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Pemanfaatan Budgeting Dalam Manajemen Keuangan Untuk Meningkatkan Efektivitas Program Promosi Kesehatan Di Rumah Sakit Abcd Ningsih Palupi, Hana Susila; Yuwono, Minto; Susilowati, Etty
Jurnal Ilmiah Raflesia Akuntansi Vol. 10 No. 2 (2024): Jurnal Ilmiah Raflesia Akuntansi
Publisher : Politeknik Raflesia Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53494/jira.v10i2.480

Abstract

This study aims to explore effective financial management strategies to support promotion programs or health programs at ABCD Hospital. By analyzing hospital financial data and conducting surveys and interviews with related staff, this research identifies inefficient spending patterns and evaluates their impact on the effectiveness of promotional programs in the healthcare industry. As a result of the research, the findings show that smarter financial management can increase the allocation of funds for more effective promotions, while also identifying areas where increased efficiency is needed. It is hoped that the results of this research will provide valuable insight for parties involved in hospital financial management, including administrators, financial managers and health practitioners. By implementing best practices in fund management, hospitals can increase the effectiveness of their health promotion programs, which in turn will contribute to improving overall community health
Penerapan Proses Manajemen Risiko Dalam Pengelolaan Keuangan Widianti, Bernadeta Endang; Yuwono, Minto; Susilowati, Etty
Jurnal Ilmiah Raflesia Akuntansi Vol. 10 No. 2 (2024): Jurnal Ilmiah Raflesia Akuntansi
Publisher : Politeknik Raflesia Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53494/jira.v10i2.484

Abstract

The shopping process cannot be separated from budget planning. The shopping process is strongly influenced by planning instruments. To make budgeting more measurable, a performance-based budgeting system is currently used. Every budget under this system must be created with output in mind. The method used in this paper is a combination of qualitative methods and library research. The aim of this paper is to evaluate various existing theories by comparing them with the available research literature. This paper discusses and analyzes theoretically based on the results of previous research regarding the Role of Risk Management. Based on the results of the discussion, even though the structured arrangement has only been running for 2 years, risk management has been implemented well. The risk map created is also sufficient to explain the possibility and impact of all financial management activities, especially for activities that have a very high level of risk, so that mitigation and follow-up plans can be created quickly. Recommended actions for very high level risks include: guidance and socialization of regulations as well as periodic evaluations to prevent KPA from doubling as PPK, socialization and information about BNT certification and training activities and compliance monitoring to ensure that competent treasurers are in each work unit. It is hoped that these recommendations will improve risk management and help achieve the Ministry's strategic objectives
Revisiting the Principles of International Contracts in the Digital Trade Era: Towards a Global Legal Framework Hidayati, Sri; Susilowati, Etty; Akkapin, Supaphorn
Journal Evidence Of Law Vol. 4 No. 2 (2025): Journal Evidence Of Law (Agustus)
Publisher : CV. Era Digital Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59066/jel.v4i2.1593

Abstract

Digital commerce has fundamentally transformed the legal foundations of classical international contracts in several ways. Principles such as consensualism, freedom of contract, and good faith face serious challenges due to the emergence of algorithmic contracts, power asymmetries on digital platforms, and the complexity of cross-border jurisdictions. This study critically examines the normative limitations of existing legal frameworks, including the CISG, UNIDROIT Principles, and UNCITRAL Model Laws, when confronted with a digitalized contractual environment. Using a normative-comparative approach, this study redefines contractual principles by incorporating concepts such as algorithmic fairness, digital accountability, and trust-by-design. This study emphasizes that the global legal order for digital contracts must transcend the nation-state paradigm and shift toward a pluralistic, principle-based framework through transnational legal processes. This study contributes to the development of legal theory and regulatory design by proposing a roadmap for an inclusive and adaptive global normative architecture.
Reframing Contractual Freedom in Cross-Border Commercial Agreements: Legal Challenges of Standard Terms and Global Consumer Protection Rismaya Maharsanthy, Yovanka; Susilowati, Etty; Rattanapun , Supot
Journal Evidence Of Law Vol. 4 No. 2 (2025): Journal Evidence Of Law (Agustus)
Publisher : CV. Era Digital Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59066/jel.v4i2.1594

Abstract

The increasing prevalence of standard clauses in international commercial agreements has intensified normative tensions between the principle of freedom of contract and the imperative of global consumer protection. This study investigates the legal ramifications of such clauses in cross-border transactions, with particular emphasis on business-to-consumer (B2C) contracts marked by pronounced bargaining power asymmetries. Employing a normative legal methodology combined with comparative analysis, the research demonstrates that standard clauses are frequently drafted unilaterally, lack sufficient transparency, and impose liability limitations that operate to the detriment of consumers. The analysis further reveals significant regulatory fragmentation across jurisdictions and the absence of coherent international standards capable of ensuring legal certainty and affording equal protection to consumers. In response, the study advances a reconceptualization of the principle of freedom of contract in the transnational arena, underscoring the primacy of substantive justice, the necessity of transparency in information disclosure, and the enforceability of consumer rights. As a practical contribution, it recommends the establishment of a harmonized international legal framework for the regulation of standard clauses, grounded in the principles of minimum protection and cross-jurisdictional justice. This research thereby seeks to contribute to the evolution of international contract law toward greater responsiveness to the challenges of globalization and the exigencies of consumer protection in the digital economy.