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All Journal Jurnal Ilmiah Al-Syir'ah SELAPARANG: Jurnal Pengabdian Masyarakat Berkemajuan Jurnal BISNIS & KEWIRAUSAHAAN Jurnal Ilmiah Edunomika (JIE) Nusantara Hasana Journal Bima Journal : Business, Management and Accounting Journal JIDAN (JURNAL ILMIAH KEBIDANAN) Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Jurnal Ekonomi Kreatif Indonesia Jurnal Penelitian Pendidikan Indonesia
Salju Salju, Salju
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Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Medicine & Pharmacology Nursing Public Health Social Sciences Other

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IMPLEMENTATION OF DECISION SUPPORT SYSTEM(DSS) FOR BUDGET PLANNING AND CONTROL: BRIDGING GOOD GOVERNANCE AND UNQUALIFIED OPINIONS (WTP) IN LOCAL GOVERNMENT Husmaruddin, Husmaruddin; Mallu, Satriawaty; Salju, Salju
Nusantara Hasana Journal Vol. 5 No. 3 (2025): Nusantara Hasana Journal, August 2025
Publisher : Yayasan Nusantara Hasana Berdikari

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Abstract

This research evaluates how the implementation of a Decision Support System (DSS) can improve good governance and the achievement of WTP in regional finance, with implications for policy design and public resource management. Using a phased mixed design, this study first measures the impact of DSS adoption on budget accuracy, expenditure control, and WTP achievement through panel data in several districts/cities. Furthermore, policy-oriented case analysis was conducted to identify governance mechanisms, data governance practices, and capacity building needs that enable the sustainable use of DSS. Data sources included local government budget reports, Supreme Audit Agency (BPK) audit reports, budget documents, and interviews with stakeholders. Metrics included DSS maturity (level of integration, data quality, analytical coverage), deviation reduction, control strength, and WTP status. The findings show that DSS maturity is positively related to budget deviation reduction and increased alignment between planning and implementation, thereby increasing the chances of achieving WTP. Policy implications include a DSS governance framework; ensuring data interoperability in the regional IT ecosystem; capacity investment; and aligning DSS outputs with the audit process. Limitations relate to data availability and constraints in transferring findings across regional contexts. This paper contributes to the public financial management literature by linking advanced information systems to governance quality and external reporting standards, and offers a roadmap for local governments seeking to improve financial transparency and accountability
Pengaruh Terapi Musik Terhadap Tingkat Kecemasan Ibu Hamil Di Desa Bangun Rejo Kecamatan Tanjung Morawa Batubara, Zulkarnain; Rosmega, Rosmega; Saputra Surbakti, Imran; Putri Utami, Lisa; Salju, Salju; Cahaya, Nur
JIDAN: Jurnal Ilmiah Kebidanan Vol. 5 No. 2 (2025): Edisi Juli 2025
Publisher : UNIVERSITAS HAJI SUMATERA UTARA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51771/jidan.v5i2.1814

Abstract

Kehamilan merupakan momen yang penuh kebahagiaan dan sangat dinantikan oleh ibu serta keluarga. Setiap ibu tentunya berharap proses kehamilan dan persalinannya berjalan dengan aman, lancar, dan normal. Namun demikian, masa kehamilan juga dapat menimbulkan rasa cemas dan kekhawatiran. Kehamilan bisa menjadi periode krisis di mana ibu sering diliputi rasa takut akan rasa sakit dan risiko fisik saat proses persalinan. Kondisi tersebut dapat berkontribusi terhadap terjadinya perdarahan saat melahirkan. Penelitian ini bertujuan untuk mengetahui efek terapi musik dalam mengurangi tingkat kecemasan pada ibu hamil di Desa Bangun Rejo, Kecamatan Tanjung Morawa. Metode yang digunakan adalah quasi eksperimen dengan desain pretest-posttest only. Penelitian dilakukan di Desa Bangun Rejo dengan jumlah populasi sebanyak 21 ibu hamil, dan seluruhnya dijadikan sampel. Analisis data dilakukan menggunakan metode univariat dan bivariat. Hasil menunjukkan adanya penurunan kecemasan secara signifikan setelah pemberian terapi musik religi. Rata-rata skor kecemasan sebelum terapi adalah 35,33 dan menurun menjadi 25,83 setelah terapi. Nilai p-value sebesar 0,002 menunjukkan bahwa terapi musik memiliki pengaruh yang signifikan terhadap penurunan kecemasan. Dengan demikian, terapi musik religi dapat menjadi alternatif intervensi dalam membantu ibu hamil menghadapi proses persalinan dengan lebih tenang.
Co-Authors Altri Wahida Antong Antong, Antong Azzahra, Isramiyanti Batubara, Zulkarnain Cahaya, Nur Fadillah, Nilam Hadrah Hadrah, Hadrah Harahap, Burhanuddin Harmita Sari, Harmita Hartono Hartono Husmaruddin Husmaruddin, Husmaruddin Isman, Ainul Fatha Katman, Muhammad Nasri Mallu, Satriawaty Masda, Masda Mastia, Mastia Mastia, Mastia Pajarianto, Hadi Putri Utami, Lisa Qamaruddin, Muh Yusuf Qamaruddin, Muh. Yusuf Rosmega, Rosmega Saputra Surbakti, Imran Tamami, Ahmad Torasila, Widi Wan Zulkiffli, Wan Farha binti