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Hubungan Ekspresi Sex Determining Region Y Box 2 (SOX2) dengan Grading Histopatologi, Invasi Vaskular Intramural dan Ekstramural pada Adenokarsinoma Kolorektal Rizki, Diana; Delyuzar, Delyuzar; Alferraly, T. Ibnu; Betty, Betty; Soekimin, Soekimin; S. Lukito, Joko
Majalah Patologi Indonesia Vol. 32 No. 2, Mei 2023
Publisher : Perhimpunan Dokter Spesialis Patologi Anatomik Indonesia (PDSPA)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55816/mpi.v32i2.617

Abstract

Background Incidence and mortality of colorectal carcinoma (CRC) worldwide varies widely (10 times). Ninety percent colorectal malignancies are adenocarcinomas. Expression SOX2 is associated with high tumor grade, invasion, metastasis as well as a prognostic predictor of colorectal adenocarcinoma. Objective: Analyze the association of SOX2 immunohistochemistry expression with histopathological grading, intramural and extramural vascular invasion in colorectal adenocarcinoma. Methods Analytical study using a cross-sectional approach on 35 samples from the Anatomic Pathology Unit, H. Adam Malik Hospital, Medan. Immunohistochemical staining of SOX2 mouse monoclonal antibody (Bioassay Technology Laboratory) was performed and expression assessed as low (0-3) and high (4-6). Differences in expression were analyzed by Chi-square and Mann-Whitney correlation tests. Results The most patients with colorectal adenocarcinoma were at age of 51-60 years (34.3%), male sex was more common (60%), the most tumor location was in the rectum (40%), the most depth of invasion was T3 (74.3%) , low grade was more common (60%), more intramural vascular invasion was found (40%), and the highest expression of SOX2 was found to high expression which mostly in the nucleus and cytoplasm (84.6%) There was no significant association between SOX2 expression and histopathological grading (p= 0.884) and there was no significant association between SOX2 expression and vascular invasion, both intramural and extramural (p= 0.390). Conclusion There was no significant association between SOX2 expression and histopathological grading and vascular invasion, both intramural and extramural.
Correlation between Microvessel Density Based on CD31 Immunohistochemical Expression and Clinicopathology of Invasive Breast Carcinoma Bitaria Febrawati, Eka; Alferraly, T. Ibnu; Betty, Betty
Majalah Patologi Indonesia Vol. 32 No. 2, Mei 2023
Publisher : Perhimpunan Dokter Spesialis Patologi Anatomik Indonesia (PDSPA)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55816/mpi.v32i2.619

Abstract

Background Breast carcinoma is the most common malignancy in women worldwide. Tumor size, metastases, lymph node involvement (KGB), stage and histopathological grade are significant prognostic factors in invasive breast carcinoma. Microvessel density (MVD) assessment is used to measure angiogenesis which helps predict tumor behavior and the effect of antiangiogenic therapy. MVD is a quantitative calculation of intratumoral capillary blood vessels which reflects the results of the process of angiogenesis. The aim of this study was to analyze the relationship between MVD based on CD31 immunohistochemical expression and the clinicopathology of invasive breast carcinoma. Method Cross sectional analytic study with 42 samples diagnosed with invasive breast carcinoma at H. Adam Malik General Hospital Medan. MVD is the number of small blood vessels in terms of size and diameter (arterioles and venules) with a round lumen that is positively stained with CD31 at 10 large visual fields, categorized as low if <45 blood vessels/10 LPB and high if ≥45 blood vessels/10 LPB. The relationship between MVD and several clinicopathological parameters was analyzed using the Chi-Square, Fisher's Exact and Mann-Whitney tests. Results There was a significant relationship between tumor size (p=0.029), metastasis (p=0.014), stage (p=0.002), histopathological grade (p=0.0043), LVI (p=0.002), TILs (p=0.007). Large tumor size, metastases, high histopathological stage and grade, positive LVI and high TILs were significantly associated with MVD. However, there was no significant relationship between KGB involvement (p=0.570) and MVD. Conclusion MVD is significantly related to tumor size, metastases, stage, histopathological grade, LVI and TILs, and not significantly related to lymph node involvement. MVD plays a role in the angiogenesis of invasive breast carcinoma clinicopathology.
Comparison of Peritumoral Budding Features in Colorectal Adenocarcinoma NOS by Hematoxylin-Eosin (HE) Staining and Pancytokeratin (AE1/AE3) Immunohistochemistry Listiyaningsih, Listiyaningsih; Laksmi, Lidya Imelda; Mariedina, Causa Trisna; Betty, Betty; Chrestella, Jessy
Majalah Patologi Indonesia Vol. 34 No. 2, Mei 2025
Publisher : Perhimpunan Dokter Spesialis Patologi Anatomik Indonesia (PDSPA)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55816/mpi.v34i2.639

Abstract

Background Colorectal adenocarcinoma is defined as a malignant epithelial tumor of the large intestine (colon and rectum) that shows glandular and mucinous differentiation, accompanied by invasion through the muscular mucosae into the submucosal layer. Peritumoral budding refers to tumor budding at the leading edge of the tumor and can be considered one of the prognostic factors. Immunohistochemistry Pancytokeratin (AE1/AE3) is observed in the epithelium, and most carcinomas (tumors originating from epithelial cells) are stained in the cytoplasm. Method The analytical study involved 48 paraffin block samples diagnosed as colorectal adenocarcinoma NOS at Haji Adam Malik Central General Hospital in Medan and the laboratory of the Faculty of Medicine, Universitas Sumatera Utara. The assessment of tumor budding using hematoxylin-eosin staining and pan-cytokeratin (AE1/AE3) immunohistochemical staining was classified equally into three categories: low budding category if 0-4 buds of tumor budding were observed, intermediate budding category if 5-9 buds of tumor budding were observed, and high budding category if ≥10 buds of tumor budding were observed. Results There is no difference in assessing peritumoral budding using Hematoxylin-Eosin (HE) staining and pan-cytokeratin (AE1/AE3) immunohistochemical staining. Conclusion Assessment of peritumoral budding is recommended using Hematoxylin-Eosin (HE) staining.
Penguatan Tata Kelola Keuangan Desa melalui Pelatihan Penyusunan Laporan Keuangan Betty, Betty; Din, Muhammad; Masdar, Rahma; Furqan, Andi Chairil; Usman, Rudy; Wahyuni, Sri; Hakim, Abdul; Marlon, Marlon
Jurnal Abdidas Vol. 6 No. 6 (2025): Desember
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/abdidas.v6i6.1218

Abstract

Pengelolaan keuangan desa yang akuntabel masih menjadi tantangan di berbagai desa, termasuk Desa Lukpanenteng, akibat keterbatasan pemahaman akuntansi dan regulasi pengelolaan keuangan. Kegiatan ini bertujuan meningkatkan kapasitas aparatur desa dalam menyusun laporan keuangan sesuai standar yang berlaku. Metode pelaksanaan mencakup pelatihan intensif mengenai prinsip akuntansi pemerintahan serta pendampingan teknis dalam praktik penyusunan laporan keuangan. Selain itu, dilakukan evaluasi berkelanjutan untuk menilai peningkatan kemampuan peserta. Hasil kegiatan menunjukkan bahwa peserta mengalami peningkatan pemahaman terkait siklus akuntansi, pengklasifikasian transaksi, serta penerapan sistem pencatatan yang lebih terstruktur; kemampuan mereka dalam menyusun laporan keuangan desa juga meningkat secara signifikan; dan aparatur desa mampu mengaplikasikan regulasi yang relevan secara lebih tepat dalam proses pelaporan. Kegiatan ini menyimpulkan bahwa peningkatan kapasitas melalui pelatihan dan pendampingan mampu memperkuat tata kelola keuangan desa secara akuntabel dan transparan
Kekayaan Mangrove yang Tersembunyi: Peran Akuntansi Lingkungan dalam Penilaian dan Pelaporan Aset Karbon Biru di Kabupaten Donggala Miluana, Miluana; Mustamin, Mustamin; Betty, Betty; Kahar, Abdul
Journal of Economics and Management Scienties Volume 8 No. 2, March 2026
Publisher : SAFE-Network

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37034/jems.v8i2.336

Abstract

Perubahan iklim menuntut strategi mitigasi yang efektif melalui pemanfaatan ekosistem pesisir sebagai penyerap karbon berkapasitas tinggi. Penelitian ini bertujuan untuk mengidentifikasi kondisi ekosistem karbon biru di Desa Surumana, mengestimasi penyerapan karbon biru serta valuasi ekonominya, serta menyusun kerangka pelaporan akuntansi lingkungan untuk pemerintah daerah. Penelitian ini menggunakan metode campuran (Mixed Methods), yang mengombinasikan kuantitatif data biofisik melalui plot sampling dan persamaan alometrik, dengan analisis kualitatif melalui wawancara mendalam. Hasil kuantifikasi menunjukkan total cadangan karbon yang tersimpan pada biomassa Mangrove Desa Surumana mencapai 153,97 ton CO2e. Nilai ekonomi karbon menggunakan Market Price Method Rp 144.000 (IDX Carbon), diestimasi menjadi Rp 22.171.680. Temuan ini menunjukkan bahwa penyerapan karbon memiliki nilai ekonomi yang signifikan namun belum tercatat dalam sistem pencatatan. Penelitian ini menghasilkan kerangka pelaporan berbasis SEEA-EA sebagai acuan penyajian aset karbon biru dalam neraca lingkungan daerah
The Effect of Regional Original Revenue (Pad) and Transfer Funds on the Financial Efficiency of Local Governments in Indonesia Putri, Arla Amalia Putri; Masdar, Rahma; Furqan, Andi Chairil; Lucyani, Meldawati; Betty, Betty
Amkop Management Accounting Review (AMAR) Vol. 5 No. 2 (2025): July - December
Publisher : Sekolah Tinggi Ilmu Ekonomi Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/amar.v5i2.3448

Abstract

This study analyzes the impact of Regional Original Revenue (PAD) and Transfer Funds on the financial efficiency of local governments in Indonesia. This study uses panel data from 548 Provinces/cities/regencies pear year during the 2019-2023 period. The data used was 542 per year of observations or 99.85%, so that the final total of data used in this study was 2,710 observations, showing that PAD has a significant positive effect on the efficiency of regional financial management, which reflects fiscal independence. on the other hand, excessive dependence on transfer fund from the central government has a negative effect on financial efficiency. The study emphasizes the importance of optimizing PAD to improve fiscal independence and efficiency, while reducing dependence on fund transfers from the central government. Data collection in determining samples in this study uses purposive sampling. These findings are important for policy recommendations aimed at strengthening regional fiscal management and sustainable development. further research should explore the broader regional context and additional factors that affect regional financial efficiency.
Development of Government Accounting Modules to Improve Student Competence: A Conceptual Study Saleh, Fadli Moh.; Furqan, Andi Chairil; Masdar, Rahma; Usman, Rudy; Betty, Betty
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 9 No 1 (2026): Sharia Economics
Publisher : Universitas KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v9i1.9446

Abstract

The development of government accounting learning modules is an urgent need to improve the quality of higher education, especially in accounting study programs in Indonesia. Structured, systematic, and real-practice-based learning modules are expected to be able to bridge the gap between the theory and implementation of government accounting. This article aims to conceptually analyze the urgency of developing government accounting learning modules, with an emphasis on needs evaluation, conceptual design, and technology-based implementation strategies. The research method used is quantitative - qualitative through literature review and evaluative analysis of previous research. The results of the analysis show that there are three main aspects that must be considered: (1) the integration of theory and practice through case studies and simulations, (2) the use of active learning methods to increase student involvement, and (3) the use of digital technology to expand access and flexibility of learning. This article provides a theoretical contribution in the form of a conceptual framework for the development of government accounting modules, while offering practical implications for lecturers and higher education institutions in improving learning effectiveness. The implications of this research are not only relevant for improving the quality of accounting graduates, but also support the achievement of transparent and accountable public financial governance in Indonesia.
Capital Expenditure, Audit Opinion and Fiscal Autonomy under Fiscal Decentralization: Evidence from Indonesian Provinces Putri, Amelia Hamdani; Mile, Yuldi; Betty, Betty; Widyakusuma, Annastry
Economics, Business, Accounting & Society Review Vol. 5 No. 1 (2026): Economics, Business, Accounting & Society Review
Publisher : International Ecsis Association

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55980/ebasr.v5i1.307

Abstract

Despite the expansion of fiscal decentralization in Indonesia, provincial governments remain structurally dependent on central government transfers, raising concerns about the substantive achievement of fiscal autonomy. However, prior research largely conflates compliance-based accountability indicators with development-oriented fiscal mechanisms, leaving underexplored how capital expenditure and audit opinion differentially shape fiscal independence. This study aims to examine the distinct roles of capital expenditure and audit opinion in explaining provincial fiscal autonomy under an agency theory framework. Using secondary data from 34 Indonesian provinces over the period 2021–2023 (102 observations) and employing multiple linear regression analysis, this paper tests the effects of development-oriented fiscal allocation and compliance-based monitoring on the fiscal independence ratio. The findings indicate that capital expenditure has a positive and significant effect on fiscal autonomy, suggesting that discretionary investment in infrastructure and public assets enhances long-term revenue capacity. In contrast, audit opinion exhibits a significant but negative association, indicating that compliance with reporting standards does not necessarily translate into stronger fiscal independence. These results highlight the conceptual distinction between monitoring mechanisms and fiscal discretion in decentralized systems. This study contributes to public sector accounting and fiscal decentralization literature by clarifying that accountability compliance and development-oriented fiscal decisions operate through different mechanisms in shaping regional financial performance. Practically, the findings inform policymakers to integrate audit-based evaluations with strategic capital allocation in advancing sustainable fiscal autonomy.
THE EFFECT OF APPARATUS COMPETENCE IN VILLAGE FUND MANAGEMENT AND THE VILLAGE FINANCIAL SYSTEM (SISKEUDES) ON THE ACCOUNTABILITY OF VILLAGE FUND MANAGEMENT (A SURVEY AT VILLAGE OFFICES THROUGHOUT MASAMA DISTRICT): Lestari, Ni Komang Sindy; Masdar, Rahma; Din, Muhammad; Meldawati, Lucyani; Betty, Betty
Jurnal Manajemen Terapan dan Keuangan Vol. 15 No. 01 (2026): Jurnal Manajemen Terapan dan Keuangan
Publisher : Program Studi Manajemen Pemerintahan dan Keuangan Daerah Fakultas Ekonomi dan Bisnis Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/jmk.v15i01.53365

Abstract

Abstract This study aimed to analyze the effect of village fund management officials’ competence and the implementation of the Village Financial System on the accountability of village fund management. The research problem focused on weaknesses in village fund accountability at the village government level. This study employed a quantitative approach using a survey method. Data were collected through questionnaires distributed to 70 village officials involved in village fund management. Multiple linear regression analysis was applied to analyze the data. The results show that the competence of village fund management officials has a positive and significant effect on village fund management accountability. In addition, the implementation of the Village Financial System has a positive and significant effect on accountability. Simultaneously, both variables significantly influence village fund management accountability. This study concludes that improving officials’ competence and optimizing the village financial system play an important role in enhancing accountability in village fund management.  Keywords: officials’ competence, village financial system, accountability, village funds
Implementation of Green Accounting for MSMEs in and Outside the Mining Areas Palu City Ramadhan, Sahrul; Usman, Rudy; Indrisari, Rahayu; Betty, Betty
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 9 No 1 (2026): Sharia Economics
Publisher : Universitas KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v9i1.9369

Abstract

This study aims to analyze the implementation of green accounting in MSMEs operating in the Poboya mining area and outside the mining area in Palu City. The study used a descriptive qualitative approach with data collection techniques through in-depth interviews with six MSME informants from various business types. The results showed striking differences in environmental awareness, waste management, and readiness to implement green accounting. MSMEs in the mining area have a reactive environmental awareness due to exposure to the impacts of pollution, while MSMEs outside the mining area have a normative awareness driven by social values and business image. Waste management practices in MSMEs within the mining area emphasize pollution mitigation, while MSMEs outside the mining area focus on efficient use of materials. The study also found that all MSMEs have not implemented formal environmental cost recording due to limited knowledge and the absence of simple guidelines for green accounting. Nevertheless, all informants stated that the implementation of green accounting is important for business sustainability and environmental preservation. These findings emphasize the need for education, mentoring, and a simple recording model tailored to the capacity of MSMEs to support the implementation of green accounting in the future.
Co-Authors Abda Abda Abdul Hakim Abdul Kahar Abdullah, M. Ikbal Adelse Prima Mulya Adelse Prima Mulya, Adelse Adfiyani Fadjar Alamanda, Intan Nefia Alannuwari, Alannuwari Alferraly, Ibnu Alferraly, T. Ibnu Alifia, Eva Putri Angkasa, Dennis Astuti, Vina Catur Aulia, Windy Nova Ayamah, Ayamah Bitaria Febrawati, Eka Chrestela, Jessy Chrestella, Jessy Dahlan, Nadjib Delyuzar, Delyuzar Erwinsyah Erwinsyah Femilia Zahra Femilia, Femilia Fiandani, Fatma FIDROTIN AZIZAH Fikry Karim Fikry, Fikry Fitri Desimilani, Fitri Desimilani Furqan, Andi Chairil Ginting, Rehulina Gita Ayuningtyas Gugun Mangesa Gunarsa, Arif Halim, Andrian Harahap, Sefparina Harnida Wahyuni Adda Haryono Pasang Kamase Hasibuan, Arie Widiansyah Indrisari, Rahayu Intan, T. Kemala Ira Ira, Ira Iskandar, Arik Kaluku, Aditya D Ketty Suketi Kharismawaty, Dina Kristiyowati, Anis Dwi Laksmi, Lidya Imelda Latifah Sukmawati Yuniar Lestari, Ni Komang Sindy Listiyaningsih, Listiyaningsih Lubis, H. M. Nadjib Dahlan Lucyani, Meldawati Lukito, Joko S. M. Iqbal A Mariedina, Causa Trisna Marlon, Marlon Marpaung, Fenny Krisna Masriana Masriana, Masriana Masruddin Megawati, Nani Meilita, Findi Meldawati, Lucyani Michelle, Michelle Miluana, Miluana Muhammad Din Munawarah Munawarah, Munawarah Mustamin Mustamin Nadhira Afdalia, Nadhira Nasrun Naida Ni Bodro Ardi Nina Yusnita Yamin Nur Hasanah Poddar, Sandeep Puji, Lela Kania Rahsa Putra, Yosua Angkasa Putri Handayani Putri, Amelia Hamdani Putri, Arla Amalia Putri Putri, Marissa Yolanda Rafika Dora Wijaya Rahma Masdar Rahmawati, Rahmawati, Ramadhan, Sahrul Rezeki, Dewi Sri Ridwan, Ridwan Rinawati Kasrin Rinawati Kasrin Rinawati Kasrin Rinawati Kasrin, Rinawati Kasrin Rita Dwi Pratiwi Rizki Handayani Fasimi Rizki, Diana Rosita Rosita Rudy Usman Rusli, Riswandi S Lukito, Joko S. Lukito, Joko Saleh, Fadli Moh. SALMAN FARIS Sandra Arifin Aziz Sansuwito, Tukimin bin Sayyidah, Sayyidah Shafira, Anggriana Sihotang, Marisi Cintya Debby Siregar, Denny Rifsal Siti Aisyah Siti Novy Romlah Soekimin Soekimin, Soekimin Sri Wahyuni Suriati Tirawani Suryadi Hadi Tirawani, Suriati TITA HARDIANTI Unayah, Maelia Uswatun Hasanah Utami Utami Vandi Saputra Very, Very Vike Dwi Hapsari Vira, Natalin Wardini, Indah Astri Widyakusuma, Annastry Yuldi Mile Zindy Kaludia