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All Journal Syntax Literate : Jurnal Ilmiah Indonesia Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Jurnal Review Pendidikan dan Pengajaran (JRPP) Community Development Journal: Jurnal Pengabdian Masyarakat Paulus Journal of Accounting (PJA) Indonesian Journal of Engagement, Community Services, Empowerment and Development (IJECSED) Indonesian Collaboration Journal of Community Services (ICJCS) COMSERVA: Jurnal Penelitian dan Pengabdian Masyarakat JURNAL EKONOMI, BISNIS DAN TERAPAN (JESIT) Proceeding of The International Conference on Economics and Business Jurnal Ekonomi, Manajemen, Akuntansi Innovative: Journal Of Social Science Research Jurnal Nusantara Berbakti Madani: Multidisciplinary Scientific Journal Jurnal Riset Akuntansi Jurnal Riset Ekonomi dan Akuntansi Jurnal Kabar Masyarakat Jurnal Pelayanan Hubungan Masyarakat Alkhidmah: Jurnal Pengabdian dan Kemitraan Masyarakat Journal Economic Excellence Ibnu Sina Santri : Jurnal Ekonomi dan Keuangan Islam

Batara, Mince

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Author-ID : 2231369

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 Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mechanical Engineering Medicine & Pharmacology Physics Public Health Social Sciences Other

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ANALISIS PENGAMBILAN KEPUTUSAN ATAS IDLE CAPACITY (STUDI PADA PT. XYZ) DI MAKASSAR Mince Batara
Paulus Journal of Accounting (PJA) Vol 1 No 2 (2020): Paulus Journal of Accounting (PJA)
Publisher : Program Studi Akuntansi Universitas Kristen Indonesia Paulus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34207/pja.v1i2.224

This research aims to analysis the idle capacity experienced by PT. XYZ and calculating the break event point as a basic of minimum production that must be achieved in order to reach maximum profit and calculate the basic of rental rate which can get the profit. In this research used qualitative method and the case study method, qualitative method were chosen to get the widest possible informationThe results of the research indicate that in 2018 PT. XYZ reaches the break event point of Rp.19,573,616,842.25 the cost of goods sold is Rp.22,138,154,627.74, so that the company can be minimized cost because the result was bigger more than BEP.Idle capacity was leased in two alternatives, were: (1) rent out machines which unemployed when raw materials were available, (2) rent out machines and direct labor. From this research, it was found that the freezing engine rental rates that apply in 2018 Rp. 1,500 / kg was smaller than the standard rent expenses that should have been used Rp. 1,680 / kg, but management did not have room to increase rent expenses because the rent expenses apply to more competing companies smaller than the rented expenses at PT. XYZ. But if the idle capacity used capacity of the machine and labor simultaneously, it can contribute profit to the company where the rent expenses apply Rp. 7,500 while the standard rent expenses is Rp. 6,675.

PERAN ENDORSER TERHADAP BRAND ATTITUDE DAN PERILAKU PEMBELIAN ONLINE: STUDI KASUS UMKM DI KOTA RANTEPAO, TORAJA UTARA, SULAWESI SELATAN Lisa Kurniasari Wibisono; Mince Batara
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. 4 (2021): FairValue : Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (607.7 KB)

Promotions carried out by an endorser through social media such as Instagramare not only used by large companies in their marketing activities, but can alsobe used to market products from local MSME brands to increase product salesonline. Based on the stimulus-organism-response (SOR) paradigm, this studywill examine the role of endorsers in brand marketing and online buyingbehavior in the context of MSMEs in the Rantepao City area, North Toraja,South Sulawesi. Based on the number of variables and indicators used in thisstudy, a representative sample approach was used in sampling, so the numberwas 80 to 160 respondents. Purposive sampling technique which is part of thenon-probability sampling technique will be used to determine the respondentswho are the sample. During the study, a set of questionnaires with 5 Likert scaleanswer choices will be given to the target respondents as the primary datasource. After the research data is obtained, the data will then be analyzed forvalidity and reliability tests. After the data is found to be valid and reliable, thepartial least squares (PLS) analysis method will be used to test the proposedhypothesis. Statistical analysis carried out includes: evaluation of the outer andinner models. The expected results and outputs in this study are to producereferences for MSME business actors in carrying out business activities that useendorsers as a way to strengthen brand attitudes when consumers make onlinepurchasing decisions. The results of this study are at TKT 2. The results obtainedfrom this research will be published in the Accredited National Journal: Journalof Business Economics, State University of Malang Accredited Sinta 4 with pISSN: 0853-7283 and e-ISSN: 2528-0503 as Mandatory Outcomes. accepted andSinta 3 Accredited Petra Christian University Marketing Management Journalwith p-ISSN: 1907235X and e-ISSN: 1907235X as additional outputs submitted.And the 2021 National Seminar on Management and Business Economics(SNMEB) as Additional Outcomes.

Efisiensi dan Efektivitas biaya Rumah Tangga Di Tengah Pandemi Covid-19 Pada kelurahan Tapparan Mince Batara; Stefani Marina Palimbong; Grace S. Mengga; Ade Lisa Matasik; Randi Tangdialla
COMSERVA : Jurnal Penelitian dan Pengabdian Masyarakat Vol. 2 No. 1 (2022): COMSERVA: Jurnal Penelitian dan Pengabdian Masyarakat
Publisher : Publikasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59141/comserva.v2i1.204

In the midst of the corona virus disease pandemic that is still sweeping across the world, the impact of the spread of this virus has forced humans to make enormous changes, as well as the people of the Tapparan village. One of the changes that humans must make immediately and cannot be delayed, namely changes in the economy and meeting needs. Humans are required to be more creative in order to be able to survive financially. One way that can be done in order to be able to maintain the financial health of each community is managing household or personal finances. One way of good financial management is cost effectiveness and efficiency. Therefore, it is necessary to conduct training on how to implement Efficiency and Effectiveness of Household Costs in the Middle of the Covid-19 Pandemic in Tapparan Village through (Economically Valued Use of Home Yard Land).

Strategi Pengembangan Pariwisata di Kabupaten Tana Toraja Abedneigo C. Rambulangi; Mince Batara
Jurnal Ekonomi, Bisnis dan Terapan (JESIT) Vol. 2 No. 1 (2021): Jurnal Ekonomi, Bisnis dan Terapan (JESIT)
Publisher : UKI Toraja Press

The tourism potential of Tana Toraja Regency is many potential. The development of this potential is expected to encourage regional development. Currently, there are 7 (seven) tourism development strategies implemented in Tana Toraja. Therefore, it is necessary to evaluate the implementation of 7 (seven) strategies. The purpose of this research to explore the information about the level of influence the progress implementing of seven strategies and factors influence the development of tourism in Tana Toraja Regency. This research is qualitative with descriptive type. The results of this research, are : (1) all strategies have been implemented but the results of the implementation of these strategies are different. Where the strategy of strengthening marketing and product development was successfully implemented and has given significant results. The strategy in distribution and multiplier and product development strategy has a significant results, but there are still parts have not been successfully implemented, and HR development strategy, Spatial development and tourism interest processing strategy have not provided significant results for the development of Tana Toraja tourism. (2) The driving aspects of tourism development owned by Tana Toraja include: The naturalness of tourism objects, the role and participation of the Toraja society and tourism promotion objects are very diverse and creative. (3) And inhibiting aspects are: Inadequate facilities and infrastructure, unprofessional human resources in the field of tourism and the legal basis (Perda) specifically on tourism is not.

Analisis Perbandingan Harga Saham dan Volume Perdagangan Saham Sebelum dan Sesudah Stock Split Pada Masa Pandemi Grace Sriati Mengga Mengga; Mince Batara
Jurnal Ekonomi, Bisnis dan Terapan (JESIT) Vol. 2 No. 2 (2021): Jurnal Ekonomi, Bisnis dan Terapan (JESIT)
Publisher : UKI Toraja Press

In this study, a comparison of stock prices before and after a stock split and a comparison between trading volume and after a stock split was carried out during the Pandemic period. A stock split is one of the actions taken by a company to increase its shares and make the shares more liquid again. Based on the analysis in this study, it was found that there was a significant difference between stock prices before and after the stock split and a significant difference was also found between the trading volume of shares before and after the stock split. Researchers found 11 companies that carried out stock splits during the pandemic in December 2019-September 2021. The observation period for companies that carried out stock splits was 5 days before and 5 days after the announcement of the stock split, so in the test using the average value of the stock price and the average value -average of trading volume. In this study, the normality test was used to see if the data were normally distributed and the two-sample difference test was paired t-test or t-test.

PENDAMPINGAN MASYARAKAT SADAR WISATA DALAM PEMBUKAAN PARAWISATA AIR TERJUN SARAMBU PATIRO URAN DAN SARAMBU KAMBUTU DI LEMBANG RANTEBUA KECAMATAN RANTEBUA Yohanis Lotong Ta'dung; Randi Tangdialla; Ade Lisa Matasik; Mince Batara; Grace Sriati Mengga
Indonesian Collaboration Journal of Community Services Vol. 1 No. 4 (2021): Indonesian Collaboration Journal of Community Services
Publisher : Yayasan Education and Social Center

Sarambu Patiro Uran waterfall and Sarambu Kambutu' waterfall in Rantebua are one of the prospective tourist destinations in North Toraja Regency. This waterfall has the potential to become a new tourist destination, but because of the lack of maximum management makes it abandoned. The purpose of this PKM is to develop Sarambu Patiro Uran and Sarambu Kambutu'to become one of the favorite natural tourist destinations in North Toraja Regency. The methods used are discussions, tutorials, and mentoring. The results of the activity were able to promote Sarambu Patiro Uran's tejuan Water and Sarambu Kambutu's social media. However, efforts to lift Sarambu Patiro Uran Waterfall and Sarambu Kambutu' into new tourist destinations are constrained by several things, including: (a) road access that is not good, (b) limited infrastructure facilities, (c) managerial systems that are not good, (d) lack of promotion, and (e) water discharge that drops when the drought is long

ANALYSIS OF COSO-BASED INTERNAL CONTROL SYSTEM OF UNCOLLECTIBLE RECEIVABLES (Case study PT. PLN ULP Rantepao) Mince Batara; Yunita Daud; Dina Ramba
Proceeding of The International Conference on Economics and Business Vol. 1 No. 2 (2022): Proceeding of The International Conference on Economics and Business
Publisher : Universitas Kristen Indonesia Toraja

. Implementation of adjustments in the payment system from postpaid to prepaid for PT. PLN ULP Rantepao with the objective of reducing bad debts, but the accounts receivable report demonstrates an increase in bad debts over the last 3 years. The goal of this research is to examine the internal control system for bad debts in accordance with COSO. The descriptive qualitative method was used in this research. Using a random sampling technique, interviews, documentation, and observation were conducted. The sample used in this research is saturated. The significance of this research stems from the fact that bad debts have a significant impact on the company's financial health performance. (1) Changes to the prepayment system have no effect on the reduction in bad debts, according to the research results. (2) The internal control system at PT. PLN ULP Rantepao has not been properly implemented in terms of the 5 COSO components. Instances in which the risk assessment, control environment, and monitoring activities have been implemented, but only a few of each COSO component's items have been implemented. In the meantime, neither control activities nor information and communication have been properly implemented. (3) Control activity is relatively more influential in fostering the emergence of bad debts due to the low paying power and awareness of customers in meeting their obligations. This research will be more interesting if it is continued by investigating the failure factors of changing the prepaid payment system in an effort to reduce bad debts using a variety of research methods.

TONGKONAN AS AN EDUCATIONAL CENTER FOR INTRODUCING FINANCIAL LITERACY TO BUILD AWARENESS OF SAVING FROM AN EARLY AGE IN LEMBANG LANGDA: TONGKONAN SEBAGAI PUSAT EDUKASI PENGENALAN LITERASI KEUANGAN UNTUK MEMBANGUN KESADARAN MENABUNG SEJAK DINI DI LEMBANG LANGDA Stefani Marina Palimbong; Rahma Gusmawati Tammu; Olivia Devi Y. Pompeng; Mince Batara; Randi Tangdialla
Indonesian Journal of Engagement, Community Services, Empowerment and Development Vol. 2 No. 3 (2022): Indonesian Journal of Engagement, Community Services, Empowerment and Developme
Publisher : Yayasan Education and Social Center

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53067/ijecsed.v2i3.83

This activity aims to provide knowledge and understanding of financial literacy through saving, to foster an interest in saving from an early age so that children get used to saving, as well as to provide examples of how to make piggy bank creations from bamboo. This activity was carried out in the tongkonan using the method of delivering socialization material then carrying out questions and answers, quizzes, and creatively making piggy banks from bamboo. From observations made in the field it was found that there was a lack of attention from parents in guiding children to learn to save from an early age. The results of this activity show change that have occurred in children such as children becoming interested in saving and some of them have started saving

Pengaruh Return On Asset (ROA) Terhadap Harga Saham PT.Bank Central Asia,Tbk Mince Batara; Heriani; Elisabet Pali
Jurnal Ekonomi, Bisnis dan Terapan (JESIT) Vol. 3 No. 1 (2022): Jurnal Ekonomi, Bisnis dan Terapan (JESIT)
Publisher : UKI Toraja Press

This study aims to determine the effect of Return On Assets (ROA) on the stock price of PT. Bank Central Asia ,Tbk for the 2016-2020 period. This type of research is quantitative descriptive research, quantitative descriptive research is the calculation of data in the form of the 2016-2020 annual financial statements of PT. Bank Central Asia,Tbk which is published through the IDX official website. Descriptive research method is collecting and analyzing data. The type of data used is secondary data in the form of data in the form of documents obtained from the official website of the Indonesia Stock Exchange (IDX). The data analysis technique was carried out by simple linear regression analysis, Y = a + bX. The results of simple linear regression analysis show Y = 53178,676 – 9198,529X. Testing the hypothesis with a partial test, ROA has a negative and insignificant effect on stock prices. The coefficient of determination R-square (R2) is 0.094. This means that the ability of the independent variable, namely ROA, in explaining the dependent variable, namely the stock price, is 9.4% while the other 90.6% is influenced or explained by other factors that are not included in the variables studied in this study.

Pengaruh biaya operasional dan kurs terhadap pendapatan pada PT. Smartfren Telecom, Tbk Grace Sriati Mengga; Mince Batara; Marsita Lambe’ Toding
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 5 No. 5 (2022): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32670/fairvalue.v5i5.2764

Since 2009, the business development of PT Smartfren Telecom has continued to suffer losses. Apart from the high competition, the losses experienced by PT. Smartfren Telecom, Tbk also comes from high operating expenses and also from foreign exchange losses. The purpose of this study is to determine the effect of operating costs and exchange rates on revenue at PT. Smartfren Telecom, Tbk in 2017-2020. The type of research used in this research is descriptive research with a quantitative approach. The data collection method used is a documentation technique based on the company's financial statements published by the Indonesia Stock Exchange. The type of data used in this study is secondary data which is data in the form of documents obtained from the official website of the Indonesia Stock Exchange. Analysis of the data used is multiple linear regression analysis. Hypothesis testing is done by partial test (t test) and simultaneous test (F test). For operational costs partially have a negative and significant effect on income while the exchange rate has a negative and insignificant effect on income. For simultaneous test results, operating costs and exchange rates have a significant effect on income.

Co-Authors Abedneigo C. Rambulangi Ade Lisa Matasik Agustinus Mantong Althon K. Pongtuluran Andrew Ridow Johanis M Angela Haspin Oktiani Tudang Ashary Bungin Dina Ramba Dina Ramba Efrain Owen Taruk Elisabet Pali Ellyn Patadungan Elsa Pondi Evi Rimpung Grace S. Mengga Grace Sriati Mengga Helba Rundupadang Heriani Irnawaty Irnawaty Isak Pasulu Jemi Pabisangan Tahirs Jerry Lando Massora Jesica Fani Putri Tomassoyan Jesy Likubanne Mallisa’ Lisa Kurniasari W Lisa Kurniasari Wibisono Marchelin Marsita Lambe’ Toding Olivia Banne Olivia Devi Y. Pompeng Olivia Devi Yulian P Pauline Surjadi Popang Putriati Datu Paillin Rahma Gusmawati Tammu Randi Tangdialla Ratih Pundissing Stefani Marina Palimbong Yohanis Lotong Ta'dung Yohanis Lotong Ta’dung Yosepia Yosepia Yuni Anggriani Yunita Daud

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