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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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ANALISIS METODE COST PLUS PRICING DAN TARGET COSTING ALAM MENENTUKAN HARGA JUAL AL-JARWAL BAKERY Muhammad Luthfie Hasan; Tri Handayani Amaliah; Hartati Tuli
Al-Buhuts Vol. 22 No. 1 (2026): Al-Buhuts
Publisher : Institute Agama Islam Negeri (IAIN) Sultan Amai Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30603/ab.v22i1.7666

Abstract

Competition in the bakery industry requires companies to implement pricing strategies that can maintain competitiveness while increasing profitability. This study aims to analyze and compare the conventional selling price-setting method used by Al-Jarwal Bakery with the Cost-Plus Pricing and Target Costing methods. The study employs a quantitative descriptive approach, focusing on two flagship products: Chocolate Pandan Bread and Chocolate Peanut Bread. Research data were collected through observation, interviews, and documentation of the company’s production costs, then analyzed using calculations of the cost of goods sold and pricing simulations based on each method. The results show that the conventional method used by the company yields a lower profit margin compared to the Cost Plus Pricing and Target Costing methods. The application of the Cost Plus Pricing method results in a higher selling price with a more certain profit margin, while the Target Costing method proved to be more effective because it was able to maintain a selling price of Rp1,400 in line with market prices while simultaneously increasing the profit margin through production cost efficiency. Cumulatively, the implementation of Target Costing reduces the cost of goods sold by Rp32,579,524 per year compared to the method currently used by the company. These findings indicate that Target Costing is a more effective approach for improving profitability without compromising price competitiveness and can serve as an alternative pricing strategy for businesses in the food industry.
A Model of Budgetary Slack in Public Sector Organizations: The Influence of Organizational Commitment and Organizational Culture via Organizational Agility as a Mediating Variable Ayu Rakhma Wuryandini; Tri Handayani Amaliah; Lukman Pakaya; Sitti Fatira Gumohung; Kiki Amelia Bilondatu
International Journal of Economics, Management and Accounting Vol. 3 No. 3 (2026): International Journal of Economics, Management and Accounting
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/ijema.v3i3.1287

Abstract

This study aims to examine the relationship between organizational commitment and organizational culture with budgetary slack, as well as to analyze the mediating role of organizational agility within Regional Government Agencies (OPD) of the Gorontalo Provincial Government. This research employed a quantitative approach using questionnaires distributed through purposive sampling. Data were collected from 48 respondents and analyzed using Partial Least Squares Structural Equation Modeling (SEM-PLS) with SmartPLS. The results show that organizational commitment has a negative but insignificant relationship with budgetary slack and does not significantly affect organizational agility. Organizational culture also has a negative and insignificant relationship with budgetary slack; however, it has a positive and significant effect on organizational agility. Meanwhile, organizational agility does not significantly influence budgetary slack and does not mediate the relationship between organizational commitment or organizational culture and budgetary slack. The findings indicate that strengthening organizational culture is important for improving organizational adaptability, although such adaptability has not yet proven effective in reducing budgetary slack. The model explains 74.6% of the variance in organizational agility, while budgetary slack is largely influenced by factors beyond this study.
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. 
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 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