Article Per Year (5 Year)
p-Index From 2021 - 2026
8.847
P-Index
This Author published in this journals
All Journal Jurnal Reviu Akuntansi dan Keuangan SOCA: Jurnal Sosial Ekonomi Pertanian Krisna: Kumpulan Riset Akuntansi Jurnal Teknologi dan Manajemen Informatika JUIMA : Jurnal Ilmu Manajemen Juara: Jurnal Riset Akuntansi Jurnal RESTI (Rekayasa Sistem dan Teknologi Informasi) Journal of Information Technology and Computer Science (JOINTECS) JKBM (JURNAL KONSEP BISNIS DAN MANAJEMEN) J I M P - Jurnal Informatika Merdeka Pasuruan Jurnal Nasional Pendidikan Teknik Informatika (JANAPATI) International Journal of Supply Chain Management Jurdimas (Jurnal Pengabdian Kepada Masyarakat) Royal Journal of Innovation in Business and Economics Jurnal Abdimas Mandiri Jurnal Aplikasi dan Inovasi Iptek (JASINTEK) Madaniya Journal of Accounting, Entrepreneurship and Financial Technology (JAEF) Mejuajua Indonesian Community Journal International Journal of Applied Science and Sustainable Development (IJASSD) Asian Journal of Community Services (AJCS) International Journal of Applied Business and International Management Journal of International Conference Proceedings Asian Journal of Management Analytics JURNAL AKUNTANSI DAN BISNIS J-ABDIPAMAS (Jurnal Pengabdian Kepada Masyarakat) Indonesian Journal of Applied and Industrial Sciences (ESA) Prosidia Widya Saintek Media Akuntansi Perpajakan Journal of Entrepreneurial and Business Diversity Integration: Journal Of Social Sciences And Culture Jurnal Inovasi Akuntansi Lantera Widya Values EMAS: Jurnal Ekonomi, Manajemen dan Bisnis Jurnal Penelitian Pendidikan Indonesia SENEMA
Anik Yuesti
Universitas Mahasaraswati Denpasar
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Automotive Engineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Mechanical Engineering Public Health Social Sciences Transportation Other

Published : 69 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 69 Documents
Search

 3   4   5   6   7 
Greening Schools, Greening Communities: Climate-Responsive CSR in Philippine Education Hazel S. Osano; Anik Yuesti; Joel Arante Alve; I Komang Oka Permadi
International Journal of Applied Science and Sustainable Development (IJASSD) Vol. 8 No. 1 (2026): International Journal of Applied Science and Sustainable Development (IJASSD)
Publisher : Lembaga Penelitian dan `Pengabdian Kepada Masyarakat (LPPM)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36733/ijassd.v8i1.14096

Abstract

Climate-related disruptions and environmental risks were shown to have direct effects on learning continuity, health, and school operations in the Philippines. This research synthesized recent literature and current policy guidance to explain how education providers reframed CSR from occasional clean-up drives into climate-responsive practices that were planned, measured, and sustained. The review indicated that credible “greening” work relied on three elements: risk- aware continuity planning, whole-school operational routines (water, sanitation, waste, energy use, and campus safety), and community partnerships that addressed local priorities. Results also suggested that programs became more durable when environmental actions were linked to quality assurance routines and learning activities rather than treated as seasonal campaigns. A practical policy direction emerged from the evidence: schools needed a right-sized sustainability agenda with clear ownership, simple indicators, and transparent reporting of progress and limits.
From CSR Narratives to Accountable Practice in Philippine Education: Governance, Evidence, and Credible Reporting Hazel S. Osano; Anik Yuesti; Joel Arante Alve
EMAS: Jurnal Ekonomi, Manajemen dan Bisnis Vol. 7 No. 5 (2026): EMAS
Publisher : Program Studi Manajemen Fakultas Ekonomi dan Bisnis Universitas Mahasaraswati Denpasar.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36733/emas.v7i5.14104

Abstract

CSR in Philippine education was increasingly judged by what could be shown, not only what was claimed. A desk-based review of recent peer-reviewed studies and current reporting and quality guidance mapped how accountability expectations shifted toward clear criteria, consistent indicators, and traceable decisions. Evidence pointed to a common gap: reports often highlighted activities and beneficiaries but rarely tracked outcomes over time or explained how key decisions were made. Where accountability practice was stronger, roles were defined, a small set of material commitments was monitored, and limitations were stated plainly. Overly broad reporting expectations without matching capability produced compliance fatigue and encouraged symbolic disclosure. A right-sized approach emerged as the most workable path, linking CSR to quality routines and focusing measurement on equity, learner protection, staff welfare, and community outcomes.
Kepatuhan Wajib Pajak Kendaraan Bermotor di Kantor Samsat Denpasar Rambu Hunggu Hau Maritu; Anik Yuesti; Putu Novia Hapsari Ardianti
Jurnal Inovasi Akuntansi (JIA) Vol. 1 No. 1 (2023)
Publisher : Faculty of Economics and Business, Universitas Mahasaraswati Denpasar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36733/jia.v1i1.6860

Abstract

Taxpayer compliance is an act that reflects obedience and awareness of order in the taxpayer's tax obligations by making payments and reporting on the period and yearly of the taxpayer concerned in accordance with applicable tax provisions. Increasing taxpayer compliance is influenced by many factors, such as tax audits carried out, sanctions given to each taxpayer who violates the regulations, awareness of the taxpayer himself, quality of service provided to taxpayers, and knowledge of taxation owned by each taxpayer. The number of samples used in this study were 100 respondents. The sampling technique used in this research is incidental sampling. The data analysis technique used is Multiple Linear Regression analysis and previously tested research instruments. The results of this study indicate that service quality has a positive effect on motor vehicle taxpayer compliance at the Denpasar Samsat Office, on the other hand tax audits, tax sanctions, taxpayer awareness and tax knowledge do not affect taxpayer compliance. These results indicate that the Denpasar Samsat Office has good service quality where taxpayers feel comfortable and satisfied with the services provided so that it can affect the level of taxpayer compliance.
Do Firm Characteristics Affect Dividend Policy Differently Across Countries? Evidence from Indonesia and the Philippines Putu Diah Kumalasari; Anik Yuesti; Ni Kadek Jelita Artha Rahma Dewi; Christian Angelo Ituriaga; Baniline Jone Abantao
Jurnal Inovasi Akuntansi (JIA) Vol. 4 No. 1 (2026)
Publisher : Faculty of Economics and Business, Universitas Mahasaraswati Denpasar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36733/jia.v4i1.14004

Abstract

Purpose: This study aims to examine the determinants of dividend policy and to analyze whether their effects differ across countries, specifically between Indonesia and the Philippines. Method: The research employs a quantitative approach using secondary data from food and beverage firms listed on the Indonesia Stock Exchange (IDX) and the Philippine Stock Exchange (PSE) over the period 2022–2024, with a total sample of 69 firm-year observations. A cross-country regression model is applied by integrating data from both countries into a unified framework, incorporating a country variable and interaction terms to capture institutional differences. Findings: The results indicate that traditional firm characteristics, such as profitability, firm size, leverage, and managerial ownership do not significantly influence dividend policy. In contrast, growth opportunities have a significant negative effect, suggesting that firms with higher growth prospects tend to retain earnings rather than distribute dividends. Furthermore, the findings confirm the presence of cross-country differences, as the effects of growth opportunities and managerial ownership on dividend policy vary between Indonesia and the Philippines. Implications: This study concludes that dividend policy is not solely determined by firm-level factors but is also shaped by institutional context. However, the study is limited to the food and beverage sector and a relatively short observation period. Future research is encouraged to include broader sectors and longer time horizons.
Digital Transformation and Corporate Social Responsibility for Impact Measurement: A Literature Review Edralene M. Toñacao; Anik Yuesti; Joel Arante Alve
EMAS: Jurnal Ekonomi, Manajemen dan Bisnis Vol. 7 No. 7 (2026): EMAS: Jurnal Ekonomi, Manajemen dan Bisnis
Publisher : Program Studi Manajemen Fakultas Ekonomi dan Bisnis Universitas Mahasaraswati Denpasar.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36733/emas.v7i7.14631

Abstract

Digital transformation is reshaping how firms define, capture, verify, and communicate the social and environmental consequences of corporate activity. This integrative literature review examines how digital technologies influence corporate social responsibility impact measurement and distinguishes such measurement from sustainability disclosure and ESG ratings. The synthesis identifies five interdependent dimensions: strategic intent and materiality, digital data infrastructure, analytics and traceability, measurement and reporting design, and governance with stakeholder feedback. Artificial intelligence, big data analytics, Internet of Things sensors, blockchain, cloud platforms, and machine-readable taxonomies can improve timeliness, granularity, traceability, and comparability. However, digitalization alone cannot establish causal impact, ensure data quality, prevent greenwashing, or eliminate ESG rating divergence. Effective measurement requires theories of change, outcome-oriented indicators, interoperability, assurance, privacy protection, responsible artificial intelligence, and stakeholder participation. The review proposes an integrative framework and five-level maturity model, with particular relevance to emerging economies, the Philippines, and other digitally developing contexts worldwide.
Financial Medical Policy: Navigating The Intersection of Accounting, Economics, and Healthcare Chris G. Sorongon; Sheryl S. Divinagracia; Anik Yuesti; Dennis V. Madrigal; Ni Luh Nyoman Sherina Devi
Juara: Jurnal Riset Akuntansi Vol. 16 No. 1 (2026): Juara: Jurnal Riset Akuntansi
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mahasaraswati Denpasar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36733/juara.v16i1.13871

Abstract

Financial medical policy refers to the frameworks and regulations that govern funding, reimbursement, cost management, and financial accountability within healthcare systems. As healthcare costs continue to rise globally, it becomes essential to understand how financial policies, accounting information, budgeting practices, and resource allocation mechanisms influence access to care, quality of services, and overall health outcomes. This research explores the interplay between financial medical policies and healthcare delivery from an accounting-oriented perspective, particularly in relation to cost control, transparency, accountability, and performance-based financing. Using a qualitative literature-based approach, this study analyzes empirical studies, institutional reports, and selected international case examples to identify key issues and policy implications. The discussion highlights that financial reporting, management accounting practices, budgeting systems, and public sector accountability mechanisms can support more effective healthcare governance. The study also emphasizes the importance of value-based care, ethical financial decision-making, health equity, and financial literacy among healthcare providers. Furthermore, this paper proposes recommendations for improving financial medical policies to ensure equitable healthcare access, efficient resource allocation, and sustainable financial management.
Strengthening the Philippine Education Sector Through Fiscal and Monetary Policies: Analyzing Government Interventions from a Public Sector Accounting Perspective Hazel S. Osano; Christopher M. Villaronte; Anik Yuesti; Joel Arante Alve
Juara: Jurnal Riset Akuntansi Vol. 16 No. 1 (2026): Juara: Jurnal Riset Akuntansi
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mahasaraswati Denpasar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36733/juara.v16i1.13872

Abstract

Amid ongoing economic challenges, this paper analyzes how fiscal and monetary policies have influenced the resilience and growth of the Philippine education sector, with emphasis on public sector accounting perspectives related to budget accountability, transparency, and government expenditure effectiveness. Using a qualitative-descriptive approach based on secondary data, the study highlights that increased government spending helped sustain learning continuity, improve digital infrastructure, and support post-pandemic recovery. From an accounting perspective, education fund allocation and utilization require accountable reporting, performance-based budgeting, and evaluation of whether public expenditure produces measurable educational and social outcomes. These findings align with the Keynesian Intertemporal Synthesis (KIS-CES) model, which emphasizes the multiplier effects of public investment, particularly in education. Monetary policy also played an indirect role, as accommodative measures by the Bangko Sentral ng Pilipinas helped create a stable macroeconomic environment that supported education financing. However, inflation and reduced household purchasing power continue to affect access and equity. The study also supports Human Capital Theory and Endogenous Growth Theory, which view education as a driver of long-term development. Overall, the results affirm the need for sustained, inclusive, coordinated, and accountable policy actions.
THE GLOBALIZATION OF MEDICAL SERVICES: TRENDS, CHALLENGES, AND OPPORTUNITIES Chris G. Sorongon; Anik Yuesti
International Journal of Applied Science and Sustainable Development (IJASSD) Vol. 7 No. 2 (2025): International Journal of Applied Science and Sustainable Development (IJASSD)
Publisher : Lembaga Penelitian dan `Pengabdian Kepada Masyarakat (LPPM)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36733/ijassd.v7i2.12316

Abstract

This study discusses the globalization of health care. The first part addresses the current situation of the global health order, emphasizing the changes that have occurred in the last half of the 20th century and that are now demanding regional or global responses. It further reviews the globalization of health care. Trade in health services is addressed in its four basic forms: (1) export of services; (2) the international movement of health care consumers; (3) the international movement of health care providers; (4) and the establishment of facilities in other countries. The globalization of medical services has surged in recent decades, characterized by cross-border patient mobility, evolving healthcare delivery practices, and technological advancements. It explores the multifaceted nature of this trend, emphasizing the rise of medical tourism, technological impacts, regulatory challenges, and ethical considerations. Through an extensive literature review and a mixed-methods approach involving qualitative interviews and quantitative surveys, we examine perspectives from patients, healthcare professionals, and policymakers. Findings reveal significant benefits, such as greater access to a broader range of treatments and cost savings, while also highlighting challenges related to healthcare quality, regulatory disparities, and ethical dilemmas surrounding medical tourism. The study concludes by advocating for harmonized regulations, improved patient education, and international collaboration to optimize the benefits of healthcare globalization while addressing its inherent risks. It also discusses the role of the World Trade Organization in the field of health care.
UNDERSTANDING CULTURE IN MEDICINE: ISSUES AND APPROACHES TO EFFECTIVE LEARNING Sheryl S. Divinagracia; Anik Yuesti
International Journal of Applied Science and Sustainable Development (IJASSD) Vol. 7 No. 2 (2025): International Journal of Applied Science and Sustainable Development (IJASSD)
Publisher : Lembaga Penelitian dan `Pengabdian Kepada Masyarakat (LPPM)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36733/ijassd.v7i2.12317

Abstract

In today’s increasingly diverse healthcare landscape, understanding cultural differences is essential for delivering effective, equitable and patient-centered care. This thesis explores the key issues and challenges faced by healthcare professionals in learning about cultural environments, including language barriers, stereotypes and lack of normal training. It also investigates various approaches used to enhance cultural competence such as immersive learning, cultural mediation and institutional training programs. Using a quantitative descriptive design based on a systematic review of related literature. This study aims to identify best practices in promoting cultural understanding in clinical settings. Findings from the research emphasize the importance of integrating cultural education into medical curricula and ongoing professional development. The study contributes to the growing body of knowledge in global health and medical education by highlighting practical strategies to improve cross-cultural communication and ultimately, patient outcomes.
Strategic Integration of Corporate Social Responsibility into Governance and Business Models of Philippine Private Higher Education Institutions Hazel S. Osano; Anik Yuesti; Joel Arante Alve
EMAS: Jurnal Ekonomi, Manajemen dan Bisnis Vol. 7 No. 4 (2026): EMAS
Publisher : Program Studi Manajemen Fakultas Ekonomi dan Bisnis Universitas Mahasaraswati Denpasar.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36733/emas.v7i4.14007

Abstract

Philippine private higher education institutions (HEIs) operate in a constrained environment where the delivery of a public-good service is closely tied to tuition dependence, enrollment uncertainty, and cost pressures that are difficult to pass on to families. In this context, this study examined how corporate social responsibility (CSR) was integrated into the governance and operating practices of private HEIs facing financial and competitive pressure. Using a multiple- case, mixed-method design, the research analyzed how CSR priorities were embedded in board oversight, budgeting, monitoring routines, student support systems, and institutional reporting. The findings showed that while most institutions articulated CSR commitments clearly, meaningful differences emerged in governance discipline rather than in values language. CSR initiatives were more stable in HEIs where responsibilities were supported by formal policies, protected budget lines, and routine review processes, particularly under tuition dependence and enrollment volatility. The study also found uneven credibility in CSR reporting, with recruitment pressures sometimes blurring reporting and promotion. Institutions with clearer indicators, assigned data ownership, and basic review controls produced more credible disclosures, even when reporting fewer items. Stakeholder trust was most strongly associated with education- specific responsibilities directly experienced by students and staff, including scholarship transparency, student welfare systems, fair academic procedures, and accessible learning support.
Co-Authors A. A. Ketut Sudiana Affi Nizar Suksmawati Agustina, Rini Alda Raharja Alve, Joel Arante Anastasia L Maukar Anastasia Lidya Maukar Anastasia Lidya Maukar Anggarini, Luh Putu Irma Ayu R. Rumanti, I Gusti Azhari Atul Aini Baniline Jone Abantao Bella Chelsea Berliana Carmen Castro Menes Cheryl Gem D. Abraham Chris G. Sorongon Chris G. Sorongon Christian Angelo Ituriaga Christopher M. Villaronte Christopher M. Villaronte Daniel Manek Dennis V Madrigal Dennis V. Madrigal Dennis Villasor Madrigal Desak Ayu Sriary Bhegawati Desak Ayu Sriary Bhegawati Dewa Bagus Alit Adnyana Putra Dwi Cahyono Edralene M. Toñacao Elta Sonalitha Emma Budi Sulistiarini Fahmi Poernamawatie Fedianty Augustinah Fitri Marisa Fitri Marisa Fitri Marisa Gregorious Paulus Tahu Gregorius Paulus Tahu Hazel S. Osano Hazel S. Osano Hazel S. Osano Hazel S. Osano Hetty Purnamasari Himawan I Gede Cahyadi Putra I Gusti Agung Arista Pradnyani I Gusti Ary Suryawathy I Gusti Ayu Agung Janur Ratna Sari I Gusti Ayu Diah Yuniti I Ketut Aditya Wijaya I Ketut Sumantra I Ketut Widnyana I Komang Oka Permadi I Made Dwi Adnyana I Made Sudiartana, I Made I Nengah Suardhika I Nyoman Kusuma Adnyana Mahaputra I Putu Pratama Adiputra Istiadi Ituriaga, Christian Angelo B. Jeol Arante Alve Joel Arante Alve Joel Arante Alve Joel Arante Alve Joel Arante Alve Kadek Dego Nyampuh Wijaya Satria Sari Litafira Syahadiyanti Luh Putri Mas Mirayani Luh Putu Irma Anggarini M. P. Keraf, Fransiskus M. Villaronte, Christopher Madrigal, Dennis V. Madrigal, Dennis Villasor MAHARANI, Anak Agung Ayu Trisna Maxi Maroep MENES, Carmen C Menes, Carmen C. Mucalinda Rupasari Nengah Landra Nengah Sudja Ni Kadek Ani Widiani Ni Kadek Ayu Aprilia Ni Kadek Fiby Pransisca Ni Kadek Jelita Artha Rahma Dewi Ni Komang Prasiani Ni Luh Nyoman Sherina Devi Ni Luh Tu Arista NI MADE DWI RATNADI Ni Made Dwi Ratnadi Ni Made Ida Pratiwi Santi Ni Made Mia Yuwita Sari Ni Putu Ayu Mirah Mariati Ni Putu Candra Santi Lestari Ni Putu Shinta Dewi Ni Putu Sukanteri Ni Wayan Rustiarini Ni Wayan Sumiantari Nihayatus Sholichah Paulus Tahu, Gregorious Peter Gellu, Leonard Prananta, Nyoman Gede Wimana Praptayani, Luh Anggie Deasy Primadona, Ida Ayu Lidya Puspitarini, Erri Wahyu PUTRA, I Putu Darma Putu Diah Kumalasari Putu Kepramareni Putu Noah Aletheia Adnyana Putu Novia Hapsari Ardianti Putu Risma Dewi Rachmad Ary Ramadhan Rahmawati Erma Standsyah Ramadhan, Rachmad Ary Rambu Hunggu Hau Maritu Rangga Pahlevi Putra Ravino Rahman Rudy Joegijantoro, Rudy Seftin Fitri Ana Wati Setiawati, I Gusti Ayu Ety Sheryl S. Divinagracia Sulis Janu Hartati Susan Angelica Agustin Susilo, Yunus Syahroni Wahyu Iriananda, Syahroni Wahyu Titis Indah Widyawati V. Feka, Gonsianus Pakaenoni, Wolfhardus Veronika Nugraheni Sri Lestari Wahyu Saputra Willian Christ Wijaya Winarsih Winarsih WINDI SETIAWAN Wolfrit Matoneng, Ody Yenny Verawati Yudid Nuriantono Yunus Susilo Yura Karlinda Wiasa Putri Zaky Machmuddah