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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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The Influence Of Business Capital And Pricing Strategies On The Business Income Of Karawo Artisans In Kota Utara District Sofyanti Antu; Tri Handayani Amaliah; Ronald S. Badu
International Journal of Economics, Business and Innovation Research Vol. 5 No. 01 (2026): December - January, International Journal of Economics, Business and Innovatio
Publisher : Cita konsultindo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63922/ijebir.v5i01.2783

Abstract

This study aims to analyze the influence of business capital and pricing strategies on the business income of karawo artisans in Kota Utara District. Karawo crafts are a superior product typical of Gorontalo which has high artistic and cultural value, but its development still faces constraints of limited capital and a price strategy that is not optimal. The study used a quantitative approach with a survey method of 30 karawo artisan respondents determined through purposive sampling techniques. Data processing was carried out using multiple linear regression analysis supported by validity, reliability, and classical assumption tests. The findings of the study resulted in a regression equation model, namely Y = 1.214 + 0.367X₁ + 0.412X₂. The partial test proved that business capital had a positive and significant influence on business income, which was evidenced by a t-calculated value of 2.585 greater than the t-table of 2.052. In addition, pricing strategies have also proven to have a positive and significant effect, with a t-count value of 2.964 which surpasses the t-table of 2.052. The simultaneous test showed that both variables simultaneously proved to have a significant effect, which was shown by the F-calculated value of 17.32 greater than the F-table of 3.35. Meanwhile, a determination coefficient of 0.562 shows that 56.2% of the variation in operating income can be explained by business capital and pricing strategies. This study concludes that increasing the income of karawo artisans requires strengthening business capital to increase production capacity and implementing pricing policies based on production costs, cultural values attached to products, and consumer purchasing power. The practical implications of this study emphasize the need for capital support and managerial assistance for karawo artisans for business sustainability and the preservation of local culture.
Production Cost Management In The Development Of Karawo Center At Smes Of Karawo Business Source Mongolato Village, Gorontalo Regency Didin Lonto; Tri Handayani Amaliah; Ayu Rakhma Wuryandini
International Journal of Economics, Business and Innovation Research Vol. 5 No. 01 (2026): December - January, International Journal of Economics, Business and Innovatio
Publisher : Cita konsultindo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63922/ijebir.v5i01.2830

Abstract

The Karawo Center in Gorontalo Regency has an important role in the development of a creative industry based on local culture. Although the demand for Karawo products tends to increase, the management of production costs at the Small and Medium Industries (SMEs) scale still faces various obstacles, especially related to efficiency and cost control. This study aims to analyze the application of production cost management strategies based on the management function of Planning, Organizing, Actuating, and Controlling (POAC) in Karawo Business Source SMEs in Mongolato Village, Gorontalo Regency.This study uses a descriptive qualitative approach with data collection techniques in the form of observation, interviews, and documentation. The research informants include business owners, production managers, and Karawo craftsmen. The data was analyzed by examining the application of POAC functions in managing raw material costs, labor, and overhead costs. The results of the study show that production cost management is still carried out simply and has not been integrated into a systematic management function. Cost planning has not been carried out before production, labor organization has not been optimal, production implementation still causes inefficiencies, and cost control has not been implemented in a sustainable manner. This study concludes that the implementation of POAC-based production cost management can be an important strategy in increasing efficiency and supporting the sustainable development of the Karawo Center.
Reveal the Meaning of Gorontalo Local Wisdom in theImplementation of Accounting Education Based Culture Amaliah, Tri Handayani; Noholo, Sahmin; Husain, Siti Pratiwi
International Journal of Multidisciplinary Applied and Science Research Vol. 1 No. 03 (2025): International Journal of Multidisciplinary Science and Applied Research (IJOMA
Publisher : oneamd.com

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This paper aims to reveal the meaning of Gorontalo local wisdom in the implementation of accounting education based culture. Analysis unit in this research was concept of accounting education. Learning site was located in the Department of Accounting State University of Gorontalo. Data collection in this research performed through observation and interview. This research was qualitative research by using ethnomethodology as its analysis. The research result showed that Gorontalo local wisdom in the implementation of accounting education based culture means to inculcate religious values, realization of humanism values and moral awareness to the students. Based on the reality, meaning that found in this research could be stated that accounting education and learning should not only focus on thinking intelligence in accounting field, but also should be able to create accountant candidate with good characters. Thus, it needs efforts to integrate local wisdom values both in accounting course and in the teaching process. It was due to, actually, accounting curriculum contains cultural spirit of local wisdom
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
SOSIALISASI PENERAPAN BLUE ACCOUNTING DALAM PENINGKATAN EFEKTIVITAS PENGELOLAAN OBJEK WISATA DI DESA BOTUTONUO Tri Handayani Amaliah; Ronald S. Badu; Karmila Usman; Juwita Kanon
Martabe : Jurnal Pengabdian Kepada Masyarakat Vol 6, No 11 (2023): Martabe : Jurnal Pengabdian Kepada Masyarakat
Publisher : Universitas Muhammadiyah Tapanuli Selatan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31604/jpm.v6i11.4113-4119

Abstract

Desa Botutonuo merupakan salah satu desa yang terdapat di Kawasan Teluk Tomini di Provinsi Gorontalo. Selain produksi ikan yang melimpah, Teluk Tomini juga memiliki keunggulan pada bidang pariwisata. Salah satunya yang terdapat di Desa Botutonuo yang bernama Pantai Indah Botutonuo. Pengabdian ini bertujuan untuk memberikan sosialisasi kepada kelompok masayarakat sadar wisata di desa Botutonuo mengenai penerapan blue accounting. Implementasi blue accounting mencakup pengelolaan wisata Pantai Indah Botutonuo. Kegiatan pengabdian ini berangkat dari permasalahan yang dihadapi oleh Desa Botutonuo, khususnya terkait dalam pengelolaan obyek wisata. Keterbatasan pengetahuan dan pengalaman yang dimiliki oleh kelompok wisata di Desa Bitutonuo menjadikan pengelolaan wisata Pantai Indah yang dimiliki oleh desa belum dilakukan secara maksimal. Hal ini mengakibatkan potensi yang terdapat dalam Wisata Pantai Botutonuo belum dapat membantu dalam memberikan kontribusi yang berarti bagi perekonomian desa. Metode pendekatan yang dilakukan dalam kegiatan ini adalah untuk menyelesaikan permasalahan yang dihadapi mitra, yaitu melalui pendekatan FGD (Focus Group Discussion). Metode yang digunakan adalah edukasi penerapan blue accounting pada wisata Pantai Indah Botutonuo, meliputi pengelolaan ekosistem objek wisata dan pengelolaan pendapatan Wisata Pantai Botutonuo. Kegiatan pengabdian ini merupakan upaya sharing ilmu tentang konsep blue accounting khususnya dalam pengelolaan objek wisata Pantai Indah Botutonu secara berkelanjutan. Kegiatan ini juga didedikasikan untuk membentuk karakter mandiri masyarakat pesisir menuju desa sejahtera.
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.
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.
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