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

 5   6   7   8   9 
Analisis Penentuan Harga Pokok Produksi dan Harga Pokok Penjualan pada Usahatani Jagung di Desa Owalanga Kecamatan Bongomeme Santi Harun; Tri Handayani Amaliah; Victorson Taruh
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 5 No. 4 (2024): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v5i4.2090

Abstract

This research aims to find out how the analysis determines the cost of production and cost of goods sold in Owalanga Village, Bongomeme District. This research uses a qualitative approach with descriptive methods. The sample in this study was 30 people. Data collection uses observation, interviews and documentation. Data analysis techniques use reduction, data presentation, and conclusion verification. The results of this research show that corn production is one of the main commodities that makes a significant contribution to the local economy. Based on the research results, there are several factors that influence the cost of production. (1) The majority of farmers in Owalanga Village, Bongomeme District use the NK 212 seed type. (2) The basic production costs of corn farming in Owalanga Village, Bongomeme District consist of variable costs and labor wage costs. The biggest variable cost is the purchase of NK 212 corn seeds for Rp. 600,000 per bag, and for one planting season with a land area of ​​1 hectare, 4 bags of seeds are needed. Thus, the total cost required for corn seeds in one hectare of planting season is IDR 2,400,000. (3) Labor costs in corn farming refer to the total expenditure incurred by farmers to pay salaries or rewards to workers involved in corn farming activities. These costs involve compensation for various types of work, including planting, maintaining, and harvesting corn crops. The largest cost for labor wages in corn production in Owalanga Village is land clearing costs of IDR 900,000 for 3 workers with a planting area of ​​1 ha.
Efektivitas Pengelolaan Dana Desa di Desa Pangada’a Kecamatan Dungaliyo Kabupaten Gorontalo Sindi Djafar; Tri Handayani Amaliah; Siti Pratiwi Husain
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 5 No. 12 (2024): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v5i12.5171

Abstract

Effectiveness of Village Fund Management in Pangada'a Village, Dungaliyo District, Gorontalo Regency. Sindi Djafar. 931418121. 2024. Thesis. Accounting Study Program, Accounting Department, Faculty of Economics, Gorontalo State University.This study aims to: 1). to determine the effectiveness of village fund management in Pangada'a, Dungaliyo District, 2) to determine the supporting and inhibiting factors for the effectiveness of village fund management in Pangada'a, Dungaliyo District. The research method used is qualitative descriptive, the location of the study is in Pangada'a Village, Gorontalo Regency. Data collection techniques in the form of observation, interviews and documentation which are then analyzed using qualitative data based on the concepts of Miles and Huberman.The results of the study show: 1). Village fund management in Pangada'a, Dungaliyo District has been carried out but is not yet effective and still requires improvement in aspects of implementation and financial management (administration) and accountability for reporting village financial management to achieve optimal effectiveness. 2). Determining Factors of Effectiveness of Village Fund Management Pangada'a Sub-district has been proven to be a supporting factor in the implementation of effective village fund management, but is still constrained by the aspect of timeliness.
Eksplorasi Efisiensi Biaya Produksi Usaha Tani Jagung Berbasis Budaya Motiayo Di Desa Huntulohulawa Inul Hemeto; Tri Handayani Amaliah; Muzdalifah
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 4 (2025): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v6i4.7394

Abstract

This research aims to explore the level of cost efficiency of corn farming based on Motiayo culture carried out by corn farmers in Huntulohulawa Village. This study uses a Qualitative research method with an Ethnomethodology approach. The data sources used in this study are primary data. Data analysis techniques in this study follow ethnomethodology rules, including data reduction, data presentation, indexicality, reflexivity and drawing conclusions. The results of the study show that with the Motiayo culture, the efficiency of corn farming production costs can be achieved without eliminating the value of togetherness or social values. The production costs of corn farming in Huntulohulawa Village in general are Rp. 9,460,000. With the motiayo culture, farmers do not incur labor costs in the form of wages for workers during the spraying, planting, fertilizing, maintenance, and harvesting processes. So that farmers can save costs of Rp. 3,400,000.
Budaya Digital dalam Adopsi Akuntansi Berbasis Cloud: Pendekatan Netnografi Ismail, Juniaty; Olilingo, Fahrudin Zain; Hinelo, Raflin; Amaliah, Tri Handayani
Tangible Journal Vol. 10 No. 2 (2025): Vol. 10 No. 2, Desember 2025
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat (LPPM) STIE Tri Dharma Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53654/tangible.v10i2.688

Abstract

This study aims to explore the role of digital culture in the adoption of cloud-based accounting in Indonesia. A qualitative approach with a netnographic method was employed to understand how public narratives emerging from user reviews, online forums, and product descriptions shape legitimacy, trust, and resistance toward digital accounting applications. Data were collected from public platforms such as G2, Google Play Store, official application websites, and relevant review blogs, focusing on three Indonesian cloud-based accounting applications: Mekari Jurnal, Accurate Online, and Kledo. Thematic analysis was applied to identify key patterns and emerging themes within digital interactions. The findings reveal five main themes: automation and efficiency, reporting and customization, customer support and performance, security and privacy, and collective learning and community. Positive and negative narratives formed within digital spaces significantly influence the strengthening or weakening of application legitimacy. The results indicate that the adoption of cloud accounting is not only driven by technical and organizational factors as described in the TAM and TOE models but also by social legitimacy emerging from digital culture. The study implies the importance of digital reputation management for vendors and the role of regulators in enhancing digital literacy and public trust.
The Effect of Business Capital Financing Utilization on MSME Development: The Moderating Role of Financial Literacy (Evidence from MSMEs in East Kota District, Gorontalo City Financed by Amartha Point) Anastasya Kandow; Tri Handayani Amaliah; Ayu Rakhma Wuryandini
International Journal of Technology and Education Research Vol. 4 No. 01 (2026): January- March, International Journal of Technology and Education Research (IJ
Publisher : International journal of technology and education research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63922/ijeter.v4i01.2381

Abstract

This study aims to analyze the effect of business capital financing utilization on the development of micro, small, and medium enterprises (MSMEs) and to examine the role of financial literacy as a moderating variable. The research employed a quantitative method with a descriptive approach. Data were collected through questionnaires distributed to 96 MSME owners who received financing from Amartha in East City District, Gorontalo City. Data analysis was conducted using Moderated Regression Analysis with the assistance of SmartPLS software. The results indicate that the utilization of business capital financing has a positive effect on MSME development. However, the moderation test results show that financial literacy does not moderate the effect of business capital financing utilization on MSME development. The t-statistic value of 0.712, which is smaller than the significance threshold of 1.96, and a significance value of 0.477, which is greater than 0.05, indicate that financial literacy does not function as a moderator. These findings suggest that improvements in MSME development are primarily influenced by the amount and form of financing utilization itself rather than by the financial literacy level of business actors.
Antara Regulasi Dan Realita: Tantangan Aparat Desa Dalam Implementasi Pengelolaan Dana Desa e karim, andriyawan; Amaliah, Tri Handayani; Mahdalena
Sebi : Studi Ekonomi dan Bisnis Islam Vol. 8 No. 1 (2026): Jurnal Studi Ekonomi dan Bisnis Islam (SEBI)
Publisher : Institut Agama Islam Sultan Muhammad Syafiuddin Sambas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37567/sebi.v8i1.4821

Abstract

Pengelolaan dana desa yang diamanahkan melalui regulasi (termasuk Undang‑Undang Nomor 6 Tahun 2014 tentang Desa / UU Desa) diharapkan dapat mendorong pembangunan pedesaan, pemberdayaan masyarakat, dan kesejahteraan desa melalui otonomi keuangan. Namun dalam praktik, aparat desa menghadapi berbagai tantangan yang menghambat implementasi regulasi sehingga terjadi kesenjangan antara aturan dan realita di lapangan. Artikel ini menyajikan literature review terhadap studi-studi empiris di berbagai desa di Indonesia, untuk mengidentifikasi tantangan utama dalam pengelolaan dana desa. Temuan menunjukkan bahwa kendala regulasi birokratis, kapasitas sumber daya manusia, transparansi dan akuntabilitas, serta aspek partisipasi masyarakat merupakan hambatan signifikan. Di samping itu, praktik korupsi dan penyalahgunaan dana menguatkan perlunya pengawasan dan model pengelolaan yang lebih adaptif. Berdasarkan tinjauan literatur, artikel ini merekomendasikan peningkatan kapasitas aparatur desa, transparansi proses, partisipasi masyarakat, serta mekanisme kontrol eksternal untuk menutup celah penyimpangan.
NILAI LAMBU MBOIDE DALAM BLUE ECONOMY PENGELOLAHAN EKOWISATA HIU PAUS DI DESA BOTUBARANI, GORONTALO M, Fitri Nurhayati; Amaliah, Tri Handayani; Mahdalena
Sebi : Studi Ekonomi dan Bisnis Islam Vol. 7 No. 2 (2025): Jurnal Studi Ekonomi dan Bisnis Islam (SEBI)
Publisher : Institut Agama Islam Sultan Muhammad Syafiuddin Sambas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37567/sebi.v7i2.4822

Abstract

Whale shark ecotourism in Botubarani Village, Bone Bolango Regency, is one of the rapidly developing marine tourism destinations and contributes significantly to the welfare of coastal communities. However, tourism development that focuses on increasing visitor numbers has the potential to create ecological pressure on the sustainability of whale sharks (Rhincodon typus), thereby necessitating tourism governance oriented toward sustainability. This study aims to analyze the role of the cultural value of Lambu Mboide in strengthening blue economy principles in the management of whale shark ecotourism in Botubarani. The research employs a descriptive qualitative approach using a literature study method, through the review of academic journals, scientific reports, and supporting documents related to Botubarani, the blue economy, and Gorontalo local wisdom. The findings indicate that blue economy principles have been reflected in ecotourism management through the limitation of tourist–whale shark interactions, the empowerment of local communities, and a conservation-oriented approach as the foundation of the coastal economy. The value of Lambu Mboide, which encompasses the spirit of collectivity, mutual cooperation, and harmony between humans and nature, has proven to function as social capital that strengthens community-based tourism governance. This local wisdom encourages communities to safeguard the sustainability of whale shark habitats and to distribute economic benefits equitably. Thus, the integration of cultural values and blue economy principles constitutes a model of ecotourism management that not only maintains ecological balance but also strengthens the economic self-reliance of local communities. This study implies that conservation approaches grounded in local cultural values can serve as an effective strategy for the sustainable management of marine tourism destinations
SYSTEMATIC LITERATURE REVIEW: KONTRIBUSI NILAI BUDAYA INDONESIA DALAM PEMBENTUKAN MODEL AKUNTANSI KOMUNITAS Abdurahman, Tiara; Niswatin; Amaliah, Tri Handayani
Sebi : Studi Ekonomi dan Bisnis Islam Vol. 7 No. 2 (2025): Jurnal Studi Ekonomi dan Bisnis Islam (SEBI)
Publisher : Institut Agama Islam Sultan Muhammad Syafiuddin Sambas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37567/sebi.v7i2.4823

Abstract

Penelitian ini bertujuan untuk mengkaji kontribusi nilai budaya Indonesia dalam pembentukan model akuntansi komunitas melalui pendekatan Systematic Literature Reriew (SLR). Akuntansi tidak hanya dipahami sebagai praktik teknis berbasis angka, tetapi juga sebagai konstruksi sosial yang melekat pada nilai, norma, dan budaya masyarakat tempat ia di praktikkan. Hasil penelitian menunjukkan bahwa praktik akuntansi komunitas di Indonesia secara konsisten merefleksikan enam belas nilai budaya utama, antara lain kejujuran, kebenaran, ketulusan, tanggung jawab, amanah, kepercayaan, kasih sayang, kesabaran, gotong royong, solidaritas sosial, musyawarah, kurukunan, komitmen moral, dan berlanjutan. Sintesis lintas budaya mengungkap bahwa nilai-nilai tersebut membentuk model konseptual akuntansi komunitas yang berlandaskan dimensi nilai, praktik sosial, dan tujuan sosial. Akuntansi komunitas berbasis nilai budaya lokal memiliki kerakter kontekstual, humanis dan berorientasi pada akuntabilitas sosial, sehingga berpotensi memperkaya pengembangan teori akuntansi yang lebih inklusif dan kontekstual di Indonesia.
AKUNTANSI, KEKUASAAN, DAN TATA KELOLA HARGA BARANG DAN JASA SEKTOR KEHUTANAN: PERSPEKTIF SOSIOLOGI AKUNTANSI KAWASAN Buata, Dita Aulia; Niswatin; Amaliah, Tri Handayani
Sebi : Studi Ekonomi dan Bisnis Islam Vol. 7 No. 2 (2025): Jurnal Studi Ekonomi dan Bisnis Islam (SEBI)
Publisher : Institut Agama Islam Sultan Muhammad Syafiuddin Sambas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37567/sebi.v7i2.4834

Abstract

This study aims to examine the role of accounting practices in shaping the governance of goods and services pricing in the forestry sector by adopting a regional sociology of accounting perspective. This study is grounded in the view that forestry prices are not merely the result of technical calculations, but are socially constructed through accounting practices and power relations embedded within institutional contexts. The study employs a literature review method, using thematic analysis to identify patterns and mechanisms that shape forestry price governance. The findings indicate that accounting practices actively frame forestry pricing through cost measurement, economic valuation, and reporting mechanisms that are institutionally legitimized. These practices represent and reproduce power relations among regional actors, particularly the dominance of the state and formal institutions, while also functioning as mechanisms of legitimacy that normalize forestry pricing policies as rational and objective, despite their potential to obscure social inequalities and ecological impacts. This study makes a conceptual contribution by positioning accounting as a power-laden social practice in understanding forestry price governance, thereby extending accounting research toward a more critical and context-sensitive perspective.
AKUNTABILITAS DAN TRANSPARANSI KEUANGAN DESA: SINTESIS TEMATIK LITERATUR Halid, Fityan; Amaliah, Tri Handayani; Mahdalena
Sebi : Studi Ekonomi dan Bisnis Islam Vol. 7 No. 2 (2025): Jurnal Studi Ekonomi dan Bisnis Islam (SEBI)
Publisher : Institut Agama Islam Sultan Muhammad Syafiuddin Sambas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37567/sebi.v7i2.4859

Abstract

Village financial management requires transparent and accountable governance practices as villages play an increasingly significant role in managing public funds. Although numerous studies have examined this issue, existing findings remain fragmented and partial. This study aims to systematically synthesize research findings related to accountability and transparency in village financial management. A Systematic Literature Review approach was employed by searching journal articles indexed in Google Scholar and published between 2021 and 2025, resulting in 25 articles that met the inclusion criteria. Data were analyzed using a thematic analysis approach supported by ATLAS.ti software. The synthesis results indicate that transparency and accountability are central issues in village financial management; however, in practice, they are still often understood and implemented in an administrative and formalistic manner. The quality of village financial governance is shaped by the interaction between the use of technology, particularly village financial information systems, the capacity of village government personnel, and the effectiveness of supervision and community participation mechanisms. The findings also reveal that limited personnel capacity, weak supervision, and low levels of community participation constitute major obstacles to achieving substantive accountability. This study underscores that improving transparency and accountability in village financial management requires a systemic and integrated approach that goes beyond administrative or technological aspects alone and emphasizes the strengthening of institutional capacity and public participation
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