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All Journal Owner : Riset dan Jurnal Akuntansi Sumatera Medical Journal Quantitative Economics and Management Studies Multidiciplinary Output Research for Actual and International Issue (Morfai Journal) 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
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
STETHOSCOPE Vol 6 No 1 (2025): STETHOSCOPE
Publisher : Sekolah Tinggi Ilmu Kesehatan Mitra Husada Karanganyar

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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 MODERATION ROLE OF INVENTORY MANAGEMENT INFORMATION SYSTEM IN HUMAN RESOURCE COMPETENCE ON THE QUALITY OF GOVERNMENT FINANCIAL REPORTS: EVIDENCE FROM 40 REGIONAL GOVERNMENT AGENCIES IN CENTRAL SULAWESI PROVINCE Ahmad Azhami; Rahma Masdar; Muhammad Din; Betty; Muhammad Ikbal Abdullah
Multidiciplinary Output Research For Actual and International Issue (MORFAI) Vol. 5 No. 3 (2025): Multidiciplinary Output Research For Actual and International Issue
Publisher : RADJA PUBLIKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/morfai.v5i3.4166

Abstract

The importance of measuring the quality of government financial reports by reviewing human resource competencies and the use of inventory management technology in moderating their relationship is the objective of this study. By distributing questionnaires to 40 regional agencies in the Central Sulawesi Provincial Government, to parties directly involved in the operation of financial reports and inventory systems, through purposive sampling, a total of 114 research respondents were tested. The findings reveal that, directly, the relationship between human resource competence and the quality of financial reports is crucial, so that the ability, knowledge, and understanding of reporting preparation are very necessary, with a significant value of 69%. In addition, the use of the Central Sulawesi Provincial Government's inventory management information system was able to strengthen the relationship between the two, although it had a value of less than 15%, which was lower than the direct relationship. Thus, these findings emphasize the need to improve the quality of the apparatus in utilizing information technology to provide quality information efficiently, effectively, and economically as a form of government accountability and transparency to the public.
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.
Co-Authors Ahmad Azhami Amelia Nurul Hakim Angriana T Winter Anshori, Ma'amun Beny Maulana Satria Chrestella, Jessy Elfira Husna, Elfira Ernawaty Usman Fikry Karim Furqan, Andi Chairil Ginting, Nichitri Agina Handayani, Putri Handayani Kadri, Sayed Muhammad Kuncara, Dede Bisma Laksmi, Lidya Imelda Lukito, Joko S Mariedina, Causa Trisna Muhammad Din Muhammad Ikbal Abdullah Musdalifa Nadjib Dahlan Lubis Nanang Ni Made Suwitri PARWATI Novitayanti Nur Hasanah Nurhayanti Nurwulan Adi Ismaya Puji, Lela Kania Rahsa R Tri Rahyuning Lestari Rahma Masdar Rais, Nur Triany Syaifuddin Totanan, Chalarce Weyha, Tifani Keren Hapuk Yeni