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Pedampingan Penyusunan Biaya Produksi Pada Usaha Kreativitas Anak Di Panti Asuhan Kristen Tangmentoe Marchelin Marchelin; Mince Batara; Stefani Marina Palimbong; Elisabet Pali; Olivia Devi Yulian Pompeng
Jurnal Masyarakat Mengabdi Nusantara Vol. 3 No. 2 (2024): Juni : Jurnal Pengabdian Kepada Masyarakat
Publisher : STIPAS Tahasak Danum Pambelum Keuskupan Palangkaraya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58374/jmmn.v3i2.266

Abstract

This community service activity aims to provide assistance to the children of the Tangmentoe Orphanage regarding the preparation of production costs in the child creativity business at the Tangmentoe Christian Orphanage where all this time the orphanage children have participated in many skills training to improve creativity, but in determining the selling price following the selling price in the market. In terms of determining the selling price, the production price of each production from the creativity of the orphanage children is needed. By using participatory methods carried out in assisting the preparation of production costs in this activity, the orphanage children have knowledge about the preparation of production costs on all the results of the orphanage children's creativity. And through this activity, orphanage children also have strong motivation in planning to start and manage a business.
Pemberdayaan IKM Tenun Unnoni melalui Pelatihan Penentuan Harga Jual Berbasis Biaya Produksi Mince Batara; Grace Sriati Mengga; Agustinus Mantong; Stefani Marina Palimbong; Olivia Devi Yulian Pompeng; Elisabet Pali
ARDHI : Jurnal Pengabdian Dalam Negri Vol. 3 No. 4 (2025): 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.v3i4.1438

Abstract

The Unnoni Weaving Center is a community-led, small and medium-sized enterprise (SME) development center for traditional weaving. Despite its significant potential, many entrepreneurs in this center face challenges in determining appropriate product prices. They typically rely solely on intuition or follow market prices without considering all production cost components, resulting in very small profit margins and even the risk of incurring losses. In response to these challenges, this community service program was designed to improve the ability of SMEs to determine more rational, measurable, and profitable selling prices through comprehensive and applicable training in production cost calculations. The methods employed included outreach, workshops, intensive mentoring, and hands-on simulations on pricing based on real costs and reasonable margins. The program was conducted in two sessions at the Unnoni Weaving Center Hall, involving 25 local weaving entrepreneurs. The results showed significant improvement, with participants' understanding of identifying production cost components increasing by 76%, while approximately 80% successfully conducted simulations for determining selling prices, taking into account raw materials, labor, overhead costs, and profit margins. The tangible impact of this activity is seen in increased business literacy, more systematic calculation skills, and the confidence of SMEs in determining prices and negotiating with consumers and business partners. Furthermore, this activity is expected to be a starting point for the implementation of a simple financial recording system, increased operational efficiency, and the development of a branding strategy for Unnoni woven products so they can compete more professionally, sustainably, and with high competitiveness in both local and global markets.
Pengaruh Shopping Lifestyle, Hedonic Shopping Value, dan E-Wallet terhadap Impulsive Buying: Studi Kasus pada Mahasiswa Manajemen UKI Toraja Angkatan 2022 Silviages Logo; Olivia Devi Yulian Pompeng; Abedneigo.C. Rambulangi
Prosiding Seminar Nasional Manajemen dan Ekonomi Vol. 4 No. 2 (2025): Desember : 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.v4i2.673

Abstract

This study aims to examine the influence of shopping lifestyle, hedonic shopping value, and e-wallet on impulsive buying behavior among students of the Management Study Program at the Faculty of Economics, Universitas Kristen Indonesia Toraja. This research is quantitative in nature, using multiple linear regression analysis. The sample consisted of 80 respondents, determined using Slovin's formula and purposive sampling technique as the basis for selecting respondents deemed relevant to the research objectives. The results of the study indicate that, partially, shopping lifestyle significantly influences impulsive buying with a t-value of 3.608 and sig = 0.001, hedonic shopping value significantly influences impulsive buying with a t-value of 2.186 and sig = 0.032, and e-wallet significantly influences impulsive buying with a t-value of 3.043 and sig = 0.003. Simultaneously, all three independent variables significantly affect impulsive buying, with a significance value of 0.000 < 0.05. The coefficient of determination (R2) value of 0.223 indicates that the three independent variables explain 22.3% of the variation in impulsive buying behavior, while the remaining 77.7% is explained by other factors not investigated in this study. These findings suggest that shopping lifestyle, the value gained from shopping, and the convenience of digital transactions through e-wallets are triggers for unplanned buying behavior.
Analisis Kontribusi Retribusi Pasar terhadap Pendapatan Asli Daerah (PAD) Kabupaten Toraja Utara Trisnawanti Lamba’; Olivia Devi Yulian Pompeng; Lisa Kuniasari Wibisono
Prosiding Seminar Nasional Manajemen dan Ekonomi Vol. 4 No. 2 (2025): Desember : 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.v4i2.687

Abstract

Local Revenue (PAD) refers to the income obtained by regional governments from sources within their own jurisdiction, such as taxes and local levies. One of the important components of PAD is market levies, which are collected from traders as a fee for the use of market facilities. This study aims to analyze the contribution of market levies to PAD in North Toraja Regency. The method used in this study is descriptive quantitative, utilizing secondary data from the Bapenda of North Toraja for the period of 2020–2024. The results of the study show that the contribution of market levies to PAD fluctuates with a downward trend. In 2020, the contribution was recorded at 1.17%, but by 2024, it decreased to 0.71%. This decline is attributed to several factors, including increased competition from modern markets that are more attractive to consumers, a decrease in the number of buyers visiting traditional markets, and arrears from traders, which has led to suboptimal revenue collection from levies. These findings highlight the importance of efforts by local governments to enhance the appeal of traditional markets and manage levies more effectively in order to increase their contribution to PAD in the future.
Pengaruh Beban Kerja dan Stres Kerja terhadap Kinerja Guru di Madrasah Aliyah Negeri Tana Toraja Sulthan Massora; Olivia Devi Yulian Pompeng; Lisa Kuniasari Wibisono
Prosiding Seminar Nasional Manajemen dan Ekonomi Vol. 4 No. 2 (2025): Desember : 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.v4i2.688

Abstract

This study aims to analyze the effect of workload and work stress on the performance of teachers at Madrasah Aliyah Negeri Tana Toraja. The study uses a quantitative approach with a population of 38 teachers, all of whom were selected as the sample using the total sampling technique. Data collection was carried out using questionnaires, and data analysis was performed using multiple linear regression assisted by SPSS version 26. The results show that workload has a significant positive effect on teacher performance, with a t-value of 2.081, which is greater than the t-table value of 2.030, indicating a significant positive relationship between the two. In addition, work stress also has a significant positive effect on teacher performance, with a t-value of 8.046, which is greater than the t-table value of 2.030. Simultaneously, both variables have a significant effect on teacher performance at Madrasah Aliyah Negeri Tana Toraja. In conclusion, an increase in workload and work stress, when managed properly, can improve teacher performance. Therefore, it is important for the school to pay attention to managing workload and work stress to optimize teacher performance.
Pertanian Organik Sebagai Upaya Peningkatan Perekonomian Masyarakat di Lembang Basokan Stefani Marina Palimbong; Olivia Devi Yulian Pompeng; Astriwati Biringkanae; Lisa Kurniasari Wibisono; Elisabet Pali; Yohanis Lotong Ta’dung
Svarga Pena : Jurnal Pengabdian Kepada Masyarakat Vol. 2 No. 4 (2025): Desember :Svarga Pena : Jurnal Pengabdian Kepada Masyarakat
Publisher : Universitas Veteran Bangun Nusantara Sukoharjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62951/svargapena.v2i4.185

Abstract

Organic farming is a farming system that emphasizes the use of natural ingredients without the use of synthetic chemicals, making it more environmentally friendly and sustainable. The implementation of organic farming not only aims to preserve the environment but also has the potential to increase productivity and community economic well-being. This training and outreach activity was held in Lembang Basokan, Nanggala District, North Toraja Regency, with the aim of increasing community understanding and skills regarding organic farming methods. The main focus of this activity was the use of natural liquid organic fertilizer, which is easy to make, environmentally friendly, and has greater benefits for plant growth and health. The implementation method included counseling, demonstrations of liquid organic fertilizer production, and interactive discussions with the community. The outreach strategy was designed in a communicative and participatory manner to attract community interest and encourage active participation throughout the activity. The results of this activity indicate an increased community understanding of the concept of organic farming and the benefits of using liquid organic fertilizer. Furthermore, the community also expressed interest in implementing organic farming practices as an alternative to increase agricultural yields and improve the family economy. Therefore, this organic farming training and outreach activity is expected to be the first step in developing sustainable agriculture in Lembang Basokan.
Pengaruh Manajemen Talenta dan Manajemen Pengetahuan terhadap Kinerja Pegawai Dinas Pekerjaan Umum dan Tata Ruang (PUTR) Toraja Utara Diayanti Marse Patung; Adriana Madya Marampa; Olivia Devi Yulian Pompeng
Jurnal Ilmiah Manajemen dan Kewirausahaan Vol. 5 No. 2 (2026): Mei: Jurnal Ilmiah Manajemen dan Kewirausahaan
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jimak.v5i2.6479

Abstract

The purpose of this study was to determine whether there is an influence of talent management and knowledge management on the performance of employees of the North Toraja Public Works and Spatial Planning Agency. The data collection procedures for this study are observation, questionnaires and documentation. The method used in this study is the Quantitative Method using Multiple Linear Regression and processed using SPSS version 26. This study was conducted on employees of the North Toraja Public Works and Spatial Planning Agency with a sample of 50 respondents. The sampling technique used was a saturated sample, namely the population is the same as the sample. The results of the study show that talent management (X1) influences Employee Performance (Y) of North Toraja PUTR with a significance value of 0.035 <0.05. Knowledge management (X2) influences Employee Performance (Y) of North Toraja PUTR with a significance value of 0.000 <0.05. Talent Management (X1) and Knowledge Management (X2) simultaneously influence Employee Performance (Y) with a significance value of 0.000 < 0.05 and an F-value of 78.758 > F-table 3.20.
The Effect of Environmental Management Accounting and Business Strategy on the Sustainable Production Effectiveness of SMEs in Toraja Olivia Devi Yulian Pompeng; Astriwati Biringkanae
Al-Kharaj: Journal of Islamic Economic and Business Vol. 8 No. 1 (2026): All articles in this issue include authors from 3 countries of origin (Indonesi
Publisher : LP2M IAIN Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24256/kharaj.v8i1.9593

Abstract

Environmental Management Accounting (EMA) is an appropriate approach to support decision-making that considers both economic and environmental aspects simultaneously (Hutagalung & Lumban, 2024; Fitriani & Pandin, 2025; Setiawan & Ghozali, 2016). Increasing competition in the business world forces entrepreneurs to adopt effective strategies and continuously innovate their products to remain competitive and meet customer needs (Kotler & Keller, 2016). Sustainable production effectiveness is measured using indicators such as resource use efficiency, regulatory compliance, waste reduction, and customer satisfaction. The study employed a quantitative approach. Data were collected through the distribution of questionnaires to culinary and craft SMEs in Toraja. Data analysis techniques included validity and reliability tests, as well as linear regression analysis to determine the significance of the influence of the independent variables (EMA and business strategy) on the dependent variable (sustainable production). The results of the study indicate that both EMA and business strategy significantly affect sustainable production in SMEs in Toraja.