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All Journal Forum Ekonomi : Jurnal Ekonomi, Manajemen dan Akuntansi Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan 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) Journal Economic Excellence Ibnu Sina Menawan : Jurnal Riset dan Publikasi Ilmu Ekonomi Nusantara Mengabdi kepada Negeri
Randi Tangdialla
Universitas Kristen Indonesia Toraja
Agriculture, Biological Sciences & Forestry Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Social Sciences Other

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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

Abstract

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).
Kepatuhan Pajak Pasca Pembaharuan E-system Perpajakan Ade Lisa Matasik; Randi Tangdialla
Jurnal Ekonomi, Bisnis dan Terapan (JESIT) Vol. 1 No. 1 (2020): Jurnal Ekonomi, Bisnis dan Terapan (JESIT)
Publisher : UKI Toraja Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (691.523 KB) | DOI: 10.47178/jesit.v1i1.1076

Abstract

Penelitian bertujuan untuk membahas dampak pembaharuan e-system pajak terhadap kepatuhan pajak yang diukur dari penerimaan pajak dan pelaporan pajak. Penelitian ini menggunakan teknik time series, mulai dari awal modernisasi teknologi perpajakan Indonesia tahun 2002 hingga 2019. Data yang digunakan adalah data sekunder dari website Bank Indonesia, Kementrian Keuangan Republik Indonesia dan Direktorat Jenderal Pajak Indonesia. Analisis dilakukan dengan analisis tren dan uji beda. Hasil analisis tren penerimaan pajak menunjukkan tren peningkatan dan menunjukkan terdapat perbedaan sebelum dan sesudah pembaharuan e-system pajak. Sedangkan tren rasio kepatuhan pelaporan pajak cenderung fluktuatif dan tidak terdapat perbedaan sebelum dan sesudah pembaharuan e-system pajak.
Akuntabilitas dan Transparasi Pengelolaan Keuangan Lembang Tondon Kecamatan Tondon Kabupaten Toraja Utara Otto Otto; Ade Lisa Matasik; Randi Tangdialla
Jurnal Ekonomi, Bisnis dan Terapan (JESIT) Vol. 2 No. 2 (2021): Jurnal Ekonomi, Bisnis dan Terapan (JESIT)
Publisher : UKI Toraja Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (519.715 KB) | DOI: 10.47178/jesit.v2i2.1419

Abstract

Penelitian ini bertujuan untuk menganalisis akuntabilitas dan transparasi pengelolaan keuangan di Lembang Tondon Kecamatan Tondon Kabupaten Toraja Utara. Penelitian ini merupakan penelitian deskriptif kuantitatif. Responden dalam penelitian ini adalah BPL, Tokoh Masyarakat dan Masyarakat Lembang Tondon. Pengambilan data menggunakan kuesioner dengan teknik accidental sampling. Hasil penelitian menunjukkan pengelolaan Lembang Tondon sudah bisa dikatakan akuntabel karena pengelolaan dana lembang melibatkan BPL, Tokoh Masyarkat dan Masyarakat tentang program kerja yang dilaksanakan Kepala Lembang Tondon serta program kerja sudah sesuai dengan harapan yang dinginkan masyarakat Lembang Tondon. Selain itu, Lembang Tondon juga sudah menunjukan bahwa transparasi dalam pelaksanaan pengelolaan keuangan Kepala Lembang mensosialisasikan anggaran dana dari pemerintah pusat kepada BPL, Tokoh Masyarakat dan Masyarakat dengan melakukan secara tebuka dan laporan pertanggungjawaban sudah dilakukan secara transparan kepada masyarakat.
Analisis Penetapan Harga Pokok Produksi Pada Usaha Meubel (Studi Kasus pada UD. Karya Bilal Di Kecamatan Tallunglipu Kabupaten Toraja Utara) Randi Tangdialla; Milky Teresia Pakanna
Paulus Journal of Accounting (PJA) Vol 2 No 2 (2021): 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.v2i2.274

Abstract

Tujuan penelitian ini adalah untuk mengetahui analisis harga pokok produksi pada UD. Karya Bilal di Kecamatan Tallunglipu Kabupaten Toraja Utara. Harga pokok produksi merupakan harga yang dibebankan pada suatu produk, untuk itu perhitungan harga pokok produksi harus akurat karena akan berpengaruh terhadap harga jual produk. Agar lebih akurat maka perhitungan harga pokok produksi sebaiknya menggunakan metode full costing karena memperhitungkan semua unsur biaya seperti biaya bahan baku, biaya tenaga kerja langsung dan biaya overhead pabrik dalam perhitungannya. Jenis penelitian dalam skripsi ini yaitu penelitian deskriptif, teknik pengumpulan data yang digunakan berupa wawancara, observasi, Meskipun dalam penetapan harga jual pada UD.Karya Bilal belum berdasarkan pada penetapan harga pokok prduksi dengan metode full costing namun terlihat bahwa penetapan harga jual berdasarkan analisis lebih besar dari harga pokok produksi yang telah dihitung. Walaupun demikian diharapkan kedepannya dalam penetapan harga jual produk sebaiknya UD. Karya Bilal menghitung harga pokok produksi menggunakan metode full costing, selain penentuan harga lebih akurat profit yang diinginkan perusahaan juga dapat tercapai.
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

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (154.914 KB) | DOI: 10.53067/icjcs.v1i4.44

Abstract

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
Analisis dampak pandemi covid-19 terhadap usaha kerajinan tenun Toraja Ade Lisa Matasik; Verti To’alla’; Agustinus Mantong; Randi Tangdialla
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. 12 (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 | Full PDF (452.208 KB) | DOI: 10.32670/fairvalue.v4i12.2207

Abstract

This study aims to determine the impact of the Covid-19 pandemic on the Toraja weaving craft business in the Unnoni weaving group, Lembang Sa'dan Tiroallo, Sa'dan District, North Toraja Regency. By using this type of quantitative research, data collection techniques are carried out by means of observation, interviews and documentation by comparing the income data of the Unnoni weaving group before and during the Covid-19 pandemic using trend analysis from 2018-2021. The results show that the impact of the Covid-19 pandemic has caused a decrease in income for the Toraja Weaving handicraft business of the Unnoni Group which has also affected the performance of the business. The chain of Covid-19 distribution has resulted in the Toraja people having to stop all their activities, especially at the rambu tuka' and rambu solo' events which usually make their weaving crafts much in demand by buyers, but because of this, there are no orders for cloth and it creates business income. weaving craftsmen decreased and hampered the business.
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

Abstract

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
Analisis pemahaman mekanisme pajak dan moral pajak dalam mendorong kepatuhan pajak sukarela umkm Stefani Marina Palimbong; Randi Tangdialla
FORUM EKONOMI Vol 23, No 4 (2021): Oktober
Publisher : Faculty of Economics and Business Mulawarman University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30872/jfor.v23i4.10214

Abstract

Pertumbuhan jumlah Usaha Mikro, Kecil dan Menengah (UMKM) mengalami peningkatan dari tahun ke tahun. Namun, peningkatan jumlah UMKM tersebut tidak diimbangi dengan kesadaran para pemilik UMKM untuk melaksanakan kewajiban perpajakannya. Penelitian ini bertujuan untuk menganalisis dan mengetahui pengaruh pemahaman mekanisme pajak dan moral pajak dalam mendorong kepatuhan pajak sukarela UMKM. Penelitian ini menggunakan pendekatan kuantitatif. Objek yang diteliti adalah UMKM di Kabupaten Toraja Utara. Data diperoleh melalui survei dengan instrument, yaitu kuesioner dan metode pengambilan sampel yang digunakan adalah metode random sampling. Responden dalam penelitian ini sebanyak 97 responden. Hasil penelitian menunjukkan pemahaman mekanisme pajak berpengaruh terhadap kepatuhan pajak sukarela, moral pajak berpengaruh terhadap kepatuhan pajak sukarela, pemahaman mekanisme pajak dan moral pajak secara simultan berpengaruh terhadap kepatuhan pajak sukarela.
Pengaruh Kualitas Produk Dan Harga Terhadap Loyalitas Konsumen Pada Logikaa Coffee House Kabupaten Toraja Utara Junita Bungin; Chrismesi Pagiu; Randi Tangdialla
Journal Economic Excellence Ibnu Sina Vol. 1 No. 4 (2023): Desember : Journal Economic Excellence Ibnu Sina
Publisher : STIKes Ibnu Sina Ajibarang

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The purpose of this study was to determine the effect of product quality and price on consumer loyalty at Logikaa Caffee House. Data were collected by Questionnaire and Documentation. Data were analyzed quantitatively with multiple linear regression. The sample used in this study consistof 95 respondents. T table (1.985), shows that product quality has no effect on consumer loyalty and Price Test Results on consumer loyalty T count (4.118 > T table (1.985), shows that product quality has no effect on consumer loyalty, price has an effect on consumer loyalty The results of the F test obtained a calculated F value of 16.610 with an F table of 1.985 showing that product quality and price influence consumer loyalty simultaneously.
Pengaruh Lokasi Dan Fasilitas Terhadap Kepuasan Pelanggan di Café Mie Setang Kecamatan Rantepao Kabupaten Toraja Utara Arif Ballang; Althon K. Pongtuluran; Randi Tangdialla
MENAWAN : Jurnal Riset dan Publikasi Ilmu Ekonomi Vol. 1 No. 6 (2023): November : MENAWAN: Jurnal Riset dan Publikasi Ilmu Ekonomi
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/menawan.v1i6.74

Abstract

The purpose of this study was to determine whether there is an influence of location and facilities on customer satisfaction at Café Mie Setang. data collection procedures from this study, namely: observation, questionnaires, and documentation. The data analysis technique is quantitative with multiple linear regression tests. The calculation results show that partially location (X1) has no effect on customer satisfaction (Y) at Café Mie Handlebars, this is shown from the acquisition of a tcount of 1.5000 and a ttable of 1.678, with a significance of 0.140 while facilities (X2) have an effect oncustomer satisfaction (Y) at Café Mie Setang, this is shown from the acquisition of a tcount of 6,619 and a ttable of 1.678, with a significance of 0.000. and simultaneously location (X1), and facilities (X2) affect customer satisfaction (Y) at Café Mie Handlebars. this is shown from the acquisition of Fcount 29,726 and Ftable 3.20 with a significant level of 0.000.
Co-Authors Ade Lisa Matasik Agustinus Mantong Althon K. Pongtuluran Arif Ballang Batara, Mince Chrismesi Pagiu Grace S. Mengga Grace Sriati Mengga Helba Rundupadang Junita Bungin Lisa Kurniasari Wibisono Milky Teresia Pakanna Olivia Devi Y. Pompeng Otto Otto Rahma Gusmawati Tammu Stefani Marina Palimbong Verti To’alla’ Yohanis Lotong Ta'dung