Article Per Year (5 Year)
p-Index From 2021 - 2026
0.408
P-Index
This Author published in this journals
All Journal Economics and Digital Business Review
Tri Handayani Amaliah
Program Studi Akuntansi Fakultas Ekonomi Dan Bisnis Universitas Negeri Gorontalo
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

Published : 2 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 2 Documents
Search

 1 
The Effect of Relevant Costs on the Income of Traditional Cake Traders with Local Wisdom Mopo'o Tanggalo Duhelo as a Moderation Variable Shalwa Mustafa; Tri Handayani Amaliah; Ayu Rakhma Wuryandini
Economics and Digital Business Review Vol. 7 No. 2 (2026)
Publisher : STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/ecotal.v7i2.3945

Abstract

This study aims to analyze the influence of relevant costs on the income of traditional cake traders with the local wisdom of Mopo'o Tanggalo Duhelo as a moderation variable in traditional cake traders in the Moodu Traditional Market, Gorontalo City. The research uses a quantitative method with an associative approach. Data was obtained through the distribution of questionnaires to 30 respondents who were selected using saturated sampling techniques. Data analysis was carried out by simple linear regression and Moderated Regression Analysis (MRA) using the help of the SPSS program. The results of the study show that relevant costs have a positive and significant effect on the income of traditional cake traders with a contribution of 17.1%. This influence is reflected in the dominance of indicators of the decision to continue or stop the business, which shows that traders consider costs and profits in determining the sustainability of their business. In contrast, the indicator of the decision to sell or further process has the lowest contribution because some traders have not fully considered the additional costs and economic benefits in decision-making. The results of the study also showed that the local wisdom of Mopo'o Tanggalo Duhelo was able to strengthen the relationship between relevant costs and traders' income. The indicator of trading honesty was the most dominant aspect of moderation, while patience in the face of risk was the indicator with the lowest contribution. The Mopo'o Tanggalo Duhelo variable is classified as a quasi moderator.
The Effectiveness of Student MSME Management in Increasing Business Profits in Gorontalo City Nabila D. Pakaya; Tri Handayani Amaliah; Ikhlas Ul Aqmal
Economics and Digital Business Review Vol. 7 No. 2 (2026)
Publisher : STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/ecotal.v7i2.3946

Abstract

This study aims to determine the effectiveness of student MSME management in increasing business profits in Gorontalo City. The data analysis used in this study is a descriptive qualitative approach using primary and secondary data sources. The data collection method was carried out through observation, interviews, and documentation. Based on the results of the study, it shows that the effectiveness of student MSME management in increasing business profits is seen from several aspects, namely financial management, information management, operational management, and business control and supervision have been running quite well, but not fully optimal. Some student MSME actors still use simple business management, especially in financial recording and business control. The operating profit obtained has increased, but it is still fluctuating because it is influenced by sales levels, the number of consumers, operational costs, raw material prices, and market conditions. Therefore, more effective and structured business management is needed so that the increase in business profits can be more stable and sustainable.
Co-Authors Ayu Rakhma Wuryandini Ikhlas Ul Aqmal Nabila D. Pakaya Shalwa Mustafa