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All Journal JURNAL AKUNTANSI DAN AUDITING Wahana Riset Akuntansi 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 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 Proceeding of National Conference on Accounting & Finance 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 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 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 Journal of Ekonomics, Finance, and Management Studies 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 Library & Information Science Mathematics Medicine & Pharmacology Neuroscience Public Health Social Sciences Other

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Pengaruh Literasi Keuangan, Financial Technology, dan Pengendalian Diri Terhadap Perilaku Keuangan Mahasiswa Jurusan Akuntansi Universitas Negeri Gorontalo Khairunnisa Alya Putri Ibrahim; Tri Handayani Amaliah; Siti Pratiwi Husain
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 6 No. 8 (2024): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v6i8.2186

Abstract

This research aims to determine the influence of financial literacy, financial technology, and self-control on the financial behavior of students majoring in accounting at Gorontalo State University, both partially and simultaneously. This research uses quantitative research methods. The data source used in this research is primary data obtained from a questionnaire distributed to the population in this research, namely all students majoring in accounting at Gorontalo State University. The results of the research show that partially financial literacy and self-control have a positive and significant effect on the financial behavior of students majoring in accounting at Gorontalo State University, while financial technology literacy does not have a positive and insignificant effect on the financial behavior of students majoring in accounting at Gorontalo State University. Then simultaneously financial literacy, financial technology and self-control have a positive and significant effect on the financial behavior of students majoring in accounting at Gorontalo State University. with a determinant value of 34.8% while the remaining 65.2% is explained by other variables not examined in this study.
Persepsi Nasabah Terhadap Penerapan Mobile Banking dalam Meningkatkan Pelayanan dengan Menggunakan Metode Technology Acceptance Model: Studi Kasus Bank Rakyat Indonesia Unit Simpong Kota Luwuk, Sulawesi Tengah Safira Nindita Datu Adam; Tri Handayani Amaliah; Ayu Rakhma Wuryandini
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 6 No. 10 (2024): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v6i10.2871

Abstract

This research aims to determine customer perceptions regarding the application of mobile banking in improving bank services. This research method uses quantitative descriptive research methods and uses the Technology Acceptance Model (TAM) theory. The data collection method is carried out by distributing questionnaires online (google form) and documentation in the form. The location of this research is BRI Simpang Unit, Luwuk Banggai, Central Sulawesi. The results of the research show that: 1) Customer perceptions have an influence on improving the services of Bank Rakyat Indonesia Simpang Unit Luwuk City, Central Sulawesi. Thus, the better the perception given by customers, the more it will support the improvement of services at Bank Rakyat Indonesia Simpang Unit Luwuk City, Central Sulawesi; 2) Customer perceptions influence the implementation of mobile banking at Bank Rakyat Indonesia Simpang Unit, Luwuk City, Central Sulawesi. Thus, the better the perception given by customers, the more it will encourage them to use service applications via mobile banking from Bank Rakyat Indonesia Simpang Unit Luwuk City, Central Sulawesi; 3) The implementation of mobile banking has an effect on improving the services of the Bank Rakyat Indonesia Simpang Unit, Luwuk City, Central Sulawesi. Thus, the higher the number of customers who use mobile banking for financial transactions, the more it will reflect the improvement in the service quality of Bank Rakyat Indonesia Simpang Unit Luwuk City, Central Sulawesi; 4) The implementation of mobile banking is able to mediate the influence of customer perceptions on improving services at Bank Rakyat Indonesia Simpang Unit, Luwuk City, Central Sulawesi.
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.
Pengaruh Kualitas Sistem Informasi Akuntansi dan Partisipasi Penyusunan Anggaran Terhadap Kinerja Manajerial pada Rumah Sakit Umum Daerah Otanaha Gorontalo Pinau, Bisaadah; Amaliah, Tri Handayani; Muzdalifah, Muzdalifah
Jambura Accounting Review Vol. 6 No. 2 (2025): Jambura Accounting Review - August 2025
Publisher : Program Studi S1 Akuntansi Jurusan Akuntansi, Fakultas Ekonomi Universitas Negeri Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37905/jar.v6i2.234

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh kualitas sistem informasi akuntansi dan partisipasi penyusunan anggaran terhadap kinerja manajerial pada Rumah Sakit Umum Daerah Otahana Gorontalo baik secara parsial maupun simultan. Metode penelitian yang digunakan dalam penelitian ini adalah metode kuantitatif dengan pendekatan deskriptif. Data yang digunakan diperoleh dari penyebaran kuesioner kepada 34 orang pimpinan manajemen dan yang terlibat langsung dalam pengelolaan keuangan rumah sakit. Analisis data menggunakan regresi linier berganda dengan bantuan program SPSS Versi 21. Hasil penelitian menunjukan: 1) Kualitas sistem informasi akuntansi berpengaruh positif dan signifikan terhadap kinerja manajerial pada Rumah Sakit Umum Daerah Otanaha Gorontalo, 2) Partisipasi penyusunan anggaran berpengaruh positif dan signifikan terhadap kinerja manajerial pada Rumah Sakit Umum Daerah Otanaha Gorontalo, dan 3) Kualitas sistem informasi akuntansi dan partisipasi penyusunan anggaran secara simultan berpengaruh signifikan terhadap kinerja manajerial pada Rumah Sakit Umum Daerah Otanaha Gorontalo.
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.
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.
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 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.
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 Anwar, Aurelia Revalina Anwar, Bernito Muslim Anwar, Fitria Anwar, Mohamad Sultan Aprilia Hidayati Ayahu, Elsanti Ayu Rakhma Wuryandini Ayu Rakhma Wuryandini Ayu, Desi Inggrid F. Dwi Badu, Ronal Soemitro Bagusta, Ikram Fachru Buata, Dita Aulia Cici Amalia Kondengis Damity, Fatmawaty Didin Lonto e karim, andriyawan Elfin, Elfin Fahrudin Zain Olilingo Fatmawaty Damity Halid, Fityan Hapsawati Taan Hasan, Jumeldi Hemeto, Inul Herlina Rasjid Inul Hemeto Inul Hemeto Irawati Pangat Ismail, Lifya Febriyanti Ismail, Susanty Jantu, Syeila Salsabillah Syabania Raymond Juniaty Ismail Juwita Kanon Kanon, Juwita Karmila Usman Khairunnisa Alya Putri Ibrahim Kondengis, Cici Amalia Lahay, Siti Magfira Rahmatia Lahema, Jhodivi Frenky Lintong, Stevi Lutfiah Wanda Hiola M, Fitri Nurhayati Mahdalena Mahdalena Mahdalena Mahmud, Syalasya Fatiha R. Maisyaroh, Lia Mantali, Merlin mattoasi mattoasi Mattoasi, Mattoasi Muliyani Mahmud Musdalifah Musdalifah Muzdalifah Muzdalifah Muzdalifah Muzdalifah Naini, Khoirunnisa Nilawaty Yusuf Ningrum, Dian Tantia Niswatin Niwayan Selviyanti Normawati Paulu Nurmila Daud Pahrin, Mohammad Reza Pakaya, Inggrid Fanidya Pakaya, Lukman Pinau, Bisaadah Po'oe, Bambang Supriyanto Pratiwi Husain, Siti Raflin Hinelo Revalina Elizabeth Hulukati Rio Monoarfa Riskawati Riskawati, Riskawati Rizki Maulana, Muhammad Irfan Ronald S. Badu Safira Nindita Datu Adam Sahmin Noholo Salwaa Ardhiah Mohamad Santi Harun Sindi Djafar Siti Nurhalimah Siti Pratiwi Husain Sofyanti Antu Sri Hapsa Uge Sri Mei Lusiana Hunawa Sri Wahyuni Mustapa Sugianto Sugianto Tani, Salwa Ananda Iskandar Tri Suci Katili Tuli, Hartati Usman Usman Usman Usman, Karmila Victorson Taruh Zakir Gunibala