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All Journal Jurnal Ilmiah Edunomika (JIE) Profit: Jurnal Manajemen, Bisnis dan Akuntansi Prosiding Seminar Nasional Manajemen dan Ekonomi Riset Ilmu Manajemen Bisnis dan Akuntansi Ardhi: Jurnal Pengabdian dalam Negri Jurnal Ekonomi, Akuntansi dan Perpajakan Panggung Kebaikan : Jurnal Pengabdian Sosial Prosiding Seminar Nasional Ilmu Manajemen Kewirausahaan dan Bisnis
Srisetyawanie Bandaso
Universitas Kristen Indonesia Toraja
Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Law, Crime, Criminology & Criminal Justice

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Analisis Kinerja Keuangan Pada Badan Pertahanan Nasional Kabupaten Tana Toraja Novereis Novereis; Marniati Marniati; Srisetyawanie Srisetyawanie
Prosiding Seminar Nasional Manajemen dan Ekonomi Vol. 2 No. 1 (2023): Juni: Prosiding Seminar Nasional Manajemen dan Ekonomi,
Publisher : Universitas Kristen Indonesia Toraja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59024/semnas.v2i1.150

Abstract

Analysis of Financial Performance at the National Land Agency of Tana Toraja Regency. The formulation of the problem in this study is the Financial Performance of the National Land Agency of Tana Toraja Regency. The problem in this study is how the Performance of the Revenue and Expenditure Budget at the National Land Agency of Tana Toraja Regency for the 2019-2021 Fiscal Year is viewed from the effectiveness ratio and efficiency ratio. The purpose of this study was to determine the Financial Performance of the National Land Agency of Tana Toraja Regency for the 2019-2021 Fiscal Year in terms of the effectiveness ratio and efficiency ratio. The type of research used in this research is descriptive quantitative. The type of data used in this research is quantitative data. Sources of data conducted in this study are primary data and secondary data. Data collection techniques using observation, interviews and documentation. The data analysis technique used is ratio analysis, where in the ratio analysis technique there are two formulas used to calculate the numbers, namely effectiveness and efficiency. The results showed that the Financial Performance of the National Land Agency of Tana Toraja Regency when viewed from the level of effectiveness, in 2019 with a value of 83.18% and in 2020 with a value of 90.66% and in 2021 with a value of 93.57%. efficiency in 2019 with a value of 20% in 2020 with a value of 10% and in 2021 with a value of 6%.
Pendampingan Usaha Produk Rice Bowl Ayam Suwir Mahasiswa Universitas Kristen Indonesia Toraja Srisetyawanie Bandaso; Beatrix Putri Danduru; Afian Dezi Sanda Sipi
ARDHI : Jurnal Pengabdian Dalam Negri Vol. 1 No. 6 (2023): Desember : Jurnal Pengabdian Dalam Negri
Publisher : Asosiasi Riset Pendidikan Agama dan Filsafat Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/ardhi.v1i6.60

Abstract

The implementation of this service activity is carried out by providing material regarding Proposal Preparation and Food Business Planning for Shredded Chicken Rice Bowl Products by delivering this training material with lectures and discussions. Mentoring is provided to provide direction on how to start business planning and preparing business proposals to marketing and business development. The aim of this assistance is to provide students with the understanding and ability to start a business well
Analisis Kinerja Keuangan Sebelum Dan Selama Pandemi Covid-19 Pada Perusahaan PT Kalbe Farma Tbk Srisetyawanie Bandaso; Ellyn Patadungan; Ratna Grace
Jurnal Rimba Riset Ilmu manajemen Bisnis dan Akuntansi Vol. 1 No. 4 (2023): November : Riset Ilmu Manajemen Bisnis dan Akuntansi
Publisher : Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/rimba.v1i4.310

Abstract

The purpose of this research is to find out the financial performance of PT Kalbe Farma before and during the pandemic. This research is quantitative. The results showed that the liquidity ratios which included current ratios were 4.35, 4.12 and 4.45, quick ratios were 2.90, 2.98 and 3.01, cash ratios were 117%, 164% and 176% indicating Kalbe Farma's financial performance was liquid before and during the pandemic. Solvability ratios include debt to asset ratios namely 17.76%, 19% and 17.14%, debt to equity ratios namely 21.30%, 23.46% and 20.69% indicating that financial performance was in good condition before and during a pandemic because the industry average is above the ratio value. Profitability ratios including GPM indicate that the company's financial performance is in good condition, namely 45.25%, 44.33% and 42.79%. for NPM 11.21%, 12.11% and 12.31%, ROA is 12.52%, 12.40%, 12.59% and ROE is 15.19%, 15.32% and 15.20% shows that financial performance was not good before and during the pandemic. Activity ratios include inventory turnover 3.3, 3.5 and 2.9, receivables turnover 6.12 times, 5.8 times and 7.4 times, fixed asset turnover 2.5, 2.4 and 2.6 while total asset turnover of 1.1 and 1.02 respectively shows that Kalbe Farma's financial performance is not good enough in managing its assets both during the pandemic in 2020 and 2021 and before the pandemic in 2019
Pengaruh Kredit Bermasalah Terhadap Rentabilitas Ekonomi Pada Koperasi Simpan Pinjam Balo’ Toraja Kecamatan Makale Kabupaten Tana Toraja Wilma Dian Ardiyanti; Srisetyawanie Bandaso; Grynjiel Ayu Sandangan
Jurnal Ekonomi, Akuntansi, dan Perpajakan Vol. 1 No. 2 (2024): Mei : Jurnal Ekonomi, Akuntansi, dan Perpajakan (JEAP)
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/jeap.v1i2.502

Abstract

This research aims to examine the effect of non-performing loans on economic profitability in the Balo' Toraja Savings and Loans Cooperative, Makale District, Tana Toraja Regency. The type of research used in this research is quantitative descriptive research. The unit of observation in this research is the financial report and non-performing loans for 2016-2020. The results of this research show that there is an influence of non-performing loans on economic profitability, which means that if non-performing loans increase, economic profitability will decrease, and vice versa, if non-performing loans decrease, economic profitability will increase.
Pengaruh Literasi Perpajakan, Moral Pajak dan Insentif Pajak Terhadap Kepatuhan Wajib Pajak UMKM di Kabupaten Tana Toraja Westerini Lusdani; Srisetyawanie Bandaso; Winta Panimba
Profit: Jurnal Manajemen, Bisnis dan Akuntansi Vol. 3 No. 4 (2024): Profit : Jurnal Manajemen, Bisnis dan Akuntansi
Publisher : UNIVERSITAS MARITIM AMNI SEMARANG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58192/profit.v3i4.3029

Abstract

The Influence of Tax Literacy. Tax Morale and Tax Incentives on MSME Taxpayer Compliance in Tana Toraja Regency. The aim of this research is to find out whether tax literacy. Tax morale and tax incentives influence MSME taxpayer compliance in Tana Toraja Regency. The data collection procedures for this research are: Questionnaire. The analysis technique uses multiple linear regression tests. The partial test results (t test) show that the tax literacy variable influences the mandatory compliance of MSMEs in Tana Toraja Regency, the tax moral variable influences the compliance of MSME taxpayers in Tana Toraja Regency and tax incentives influence the compliance of MSME taxpayers in Tana Toraja Regency. Meanwhile, the results of simultaneous testing (F test) show that the variables of tax literacy, tax morale and tax incentives influence MSME taxpayer compliance in Tana Toraja Regency
Pendampingan Penyusunan Anggaran Produksi Pada UMKM Mitra Markisa Toraja Kecamatan Rantetayo Kabupaten Tana Toraja Srisetyawanie Bandaso; Althon K. Pongtuluran; Agustinus Mantong; Jens Batara Marewa; Randi Tangdialla; Ade Lisa Matasik
Panggung Kebaikan : Jurnal Pengabdian Sosial Vol. 1 No. 3 (2024): Agustus : Panggung Kebaikan : Jurnal Pengabdian Sosial
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62951/panggungkebaikan.v1i3.583

Abstract

Mitra Toraja Markisa is a family business in Rantetayo sub-district which produces passion fruit into a drink that is rich in benefits. Production at Mitra Markisa Toraja has several obstacles that often affect the production process, including the limited passion fruit as the raw material in making the product, resulting in the expected production target sometimes not being achieved. This limitation of raw materials is caused by several things such as the failure of the passion fruit harvest due to plant pests or other things, the type of passion fruit needed sometimes experiences a decrease in stock because it is much sought after and other problems. In recording its production reports/budgets, Mitra Markisa Toraja still records manually in the ledger, which is recorded for one period/year. The products produced by Mitra Markisa Toraja have been distributed throughout Tana Toraja and North Toraja and have even been shipped outside Toraja. The purpose of the research to be achieved is to determine the results of the production budget analysis at the Mitra Toraja Markisa Industry.
PENGARUH DIGITALISASI PERPAJAKAN DAN INSENTIF PERPAJAKAN TERHADAP PENGEMBANGAN UMKM TORAJA UTARA Wilma Dian Ardiyanti; Srisetyawanie Bandaso; Septya Karla Palullungan; Serliana Tasik Tonapa
JURNAL ILMIAH EDUNOMIKA Vol. 9 No. 2 (2025): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v9i2.17241

Abstract

This study aims to examine the effect of tax digitalization and tax incentives on the development of North Toraja MSMEs. Digitalization aims to improve tax efficiency and compliance, while tax incentives are expected to encourage investment and growth in leading sectors. This study used 55 MSME samples in North Toraja Regency. The data analysis techniques used were descriptive analysis and verification analysis, namely: Validity Test, Reliability Test, Classical Assumption Test, Multiple Regression Analysis, and Hypothesis Testing with Partial Test (t test) and Simultaneous Test (F test). Keywords : tax digitalization; tax incentives; MSME Development
Pengaruh Beban Kerja dan Konflik Peran Terhadap Burnout pada Mahasiswa Rekognisi Pembelajaran Lampau (RPL) Fakultas Ekonomi UKI Toraja Srisetyawanie Bandaso; Ratih Pundissing
Prosiding Seminar Nasional Ilmu Manajemen Kewirausahaan dan Bisnis Vol. 1 No. 2 (2024): Desember : Prosiding Seminar Nasional Ilmu Manajemen Kewirausahaan dan Bisnis
Publisher : Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/prosemnasimkb.v1i2.44

Abstract

This study aims to analyze the impact of workload and role conflict on burnout in students of the Recognitive Learning of Past (RPL) program of the University of UKI. Burnout, a condition of mental, emotional, and physical exhaustion, can have a significant impact on the academic performance of RPL students who have generally had work experience. Using a quantitative approach, the study involved a sample of 66 RPL students selected through cluster sampling. The data is collected using validated questionnaires and analyzed using the double linear regression method. The results of the t test showed that the workload had a significant influence on burnout with a t count value of 9,252 > 1,669 t tables. Similarly, the conflict of roles proved to have a significant impact on burnotes with the t count of 11,392 > 1,669 t tabels. These findings indicated that both independent variables had a strong positive influence upon burnout, with the role conflict showing a greater influence. The results of this study emphasize the importance of workload management and role conflict resolution in the context of RPL education to prevent burnout, improve student academic success and improve the quality of work.
Pendampingan Usaha Produk Rice Bowl Ayam Suwir Mahasiswa Universitas Kristen Indonesia Toraja Srisetyawanie Bandaso; Beatrix Putri Danduru; Afian Dezi Sanda Sipi
ARDHI : Jurnal Pengabdian Dalam Negri Vol. 1 No. 6 (2023): ARDHI : Jurnal Pengabdian Dalam Negri
Publisher : Asosiasi Riset Pendidikan Agama dan Filsafat Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/ardhi.v1i6.60

Abstract

The implementation of this service activity is carried out by providing material regarding Proposal Preparation and Food Business Planning for Shredded Chicken Rice Bowl Products by delivering this training material with lectures and discussions. Mentoring is provided to provide direction on how to start business planning and preparing business proposals to marketing and business development. The aim of this assistance is to provide students with the understanding and ability to start a business well
Co-Authors Ade Lisa Matasik Afian Dezi Sanda Sipi Afian Dezi Sanda Sipi Agustinus Mantong Althon K. Pongtuluran Beatrix Putri Danduru Grynjiel Ayu Sandangan Jens Batara Marewa Marniati Marniati Novereis Novereis Randi Tangdialla Rati Pundissing Ratna Grace Septya Karla Palullungan Serliana Tasik Tonapa Westerini Lusdani Wilma Dian Ardiyanti Winta Panimba