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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 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
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THE GLOBALIZATION OF MEDICAL SERVICES: TRENDS, CHALLENGES, AND OPPORTUNITIES Sorongon, Chris G.; Yuesti, Anik
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 Divinagracia, Sheryl S.; Yuesti, Anik
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.
BEHAVIORAL FACTORS INFLUENCING COUNTRIES’ BUSINESS PRACTICES: THE ROLE OF DIGITAL TRANSFORMATION Yuesti, Anik; Madrigal, Dennis V.; Osano, Hazel S.
EMAS Vol. 6 No. 12 (2025): 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.v6i12.13196

Abstract

In the era of globalization and technology-driven business environment, it is becoming more and more important to have a better understanding about how behavioral factors are perceived in the context of countries’ business practices. This research examines the impact of behavioral factors on business practices across nations, highlighting the role of digital transformation as a mediating factor. Based on a quantitative approach, the research was developed among international business practitioners and analyzed using SPSS. Findings show national business practices are significantly impacted by both cultural values and communication styles. Moreover, digital transformation was found to mediate these relationships, helping to optimize the way behavioral factors are translated into successful business strategies. Results reveal the applicability of Hofstede’s cultural dimensions theory and point out that digital readiness enhances organizational adaptability and cross-cultural management and performance. By exploring the intersection of behavior and technology, the study provides practical insights for global managers and policy makers aiming to align cultural awareness with digital advancement in shaping sustainable international business practices.
Strengthening the Philippine Education Sector Through Fiscal and Monetary Policies: Analyzing Government Interventions from a Public Sector Accounting Perspective Osano, Hazel S.; Villaronte, Christopher M.; Yuesti, Anik; Alve, Joel Arante
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.
Service Transformation Training as an Effort to Strengthen the Quality of Service of Village Credit Institutions Setiawati, I Gusti Ayu Ety; Praptayani, Luh Anggie Deasy; Yuesti, Anik; Rustiarini, Ni Wayan; Menes, Carmen C.; Madrigal, Dennis Villasor; Alve, Joel Arante; Ituriaga, Christian Angelo B.
Jurnal Abdimas Mandiri Vol. 10 No. 1 (2026)
Publisher : UNIVERSITAS INDO GLOBAL MANDIRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36982/jam.v10i1.6748

Abstract

Transforming Village Credit Institution (LPD) services has become an urgent need amidst the competition and dynamics of the global financial system. However, the demand for improved service quality is not matched by human resource knowledge, necessitating service transformation training at microfinance institutions. Furthermore, a limited understanding of service experience and the suboptimal use of digital service channels can undermine customer satisfaction and trust. This community service activity aims to improve the LPD's human resource knowledge in the Kukuh traditional village through training in transforming traditional services into professional patterns. The community service partners are all LPD employees in the Kukuh traditional village who are directly involved in the customer service process. The community service implementation method is designed using a participatory and applied approach. The results of the activity evaluation showed that post-test scores increased for almost all participants compared to the pre-test. This figure indicates an increase in knowledge of the concept of professional service and LPD service transformation. This activity has implications for changing employee perspectives on the meaning of service. Service is no longer perceived as a mere administrative activity but rather as a strategic process for building trust, loyalty, and the LPD's institutional image. Thus, this community service activity not only provides short-term benefits, such as increased knowledge, but also has the potential to encourage sustainable changes in service behavior.
Strategic Integration of Corporate Social Responsibility into Governance and Business Models of Philippine Private Higher Education Institutions Osano, Hazel S.; Yuesti, Anik; Alve, Joel Arante
EMAS 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.
PENGARUH SANKSI, PELAYANAN FISKUS, SOSIALISASI, DAN KESADARAN PAJAK TERHADAP KEPATUHAN WPOP Desak Ayu Sriary Bhegawati; Anik Yuesti; I Gusti Ayu Agung Janur Ratna Sari
KRISNA: Kumpulan Riset Akuntansi Vol. 15 No. 1 (2023): KRISNA: Kumpulan Riset Akuntansi
Publisher : Faculty of Economics and Business, Universitas Warmadewa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22225/kr.15.1.2023.116-126

Abstract

Taxpayer compliance is a form of obedience that is done to comply with existing tax provisions and or regulations, but must be implemented in fulfilling its tax obligations. In the self-assessment system taxpayers have the freedom to calculate, deposit, self-report their tax obligations. Factors that affect taxpayer compliance include sanctions, fissure services, socialization, and tax awareness. This research is intended to comply with whether sanctions, fissure services, tax socialization, and awareness have an effect on the compliance of Private Taxpayers in KPP Pratama Denpasar Timur. The method of determining the pattern used in this test is unintentional sampling with a pattern quantity of a hundred obtained primarily based on the components Slovin. The information analysis technique used on this have a look at is a more than one linear regression analysis preceded via a classical assumption check. based on the outcomes of the evaluation executed, it modified into concluded that sanctions, fissure offerings, and tax awareness have a top notch impact at the compliance of private taxpayers at the same time as tax socialization has no vast impact at the compliance of personal taxpayers.
Financial Medical Policy: Navigating The Intersection of Accounting, Economics, and Healthcare Sorongon, Chris G.; Divinagracia, Sheryl S.; Yuesti, Anik; Madrigal, Dennis V.; Devi, Ni Luh Nyoman Sherina
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.
UPAYA OPTIMALISASI KECEPATAN PESANAN ONLINE PADA HARUM JAYA BANGUNAN Anik Yuesti; I Ketut Aditya Wijaya; Jeol Arante Alve; Dennis V Madrigal
PROSIDING SEMINAR NASIONAL PENGABDIAN MASYARAKAT (SENEMA) Vol 5 No 1 (2026): PROSIDING SEMINAR NASIONAL PENGABDIAN MASYARAKAT (SENEMA)
Publisher : Universitas Mahasaraswati Denpasar

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Program ini bertujuan untuk mengoptimalkan kecepatan layanan pesanan online pada CV. Harum Jaya Bangunan, sebuah distributor material konstruksi di Gianyar, Bali. Meskipun memiliki posisi pasar yang kuat, mitra menghadapi kendala berupa responsivitas layanan WhatsApp yang rendah (slow response) dan kekosongan aktivitas di media sosial yang menghambat interaksi dengan pelanggan di era digital. Metode pelaksanaan program dilakukan selama 30 hari (02 Maret – 06 April 2026) yang meliputi tahap observasi, perancangan sistem, implementasi, hingga evaluasi. Program kerja utama difokuskan pada tiga aspek: (1) Restrukturisasi WhatsApp Commerce melalui penyusunan SOP Komunikasi Digital dan aktivasi fitur bisnis; (2) Aktivasi media sosial Instagram dan Facebook; serta (3) Digitalisasi katalog produk melalui konten visual berkualitas tinggi. Hasil kegiatan menunjukkan keberhasilan target sebesar 100%. Implementasi SOP berhasil menurunkan waktu respons pelanggan dari rata-rata lebih dari 30 menit menjadi di bawah 10 menit. Aktivasi konten rutin tiga kali seminggu dan pembuatan katalog digital untuk 30 produk unggulan telah memperkuat identitas merek digital (Digital Brand Identity) mitra. Selain itu, program pendampingan (coaching) telah meningkatkan kompetensi staf admin dalam komunikasi persuasif secara mandiri. Simpulan dari pengabdian ini adalah modernisasi sistem pelayanan digital secara signifikan meminimalisir risiko hilangnya peluang penjualan dan meningkatkan daya saing mitra di pasar digital.
AI and Data Systems for Credible University CSR: Technology-Driven Impact Measurement and Reporting in Philippine Private Higher Education Institutions Hazel S. Osano; Anik Yuesti; Joel Arante Alve; Dennis Villasor Madrigal
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.v8i1.14094

Abstract

In recent years, expectations of accountability in the Philippines have expanded beyond traditional measures of higher education performance such as enrollment, board examination results, and graduate employability. Private higher education institutions were assessed by how responsibly they cared for students, engaged communities, treated employees, and managed institutional resources. Although CSR initiatives were visible across the sector, this study examined how digital systems supported corporate social responsibility in private higher education institutions. A document-based multiple-case approach was used to analyze governance practices, measurement routines, and reporting patterns across institutions. Findings showed that technology strengthened CSR only when measurement and reporting were embedded in governance and decision-making, rather than treated as communication activities. Institutions using clear indicators, assigned responsibility for data, and conducted regular reviews demonstrated stronger alignment between stated commitments and actual practices. Student-centered responsibilities, scholarships, learning support, and welfare services, emerged as the most credible areas of technology-enabled CSR because they were directly experienced by stakeholders. The study found that opaque use of data weakened trust when issues of privacy and fairness were not addressed. Digital systems supported responsible practice only when grounded in accountability, transparency, and institutional care.
Co-Authors A. A. Ketut Sudiana Adiputra, I Putu Pratama 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 Bella Chelsea Berliana Carmen Castro Menes Daniel Manek Dennis V Madrigal Dennis Villasor Madrigal Desak Ayu Sriary Bhegawati Desak Ayu Sriary Bhegawati Dewa Bagus Alit Adnyana Putra Divinagracia, Sheryl S. Dwi Cahyono Elta Sonalitha Emma Budi Sulistiarini Fahmi Poernamawatie Fedianty Augustinah Fitri Marisa Fitri Marisa Fitri Marisa Gregorious Paulus Tahu Gregorius Paulus Tahu 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 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 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 Osano, Hazel S. 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 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 Sorongon, Chris G. 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 Villaronte, Christopher M. Wahyu Saputra Willian Christ Wijaya WINDI SETIAWAN Wolfrit Matoneng, Ody Yenny Verawati Yudid Nuriantono Yunus Susilo Yura Karlinda Wiasa Putri