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Rahma Wahdiniwaty
Universitas Komputer Indonesia, Bandung
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Contemporary Mask Theory: The Study of Behavior and Personality – A Behavioral Approach to Management and Accounting Deri Firmansyah; Dwinanto Priyo Susetyo; Rahma Wahdiniwaty; M. Yani Syafei; Abdisamad Abdirahman Omar
Electronic Journal of Education, Social Economics and Technology Vol 5, No 2 (2024)
Publisher : SAINTIS Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33122/ejeset.v5i2.245

Abstract

The mask of theory speaks of something more vague than the face of nature. The contemporary theoretical mask in this study adopts Mask behavioral approach to management and accounting in organizations. The potential impact caused by the personality of an individual wrapped in falsehood behind the face of the mask on the organizational climate and organizational performance, was also reviewed. To meet this objective, systematic literature review in the style of narrative review (NR) is carried out on several journals that contain relevant content. Findings, behavior, and interactions in the organizational environment are also inseparable from masks or personas. If the connotation is negative by prioritizing pretense and falsehood, perhaps hypocrisy will grow and lose trust among individual employees, accountants and leadership or may be able to collapse team solidarity and organizational strength. On the basis of any fraud model, financial fraud in organizations is inseparable from the aspect of individual work behavior personally or as a work team or cooperation in other parties internally and externally, opportunities seem to exist to be created by using masks so that they can still be trusted by other parties so that they are not seen in realizing their negative ideas, There are certain patterns of behavior that individuals usually show when fraud is. The implication is that whenever it is necessary to have our initiation and sensitivity to the behavior and temptation of an elegant personality in a mask, of course this is for those who describe compromise with the face of hypocrisy. The novelty of the narrative model in this paper is also explained.
INTEROPERABILITAS SISTEM SYARIAH DALAM PELAYANAN RUMAH SAKIT: PENDEKATAN MANAJERIAL UNTUK PENINGKATAN KUALITAS LAYANAN DAN EFISIENSI OPERASIONAL Mulyadi Muchtiar; Eddy Soeryanto Soegoto; Rahma Wahdiniwaty; Adam Mukharil Bachtiar; Irfan Dwiguna Sumitra
Media Riset Bisnis Ekonomi Sains dan Terapan Vol 5, No 2 (2026): Media Riset Bisnis Ekonomi Sains dan Terapan
Publisher : Taksasila Edukasi Insani

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.71312/mrbest.v5i2.831

Abstract

JKN demands cost-efficiency while syariah hospitals must uphold Islamic values consistently.  Interoperable syariah systems in INA-CBGs-based JKN hospitals are examined for their influence on managerial practice, service quality, and operational efficiency. This research using a mixed-method, multi-case study in private Type B and C syariah hospitals. Syariah interoperability is operationalized as the alignment of syariah values and policies, governance, and hospital information systems with clinical and administrative processes, measured through Likert-scale surveys and qualitative analysis of open-ended responses and documents. Syariah values, policy frameworks, integration of MUKISI/DSN-MUI standards, managerial practices, service quality, and efficiency are all rated high, and efficiency initiatives are not perceived to erode syariah compliance. Nonetheless, JKN’s prospective payment generates tensions between cost containment and justice for the poor in high-cost cases, so strong syariah interoperability and data-driven management improve Islamic service quality and efficiency but cannot fully resolve conflicts with maqashid al-syariah.Keywords: Sariah hospital interoperability, Hospital management, JKN national health insurance, Service quality, Operational efficiency
Co-Authors Abdisamad Abdirahman Omar Adam Mukharil Bachtiar Deri Firmansyah Dwinanto Priyo Susetyo Eddy Soeryanto Soegoto Irfan Dwiguna Sumitra M. Yani Syafei Mulyadi Muchtiar