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All Journal Proceeding of National Conference on Accounting & Finance Journal of International Conference Proceedings Global Economics: International Journal of Economic, Social and Development Sciences
Yudi Hartono
Universitas Mulawarman
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Electrical & Electronics Engineering Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media

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Financial Independence of a Public Hospital as Regional Public Service Body During COVID-19 Pandemic Rita Damayanti; Dominggus Paliling; Yudi Hartono; Wulan I. R. Sari; Cornelius Rantelangi; Dwi R. Deviyanti
Journal of International Conference Proceedings (JICP) Vol 5, No 3 (2022): 2022 BICAB International Conference Proceeding
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/jicp.v5i3.1853

Abstract

The continuity of quality health services supported by financial independence is the focus of research. Whether during the COVID-19 pandemic, public hospitals could be financially independent is an important question for this research. Study aims to assess the financial independence at public hospital as the regional public service body (BLUD) during COVID-19. This study uses a comparative descriptive approach by comparing data before and during the COVID-19 pandemic. The secondary data used are financial reports, patient visit data, and reports on the results of the community satisfaction index (IKM) survey from the Public Hospital AM. The results show that financial independence and community satisfaction for services have better impact to public hospital during COVID-19. Although patients gave a satisfied assessment of health services, the pandemic period had a negative impact on decreasing patient visits. In short, the decreasing number of patients does not affect financial independence and the quality of health services in public hospitals, on the contrary, it increases. This means that there is an increase in income from other sources that are not directly related to health services.Keywords: Community Satisfaction Index, COVID-19 Pandemic, Financial Independence, Health Services, Public Hospital, Public Service Body, Quality of Services.
Akuntansi lingkungan: suatu tinjauan pemanfaatan eco enzyme untuk pengobatan Penyakit Mulut dan Kuku (PMK) sapi di Malang Jamaluddin Jamaluddin; Sri Mintarti; Rita Damayanti; Yudi Hartono; Randhi Akhdiyat
Proceeding of National Conference on Accounting & Finance Volume 5, 2023
Publisher : Master Program in Accounting, Faculty of Economics, Universitas Islam Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/ncaf.vol5.art3

Abstract

The first objective of this study was to determine the effectiveness of using eco-enzyme for treating nail and mouth disease (NMD) in cattle from the perspective of environmental accounting. The second is to find out the advantages and disadvantages of using eco-enzyme, and the third is to know the cost of production for making eco-enzymes. This eco-enzyme results from the fermentation of household organic waste, sugar, and water. Eco enzyme is environmentally friendly and has an impact on improving the quality of the environment. This type of research is a mixed method with a case study approach. This research was conducted in Malang because, in that area, there were cases of NMD which were treated using eco-enzyme. The results showed that the use of eco enzymes for the treatment of NMD was very effective. They can be seen from the cure rate of NMD treated with eco enzyme reaching 100%. The use of eco enzymes is highly recommended for the treatment of NMD, and to educate the public to protect the environment by using eco enzymes.
Interpreting the Budgeting Process of Social and Environmental Responsibility at PT Kaltim Industrial Estate Title Yudi Hartono; Anisa Kusumawardhani; Hariman Bone
Global Economics: International Journal of Economic, Social and Development Sciences Vol. 2 No. 3 (2025): September : Global Economics - International Journal of Economic, Social and De
Publisher : International Forum of Researchers and Lecturers

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70062/globaleconomics.v2i3.339

Abstract

This study aims to interpret the budgeting process in the policy-making of Social and Environmental Responsibility (TJSL) at PT Kaltim Industrial Estate (KIE). Using a qualitative-interpretive approach through a single instrumental case study, data were collected from interviews with key informants, observations, and document analysis. The findings reveal that TJSL budgeting at KIE is not merely a technical process but rather a complex arena of meaning negotiation. This process reflects the company’s efforts to respond to institutional pressures while simultaneously building social legitimacy. Five main themes were identified: (1) the interpretation of TJSL as a commitment to sustainability and Creating Shared Value (CSV); (2) the integration of TJSL into corporate strategy; (3) a bottom-up and participatory budgeting process; (4) priority setting influenced by institutional pressures and financial capacity; and (5) program evaluation involving external parties. The study concludes that the interpretation of TJSL has shifted from a symbolic obligation to a strategic investment, substantively integrated into corporate governance to ensure business sustainability.
Co-Authors Anisa Kusumawardhani Bone, Hariman Cornelius Rantelangi Dominggus Paliling Dwi Risma Deviyanti Jamaluddin Jamaluddin Randhi Akhdiyat Rita Damayanti Rita Damayanti Sri Mintarti Wulan Iyhig Ratna Sari