Article Per Year (5 Year)
p-Index From 2021 - 2026
5.342
P-Index
This Author published in this journals
All Journal Katalogis 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 Amkop Management Accounting Review (AMAR) Journal of Management and Social Sciences Journal of Economics and Management Scienties Alkhidmah: Jurnal Pengabdian dan Kemitraan Masyarakat IIJSE Journal of Innovative and Creativity Accounting Studies and Tax Journal Economic and Business Horizon
betty betty
Unknown Affiliation
Agriculture, Biological Sciences & Forestry Humanities Biochemistry, Genetics & Molecular Biology Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education 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 Other

Published : 43 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 43 Documents
Search

 1   2   3   4   5 
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 (Accepted)
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.
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, T. Ibnu Alifia, Eva Putri Angkasa, Dennis Astuti, Vina Catur Ayamah, Ayamah Bitaria Febrawati, Eka Chrestela, Jessy Chrestella, Jessy Delyuzar, Delyuzar Erwinsyah Erwinsyah Farradila, Dwi 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 Intan, T. Kemala Ira Ira, Ira Ketty Suketi Kharismawaty, Dina Kristiyowati, Anis Dwi Laksmi, Lidya Imelda Latifah Sukmawati Yuniar Listiyaningsih, Listiyaningsih Lubis, H. M. Nadjib Dahlan Lucyani, Meldawati Lukito, Joko S. M. Iqbal A Maharani, Adinda Mariedina, Causa Trisna Marlon, Marlon Marpaung, Fenny Krisna Masruddin Megawati, Nani 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 Fadillah, Nur Nur Hasanah Poddar, Sandeep Puji, Lela Kania Rahsa Putra, Yosua Angkasa Putri Handayani Putri, Arla Amalia Putri Putri, Marissa Yolanda Rafika Dora Wijaya Rahma Masdar Rahmadani, Indah Suci Rahmawati, Rahmawati, 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 Sultan, Resky Oktaviani 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 Zindy Kaludia