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All Journal Owner : Riset dan Jurnal Akuntansi Sumatera Medical Journal Quantitative Economics and Management Studies Jurnal Kolaboratif Sains Jurnal Pengabdian Masyarakat Aufa (JPMA) Stethoscope Balance : Jurnal Akuntansi dan Manajemen Jurnal Kedokteran STM (Sains dan Teknologi Medik) Ibnu Sina: Jurnal Kedokteran dan Kesehatan - Fakultas Kedokteran Universitas Islam Sumatera Utara DUNIA KEPERAWATAN: JURNAL KEPERAWATAN DAN KESEHATAN MANAGER: Journal of Management and Administration Science GoodWill Journal of Economics, Management, and Accounting E-Jurnal Akuntansi
Betty
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PENGARUH BUERGER ALLEN EXERCISE TERHADAP PENINGKATAN NILAI ANKLE BRACHIAL INDEX PADA PASIEN DIABETES MELITUS TIPE II DI RUMAH SAKIT ILYAS TARAKAN Novitayanti; Nurhayanti; Betty
Jurnal Stethoscope Vol. 6 No. 1 (2025): STETHOSCOPE
Publisher : Sekolah Tinggi Ilmu Kesehatan Mitra Husada Karanganyar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54877/stethoscope.v6i1.1051

Abstract

Diabetes mellitus (DM) is a group of metabolic diseases characterized by high blood glucose levels, or hyperglycemia. The purpose of this study was to determine the effect of Buerger Allen exercise on improving ankle-brachial index (ABI) scores in type II diabetes mellitus patients at Ilyas Hospital, Tarakan. The research method used was quantitative, using a quasi-experimental design, with a one-group pretest and posttest. The treatment group was observed before the intervention and then again after the intervention. The population was 25 individuals, and the sample size used a total sampling technique with a sample size of 25 individuals. The results of the study showed that the average Ankle-Brachial Index (ABI) value before and after Buerger Allen exercise in patients with type II diabetes mellitus at Ilyas Naval Hospital, Tarakan, in 2025 was 1.12000 with a standard deviation of 0.33166. Based on the results of the paired simple T-test, the p-value was 0.000 <α = 0.05. Therefore, the research hypothesis was accepted. It can be concluded that there is an effect of Buerger Allen Exercise on increasing the Ankle-Brachial Index value in patients with type II diabetes mellitus at Ilyas Naval Hospital, Tarakan, in 2025.
Empirical Study of Social Budget And Regional Wealth In Achieving SDG 1 (No Poverty) in Indonesia Rais, Nur Triany; Furqan, Andi Chairil; Betty; Usman, Ernawaty
Owner : Riset dan Jurnal Akuntansi Vol. 9 No. 4 (2025): Artikel Riset Oktober 2025
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v9i4.2789

Abstract

This study attempts to explore the influence of social budget and regional wealth on the achievement of Sustainable Development Goals (SDGs) 1 “No Poverty” in Indonesia, which is an important issue considering the high poverty rate and the suboptimal utilization of regional budgets and wealth. This study uses secondary data from local governments in Indonesia in 2018–2022 with a total sample of 2.320 observations, and is analyzed using a panel data regression model with the Random Effect Generalized Least Squares (GLS) regression approach. The results of the study indicate that social budget and regional wealth have a significant influence on the achievement of SDGs 1. Specifically, the panel regression result show that social budgets and Regional Government Expenditure (APBD) are significant at the 1% level with an Adjusted R2 of 0,147. By increasing the allocation of social budgets and managing and utilizing regional wealth optimally, local governments can carry out poverty alleviation efforts more effectively, accelerate poverty reduction, and aid in the region’s attainment of Sustainable Development Goals. This study emphasizes the importance of local governments to increase targeted social budget allocations, manage regional wealth more productively, and design policies that focus on sustainable poverty reduction to support the achievement of SDGs 1 targets.
The Intrinsic Value of Family Temple Construction in Kasimbar Sub-District Angriana T Winter; Chalarce Totanan; Rahma Masdar; Muhammad Din; Ni Made Suwitri Parwati; Betty
GoodWill Journal of Economics, Management, and Accounting Vol. 5 No. 1 (2025): April 2025
Publisher : www.amertainstitute.com

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65246/7q122g89

Abstract

This research aims to find the interinsic value of the cost of building a family temple. The type of research is ethnographic approach. The data used is primary data collected through observation, interviews and documentation. The results found that the intrinsic value of family temple construction reflects deep spiritual, cultural, and social meanings for Hindus. The family temple not only functions as a place of worship to ancestors and manifestations of Ida Sang Hyang Widhi Wasa, but also a symbol of the strength of identity, identity, and emotional attachment between family members. In addition, the process of building a temple also fosters the spirit of mutual cooperation, togetherness, and sincere devotion to dharma values. Thus, the construction of a family temple is not just a physical activity, but a manifestation of the sacred intention to maintain spiritual harmony in family and community life. Theoretically, the development of science has a significant impact on understanding the meaning of intrinsic values in the construction of family temples. The development of science helps to interpret these values not just as part of tradition, but as a foundation that strengthens the family's cultural and spiritual identity. Thus, a broader understanding of intrinsic values through scientific studies encourages people to build family temples not only as physical structures, but as centers of value, moral and spiritual development that have a long-term impact on the family's cultural and social resilience.
The The Effect of Locally-Generated Revenue, General Allocation Fund, Special Allocation Fund, and Revenue Sharing Fund on Capital Expenditure of Regencies and Municipalities in Indonesia Haq, A'am Ikhwanul; Masdar, Rahma; Ikbal A, M; Betty
E-Jurnal Akuntansi Vol. 35 No. 12 (2025)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2025.v35.i12.p14

Abstract

This study aims to analyze the influence of regional revenue components namely Local Own-Source Revenue (PAD), the General Allocation Fund (DAU), the Special Allocation Fund (DAK), and Revenue Sharing Funds (DBH) on capital expenditure in regency and city governments across Indonesia for the period 2017–2020. The research uses a sample of 503 local governments and relies on secondary data obtained from the Regional Revenue and Expenditure Realization Reports (APBD) published by the Ministry of Finance. The data were analyzed using multiple linear regression. The results indicate that all components of regional revenue PAD, DAU, DAK, and DBH have a positive effect on capital expenditure. This finding suggests that the greater the fiscal capacity of local governments, the greater their ability to allocate funds for public investment, such as infrastructure, social facilities, and public service amenities. In other words, stronger regional revenue not only expands fiscal space but also reflects the commitment of local governments to strengthening long-term development through capital spending.
Penerapan Isak 335 Dalam Laporan Keuangan Pada Salah Satu Masjid Di Sulawesi Tengah : Implementation of Isak 335 in Financial Reports at a Mosque in Central Sulawesi Andi Bayu Hamid; Fauzy Nugraha Pribadi; Najwa Putri Nabiilah; Mohammad Faiz Zacky; Betty; Muhammad Din
Jurnal Kolaboratif Sains Vol. 9 No. 1: Januari 2026
Publisher : Universitas Muhammadiyah Palu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56338/jks.v9i1.9664

Abstract

Penelitian ini membahas penerapan akuntansi pengelolaan keuangan pada lembaga masjid berdasarkan Interpretasi Standar Akuntansi Keuangan (ISAK) Nomor 335 tentang Penyajian Laporan Keuangan Entitas Berorientasi Nonlaba. Tujuan dari penelitian ini adalah untuk mengetahui bagaimana laporan keuangan masjid disusun serta sejauh mana kesesuaiannya dengan ketentuan ISAK 335, yang menekankan pada penyajian laporan keuangan yang transparan, akuntabel, dan relevan bagi entitas nirlaba seperti masjid. Penelitian ini menggunakan pendekatan kualitatif deskriptif dengan teknik pengumpulan data melalui observasi, wawancara, dan dokumentasi terhadap pengurus masjid. Data yang diperoleh kemudian dianalisis melalui tahapan pengumpulan, reduksi, penyajian, dan penarikan kesimpulan. Analisis difokuskan pada proses pengakuan, pengukuran, penyajian, dan pengungkapan transaksi keuangan masjid. Hasil penelitian menunjukkan bahwa pengelolaan keuangan masjid masih bersifat sederhana, umumnya hanya berupa pencatatan kas masuk dan kas keluar tanpa mengikuti struktur laporan keuangan yang diatur dalam ISAK 335. Berdasarkan hasil rekonstruksi, laporan keuangan masjid seharusnya disajikan dalam bentuk laporan posisi keuangan, laporan aktivitas, laporan arus kas, dan catatan atas laporan keuangan sebagaimana ketentuan ISAK 335. Penerapan standar ini diharapkan dapat meningkatkan akuntabilitas, transparansi, dan kepercayaan jamaah terhadap pengelolaan dana masjid.
Integrasi Sistem Informasi Akuntansi dan Pengendalian Internal untuk Mengurangi Risiko Kecurangan : Systematic Review: Integration of Accounting Information Systems and Internal Control to Reduce Fraud Risk: Systematic Review Mappanyukki, Andi; Thalia; Shanabillah; Nina Yusnita Yamin; Andi Chairil Furqan; Betty
Jurnal Kolaboratif Sains Vol. 9 No. 2: Februari 2026
Publisher : Universitas Muhammadiyah Palu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56338/jks.v9i2.9627

Abstract

Penelitian ini bertujuan menganalisis peran Sistem Informasi Akuntansi (SIA) dalam memperkuat pengendalian internal dan mengurangi risiko kecurangan melalui metode Systematic Literature Review (SLR) dengan panduan PRISMA. Dari 267 artikel yang diidentifikasi, sebanyak 16 studi yang relevan dianalisis lebih lanjut. Hasil kajian menunjukkan bahwa SIA meningkatkan efektivitas pengendalian internal melalui otomatisasi transaksi, pemantauan real-time, serta audit trail yang aman. Integrasi SIA dengan fungsi audit internal dan whistleblowing system juga memperkuat deteksi dan pelaporan fraud. Teknologi seperti artificial intelligence, big data, dan blockchain semakin memperkuat kemampuan identifikasi pola kecurangan. Namun, sebagian besar penelitian masih terbatas pada tinjauan konseptual dan kurangnya bukti empiris. Kajian ini merekomendasikan penelitian lanjutan yang menggabungkan perspektif perilaku, teknologi, dan tata kelola dengan pemanfaatan data audit digital untuk evaluasi real-time pencegahan fraud.
Co-Authors Amelia Nurul Hakim Andi Bayu Hamid Andi Chairil Furqan Angriana T Winter Anshori, Ma'amun Beny Maulana Satria Chrestella, Jessy Elfira Husna, Elfira Ernawaty Usman Fauzy Nugraha Pribadi Fikry Karim Furqan, Andi Chairil Ginting, Nichitri Agina Handayani, Putri Handayani Haq, A'am Ikhwanul Ikbal A, M Kadri, Sayed Muhammad Kuncara, Dede Bisma Laksmi, Lidya Imelda Lukito, Joko S Mappanyukki, Andi Mariedina, Causa Trisna Mohammad Faiz Zacky Muhammad Din Musdalifa Nadjib Dahlan Lubis Najwa Putri Nabiilah Nanang Ni Made Suwitri PARWATI Nina Yusnita Yamin Novitayanti Nur Hasanah Nurhayanti Nurwulan Adi Ismaya Puji, Lela Kania Rahsa R Tri Rahyuning Lestari Rahma Masdar Rais, Nur Triany Shanabillah Syaifuddin thalia Totanan, Chalarce Weyha, Tifani Keren Hapuk Yeni