Article Sidebar

Download
Download PDF

Main Article Content

Abstract

This study aims to analyze the influence of relevant costs on the income of traditional cake traders with the local wisdom of Mopo'o Tanggalo Duhelo as a moderation variable in traditional cake traders in the Moodu Traditional Market, Gorontalo City. The research uses a quantitative method with an associative approach. Data was obtained through the distribution of questionnaires to 30 respondents who were selected using saturated sampling techniques. Data analysis was carried out by simple linear regression and Moderated Regression Analysis (MRA) using the help of the SPSS program. The results of the study show that relevant costs have a positive and significant effect on the income of traditional cake traders with a contribution of 17.1%. This influence is reflected in the dominance of indicators of the decision to continue or stop the business, which shows that traders consider costs and profits in determining the sustainability of their business. In contrast, the indicator of the decision to sell or further process has the lowest contribution because some traders have not fully considered the additional costs and economic benefits in decision-making. The results of the study also showed that the local wisdom of Mopo'o Tanggalo Duhelo was able to strengthen the relationship between relevant costs and traders' income. The indicator of trading honesty was the most dominant aspect of moderation, while patience in the face of risk was the indicator with the lowest contribution. The Mopo'o Tanggalo Duhelo variable is classified as a quasi moderator.

Keywords

Relevant Costs; Income; Local Wisdom; Mopo’o Tanggalo Duhelo; Traditional Cake Traders.

Article Details

Creative Commons License

This work is licensed under a Creative Commons Attribution 4.0 International License.

How to Cite
Mustafa, S., Amaliah, T. H., & Wuryandini, A. R. (2026). The Effect of Relevant Costs on the Income of Traditional Cake Traders with Local Wisdom Mopo’o Tanggalo Duhelo as a Moderation Variable. Economics and Digital Business Review, 7(2), 320–335. https://doi.org/10.37531/ecotal.v7i2.3945
Download Citation
Endnote/Zotero/Mendeley (RIS)
BibTeX

References

  1. Abdullah, K., Jannah, M., Aiman, U., Hasda, S., Fadilla, Z., Taqwin, Masita, Ardiawan Ngurah, K., & Sari Eka, M. (2023). Metodologi Penelitian Kuantitatif (Issue May). Yayasan Penerbit Muhammad Zaini Anggota IKAPI (026/DIA/2012).
  2. Agustini, Grashinta, A., Putra, S., Sukarman, Guampe, A., Akbar, S., Lubis, A., & Maryati, I. (2020). Metode Penelitian Kualitatif (Teori & Panduan Praktis Analisis Data Kualitatif) (Issue May). PT. MIFANDI MANDIRI DIGITAL.
  3. Alfaried, M., Achmad Fauzi, Syahirah, P., Eka Suci, R., & Pamungkas, S. A. (2023). Peran Dan Fungsi Biaya Relevan Dalam Mengambil Keputusan Pesanan Khusus. Jurnal Akuntansi Dan Manajemen Bisnis, 3(1), 134–143.
  4. Amaliah, T. H. (2025). Impact Of Knowledge Management, Knowledge Sharing, And Mental Accounting On Farmer Performance In Sasi Culture In Maluku Islands, Indonesia. Knowledge And Performance Management, 9(1), 62–75.
  5. Anwar Aurelia, R., Amaliah, T. H., & Wuryandini, A. R. (2026). The Effect Of Production Costs And Consumer Demand On Upiya Karanji’s Selling Price. Majapahit Journal Of Islamic Finance And Management, 6(1), 170–182.
  6. College Great. (2024). Cost And Management Accounting Ii.
  7. Febriansyah, E., Dhayan, H., Martya, C., Azwani, A., Carla, R., Pascasia, L., Lestari, F. A., & Zultami, S. I. (2025). Pelatihan Penentuan Harga Pokok Produksi Dan Strategi Penetapan Harga. Ijtima : Jurnal Pengabdian Masyarakat, 2(1), 21–30.
  8. Glorya Winny Angelie, D., Rumambi Iis, G., & Butarbutar Elisa, T. (2025). Analisis Biaya Diferensial Dalam Pengambilan Keputusan Pada Rm. Lalapan Tanta Anna Tondano. Jurnal Eho, 5(1), 1–10.
  9. Handayani, L., Sulistyo, & Halim, A. (2020). Analisis Biaya Diferensial Dalam Pengambilan Keputusan Menerima Atau Menolak Pesanan Khusus Untuk Meningkatkan Laba (Studi Kasus Pada Ayung Sportindo Konveksi Malang). Jurnal Riset Mahasiswa Akuntansi (JRMA), 3, 5663.
  10. Hansen R, D., & Mowen M, M. (2007). Managerial Accounting 8 TH Edition (8th Ed.). Thomson Higher Education.
  11. IAI. (2016). Standar Akuntansi Keuangan Entitas Mikro, Kecil, Dan Menengah (Issue September).
  12. Khusna, K., Hilman Kafi, D., Mirzania, A., & Fauziyyah, S. (2024). Analisis Biaya Relevan Dalam Pengambilan Keputusan (Memproduksi Sendiri Atau Membeli Dari Luar) Toko Oleh-Oleh Sari Rasa Jember. Jurnal Inovasi Bisnis Manajemen Dan Akuntansi, 2(2), 194–202.
  13. Masruroh, Eraku, S. S., Kobi, W., & Tamau, N. (2023). Nilai Kearifan Lokal Pada Rumah Adat Dulohupa Kota Gorontalo. JSEH (Jurnal Sosial Ekonomi Dan Humaniora), 9, 111–116.
  14. Mulyana, E., Yamin. M, S., & Yunita. (2023). Pengaruh Kearifan Lokal Terhadap Pendapatan Usahatani Padi Rawa Lebak Di Desa Sungai Pinang Iii Kecamatan Sungai Pinang Kabupaten Ogan Ilir. Journal Of Economics And Business UBS, 12(2), 1240–1256.
  15. Najah, S., & Purnamawati, P. (2023). Analisis Biaya Diferensial Dalam Pengambilan Keputusan Membeli Atau Membuat Sendiri Serta Menjual Langsung Atau Mengolah Lebih Lanjut Produk Terasi Pada UD. Sumber Jaya Di Desa Klampis. Jurnal Kajian Ilmu Manajemen (JKIM), 3(1), 137–144.
  16. Phing, A. (2023). Implementasi Teori Manajemen Revenue (Pendapatan) Dalam Pelaporan Akuntansi Pada PT Surya Timur. Artikel Ilmiah Manajemen Revenue (Pendapatan), May.
  17. PSAK No. 72 Revisi. (2020).
  18. Santoso, A., Putri Kemala, A., & Pratiwi, L. (2023). Akuntansi Manajemen. In Jejak Pustaka (Issue 1). PENERBIT CV.EUREKA MEDIA AKSARA.
  19. Sengengeng, I., Haliah, & Kusumawati, A. (2023). The Application Of Relevant Costs To The Decision. Return: Study Of Management, Economic And Business, 237–250.
  20. Setiawan, T., & Anggriawan, D. (2019). Bagaimana Analisis Pendapatan Dan Biaya Relevan Atas Bisnis Online? Coopetition : Jurnal Ilmiah Manajemen, 9(2), 115–119.
  21. Simanjuntak, I., Hadi, N. A. P., & Keysadli, W. (2025). Kajian Teoritis Dan Empiris Mengenai Penggunaan Biaya Relevan Dalam Proses Pengambilan Keputusan Manajerial. Jurnal Akademik Ekonomi Dan Manajemen, 2(4), 202–212.
  22. Subhan, E. S., & Zakariyah, I. (2025). The Effect Of Production And Sales Costs On The Profit Of Micro , Small And Medium Enterprises In Mangelewa District Mangelewa District. 22(3), 413–424.
  23. Sugiat, J. (2025). TEORI PENGAMBILAN KEPUTUSAN Teori Untuk Para Manajer Dan Entrepreneur Muda (I). CV. AKSARA GLOBAL AKADEMIA.
  24. Thalib, M. A. (2024). Akuntansi Pendapatan Berbasis Nilai Kearifan Lokal “ Mopo ’ O Tanggalo Duhelo ”. Shafin: Sharia Finance And Accounting Journal, 4(1), 35–46.
  25. Uge H., S., Amaliah, T. H., & Mahmud, M. (2022). Pengaruh Modal Usaha , Biaya Dan Jenis Kelamin Terhadap. Jambura Accounting Review, 3(1), 37–51.
  26. Wulan Christiana, M., Saerang, D. P. ., & J., P. R. (2020). Analisis Biaya Relevan Dalam Pengambilan Keputusan Menjual Atau Memproses Lebih Lanjut Produk Pada Pt. Fortuna Inti Alam. Jurnal EMBA, 2(2), 1043–1054.
  27. Wulandari, T., Aliffah Adi Saputri, N., Febriana Nur Laili, R., NurI Fitriani, S., & Ardyan Firdausi, A. (2023). Pengakuan dan Pengukuran Pendapatan Berdasarkan PSAK No. 23. Jurnal Bina Akuntansi, 10(1), 257–267.