Article Per Year (5 Year)
p-Index From 2021 - 2026
2.782
P-Index
This Author published in this journals
All Journal JURNAL PENDIDIKAN TAMBUSAI Journal of Humanities and Social Studies Jurnal Literasiologi Jurnal Ilmiah Edunomika (JIE) Journal of Management - Small and Medium Enterprises (SME's) Indonesian Journal of Engagement, Community Services, Empowerment and Development (IJECSED) JURNAL EKONOMI, BISNIS DAN TERAPAN (JESIT) Jurnal Pelayanan dan Pengabdian Masyarakat Indonesia Anggaran: Jurnal Publikasi Ekonomi dan Akuntansi Mengabdi: Jurnal Hasil Kegiatan Bersama Masyarakat Jurnal Dikmas Jurnal Ekonomi, Akuntansi dan Perpajakan Pelayanan Unggulan: Jurnal Pengabdian Masyarakat Terapan Panggung Kebaikan : Jurnal Pengabdian Sosial Jurnal Ekonomi, Manajemen, Akuntansi
Wilma Dian Ardiyanti
Fakultas Ekonomi, Universitas Kristen Indonesia Toraja
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences Other

Published : 17 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 17 Documents
Search

 1   2 
Seminar Kewirausahaan – Mengubah Hobi Menjadi Cuan PPGT Nonongan Salu Olivia Devi Yulian P; Wilma Dian A; Lisa Kurniasari W; Mey Enggane L; Abedneigo C. Rambulangi
Jurnal Pelayanan dan Pengabdian Masyarakat Indonesia Vol. 2 No. 2 (2023): Juni : Jurnal Pelayanan dan Pengabdian Masyarakat Indonesia
Publisher : Sekolah Tinggi Ilmu Administrasi Yappi Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jppmi.v2i2.628

Abstract

This activity aims to provide counseling about turning hobbies into profits at PPGT Klasis Nonongan Salu, which is one of the organizational/community activities within the intra-ecclesiastical management. This seminar was carried out with the aim of providing knowledge to teenagers that hobbies can be turned into profits. Apart from that, it provides insight and motivation to teenagers and prepares Christian young people to be independent and become agents of change for themselves, the congregregation and the nation. This activity was attended by around 30 people.
Pendampingan Usaha UMKM Deppa Tori’ : Optimalisasi Produksi dan Keuangan UMKM Deppa Tori’ sebagai Ikon Kuliner untuk Mendukung Pariwisata Lokal Toraja Wilma Dian Ardiyanti; Marniati Marniati; Ellyn Patadungan; Winta Panimba; Randy Tangdialla
Pelayanan Unggulan : Jurnal Pengabdian Masyarakat Terapan Vol. 2 No. 1 (2025): Februari : Pelayanan Unggulan : Jurnal Pengabdian Masyarakat Terapan
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62951/unggulan.v2i1.1203

Abstract

This community service program aims to assist Deppa Tori’ business actors in optimizing production and financial management in order to improve the quality, capacity, and sustainability of their business. The methods used in this program include training, direct assistance, and implementation of more efficient production strategies and more systematic financial records. In addition, this program also prioritizes branding and marketing aspects that are in line with local tourism potential, so that Deppa Tori’ can be better known as a typical souvenir that supports the tourism industry in the Toraja area. The expected results of this activity are increased production efficiency, better product quality standards, and a more organized financial system for Deppa Tori’ business actors. Thus, MSMEs can develop more professionally and contribute to strengthening the local creative economy and tourism sectors.
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
Pendampingan Pendirian Koperasi Merah Putih di Lembang Tondon Langi, Toraja Utara Winta Panimba; Wilma Dian Ardiyanti; Srisetyawani Bandaso; Yohanis Lotong Ta’dung; Marinus Ronal
Panggung Kebaikan : Jurnal Pengabdian Sosial Vol. 2 No. 3 (2025): 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.v2i3.1953

Abstract

This community service activity was implemented with an educational and participatory approach through outreach activities, lectures, discussions, and intensive mentoring. This activity was aimed at participants in the meeting to establish the Merah Putih Village Cooperative, consisting of various elements of the community, Lembang officials, and several representatives from related sectors who have a direct or indirect relationship with village economic development through cooperatives. The material provided included an understanding of the basics of cooperatives, the benefits of the existence of cooperatives for village communities, as well as the stages or legal and administrative flows in the process of establishing a cooperative in accordance with applicable regulations in Indonesia. In addition, participants were also given insight into the principles of good cooperative governance, financial transparency, member meeting mechanisms, and the distribution of SHU (Surplus Operating Results) fairly and proportionally. The material was delivered through interactive lectures and open discussions that allowed for active participant participation to ask questions, provide suggestions, and express their experiences and hopes for the cooperative that will be formed. The activity continued with mentoring in the process of establishing the cooperative's organizational structure, including the election of administrators, the preparation of AD/ART, and understanding the duties and responsibilities of each element in the cooperative organization. The primary goal of this mentoring activity is to provide comprehensive understanding, increase community capacity to manage cooperatives independently and professionally, and encourage active community participation in productive economic activities through cooperatives. Thus, it is hoped that the Merah Putih Village Cooperative can become a sustainable driving force for the local economy.
Local Wisdom-Based Tourism Development Strategy at the Ke'te' Kesu' Tourism Object, North Toraja Regency Rambulangi, Abedneigo Carter; Mantong, Agustinus; Ramba, Dina; Palimbong, Stefani M; Ardiyanti, Wilma D.; Panimba, Winta; Marniati, Marniati
EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi Vol. 5 No. 1: November 2025
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/ekoma.v5i1.13272

Abstract

This study aims to determine the Local Wisdom-Based Tourism Development Strategy at the Ke'te' Kesu' Tourist Attraction, North Toraja Regency . The data analysis techniques used in this study are data reduction, data presentation, and conclusion drawing. From the results of the study, it is known that : (1) The resources at the Ke'te' Kesu' Tourist Attraction are one of the livelihoods of family groups and communities living around the Ke'te' Kesu' Tourist Attraction. (2) Funding sources at the Ke'te' Kesu' Tourist Attraction are obtained from entrance fees without assistance from other social services . (3) The Information System at the Ke'te' Kesu' Object is one of the world-famous tourist destinations and is known by both foreign and local tourists. (4) Utilization of Facilities at the Ke'te' Kesu' Tourist Attraction has various facilities that can be used by tourists who come to visit. (5) Existing Values and Norms It is very necessary to uphold the customs that exist in a region, as well as the need to maintain ethics and also obey the values and norms that exist in a region. (6) How to Maintain Existing Local Wisdom It is necessary to maintain and preserve existing local wisdom so that it is maintained and protected from theft.
OPTIMALISASI TRANSFORMASI DIGITAL PAJAK DALAM MENDORONG UMKM KREATIF DI TORAJA UTARA Bandaso, Srisetyawanie; Wilma Dian Ardiyanti; Dedy Bulelenan
JURNAL ILMIAH EDUNOMIKA Vol. 10 No. 1 (2026): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v10i1.18856

Abstract

This study aims to describe how digital tax transformation contributes to improving tax compliance and fostering the economic growth of creative MSMEs in North Toraja Regency. The digital transformation is implemented through online-based systems such as e-Registration, e-Filing, e-Bupot, and e-Faktur, which simplify the tax reporting process without requiring business owners to visit tax offices in person. Using a qualitative approach with in-depth interviews involving creative MSME actors and tax officers, the study finds that the digital system enhances the efficiency and transparency of tax administration. However, several challenges remain, including limited internet access, low digital literacy, and insufficient technical assistance. The findings indicate that digital transformation positively influences tax compliance, particularly among MSMEs that have participated in tax socialization and digital training programs. Improved tax compliance subsequently promotes economic growth through greater business legality, consumer trust, and access to financing. Therefore, digital tax transformation not only simplifies fiscal administration but also serves as a catalyst in building an inclusive and sustainable creative economic ecosystem in North Toraja. Keywords : Creative MSMEs; Digital Tax Transformation;Economic Growth; Tax Compliance.
Perceptions of Culinary MSMEs toward the Implementation of MPOS and TMD in Encouraging Voluntary Tax Compliance in North Toraja Ardiyanti, Wilma Dian; Bandaso, Srisetyawanie; Allo, Isar Tandi; Sulo, Krismayanti Pare
EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi Vol. 5 No. 3: Maret 2026
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/ekoma.v5i3.15981

Abstract

This study aims to describe the perceptions of culinary MSME actors toward the implementation of MPOS and TMD, to explore the experiences of culinary MSME actors in using MPOS and TMD, and to understand how the implementation of MPOS and TMD influences the voluntary tax compliance of culinary MSME actors in North Toraja. This research used a descriptive qualitative approach; data were collected through in-depth interviews with MSME actors who had used MPOS and TMD. The results of the study show that MSME actors have positive perceptions of MPOS and TMD because they are considered to assist transaction recording, enhance transparency, and simplify tax calculation. However, this system still faces various technical constraints, including network disruptions, power outages, system errors, paper shortages for receipts, and resistance from some customers to paying taxes. MSME actors also offered several suggestions, including the need for Bapenda's assistance and routine monitoring, improvements to the application, and more intensive socialization. This study concludes that MPOS and TMD have the potential to enhance voluntary tax compliance; however, their effectiveness largely depends on infrastructure readiness and local government support.
Co-Authors Abedneigo C. Rambulangi Ade Lisa Matasik Agustinus Mantong Allo, Isar Tandi Althon K. Pongtuluran Bandaso, Srisetyawanie Dedy Bulelenan Dina Ramba' Grynjiel Ayu Sandangan Jois Ta’nak Lisa Kurniasari W Marinus Ronal Marinus Ronal Marniat, Marniat Marniati Marniati Marniati Marniati Mey Enggane L Mey Enggane Limbongan Mutia, Surianti Olivia Devi Yulian P Ramba, Dina Randy Tangdialla Randy Tangdialla Roni Tandi Tuku Salu, Angelia Sape, Barnice Septya Karla Palullungan Serliana Tasik Tonapa Srisetyawani Bandaso Srisetyawanie Bandaso Stefani Marina Palimbong Sulo, Krismayanti Pare Westerini Lusdani Winta Panimba Yohanis Lotong Ta'dung Yonaldes Qreistamara Sarunan Putra