Economics and Digital Business Review
Vol. 7 No. 2 (2026)

Effect Of Cost Of Goods Sold On Clove Commodity Farmers’ Income With Momosad As A Moderating Variable

Sabrina Mutiarahma Mamonto (Program Studi Akuntansi, Fakultas Ekonomi dan Bisnis, Universitas Negeri Gorontalo)
Tri Handayani Amaliah (Program Studi Akuntansi, Fakultas Ekonomi dan Bisnis, Universitas Negeri Gorontalo)
Ronald S. Badu (Program Studi Akuntansi, Fakultas Ekonomi dan Bisnis, Universitas Negeri Gorontalo)



Article Info

Publish Date
12 Jun 2026

Abstract

This research aims to analyze the effect of cost of goods sold {COGS) on clove farmers’ income and to examine the role of momosad as a moderating variable in the relationship between COGS and clove farmers’ income in Buyandi Village, Modayag Subdistrict. This research employs a quantitative approach with a survey method through questionnaire distribution. The population consisted of all clove farmers in Buyandi Village, Modayag Subdistrict. Using a nonprobability sampling technique, a sample of 50 clove farmers who met the criteria was selected. Data analysis techniques employed multiple linear regression with a moderated regression approach, assisted by SPSS version 20. The results show that the cost of goods sold has a positive and significant effect on farmers’ income. Furthermore, momosad, as a form of traditional mutual cooperation, directly demonstrates a positive and significant effect on farmers’ income. However, the moderation test results indicate that momosad provides a negative and significant influence on the relationship between COGS and farmers’ income. This suggests that although momosad directly improves production process efficiency, as a moderating variable, momosad weakens the relationship between COGS and farmers’ income. These findings indicate that social factors cannot always strengthen economic relationships based solely on cost calculations.

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Journal Info

Abbrev

ecotal

Publisher

Subject

Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

Description

Economics and Digital Business Review, is published by STIE Amkop Makassar in 2020, with registered number ISSN : 2774-2563 (Online), is a peer-reviewed journal published Economics and Digital Business Review published two times a year (January & July) by STIE Amkop Makassar, It provides an academic ...