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All Journal Jurnal Ilmiah Edunomika (JIE) Prosiding Seminar Nasional Manajemen dan Ekonomi Jurnal Riset Ekonomi dan Akuntansi
Yohanis L. Ta’dung
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education

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Analisis Penerapan Corporate Social Responsibility (CSR) pada PT. Malea di Tana Toraja Herianti Tarukla'bi Tandungan; Yohanis L. Ta’dung; Dina Ramba
Jurnal Riset Ekonomi dan Akuntansi Vol. 1 No. 4 (2023): December: 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.v1i4.974

Abstract

This research aims to determine the Corporate Social Responsibility implemented by PT. Malea in Tana Toraja. The method in this research uses a qualitative descriptive approach by conducting direct interviews with informants. Data collection begins with observations, observations, interviews and documentation. The results obtained are the Implementation Stages. This stage is the core stage, namely a concrete action or implementation of CSR. In the CSR implementation stage of PT. Malea also has good steps and is quite regular. At this stage there needs to be involvement between the company and the community regarding the implementation of the CSR program that is being implemented. Implementation/Implementation Stage. This stage is the core stage, namely a concrete action or act of implementing CSR. In the CSR implementation stage of PT. Malea also has good steps and is quite regular. At this stage there needs to be involvement between the company and the community regarding the implementation of the CSR program that is being implemented. The involvement of these parties is intended so that the CSR program can be implemented well and on target. Apart from that, the involvement between the company, employees and the community will foster a sense of ownership between each other in the company's existence, so that this CSR program can strengthen the relationship between the board of directors, company employees and the community.
PENGARUH TINGKAT SUKU BUNGA KREDIT TERHADAP PERMINTAAN KREDIT MODAL KERJA PADA PT. BANK NEGARA INDONESIA (PERSERO) TBK KANTOR CABANG KABUPATEN TORAJA UTARA Shelin Baby Zhuntania Wijaya; Yohanis L. Ta’dung; Agustinus Mantong
JURNAL ILMIAH EDUNOMIKA Vol. 9 No. 1 (2025): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

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Abstract

The Effect of Credit Interest Rate Levels on Working Capital Credit Demand at PT. Bank Negara Indonesia (Persero) Tbk North Toraja Regency Branch Office. This study aims to determine the Effect of Credit Interest Rate Levels on Working Capital Credit Demand at PT. Bank Negara Indonesia (Persero) Tbk North Toraja Regency Branch Office. The variables of this study are credit interest rates and working capital credit demand. The type of research used in this study is quantitative research. The types of data used in this study are primary data and secondary data. The population in this study is the credit interest rate data report and the working capital credit demand report at PT. Bank Negara Indonesia (Persero) Tbk North Toraja Regency Branch Office, and the sample is the credit interest rate data report and the working capital credit demand report at PT. Bank Negara Indonesia (Persero) Tbk North Toraja Regency Branch Office for the period 2021-2023. The data collection procedures used are documentation and interviews. The data analysis techniques used in this study are simple linear regression tests, coefficient of determination (r2), and partial tests (t-tests). The results of this study indicate that the level of credit interest rates has a negative and significant effect on the demand for working capital credit at PT. Bank Negara Indonesia (Persero) Tbk North Toraja Regency Branch Office. The magnitude of the results obtained from this study, the effect of the level of credit interest rates on the demand for working capital credit at PT. Bank Negara Indonesia (Persero) Tbk North Toraja Regency Branch Office has a significant or important effect. Keywords : Credit Interest Rates, Working Capital Credit Demand
Analisis Penetapan Harga Pokok Produksi dalam Menentukan Harga Jual Produk Kopi di Toko Sarah Jaya Rantepao Grace Sriati Mengga; Silva Pasamba; Yohanis L. Ta’dung
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.v4i2.689

Abstract

This study aims to determine the cost of coffee production as a basis for setting the selling price in the Sarah Jaya coffee business. Accurate calculation of production costs is essential because it directly affects pricing decisions and the level of profit generated by the business. The full costing method is used to determine the cost of production, as this method provides a more comprehensive and detailed calculation by including all cost components required in the production process, such as raw material costs, direct labor costs, and both fixed and variable manufacturing Overhead costs. Determining the cost of production using an appropriate method can significantly influence the determination of the selling price and ensure that the business achieves sustainable profitability. The application of the full costing method is expected to provide practical benefits for Small and Medium Enterprises (MSMEs), particularly in improving financial management and decision-making accuracy. The results of this study indicate that the calculation of the cost of production for the Sarah Jaya coffee business conducted by the business owner using the full costing method aligns well with the determination of the selling price and the profit generated. This is because the full costing method takes into account more detailed and comprehensive cost elements, resulting in a more realistic and reliable calculation of production costs.
Co-Authors Agustinus Mantong Dina Ramba' Grace Sriati Mengga Herianti Tarukla'bi Tandungan Shelin Baby Zhuntania Wijaya Silva Pasamba