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All Journal Jurnal Pendidikan dan Pengajaran JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha Vokasi: Jurnal Riset Akuntansi Jurnal Ilmiah Akuntansi dan Humanika Jurnal IKA Jurnal Pendidikan Teknologi dan Kejuruan Media Komunikasi FPIPS Jurnal Pendidikan Indonesia Jurnal Akuntansi Profesi Kompak : Jurnal Ilmiah Komputerisasi Akuntansi Ekuitas: Jurnal Pendidikan Ekonomi Journal of Economics, Business, & Accountancy Ventura Jurnal Akuntansi Multiparadigma Jurnal Kajian Akuntansi Owner : Riset dan Jurnal Akuntansi WIDYA LAKSANA JIA (Jurnal Ilmiah Akuntansi) Akuntansi : Jurnal Akuntansi Integratif Management Studies and Entrepreneurship Journal (MSEJ) The Indonesian Journal of Accounting Research Jurnal Manajemen Perhotelan dan Pariwisata Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) JURNAL ILMIAH GLOBAL EDUCATION Internet of Things and Artificial Intelligence Journal Eduvest - Journal of Universal Studies Reviu Akuntansi, Keuangan, dan Sistem Informasi Ekuitas Jurnal Pnedidikan Ekonomi E-Jurnal Akuntansi
Lucy Sri Musmini
Universitas Pendidikan Ganesha
Aerospace Engineering Humanities Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Neuroscience Public Health Social Sciences Other

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A Systematic Review of Inpatient Care Costs: Evaluating Cost Coverage and Financial Sustainability for Hospitals Suarthana, Gede Made Wisnu; Musmini, Lucy Sri; Sinarwati, Ni Kadek
Jurnal Ilmiah Global Education Vol. 6 No. 4 (2025): JURNAL ILMIAH GLOBAL EDUCATION
Publisher : LPPM Institut Pendidikan Nusantara Global

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55681/jige.v6i4.4784

Abstract

The cost of inpatient hospital services is an important factor in the financial sustainability of health facilities. The ever-increasing cost of hospitalization poses a challenge to hospitals' financial sustainability, especially since the discrepancy between INA-CBG rates and actual costs often causes financial problems. This can reduce operational efficiency and service quality, particularly for vulnerable communities. This study to analyze the evaluation of the coverage of hospital care costs and financial sustainability. The methods A systematic review was conducted based on the PRISMA 2020 guidelines. Data were obtained from two main databases: Google Scholar and Garuda. A total of thirteen research articles met the inclusion criteria (articles from 2019–2024 that used the activity-based costing approach and were relevant to inpatient service rates). Quality assessment was conducted using the Newcastle-Ottawa Scale and internal validation questions. The results show that the ABC method provides a more accurate estimation of inpatient costs than the conventional method. There was a significant difference between the actual hospital rates and the ABC calculation results in the form of both under- and over-costing. Five studies showed lower rates than actual costs, while three studies showed higher rates. Conclusion: The application of ABC method is important for cost efficiency, fair tariff setting, and hospital financial stability and supports tariff negotiations with payers such as INA-CBGs.  
The Influence of ESG Disclosure on Stock Prices of Banking Companies Dewi, Desak Putu Ratna; Musmini, Lucy Sri
Dinasti International Journal of Economics, Finance & Accounting Vol. 5 No. 6 (2025): Dinasti International Journal of Economics, Finance & Accounting (January - Feb
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v5i6.6235

Abstract

This study aims to examine the effect of Environmental, Social, and Governance (ESG) disclosure on stock prices of banking sector companies listed on the Indonesia Stock Exchange (IDX) during the 2021–2025 period. The study is grounded in signaling theory, which suggests that non-financial information can be used by companies to convey quality and future prospects to investors. A quantitative approach was employed using panel data regression analysis, with the sample selected through purposive sampling. The independent variables consist of environmental, social, and governance disclosure, while the dependent variable is stock price. The results indicate that ESG disclosure does not have a significant effect on stock prices in the banking sector, either partially or simultaneously. These findings suggest that ESG information has not yet demonstrated strong value relevance in investment decision-making within the banking industry, as investors tend to prioritize financial information over non-financial disclosures. Furthermore, ESG disclosure in Indonesian banking remains largely compliance-driven and relatively homogeneous across firms. This study provides implications for banking companies to enhance the quality and differentiation of ESG disclosure and serves as a reference for future research.
Examining the Practice of Voluntary Disclosure Programs for Individual Taxpayers Wiranata, Ni Made Peramini Sagita; Musmini, Lucy Sri; Atmadja, Anantawikrama Tungga
Dinasti International Journal of Economics, Finance & Accounting Vol. 5 No. 6 (2025): Dinasti International Journal of Economics, Finance & Accounting (January - Feb
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v5i6.6248

Abstract

This study aims to explain taxpayers’ perceptions of the Voluntary Disclosure Program (VDP) and its implementation practices. A qualitative approach with a critical paradigm was employed to explore the VDP phenomenon, which continues to generate debate, particularly from the taxpayers’ perspective. Data were collected through observation, interviews, and documentation involving 12 informants, consisting of eight taxpayers, two tax consultants, and two tax officers. Data analysis followed an interactive model comprising data collection, data reduction, data display, and conclusion drawing. The findings indicate several factors that discourage taxpayers from participating in the VDP, including a lack of trust in the tax system, concerns about tax rates, the perception that there are no undisclosed tax obligations, as well as psychological factors and fear. Insufficient information regarding the benefits and procedures of the VDP also contributes to non-participation. Interestingly, taxpayers who participated in the VDP did not fully support the program; many joined merely to demonstrate formal compliance with regulations, despite having no genuine intention or moral willingness to participate. These findings highlight the importance of strengthening trust, enhancing understanding, and improving the socialization of the VDP to encourage conscious and genuinely voluntary taxpayer participation.
Pengaruh Literasi Keuangan, Gaya Hidup Dan Kontrol Diri Terhadap Pengelolaan Keuangan Pribadi Mahasiswa Penerima KIP Kuliah Ningsih, Putu Wulan Sekar; Musmini, Lucy Sri; Vijaya, Diota Prameswari
Management Studies and Entrepreneurship Journal (MSEJ) Vol. 7 No. 4 (2026): Management Studies and Entrepreneurship Journal (MSEJ)
Publisher : Yayasan Pendidikan Riset dan Pengembangan Intelektual (YRPI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/msej.v7i4.10737

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh literasi keuangan gaya hidup dan kontrol diri terhadap pengelolaan keuangan pribadi mahasiswa penerima KIP Kuliah. Penelitian menggunakan pendekatan kuantitatif dengan jenis penelitian asosiatif. Populasi dalam penelitian ini adalah mahasiswa penerima KIP Kuliah di Fakultas Ekonomi Universitas Pendidikan Ganesha. Teknik pengambilan sampel menggunakan purposive sampling dengan jumlah responden sebanyak 210 mahasiswa. Data dikumpulkan melalui penyebaran kuesioner menggunakan skala Likert. Analisis data dilakukan menggunakan analisis regresi linier berganda dengan bantuan program SPSS yang diawali dengan analisis statistik deskriptif serta uji asumsi klasik yang meliputi uji normalitas multikolinearitas dan heteroskedastisitas. Hasil analisis regresi menunjukkan bahwa literasi keuangan berpengaruh positif dan signifikan terhadap pengelolaan keuangan pribadi dengan nilai beta 0,349 dan nilai p kurang dari 0,001 dan kontrol diri juga berpengaruh positif dan signifikan terhadap pengelolaan keuangan pribadi dengan nilai beta 0,304 dan nilai p kurang dari 0,001. Gaya hidup tidak berpengaruh signifikan terhadap pengelolaan keuangan pribadi dengan nilai beta 0,038 dan nilai p 0,279. Hasil uji simultan menunjukkan bahwa literasi keuangan gaya hidup dan kontrol diri secara bersama sama berpengaruh signifikan terhadap pengelolaan keuangan pribadi mahasiswa penerima KIP Kuliah dengan nilai F 47,441 dan nilai p kurang dari 0,05 serta nilai adjusted R kuadrat sebesar 0,400. Hasil penelitian ini menunjukkan bahwa literasi keuangan dan kontrol diri merupakan faktor penting yang memengaruhi pengelolaan keuangan pribadi mahasiswa penerima KIP Kuliah.
Co-Authors Aditya, Luh Putu Devia Ak. S.E. Desak Nyoman Sri Werastuti . Anantawikrama Tungga Atmadja Anantawikrama Tungga Atmadja,SE,Ak.,M. . Andika Surya Pratama Apriani, Ni Luh Ardila, Ni Luh Rosita Ari Surya Darmawan Arlina . Arlina . Aryanti, Kadek Risma Weda Aryasa, I Putu Astari, Ketut Mei Atmadja , Anantawikrama Tungga Ayu Dhara Kartika Sari, I Gusti Ayudk, Vanesha Dani, Nufera Lupika Datu, Santa Tifanny Margaretha Desak Adnyani Dewa Ayu Putu Pradnya Mastuti Dewi, Desak Putu Ratna Dewi, Ni Kadek Ratna Dewi, Ni Wayan Candrawati Dewi, Putu Eka Dianita Marvilianti Diota Prameswari Vijaya Dr. Edy Sujana,SE,Msi,AK . Gayatri, Ni Putu Adinda Putri Gede Adi Yuniarta Gede Suantara . Gusti Ayu Nyoman Putri Harini Gusti Ayu Putu Putrika Yanti Handika, Muhamad Hermawan, I Putu Heri Hidayatulloh, A.Nururrochman I Gede Ferry Sugiartha I Gusti Ayu Dhara Kartika Sari I Gusti Ayu Purnamawati I Made Eris Darmayoga I Made Pradana Adiputra I Putu Aryasa I Putu Hendra Martadinata . I Putu Heri Hermawan I Wayan Putra Adnyana, I Wayan Putra I Wayan Suarjana I WAYAN SUARJANA Ida Ayu Putu Wilasita . Ida Bagus Ary Perdana Kadek Agus Suardana Kadek Dewi wijayanti Kadek Sintia Dwi Cahyani Kadek Tri Jayamanu . Ketut Sulasmi Ariani . Komang Dian Purnami . Komang Erlita Agustina Komang Triana Windartini . Krisnia, Putu Lia Kt Mas Trisna Yanti. s . L. Rizkiyanti Putri Lasmini, Ketut Luh Ade Dwi Wahyuni Luh Deni Sri Wahyuni Luh Desy Astriani Luh Parsini Dewi Luh Putu Devia Aditya Made Aditya Putra . Made Arie Wahyuni Made Ernia Friskayanti . Made Rina Sulistya Sari Made Suadnyana Maha, Arshantya Mahendrayani, Putu Yolan Mandala Yuda, Made Turangga Martin Mahardika, A.A.N. Yudha Mega Leni Kusuma Yanti Muhamad Handika Ni Kadek Ratna Dewi Ni Kadek Sinarwati Ni Ketut Kertiasih Ni Luh Gede Erni Sulindawati Ni Luh Srimuliani . Ni Made Sindy Warasniasih Ni Putu Devrilia Sari Ni Putu Winda Puji Astuti Ni Wayan Desi Sawitri Ningsih, Putu Wulan Sekar Novi Sri Paramita Noviani, Luh Nyoman Budiasa . Nyoman Trisna Herawati Otaviani, Pande Komang Permatasari, Komang Intan Pradnya, Ayu Pramini, Ni Luh Putu Nila Prasetyo, Wiranto Pratama, Andika Surya Pratama, Putu Yoga Pujayanti, Putu Gita Purnama, Ida Ayu Komang Nadya Purnamayani, Anak Agung Kompiang Ari PURWANTI PURWANTI Putra, Gede Ardi Pratama Putu Anisa Septi Asri Pratiwi . Putu Ari Marlina Putu Diah Satriantini . Putu Gede Jurnaedi . Putu Lia Krisnia Putu Ria Astria Putu Riesty Masdiantini Putu Riesty Masdiantini, Putu Riesty Putu Risma Dewi Putu Selbita Gea Serima Putu Yoga Pratama Putu Yolan Mahendrayani Roekhudin, Roekhudin Santa Tifanny Margaretha Datu Saputra, Komang Ari Widhi Sari, Ni Putu Devrilia Sawitri, Ni Wayan Desi Sirajudin Sirajudin Stiawan, I Kadek Jonh Suardana, Kadek Agus Suarthana, Gede Made Wisnu Sudarmanto, Eko Sujana , Edy Sukma, Ni Kadek Wulan Ardiana Sulistyowati, Nur Wahyuning Sunitha Devi Suriawan, Ketut Sutoto, Agung Triyanti Ariestiana Dewi, Luh Putu Unti Ludigdo Utami, Ni Ketut Widya wahyuni romadani Wahyuni, Luh Deni Sri Warasniasih, Ni Made Sindy Widiani, Komang wijayanti, Kadek Dewi Wiranata, Ni Made Peramini Sagita Wisaputra, I Made Panji Wulandari, Made Aditya Wuryan Andayani Yanti, Mega Leni Kusuma Yuyung Rizka Aneswari