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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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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
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
Village Fund Tax Compliance: Administrative Formality or Substantive Fiscal Responsibility? Buata, Dita Aulia; Amaliah, Tri Handayani; 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 Ismail, Susanty; Amaliah, Tri Handayani; 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 Ismail, Susanty; Niswatin, Niswatin; Amaliah, Tri Handayani
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.
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