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All Journal JURNAL AKUNTANSI DAN AUDITING Wahana Riset Akuntansi The Indonesian Accounting Review Jurnal Akuntansi Multiparadigma Jurnal Ilmiah Pangabdhi JABE (Journal of Accounting and Business Education) Jurnal Maneksi (Management Ekonomi Dan Akuntansi) SRIWIJAYA INTERNATIONAL JOURNAL OF DYNAMIC ECONOMICS AND BUSINESS Journal of Economic, Bussines and Accounting (COSTING) SEIKO : Journal of Management & Business KACANEGARA Jurnal Pengabdian pada Masyarakat Martabe : Jurnal Pengabdian Kepada Masyarakat Jurnal Wawasan dan Riset Akuntansi YUME : Journal of Management Jambura Accounting Review Syarikat : Jurnal Rumpun Ekonomi Syariah Proceeding of National Conference on Accounting & Finance JURNAL PENELITIAN PENDIDIKAN SOSIAL HUMANIORA Tangible Journal Jurnal Ekuilnomi Jurnal Sibermas (Sinergi Pemberdayaan Masyarakat) Economics and Digital Business Review Jurnal Studi Ekonomi dan Bisnis Islam (SEBI) INTERNATIONAL JOURNAL OF CULTURAL AND SOCIAL SCIENCE Al-Buhuts (e-journal) JAMBURA: JURNAL ILMIAH MANAJEMEN DAN BISNIS AKASYAH: Jurnal Akuntansi, Keuangan dan Audit Syariah Jurnal Riset Hukum, Ekonomi Islam, ekonomi, Manajemen dan Akuntansi Journal Research of Social Science, Economics, and Management Jurnal Informasi Pengabdian Masyarakat Mopolayio : Jurnal Pengabdian Ekonomi Majapahit Journal of Islamic Finance dan Management Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam RESLAJ: Religion Education Social Laa Roiba Journal Majapahit Journal of Islamic Finance dan Management Jurnal Mahasiswa Akuntansi International Journal of Economics, Management and Accounting International Journal of Technology and Education Research International Journal of Economics, Business and Innovation Research Journal of Social Science and Education Research International Journal of Economics Studies Multidisciplinary Indonesian Center Journal Atestasi : Jurnal Ilmiah Akuntansi International Journal of Multidisciplinary Science and Applied Research (IJOMAS) Jurnal Akuntansi Kontemporer As-Syirkah: Islamic Economic & Financial Journal
Tri Handayani Amaliah
Universitas Negeri Gorontalo
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Medicine & Pharmacology Neuroscience Public Health Social Sciences Other

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Evaluating Sakti User Satisfaction: An Integration of the Delone & Mclean Model and the Technology Acceptance Model (A Study on Partner Work Units of the Type A1 State Treasury Office of Gorontalo) Jerry Kurniawan Piri; Tri Handayani Amaliah; Hendra Pratama Danial
Majapahit Journal of Islamic Finance and Management Vol. 6 No. 2 (2026): Islamic Finance and Management
Publisher : Universitas KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/mjifm.v6i2.1127

Abstract

This study analyzes the effect of system quality and information quality on user satisfaction of the Agency-Level Financial Application System (SAKTI), with perceived ease of use and perceived usefulness placed as intervening variables. SAKTI is a mandatory web-based system used by all government work units to manage state finances. The study integrates the DeLone and McLean Information System Success Model with the Technology Acceptance Model. It applies a quantitative explanatory design. Primary data were collected through a closed-ended questionnaire with a five-point Likert scale from 85 active SAKTI users at partner work units of the Type A1 State Treasury Office of Gorontalo. The sample was drawn through purposive sampling. Data were analyzed using Partial Least Squares Structural Equation Modeling with SmartPLS 4 (Ringle et al., 2024). The study tested eighteen hypotheses covering direct effects, single mediation, and sequential mediation. Eleven hypotheses were accepted and seven were rejected. System quality and information quality did not affect user satisfaction directly. Their effect ran through perceived ease of use and perceived usefulness. Perceived usefulness was the strongest direct predictor of user satisfaction. Information quality reached user satisfaction through a full sequential path, while system quality did not. The findings confirm that user beliefs carry the effect of objective system attributes on satisfaction.
FEMINIST ACCOUNTING AND THE NARRATIVE OF STATE FISCAL ACCOUNTABILITY Fityan Halid; Niswatin; Tri Handayani Amaliah
International Journal of Cultural and Social Science Vol. 7 No. 1 (2026): International Journal of Cultural and Social Science
Publisher : Pena Cendekia Insani

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53806/ijcss.v7i1.1261

Abstract

This research aims to analyze how fiscal accountability is constructed in budget narratives from a feminist accounting perspective. The research uses qualitative content analysis with a critical paradigm applied to the narrative text of the 2023-2025 State Budget Financial Notes. The analysis is conducted using the directed content analysis framework derived from feminist accounting and critical accounting theories. The research findings indicate that fiscal accountability is predominantly framed by a masculine fiscal rationality that emphasizes efficiency, stability, and economic growth. Technocratic language and procedural compliance serve as legitimizing mechanisms that reinforce the centralization of state control. In this framing, women's care work and contributions experience structural invisibility, while the care dimension is reduced to output-based sectoral programs. This research expands the theoretical understanding that fiscal accountability is not value-neutral, but rather shaped by power relations and specific measurement logics. In terms of policy, these findings indicate the need for a shift toward fiscal accountability that is more relational and sensitive to care and social justice. The novelty of this research lies in its critical reading of the state budget narrative as an accounting practice that both reproduces and limits the meaning of fiscal accountability.
Optimizing Financial Well-Being Through Financial Management Behavior: A Phenomenological Study on the Sandwich Generation in Kotamobagu Muhammad Irfan Rizki Maulana; Tri Handayani Amaliah; Ronald S. Badu
International Journal of Economics Studies Vol. 3 No. 1 (2026): International Journal of Economics Studies (In Press)
Publisher : Raudhah Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59613/mgafga63

Abstract

This phenomenological study explores the financial management behaviors of the sandwich generation in Kotamobagu, North Sulawesi, Indonesia. The sandwich generation faces the unique challenge of simultaneously supporting their children and aging parents, leading to significant financial pressures. With a high population dependency ratio in Kotamobagu (43.15%), this study investigates how individuals in this generation perceive and manage their finances to achieve financial well-being. Using in-depth interviews with five individuals from diverse occupational backgrounds (trader, stall owner, service worker), the research identifies key strategies employed to navigate financial constraints. Data analysis, guided by a transcendental phenomenological approach, reveals that prioritizing spending on basic needs (food, education, healthcare) is a primary strategy. Informants also utilize simple income and expense tracking to monitor and control finances. The ability to save is a main strategy to dealing with financial uncertainty. Financial decisions are made collectively to maintain economic stability and achieve long-term financial well-being. These findings contribute to the Behavioral Finance Theory and offer practical insights for the sandwich generation, financial institutions, and policymakers in developing targeted financial literacy programs. This study provides a clearer understanding of the dynamics of financial management carried out by the sandwich generation and help them develop more effective strategies to achieve financial well-being in the midst of various challenges they face.
Evaluating Sakti User Satisfaction: An Integration of the Delone & Mclean Model and the Technology Acceptance Model (A Study on Partner Work Units of the Type A1 State Treasury Office of Gorontalo) Jerry Kurniawan Piri; Tri Handayani Amaliah; Hendra Pratama Danial
Majapahit Journal of Islamic Finance and Management Vol. 6 No. 2 (2026): Islamic Finance and Management
Publisher : Universitas KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/mjifm.v6i2.1127

Abstract

This study analyzes the effect of system quality and information quality on user satisfaction of the Agency-Level Financial Application System (SAKTI), with perceived ease of use and perceived usefulness placed as intervening variables. SAKTI is a mandatory web-based system used by all government work units to manage state finances. The study integrates the DeLone and McLean Information System Success Model with the Technology Acceptance Model. It applies a quantitative explanatory design. Primary data were collected through a closed-ended questionnaire with a five-point Likert scale from 85 active SAKTI users at partner work units of the Type A1 State Treasury Office of Gorontalo. The sample was drawn through purposive sampling. Data were analyzed using Partial Least Squares Structural Equation Modeling with SmartPLS 4 (Ringle et al., 2024). The study tested eighteen hypotheses covering direct effects, single mediation, and sequential mediation. Eleven hypotheses were accepted and seven were rejected. System quality and information quality did not affect user satisfaction directly. Their effect ran through perceived ease of use and perceived usefulness. Perceived usefulness was the strongest direct predictor of user satisfaction. Information quality reached user satisfaction through a full sequential path, while system quality did not. The findings confirm that user beliefs carry the effect of objective system attributes on satisfaction.
Financial Control Strategies Based on Maritime Culture among theTorosiaje Community in Indonesia: A Mental Accounting Perspective Tri Handayani Amaliah; Nilawaty Yusuf
The Indonesian Accounting Review Vol. 16 No. 1 (2026): Volume 16 No 1 2026
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/tiar.v16i1.5682

Abstract

This study investigates the financial control strategies practiced by the Torosiaje ethnic community, a maritime society in Tomini Bay, Indonesia, through the lens of mental accounting. Culturally oriented, the Torosiaje society shows that money management involves much more than purely economic aspects because it is highly social, religious, and ecological in nature. Qualitative methodology was used in this research with the help of ethnomethodology, while data were collected using in-depth interviews of lobster entrepreneurs, fishermen, traditionalists, and village authorities along with participant observations of interactions among members of the studied community. Ethnomethodologically, steps of data reduction, data presentation, indexicality, reflexivity, and conclusion making were used during the data analysis. The research findings show that money can be classified into ritual, social, and economic categories, which means that financial behavior is governed by cultural wisdom. The studied culture develops appreciation and understanding of local values of sipadakauang (unity) and sikarimanan (mutual affection), which together result in achieving balance psychologically as well as socially and ecologically. The main novelty of the present research consists in its combination of behavioral finance and maritime anthropology, thereby providing a unique insight into how mental accounting works under certain socio-cultural conditions. 
THE MEDIATING ROLE OF FINANCIAL LITERACY ON THE EFFECT OF FINANCIAL ATTITUDE AND ACCOUNTING INFORMATION SYSTEMS ON BUSINESS SUSTAAINAABILITY ( A STUDY OF MSMEs IN GORONTALO CITY) Lutfiah Wanda Hiola; Tri Handayani Amaliah; Usman
Multidisciplinary Indonesian Center Journal (MICJO) Vol. 3 No. 1 (2026): Vol. 3 No. 1 Edisi Januari 2026
Publisher : PT. Jurnal Center Indonesia Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62567/micjo.v3i1.1807

Abstract

This study aims to examine the effect of financial attitude and accounting information systems on business sustainability, with financial literacy as a mediating variable, among Micro, Small, and Medium Enterprises (MSMEs) in Gorontalo City. This research adopts a quantitative approach using a causal survey design. Data were collected through questionnaires distributed to 100 MSME owners in Gorontalo City and analyzed using Partial Least Squares–Structural Equation Modeling (PLS-SEM) with SmartPLS 4. The results indicate that financial attitude has a positive and significant effect on business sustainability. Meanwhile, accounting information systems do not have a significant direct effect on business sustainability. Furthermore, financial literacy is not able to mediate the relationship between financial attitude and business sustainability. However, financial literacy significantly mediates the relationship between accounting information systems and business sustainability. These findings suggest that business sustainability among MSMEs is strongly influenced by internal financial behavior and competencies. Financial literacy plays a crucial role in transforming accounting information into meaningful managerial decisions that support long-term business sustainability. This study contributes to the Resource-Based View (RBV) theory by highlighting financial literacy as a strategic intangible resource for MSMEs.
THE MEANING OF PROFIT BASED ON COST–VOLUME PROFIT (CVP) IN THE MOTIAYO CULTURE: A CASE STUDY OF THE ROLAN UPIYA KARANJI MSME IN GORONTALO Mustaqim R. Koem; Tri Handayani Amaliah; Ayu Rakhma Wuryandini
Multidisciplinary Indonesian Center Journal (MICJO) Vol. 3 No. 2 (2026): Vol. 3 No. 2 Edisi April 2026
Publisher : PT. Jurnal Center Indonesia Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62567/micjo.v3i2.2380

Abstract

The purpose of this study is to understand the meaning of Cost Volume Profit (CVP)-based profit in the Motiayo culture of the Rolan Upiya Karanji Gorontalo MSME. The study uses a qualitative approach with a configurative ideographic case study method to explore the experiences and meanings of business actors in depth. Data collection techniques were carried out through in-depth interviews, observation, and documentation, while data analysis used thematic analysis. The results of the study indicate that the meaning of profit is not understood as maximizing profits, but rather as a social construction formed through the interaction between economic rationality and cultural values. There are two main meanings found, namely profit as a balance of stakeholder interests and profit as social legitimacy. Profit is interpreted as a balance of stakeholder interests when business actors balance cost management, production volume, and social relations within the business. In addition, profit is also interpreted as social legitimacy when business success is measured based on acceptance and sustainability of work relationships and the social environment. This study shows that the concept of Cost Volume Profit not only functions as an economic analysis tool but can also be understood in a social and cultural context. Thus, this research contributes to the development of accounting studies that are not solely financially oriented but also consider the social and cultural dimensions of business practices.
ENVIRONMENTAL MANAGEMENT ACCOUNTING (EMA) IN DISCLOSING ENVIRONMENTAL RISKS UNDER THE METRICS AND TARGETS PILLAR OF THE TASK FORCE ON CLIMATE-RELATED FINANCIAL DISCLOSURES (TCFD): ANALYSIS OF CONTRIBUTION TO SDG 13 (CLIMATE ACTION) IN COAL COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE FOR THE PERIOD 2022–2024 Siti Radia; Tri Handayani Amaliah; Mahdalena Mahdalena
Multidisciplinary Indonesian Center Journal (MICJO) Vol. 3 No. 2 (2026): Vol. 3 No. 2 Edisi April 2026
Publisher : PT. Jurnal Center Indonesia Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62567/micjo.v3i2.2388

Abstract

This study aims to analyze the role of Environmental Management Accounting (EMA) in disclosing environmental risks under the metrics and targets pillar of the Task Force on Climate-related Financial Disclosures (TCFD), as well as its contribution to the achievement of SDG 13 (Climate Action) in coal companies listed on the Indonesia Stock Exchange during 2022–2024. This research employs a descriptive quantitative approach using secondary data obtained from sustainability reports. The sample consists of 17 coal companies selected through purposive sampling, resulting in 51 observations. Data analysis is conducted using content analysis with a dummy scoring method based on 17 indicators of the TCFD metrics and targets pillar. The results indicate that the level of environmental risk disclosure shows an increasing trend, from 37.71% in 2022 to 48.44% in 2024. However, the overall level remains moderate, indicating that companies are still in a transition phase toward more mature climate reporting practices. Basic indicators such as total emissions and Scope 1 and Scope 2 emissions are widely disclosed, while advanced indicators such as Scope 3 emissions and emission reduction targets remain limited. The findings also reveal that the contribution to SDG 13 is uneven: strong in providing baseline emission data, moderate in emission intensity efficiency, and weak in comprehensive inventory and long-term mitigation strategies. Furthermore, companies are categorized into three groups—best practice, intermediate, and resistant—based on their level of disclosure and EMA readiness. Companies with more developed EMA systems demonstrate stronger contributions to climate action. Overall, the study concludes that the coal sector shows positive but not yet optimal alignment with SDG 13, requiring improvements in methodological transparency, Scope 3 measurement, and science-based emission targets.
Huyula Cultural Values in Rental Price Determination at Nisma Collection Selvianita Mahadjani; Tri Handayani Amaliah; Usman
Majapahit Journal of Islamic Finance and Management Vol. 6 No. 1 (2026): Islamic Finance and Management
Publisher : Universitas KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/mjifm.v6i1.745

Abstract

This community service activity was conducted based on a research report examining rental price determination practices at Nisma Collection, a traditional clothing rental business in Gorontalo City. The research findings indicate that rental pricing is not solely based on cost and profit calculations, but is also influenced by social and local cultural values, particularly the Huyula value, which emphasizes togetherness and empathy. The purpose of this community service activity is to provide assistance to MSME actors in managing flexible rental pricing while maintaining business sustainability. The methods employed include socialization activities, participatory discussions, and direct assistance related to simple financial record-keeping, cost evaluation, and rental price determination based on social values and economic rationality. The results of the activity show an improvement in business actors’ understanding of balancing social values and financial aspects in determining rental prices. This activity is expected to serve as a research-based community service model for the development of MSMEs grounded in local wisdom.
The Effect of Production Costs and Consumer Demand on Upiya Karanji's Selling Price Aurelia Revalina Anwar; Tri Handayani Amaliah; Ayu Rakhma Wuryandini
Majapahit Journal of Islamic Finance and Management Vol. 6 No. 1 (2026): Islamic Finance and Management
Publisher : Universitas KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/mjifm.v6i1.784

Abstract

This study aims to analyze the influence of production costs and consumer demand on the pricing for Upiya Karanji produced by artisans in Batu Layar Village, Bongomeme Subdistrict, Gorontalo Regency. Field conditions suggest that some artisans do not maintain systematic cost records and continue to set prices based on customary practices, while consumer demand fluctuates in response to seasonal factors and traditional ceremonial needs. The study employs a quantitative method with an associative approach. Primary data were collected through questionnaires distributed to 35 artisans, who were selected using purposive sampling. Data analysis included validity and reliability tests, classical assumption tests, multiple linear regression, t-tests, F-test, and the coefficient of determination, using SPSS as the analytical tool. The findings indicate that production costs have a positive and significant influence on the pricing, whereas consumer demand does not have a significant influence. However, simultaneously, both variables significantly influence pricing, as indicated by an F-count value of 19.541 > F-table of 3.28 and a significance level of 0.001 < 0.05.
Co-Authors Abdul Rahmat Abdurahman, Tiara Aditya S. Kilo Agus Hakri Bokingo Ahmad, Aristia Rahayu N. Akbar Akbar Amir Lukum, Amir Anastasya Kandow Andi Yusniar Mendo Andriyawan E. Karim Anwar, Bernito Muslim Anwar, Fitria Anwar, Mohamad Sultan Aprilia Hidayati Aurelia Revalina Anwar Ayahu, Elsanti Ayu Rakhma Wuryandini Ayu, Desi Inggrid F. Dwi Badu, Ronal Soemitro Bagusta, Ikram Fachru Bisaadah Pinau Buata, Dita Aulia Cici Amalia Kondengis Damity, Fatmawaty Daud, Nurmila Didin Lonto Dita Aulia Buata e karim, andriyawan Elfin, Elfin Fahrudin Zain Olilingo Fatmawaty Damity Fityan Halid Halid, Fityan Hapsawati Taan Hasan, Jumeldi Hemeto, Inul Hendra Pratama Danial Herlina Rasjid Ikhlas Ul Aqmal Inul Hemeto Irawati Pangat Ismail, Lifya Febriyanti Jantu, Syeila Salsabillah Syabania Raymond Jerry Kurniawan Piri Juniaty Ismail Juwita Kanon Kanon, Juwita Karmila Usman Katili , Tri Suci Khairunnisa Alya Putri Ibrahim Khoirunnisa Naini Kiki Amelia Bilondatu Kondengis, Cici Amalia Lahema, Jhodivi Frenky Lintong, Stevi Lukman Pakaya Lutfiah Wanda Hiola M, Fitri Nurhayati Mahdalena Mahdalena Mahdalena Mahmud, Syalasya Fatiha R. Maisyaroh, Lia Mantali, Merlin Mattoasi Mattoasi Muhammad Irfan Rizki Maulana Muhammad Luthfie Hasan Muliyani Mahmud Musdalifah Musdalifah Mustaqim R. Koem Muzdalifah Muzdalifah Muzdalifah Muzdalifah Muzdalifah Nabila D. Pakaya Nilawaty Yusuf Nilawaty Yusuf Ningrum, Dian Tantia Niswatin Niwayan Selviyanti Normawati Paulu Nurmila Daud Pahrin, Mohammad Reza Pakaya, Inggrid Fanidya Pakaya, Lukman Po'oe, Bambang Supriyanto Raflin Hinelo Revalina Elizabeth Hulukati Rio Monoarfa Riskawati Riskawati, Riskawati Ronald S. Badu Ronald S. Badu Ronald S. Badu Sabrina Aurelia Putri Sagi Sabrina Mutiarahma Mamonto Safira Nindita Datu Adam Sahmin Noholo Salwaa Ardhiah Mohamad Santi Harun Selvianita Mahadjani Shalwa Mustafa Sindi Djafar Siti Magfira Rahmatia Lahay Siti Nur Azizah Azzahra Siti Nurhalimah Siti Pratiwi Husain Siti Radia Siti Rahma Sitti Fatira Gumohung Sofyanti Antu Sri Hapsa Uge Sri Mei Lusiana Hunawa Sri Wahyuni Mustapa Sugianto Sugianto Surya Handrisusanto Ahmad Susanty Ismail Tani, Salwa Ananda Iskandar Tiara Abdurahman Tri Suci Katili Tria Dewi Fadhilah Manopo Tuli, Hartati Usman Usman Usman Usman, Karmila Victorson Taruh Zakir Gunibala