Penelitian ini bertujuan untuk mengetahui sistem pencatatan keuangan terhadap umkm di objek wisata ke’te kesu. Penelitian ini merupakan penelitian kualitatif metode studi kasus dengan pengumpulan data dilakukan melalui wawancara, observasi langsung. Hasil penelitian menunjukkan bahwa pelaku UMKM telah melakukan penerapan pencatatan keuangan walaupun pencatatan keuangan dilakukan secara secara manual dan sederhana. Karena pelaku UMKM ini belum memiliki sistem pencatatan keuangan yang baik dalam mencatat laporan keuangan menurut Standar Akuntansi Keuangan (SAK). Penelitian ini perlu dianalisis agar dapat menambah perkembangan kondisi keuangan usaha diantaranya melalui analisis laporan keuangan yang berbasis EMKM pada usaha mikro kecil dan menengah. Hambatan yang dihadapi oleh pelaku UMKM adalah adanya anggapan bahwa laporan keuangan merupakan hal yang sulit dipahami dan dengan pencatatan sederhana saja sudah cukup. Lokasi observasi dilakukan di UMKM Objek Wisata Ke’te kesu Toraja Utara.
ANALISIS STRATEGI PENGELOLAAN KEUANGAN DESTINASI WISATA BERKELANJUTAN DI BUNTU BURAKE TANA TORAJA Apriani, Yuyunsi; Tahirs, Jemi Pabisangan; Marchelin, Marchelin
Jurnal Review Pendidikan dan Pengajaran Vol. 7 No. 3 (2024): Vol. 7 No. 3 (2024): Volume 7 No 3 Tahun 2024 (Special Issue)
Publisher : LPPM Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jrpp.v7i3.32426

Abstract

Wisata Buntu Burake di Kabupaten Tana Toraja memiliki potensi untuk menjadi destinasi wisata baru di Indonesia. Namun, untuk memastikan pertumbuhan dan keberlanjutannya, strategi pengelolaan keuangan yang tepat diperlukan. Tujuan dari penelitian ini adalah untuk mengevaluasi strategi pengelolaan keuangan yang berkelanjutan untuk destinasi wisata Buntu Burake dengan menggunakan pendekatan analisis SWOT. Metode penelitian ini melibatkan pengumpulan data sekunder melalui dokumentasi, wawancara, dan observasi serta data primer dari literatur yang relevan. Dalam strategi pengelolaan keuangan Buntu Burake, beberapa komponen penting harus dipertimbangkan, menurut hasil analisis SWOT. Keunggulan wisata alam dan peluang untuk meningkatkan infrastruktur pariwisata dapat dimaksimalkan dengan diversifikasi sumber pendapatan, efisiensi pengeluaran operasional, dan investasi dalam infrastruktur berkelanjutan. Sebaliknya, isu-isu seperti fluktuasi kunjungan wisatawan dan risiko regulasi dan lingkungan membutuhkan metode mitigasi yang berhasil. Rekomendasi penelitian termasuk anggaran tahunan yang menyeluruh, promosi dan pemasaran yang efektif, penggunaan teknologi untuk meningkatkan efisiensi operasional, dan kerja sama yang kuat antara pemerintah daerah, pengelola wisata, dan komunitas lokal. Diharapkan bahwa strategi ini akan membantu Buntu Burake berkembang menjadi destinasi wisata berkelanjutan yang memberikan manfaat sosial dan ekonomi yang berkelanjutan bagi masyarakat setempat sambil tetap mempertahankan kelestarian lingkungannya.
Pendampingan UMKM melalui Pemanfaatan Digital Marketing pada Platform E-Commerce: UMKM Assistance through the Utilization of Digital Marketing on the e-Commerce Platform 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.
The Rambu Solo’ Tradition from a Qualitative Perspective: Social Meaning and the Dynamics of Implementation Costs Tahirs, Jemi Pabisangan
Madani: Jurnal Ilmiah Multidisiplin Vol 3, No 11 (2025): December 2025
Publisher : Penerbit Yayasan Daarul Huda Kruengmane

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.18398054

Abstract

The Rambu Solo’ tradition is a Torajan funeral ritual that embodies profound spiritual, social, and economic significance. Conducted over several days, the ceremony involves a series of traditional rituals, offerings, and cultural performances, reflecting respect for the deceased while strengthening family and communal ties. Roles in the ceremony are distributed according to social status and kinship, highlighting collective responsibility and solidarity. The implementation process requires careful coordination, resource management, and adherence to adat calendars maintained by community elders. This tradition has notable economic implications, as the costs—primarily for sacrificial buffaloes—can exceed IDR 100 million, posing financial challenges, especially for urban families. These costs are mitigated through collective funding systems such as communal contributions, adat savings groups, and support from the Torajan diaspora. Despite modernization pressures, the tradition adapts by simplifying rituals, integrating digital documentation, and educating younger generations, preserving core values while accommodating contemporary realities. Qualitative field data, supported by descriptive statistics from 40 respondents including community leaders, family members, and ritual participants, reveal that Rambu Solo’ maintains its symbolic and social relevance. The practice continues to foster spiritual devotion, social cohesion, and cultural identity while demonstrating adaptive strategies that balance economic constraints with tradition. The Rambu Solo’ ritual thus exemplifies the resilience and dynamic nature of Torajan culture in the face of modern social and economic changes.
Utilization of regional assets as an instrument for increasing local own-source revenue (PAD) in North Toraja Regency Tahirs, Jemi Pabisangan
Socius: Jurnal Penelitian Ilmu-Ilmu Sosial Vol 3, No 3 (2025): October 2025
Publisher : Penerbit Yayasan Daarul Huda Kruengmane

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.18397758

Abstract

The management of regional assets plays a strategic role in increasing Local Own-Source Revenue (Pendapatan Asli Daerah/PAD) and strengthening regional fiscal independence. This study aims to analyze the utilization of regional assets as an instrument for increasing PAD in North Toraja Regency, identify constraints in asset management, and formulate effective asset optimization strategies. This research employs a qualitative method with a descriptive and inductive approach. Data were collected through interviews, observations, and documentation involving informants from local government officials, members of the Regional House of Representatives (DPRD), and communities directly affected by regional asset utilization. The results indicate that most regional assets in North Toraja Regency have not been optimally utilized due to weak asset inventory systems, limited human resources, unclear legal status of assets, and insufficient coordination among regional government agencies. Nevertheless, several strategies—such as asset re-inventory, digitalization of asset management, cooperation with third parties, and the involvement of Village-Owned Enterprises (BUMDes)—have proven to positively contribute to the increase in PAD. Asset optimization also generates broader impacts, including the stimulation of local economic activities, job creation, and improvements in transparent and accountable asset governance. This study concludes that optimizing regional assets requires an integrated strategic approach supported by clear regulations, the use of information technology, capacity building of human resources, and collaboration with the private sector and BUMDes. Through these strategies, regional assets can become sustainable sources of revenue while supporting regional economic development in North Toraja Regency.
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'dung Yuniati Doti Allo Zandra Dwanita Widodo Zerah, Zerah Zulfiah Larisu Zumrotun Nafiah