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All Journal Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Jurnal Manajemen dan Ekonomi Kreatif Jurnal Nusantara Berbakti Prosiding Seminar Nasional Manajemen dan Ekonomi Jurnal Pelayanan Hubungan Masyarakat
Agustinus Mantong
Universitas Kristen Indonesia Toraja
Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Health Professions Law, Crime, Criminology & Criminal Justice Mechanical Engineering Social Sciences

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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.
Strategi pengembangan obyek wisata Hutan Pinus To’Nakka Ulusalu Kecamatan Saluputti Kabupaten Tana Toraja Samuel Randy Tapparan; Abedneigo Carter Rambulangi; Agustinus Mantong; Althon K. Pongtuluran
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 5 No. 4 (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.v5i4.2621

Abstract

This study aims to determine the development strategy of the To’Nakka’ Ulusalu pine forest touristm object Saluputti sub-district Tana Toraja district. This type of research is descriptive qualitative research. The analytical method used is by using SWOT analysis. The data collection technique used in this research is to do documentation, observation and direct interviews with the manager of the To’Nakka’ Ulusalu pine forest tourism object. Based on the results in the research that has been done by researchers, As for the strategy for developing the To'Nakka Ulusaslu Pine Forest tourist attraction, namely: (1) Build partnerships/cooperation with local governments in the management of the Ulusalu To’Nakka’ pine forest tourism object Saluputti sub-district Tana Toraja district. (2) Provide adequate tourist facilities such as: improvement of access road, lodging, restaurants, and so on that can support the comform of visitors to tourist attractions. (3) Maximally promote the Ulusalu To’Nakka’ Pine forest tourism object through social media so that it can be widely known by the public.
Analisis Laporan Keuangan Berdasarkan Metode Common Size Pada PT. Sentra Food Indonesia, Tbk Debora Rayo; Helba Rundupadang; Agustinus Mantong
Prosiding Seminar Nasional Manajemen dan Ekonomi Vol. 2 No. 1 (2023): Juni: 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.v2i1.151

Abstract

Analysis of Financial Statements Based on the Common Size Method at PT. Indonesian Food Center, Tbk. This study aims to determine and analyze the composition of assets, debts and capital based on the general size of the financial statements of PT. Sentra Food Indonesia, Tbk in 2018-2020. This type of research is descriptive quantitative research. The data collection procedure used in this study is through documentation in the form of financial reports obtained from the official website of the Indonesia Stock Exchange, namely www.idx.co.id. The results of the study show that in terms of the common size from the balance sheet, PT Sentra Food Indonesia, Tbk. who allocated funds for assets in 2018-2019 mostly from their own capital thereby revealing a stronger financial condition of the company, while in 2019-2020 most of the funds for assets came from debt. Common size in terms of profit and loss statement, PT Sentra Food Indonesia, Tbk. In 2018-2019 there was an increase in net profit so that it can be seen that the company managed to increase sales better, while in 2019-2020 net profit decreased due to decreased sales.
Seminar Kewirausahaan - Peran Pemuda Kristen Dan Peluang Bisnis Di Era Society 5.0 Mince Batara; Agustinus Mantong; Dina Ramba; Abedneigo C. Rambulangi; Andrew Ridow Johanis M
Jurnal Pelayanan Hubungan Masyarakat Vol. 1 No. 2 (2023): Juni : Jurnal Pelayanan Hubungan Masyarakat
Publisher : Universitas Katolik Widya Karya Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59581/jphm-widyakarya.v1i2.983

Abstract

The church is a community, like organizations in general, the church has an important role in the lives of its congregation members. In the organizational structure, each church has an intra-ecclesiastical administrator. The Administrators of each congregation will be representatives of each congregation. OIG category PPGT Klas Rembon Sado'ko' held an entrepreneurship seminar with the aim of providing knowledge, motivation and finding business opportunities. Entrepreneurship seminar activities in the Sub Theme: The Role of Christian Youth and finding opportunities in the era of society 5.0. This activity was attended by more than ± 100 people.
Seminar Kewirausahaan – Success Before 30 Persekutuan Pemuda Gereja Toraja (PPGT) Klasis Nonongan Salu Grace Sriati Mengga; Wanie Bandaso; Agustinus Mantong; Althon K Pongtuluran; Dian Intan Tangkeallo
Jurnal Nusantara Berbakti Vol. 1 No. 3 (2023): Juli : Jurnal Nusantara Berbakti
Publisher : Universitas Kristen Indonesia Toraja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59024/jnb.v1i3.204

Abstract

This community service aims to provide comprehensive education about trichiasis, a condition in which eyelashes grow into the eye as well as provide an explanation of the definition, causes, symptoms, and risks associated with trichiasis and eye health. This counseling also provides education on various available treatment methods, ranging from medical treatment and prevention that can be taken to keep the eyes healthy. The form of community service is counseling using the media in the form of powerpoint slides and brochures accompanied by pre-test and post-test to assess the level of public knowledge. information about trichiasis. The level of knowledge before counseling regarding trichiasis and eye health was obtained by all respondents who were still lacking and after counseling there was an increase in the level of knowledge of respondents as much as 89% with a good level of knowledge.
Analisis Kinerja Keuangan Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Maria Salda Tangke Bandaso; Agustinus Mantong; Helba Rundupadang
Prosiding Seminar Nasional Manajemen dan Ekonomi Vol. 2 No. 1 (2023): Juni: 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.v2i1.209

Abstract

Maria Salda Tangke Bandaso, 2023 Analysis of Financial Performance in Manufacturing Companies Listed on the Indonesian Stock Exchange. This study aims to identify and analyze the financial performance of manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2020-2022 period. This type of research is descriptive quantitative research, descriptive quantitative research is the calculation of data in the form of annual financial reports of manufacturing companies listed on the Indonesia Stock Exchange. The type of data used is secondary data in the form of data in the form of documents obtained by the official IDX link (www.idx.co.id). From the results of the research, the results obtained are 1) based on the current ratio or the current ratio of the financial performance of companies listed on the IDX that are sampled to get good/very good criteria 2) based on quick ratios or quick ratios of the financial performance of companies listed on the IDX that are sampled to get good/very good criteria 3) based on cash ratios or cash ratios of companies listed on the IDX that are sampled to get very good criteria
Analisis Kinerja Keuangan Berdasarkan Rasio Likuiditas Dan Rasio Profitabilitas Pada PT. Unilever Indonesia Tbk. Gafthari Rumindan; Agustinus Mantong; Grace Sriati Mengga
Prosiding Seminar Nasional Manajemen dan Ekonomi Vol. 2 No. 2 (2023): 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.v2i2.239

Abstract

This research aims to analyze the financial performance of PT. Unilever Indonesia Tbk which is listed on the Indonesia Stock Exchange, based on the Liquidity Ratio and Profitability Ratio at PT. Unilever Indonesia Tbk for the 2020-2022 period. Data Analysis Technique is a quantitative analysis technique, namely data in the form of numbers which include financial reports at PT. Unilever Indonesia Tbk. In the research results based on Liquidity and Profitability Ratios, the financial performance of PT. Unilever Indonesia Tbk's Liquidity Ratio experienced fluctuations from 2020-2022 or instability in PT's financial performance. Unilever Indonesia Tbk. The Liquidity Ratio can be said to be in poor condition with the Current Ratio and Quick Ratio methods not meeting industry standards, while the Cash Ratio is able to reach industry standards that have been set. Then the Profitability Ratio can be said to be in poor condition, with the Return On Equity method meeting industry standards, while Return On Investment and Net Profit Margin do not meet industry standards because they decline every year.
Analisis Sistem Pengelolaan Keuangan Dana BOS Di UPT SDN 10 BITTUANG, Kabupaten Tana Toraja Alda Jenice Palittin; Agustinus Mantong; Grace Sriati Mengga
Prosiding Seminar Nasional Manajemen dan Ekonomi Vol. 2 No. 2 (2023): 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.v2i2.240

Abstract

This study aims to determine the management system for School Operational Assistance Funds at UPT SDN 10 BITTUANG, Tana Toraja Regency. This research uses qualitative descriptive research with data collection procedures in the form of documentation and interviews with the school principal, treasurer and school committee. Based on the results of the analysis, it is concluded that the 2022 School Operational Assistance Fund (Regular BOS) is IDR. 76,230,000 (Seventy Six Million Two Hundred and Thirty Thousand Rupiah) using School Based Management (MBS) and is in accordance with the BOS Fund financial management system and implemented with Government Regulations starting from planning in preparing the School Activity Plan and Budget (Year RKAS 2022), the use of BOS funds is in accordance with the 2022 BOS technical instructions, and reporting of BOS funds is made at each stage and at the end of the BOS fund period to be reported to the Regency and Ministry BOS Teams sent via email
Pengaruh Current Ratio, Debt To Equity Ratio Dan Net Profit Margin Terhadap Harga Saham Perusahaan Sektor Pertambangan Yang Terdaftar Di Bei Tahun 2020-2022 Alprida Tandi Ayu; Agustinus Mantong; Grace Sriati Mengga
Prosiding Seminar Nasional Manajemen dan Ekonomi Vol. 2 No. 2 (2023): 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.v2i2.241

Abstract

This study aims to determine the effect of the current ratio, debt to equity ratio and net profit margin on the share prices of mining companies listed on the Indonesian stock exchange in 2020-2022. The research data were 60 companies and a sample of 5 companies was obtained, using a purposive sampling technique. The data analysis technique used is Simple Linear Regression Analysis and Multiple Linear Regression Analysis. The results showed that the current ratio partially has a significant effect on stock prices, the debt to equity ratio partially has a negative and insignificant effect on stock prices, while the net profit margin partially has a significant effect on stock prices. And simultaneously the current ratio, debt to equity ratio, and net profit margin have a significant effect on stock prices.
Analisis Rasio Keuangan Dalam Memprediksi Pertumbuhan Laba Pada PT. Garudafood Putra Putri Jaya, Tbk Rosalina Tako; Agustinus Mantong; Helba Rundupadang
Prosiding Seminar Nasional Manajemen dan Ekonomi Vol. 2 No. 2 (2023): 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.v2i2.263

Abstract

This study aims to determine the effect of the current ratio (CR), debt to equity ratio (DER), net profit margin (NPM), and total asset turnover (TAT) on the profit growth of PT. Garudafood Putra Putri Jaya, Tbk period 2017-2022. This type of research is descriptive quantitative using secondary data. Data analysis was performed by multiple linear regression analysis using the t test, f test and determination test (R2). The results showed that the value of the current ratio (CR) did not affect profit growth, debt to equity ratio (DER) had an effect on profit growth, net profit margin (NPM) has an effect on growth and total asset turnover (TAT) has no effect on profit growth. While simultaneously CR, DER, NPM and TAT jointly affect old growth.
Co-Authors Ade Lisa Matasik Alda Jenice Palittin Alprida Tandi Ayu Althon K. Pongtuluran Andrew Ridow Johanis M Batara, Mince Debora Rayo Dian Intan Tangkeallo Dina Ramba Gafthari Rumindan Grace Sriati Mengga Helba Rundupadang Maria Salda Tangke Bandaso Randi Tangdialla Richard Loloran Langkun Rosalina Tako Samuel Randy Tapparan Verti To’alla’ Wanie Bandaso