Article Per Year (5 Year)
p-Index From 2021 - 2026
5.906
P-Index
This Author published in this journals
All Journal Katalogis Jurnal Manajemen Terapan dan Keuangan Asuhan Kesehatan Jurnal Ilmiah Ilmu Kebidanan dan Keperawatan Jurnal Kesehatan Journal of Tropical Crop Science JURNAL PENDIDIKAN TAMBUSAI Majalah Patologi Indonesia Jurnal Ilmiah PANNMED (Pharmacist, Analyst, Nurse, Nutrition, Midwivery, Environment, Dentist) Jurnal Ilmiah Akuntansi Kesatuan Jurnal Abdidas Edu Masda Journal Edu Dharma Journal: Jurnal penelitian dan pengabdian masyarakat International Journal of Social Science Manajemen dan Bisnis Jurnal Kesehatan Terapan Indonesian Journal of Cancer NURSING ANALYSIS: Journal of Nursing Research Optimal: Jurnal Ekonomi dan Manajemen Electronic Journal of Education, Social Economics and Technology Economics, Business, Accounting & Society Review Amkop Management Accounting Review (AMAR) Journal of Management and Social Sciences Journal of Economics and Management Scienties Alkhidmah: Jurnal Pengabdian dan Kemitraan Masyarakat IIJSE Accounting Studies and Tax Journal Economic and Business Horizon
betty betty
Unknown Affiliation
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Biochemistry, Genetics & Molecular Biology Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Health Professions Immunology & microbiology Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Medicine & Pharmacology Neuroscience Nursing Public Health Social Sciences Veterinary Other

Published : 46 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 46 Documents
Search

 1   2   3   4   5 
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 Role and Participation of Church Administrators in Church Financial Management Sumbagawe, Cenny Clara; Paranoan, Selmita; Bakry, Moh. Iqbal; Betty, Betty
Electronic Journal of Education, Social Economics and Technology Vol 7, No 1 (2026)
Publisher : SAINTIS Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33122/ejeset.v7i1.1277

Abstract

This study aims to analyze the role and participation of church administrators in financial management and their impact on transparency and accountability of financial records in accordance with accounting standards. The study used a qualitative descriptive method with a case study approach through interviews with the pastor, treasurer, secretary, and congregation representatives at the Indonesian Rahmadani Christ Church in Palu City, the study location. The results indicate that financial records have been supported by digitalization (Google Forms and Spreadsheets) and strong participation of administrators, thereby increasing congregation trust. However, financial management practices have not been optimal. This is indicated by congregation financial reports that only cover income without detailed expenditures and limited data access. This condition is influenced by the administrators' limited understanding of standard reporting procedures, given the lack of administrators with formal accounting backgrounds. In conclusion, despite good administrator participation, the lack of formal accounting competency is a major obstacle to achieving transparency and accountability in church financial management as a whole.
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 (In Processs)
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.
The Relationship of Immunohistochemical Expression of BRAFV600E with Clinical Features and Histopathological Subtypes in Papillary Thyroid Carcinoma (PTC) Masriana, Masriana; Betty, Betty; Delyuzar, Delyuzar; Alferraly, Ibnu; Dahlan, Nadjib
Indonesian Journal of Cancer Vol 20, No 1 (2026): March
Publisher : http://dharmais.co.id/

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33371/ijoc.v20i1.1434

Abstract

Background: Papillary thyroid carcinoma (PTC) is an indolent thyroid malignancy with clinicopathological features that play a role in prognosis. BRAFV600E mutations in PTC are associated with poor prognosis, and BRAFV600E immunohistochemical staining exhibits high specificity and sensitivity. This study aims to determine the association between BRAFV600E immunohistochemical expression and clinical features and histopathological subtypes in PTC.Method: This analytical observational study utilizes a cross-sectional approach, conducted from March to December 2024 at the Anatomical Pathology Laboratory, Faculty of Medicine, Universitas Sumatera Utara, and affiliated hospitals. A total of 35 PTC samples were selected and continued with BRAFV600E immunohistochemical staining. Clinicopathological data, including age, gender, tumor size, lymph nodes, metastasis, lymphovascular invasion, disease stage, and PTC subtype, were collected. Statistical analysis was performed using Somers'd (ordinal-ordinal) and Eta (nominal-ordinal) correlation test in SPSS.Results: PTC was most prevalent among females and the age group under 45 years. Predominant clinical features included tumor sizes exceeding 4 cm (T3), an absence of lymph node involvement (N0), and no detectable metastasis (M0). The classic subtype emerged as the most frequent histopathological variant, typically presenting without lymphovascular invasion (LVI) and diagnosed at Stage I. While most parameters showed no significant statistical association with BRAFV600E expression (p 0.05), a significant relationship was identified specifically regarding the cancer stage (p 0.05).Conclusion: There are no significant associations observed between BRAFV600E immunohistochemical expression and the majority of clinicopathological factors. However, a significant relationship with disease stage was identified. These findings suggest that BRAFV600E expression may have potential value as an indicator of disease stage in PTC.
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 Ayamah, Ayamah Bakry, Moh. Iqbal 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 Gugun Mangesa Gunarsa, Arif Halim, Andrian Harnida Wahyuni Adda Haryono Pasang Kamase Hasibuan, Arie Widiansyah Indrisari, Rahayu Intan, T. Kemala Ira Ira, Ira 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 Meldawati, Lucyani Michelle, Michelle Mile, Yuldi 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 Selmita Paranoan Shafira, Anggriana Sihotang, Marisi Cintya Debby Siregar, Denny Rifsal Siti Aisyah Siti Novy Romlah Soekimin Soekimin, Soekimin Sri Wahyuni Sumbagawe, Cenny Clara 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 Zindy Kaludia