Article Per Year (5 Year)
p-Index From 2021 - 2026
13.705
P-Index
This Author published in this journals
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

Published : 113 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 113 Documents
Search

 8   9   10   11   12 
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.
Makna Biaya Dalam Tradisi Antar Harta (Dutu) Dilihat Dari Sudut Pandang Akuntansi Siti Magfira Rahmatia Lahay; Tri Handayani Amaliah; Ayu Rakhma Wuryandini
Economics and Digital Business Review Vol. 5 No. 2 (2024)
Publisher : STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/ecotal.v5i2.1257

Abstract

The results of this research show that the meaning of costs in the "Dutu" inter-property tradition is as a form of transaction, as budgeting and planning, costs as sincerity, costs as a symbol of commitment, and is interpreted by the community as symbolic and traditional as well as sacrifice. This shows that costs have more value than just the goal of gaining financial profit or income, but have a deeper meaning when viewed from a cultural perspective. From the Dutu tradition, it can be concluded that Tulus Ikhlas is a strong basis for interpreting costs. With sincerity, the costs incurred become more than just numbers on an accounting sheet; it is an expression of affection, appreciation and sincere commitment in living life together.
Village Fund Tax Compliance: Administrative Formality or Substantive Fiscal Responsibility? Dita Aulia Buata; Tri Handayani Amaliah; Mahdalena Mahdalena
Jurnal Ekuilnomi Vol. 8 No. 1 (2026): Ekuilnomi Vol 8(1), Feb 2026
Publisher : Program Studi Ekonomi Pembangunan Fakultas Ekononomi Universitas Simalungun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36985/bet0y667

Abstract

Tax compliance in village fund management constitutes a crucial element of fiscal accountability and public financial governance at the local level. In practice, however, tax compliance in village fund management is predominantly understood as the fulfillment of administrative procedures rather than as a form of substantive fiscal responsibility. This study aims to critically examine how tax compliance in village fund management is conceptualized and implemented, specifically whether it functions as an administrative formality or as an expression of substantive fiscal accountability. This study employs a Systematic Literature Review using a narrative-critical approach to the public sector accounting and taxation literature. The findings indicate that the dominance of administratively oriented compliance tends to produce formal and symbolic fiscal accountability. Tax compliance practices are shaped by a combination of individual factors, institutional arrangements, administrative systems, as well as power dynamics and fraud risks. These findings highlight the need for a policy shift from procedural compliance toward the strengthening of substantive tax compliance through capacity building for village officials, risk-based policy approaches, and the reinforcement of public financial governance at the village level
Governance, Accountability, and Accounting Practices in Village-Owned Enterprises (Bumdes): A Scoping Review Susanty Ismail; Tri Handayani Amaliah; Mahdalena Mahdalena
Journal Research of Social Science, Economics, and Management Vol. 5 No. 6 (2026): Journal Research of Social Science, Economics, and Management
Publisher : Publikasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59141/jrssem.v5i6.1289

Abstract

The management of Village-Owned Enterprises (BUMDes) in Indonesia has become a strategic focus within national rural development policy, particularly since the enactment of Law No. 6 of 2014 concerning Villages, which emphasizes village autonomy and economic self-sufficiency. Despite this policy support, many BUMDes continue to face significant challenges in governance, accountability, and the implementation of sound accounting practices.  This research aims to map and synthesize academic literature regarding governance, accountability, and accounting practices in Village-Owned Enterprises (BUMDes). The study used a scoping review approach  with reference to the five-stage methodological framework of Arksey and O'Malley (2005). The literature search was carried out through the Scopus database using an advanced search strategy on journal articles published in the 2014–2024 period. From the selection process, 25 articles were obtained that were analyzed in depth. The mapping results show that the discourse on BUMDes is dominated by the theme of hybrid organizational tensions, political attachment in governance, and the gap between expectations and the reality of accountability. Meanwhile, studies that highlight the technical aspects of the implementation of accounting standards and long-term (longitudinal) performance evaluation are still relatively limited. The implications of this study confirm the importance of developing a more integrative and contextual approach to village accounting to bridge social and economic missions. The novelty of this research lies in the presentation of a thematic map of the Scopus-based literature that explicitly synthesizes the intersection between governance, accountability, and accounting practices in a single analytical framework.
Mapping the Social and Organizational Dimensions of Accounting: A Systematic Literature Review and Bibliometric Analysis Susanty Ismail; Niswatin Niswatin; Tri Handayani Amaliah
Journal Research of Social Science, Economics, and Management Vol. 5 No. 7 (2026): Journal Research of Social Science, Economics, and Management
Publisher : Publikasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59141/jrssem.v5i7.1291

Abstract

This research maps the social and organizational dimensions of accounting research through a systematic literature review (SLR) combined with bibliometric analysis. Drawing on 196 peer-reviewed articles indexed in Scopus and published between 2019 and 2024, the study examines how accounting operates as a social practice embedded in power relations, institutional arrangements, governance structures, and professional work. Following PRISMA-based screening procedures, the dataset was analyzed using VOSviewer to identify thematic clusters, keyword co-occurrence patterns, and intellectual structures within the literature. The analysis reveals six dominant research streams: (1) crisis and organizational resilience, (2) public sector governance and control, (3) critical accounting and power relations, (4) institutional logics and sustainability, (5) global standards and translation processes, and (6) professional work and auditing practices. The findings demonstrate a strong shift away from positivist approaches toward sociologically informed perspectives, with critical and institutional theories increasingly shaping accounting scholarship. By synthesizing fragmented debates across these clusters, this study contributes a structured overview of contemporary sociological accounting research and identifies future research agendas to advance theory, context-sensitive inquiry, and methodological pluralism in accounting studies.
ANALISIS BIAYA PRODUKSI PENGOLAHAN EMAS DAN IMPLIKASINYA TERHADAP PENDAPATAN PENGOLAH EMAS Sabrina Aurelia Putri Sagi; Tri Handayani Amaliah; Siti Pratiwi Husain
Journal of Economic, Bussines and Accounting (COSTING) Vol. 9 No. 2 (2026): Journal of Economic, Bussines and Accounting (COSTING)
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/wkx2dy22

Abstract

Penelitian ini bertujuan untuk menganalisis komponen biaya produksi, jumlah biaya produksi, pendapatan, serta implikasi biaya produksi terhadap pendapatan pegolah emas di Desa Tumokang Timur, Kecamatan Dumoga Utara, Kabupaten Bolaang Mongondow. Penelitian ini menggunakan metode kuantitatif deskriptif dengan teknik pengumpulan data melalui wawancara terhadap pengolah emas yang berstatus sebagai pemilik dan penyewa tromol. Analisis data dilakukan menggunakan pendekatan biaya produksi metode full costing dan analisis pendapatan. Hasil penelitian menunjukkan bahwa komponen biaya produksi terdiri dari biaya tenaga kerja langsung dan biaya overhead pabrik. Biaya overhead pabrik merupakan komponen biaya yang paling dominan dikeluarkan dalam proses produksi. Jumlah biaya produksi dalam satu kali proses pengolahan berkisar antara Rp550.600 hingga Rp895.000, yang dipengaruhi oleh status kepemilikan alat dan jumlah material yang diolah. Pendapatan yang diperoleh pengolah emas bervariasi anatar Rp1.800.000 hingga Rp7.250.000 per produksi, tergantung pada jumlah emas yang dihasilkan dan harga jual berdasarkan kadar emas. Struktur biaya produksi memiliki implikasi terhadap pendapatan, dimana efisiensi biaya dan kualitas material sangat menentukan tingkat keuntungan yang diperoleh. Semakin efisien biaya produksi dan semakin optimal hasil emas, maka pendapatan yang diperoleh cenderung lebih tinggi.
Pengaruh Penerapan Environmental, Social, and Governance (ESG), Financial Technology, dan Digital Marketing terhadap Kinerja Keuangan Sektor UMKM di Kota Gorontalo Siti Nur Azizah Azzahra; Tri Handayani Amaliah; Surya Handrisusanto Ahmad
Jambura Accounting Review Vol. 7 No. 2 (2026): Jambura Accounting Review - August 2026
Publisher : Program Studi S1 Akuntansi Jurusan Akuntansi, Fakultas Ekonomi Universitas Negeri Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37479/jar.v7i2.351

Abstract

Penelitian ini menganalisis pengaruh Environmental, Social, and Governance (ESG), Financial Technology (Fintech), dan Digital Marketing terhadap kinerja keuangan UMKM di Kota Gorontalo dengan metode kuantitatif kausalitas melalui kuesioner dan regresi linier berganda. Hasil penelitian menunjukkan bahwa ESG tidak berpengaruh signifikan terhadap kinerja keuangan, sedangkan Fintech dan Digital Marketing berpengaruh positif dan signifikan. Secara simultan, ketiga variabel berpengaruh signifikan terhadap kinerja keuangan UMKM. Temuan ini menegaskan bahwa keberlanjutan usaha, kemudahan transaksi, dan strategi pemasaran digital dapat berjalan bersama dalam memperkuat daya saing UMKM. Penelitian merekomendasikan peningkatan literasi digital dan keuangan agar penerapan ESG, Fintech, dan Digital Marketing lebih optimal dan berkelanjutan.
PENGARUH LITERASI KEUANGAN TERHADAP KINERJA KEUANGAN UMKM SEKTOR KERAJINAN TANGAN DI KABUPATEN GORONTALO Khoirunnisa Naini; Tri Handayani Amaliah; Herlina Rasjid
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 14 No. 2 (2025): Jurnal Maneksi (Management Ekonomi Dan Akuntansi)
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jm.v14i2.3119

Abstract

Introduction: This study aims to examine the extent to which financial literacy influences the financial performance of Micro, Small, and Medium Enterprises (MSMEs) in the craft sector in Gorontalo Regency. Methods: The approach used is a quantitative approach, involving 80 respondents selected using a sampling technique based on the Slovin formula. Data collection was carried out by distributing questionnaires analyzed using a Likert scale. The entire data processing and analysis process was carried out with the help of Microsoft Excel, including instrument testing, classical assumption testing, and hypothesis testing. Results: The results of this study are expected to provide a comprehensive understanding of the impact of financial literacy on the financial performance of MSMEs in the craft sector. The research findings show that financial literacy has a significant effect on improving the financial performance of MSMEs in the region. Keywords: Financial Literacy, Financial Performance, MSMEs, Handicrafts
KETIKA ATURAN BERTEMU TRADISI: KOEKSISTENSI REGULASI DAN BUDAYA LOKAL DALAM TATA KELOLA DESA Andriyawan E. Karim; Niswatin Niswatin; Tri Handayani Amaliah
HEI EMA : Jurnal Riset Hukum, Ekonomi Islam, Ekonomi, Manajemen dan Akuntansi Vol. 5 No. 2 (2026): July
Publisher : Prodi Hukum Ekonomi Syariah, STI Syariah AL-Hilal SIgli

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61393/heiema.v5i2.481

Abstract

This article examines how formal regulations and local culture can coexist in village governance in Indonesia. Using a qualitative research methodology based on an extensive literature review of leading indexed academic journals, particularly Sinta and Scopus, this study carefully analyzes the complex interplay between strict legalistic rules and deeply rooted socio-cultural practices, including but not limited to mutual cooperation (gotong royong), community deliberations (musyawarah), and the crucial role played by traditional leaders within these communities. The study's findings illuminate the idea that the overall effectiveness and efficiency of village governance is influenced not solely by the level of compliance with formal regulations, but rather by the village's capacity to effectively internalize and integrate local cultural values ​​into the process of policy formulation and implementation. This complex coexistence of formal regulations and local cultural practices ultimately culminates in the development of a governance model that is not only more adaptive and participatory but also significantly more sustainable in the long term.
PERMASALAHAN PENGELOLAAN ASET DESA: TINJAUAN SISTEMATIS STUDI INDONESIA DAN LINTAS NEGARA Tiara Abdurahman; Tri Handayani Amaliah; Mahdalena Mahdalena
HEI EMA : Jurnal Riset Hukum, Ekonomi Islam, Ekonomi, Manajemen dan Akuntansi Vol. 5 No. 2 (2026): July
Publisher : Prodi Hukum Ekonomi Syariah, STI Syariah AL-Hilal SIgli

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61393/heiema.v5i2.487

Abstract

Village asset management is a critical pillar in achieving effective governance and sustainable rural development. However, numerous studies indicate that asset management practices at the village level, both in Indonesia and other developing countries, continue to face significant structural and operational challenges. This study aims to identify and comparatively analyze the problems and solutions related to village asset management through a Systematic Literature Review (SLR) approach. The findings reveal that key challenges include unclear asset ownership status, weak asset administration, limited human resource capacity, inadequate infrastructure, low community participation, poor reporting discipline, barriers to digitalization, and misalignment of organizational objectives. This study contributes to the literature by offering a cross-country comparative perspective that enhances the understanding of critical success factors in village asset management and provides insights for improving governance practices in rural publik sektor management.
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