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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 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

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Regulatory and Accountability Pressures in CSR and ESG Reporting: A Review of The Transition From Voluntary to Mandated Disclosure Cheryl Gem D. Abraham; Anik Yuesti; Joel Arante Alve
EMAS: Jurnal Ekonomi, Manajemen dan Bisnis Vol. 7 No. 6 (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.v7i6.14453

Abstract

The global landscape of corporate social responsibility (CSR) and environmental, social, and governance (ESG) reporting has undergone a significant transformation, shifting from predominantly voluntary disclosures toward increasingly mandatory regulatory regimes. This literature review examines the regulatory and accountability pressures driving this transition and analyzes their implications for corporate transparency, disclosure quality, and stakeholder trust. Drawing on prior empirical and conceptual studies, the review synthesizes evidence on how mandatory reporting frameworks influence firm behavior, reporting comparability, and accountability mechanisms. A firm level practice illustration is included to contextualize how organizations respond to evolving regulatory expectations. The review finds that while mandatory ESG reporting enhances transparency and comparability, challenges persist regarding enforcement consistency, reporting burdens, and potential unintended market reactions. The study contributes to the literature by integrating regulatory, accountability, and firm-level perspectives, offering insights for policymakers, researchers, and practitioners navigating the evolving ESG reporting environment.
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.
The Model of Competitive Advantage for Increasing Business Performance in Small and Medium Industries of Woven Fabric (Endek) in Bali Province I Putu Pratama Adiputra; I Nengah Suardhika; Anik Yuesti
International Journal of Applied Business and International Management Vol 8, No 1 (2023): April 2023
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/ijabim.v8i1.1858

Abstract

One of the Province of Bali's key creative economy sectors that places an emphasis on particular artistic and cultural inventiveness is the woven fabric (endek) sector. The business must make strategic attempts to survive, nonetheless, given the increasingly tough commercial competition and the limited resources available. With the mediating role of competitive advantage, this work intends to further research on the indirect effects of product innovation and market orientation on business performance. In 9 districts and cities throughout Bali Province, this study used a proportional sample technique. Partial Least Square analysis was used to process 78 questionnaires from SME owners of woven fabric (endek). Market orientation can be applied to achieve a competitive advantage, according to the analysis's findings, which can have a stronger impact on business success. The performance of businesses is also directly impacted by market orientation. According to other findings, product innovation has no real impact on how well a company performs. The improvement of business performance in SME woven fabric (endek) in Bali Province, however, can be determined by a product innovation that can produce a competitive advantage. Keywords: Market Orientation, Product Innovation, Competitive Advantage, Business Performance.
ATTITUDE OF PHYSICIANS TOWARDS MEDICAL FINANCIAL DECISION-MAKING: NAVIGATING THE INTERSECTION OF ECONOMICS AND HEALTHCARE Chris G. Sorongon; Dennis V. Madrigal; Anik Yuesti
EMAS: Jurnal Ekonomi, Manajemen dan Bisnis Vol. 6 No. 8 (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.v6i8.12337

Abstract

This paper explores the role of financial physicians (medical professionals with expertise in financial management) in integrating economic principles into clinical practice. As healthcare systems globally face pressures to contain costs while improving patient outcomes, financial physicians are pivotal in shaping sustainable medical decision-making. A mixed-methods approach, combining surveys and interviews with financial physicians from various specialties, was used to evaluate their attitudes towards financial and clinical decision-making. The study examines themes such as the importance of cost-efficiency, the ethical implications of financial constraints in patient care, and the balance between clinical judgment and economic realities. Preliminary findings show that while financial physicians recognize the necessity of economic considerations for healthcare sustainability, they express concerns about potential conflicts with clinical integrity and patient-centered care. The study reveals a dichotomy: financial physicians support informed decision-making that includes cost considerations but emphasize protecting patient welfare from economic biases. Additionally, the study identifies barriers such as resistance from traditional medical paradigms and lack of interdisciplinary collaboration. Recommendations include enhancing health economics training for medical professionals and fostering collaboration between financial and clinical teams. Ultimately, this research highlights the crucial role of financial physicians in navigating the complexities of medical decision-making, aiming to optimize healthcare delivery and improve patient outcomes while ensuring system sustainability.
CULTURAL GUIDELINES FOR COMPANIES OPERATING INTERNATIONALLY: NAVIGATING GLOBAL MARKETS WITH SENSITIVITY AND RESPECT Chris G. Sorongon; Anik Yuesti
EMAS: Jurnal Ekonomi, Manajemen dan Bisnis Vol. 6 No. 9 (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.v6i9.12644

Abstract

As businesses increasingly expand into international markets, understanding and respecting cultural differences becomes imperative for success. This research examines the cultural guidelines that companies should adopt to navigate global markets effectively. The study reviews existing literature on cross-cultural management, presents empirical cases demonstrating the impact of cultural sensitivity on business performance, and outlines methods for mitigating cultural misunderstandings. It concludes with recommendations for companies, highlighting the importance of cultural competence in achieving sustainable global operations. The aim of this study is to delve into the significance of cross-cultural integration in international business management. In the context of globalization, cross-cultural integration has become a key factor for businesses to gain a competitive advantage in the international market. A profound understanding and effective utilization of cultural diversity enable businesses to better address challenges in the international market, enhance their competitiveness, and achieve sustainable development. This research will focus on the impact of cross-cultural integration on business strategies, team collaboration, market expansion, etc., aiming to provide management strategies and decision references for businesses and further advance the theory of international business management. Through in-depth research and empirical analysis, this study aims to offer a comprehensive and profound international management perspective, providing crucial guidance and support for businesses to stand resilient in global competition.
THE MAJOR CAUSES OF CULTURAL DIFFERENCE AND CHANGE: A GLOBAL BUSINESS PERSPECTIVE WITH PHILIPPINE CONTEXT Christopher M. Villaronte; Anik Yuesti
EMAS: Jurnal Ekonomi, Manajemen dan Bisnis Vol. 6 No. 10 (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.v6i10.12739

Abstract

Culture represents the dynamic interplay of shared traditions, socio-economic structures, and adaptive transformations shaped by historical and global forces. This study examines the primary causes of cultural difference and change, focusing on the Philippine socio-cultural landscape within the broader context of global business environments. Anchored in theoretical frameworks and empirical evidence, the research identifies colonization, regional diversity, labor migration, digital technologies, and globalization as key drivers of cultural evolution. Through a qualitative content analysis of secondary sources and Philippine case studies, findings reveal that cultural transformation in the Philippines is characterized by a tension between cultural preservation and global adaptation. The study highlights cultural hybridity, the impact of diaspora communities, indigenous resistance, and digital disruptions as pivotal dimensions of this evolving identity, and explores how these transformations inform global business strategies such as localization, workforce development, CSR, and market entry.
MARKETING HEALTHCARE BEYOND BORDERS: A GLOBAL PERSPECTIVE ON MEDICAL TOURISM Sheryl S. Divinagracia; Anik Yuesti
EMAS: Jurnal Ekonomi, Manajemen dan Bisnis Vol. 6 No. 11 (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.v6i11.13014

Abstract

The globalization of healthcare has led to the emergence of medical tourism as a rapidly expanding industry, with countless marketing themselves as medical destinations. This study explores the intersection of healthcare and global marketing, analyzing how nations promote their medical services to attract international patients. It examines key marketing strategies, target markets, branding efforts and the implications of global healthcare promotion. The paper highlights the opportunities, ethical considerations and competitive challenges involved in marketing healthcare across borders.
BEHAVIORAL FACTORS INFLUENCING COUNTRIES’ BUSINESS PRACTICES: THE ROLE OF DIGITAL TRANSFORMATION Anik Yuesti; Dennis V. Madrigal; Hazel S. Osano
EMAS: Jurnal Ekonomi, Manajemen dan Bisnis 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.
Employee-Centric Corporate Social Responsibility in Philippine Private Higher Education: Engagement, Inclusion, and Internal Social Impact as A Quality Strategy Hazel S. Osano; Anik Yuesti; Joel Arante Alve
EMAS: Jurnal Ekonomi, Manajemen dan Bisnis Vol. 7 No. 8 (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.v7i8.14756

Abstract

This study examines employee-centric corporate social responsibility (CSR) as quality infrastructure in Philippine private higher education institutions (HEIs). It addresses a persistent managerial problem: employee well-being initiatives often exist as isolated activities, while workload design, psychosocial risk, inclusion, employee voice, and professional development remain weakly integrated into governance and quality assurance. A qualitative documentary synthesis was conducted using a purposively assembled corpus of 14 sources published from 2020 to 2024, comprising Philippine higher education policies and accreditation guidance, international standards and policy documents, and peer-reviewed studies and reviews. The sources were analyzed through structured coding, cross-source comparison, and contribution-oriented interpretation across five domains: workload fairness, psychosocial safety, inclusion and dignity, employee voice, and capability development. The synthesis identifies three central findings. First, workload transparency and recognition of allied tasks form the operational foundation of credible internal CSR. Second, psychosocial support produces limited value when institutions address symptoms but leave organizational hazards unchanged. Third, employee voice and leadership follow-through connect internal CSR to service continuity by enabling risks to be identified before they affect students. The study proposes that employee-centric CSR creates internal social impact when it is embedded in decision rights, monitoring routines, and quality assurance rather than delivered as stand-alone welfare programs. The findings offer a practical governance framework for private HEI leaders while avoiding causal claims that cannot be supported by documentary evidence.
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