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All Journal Juara: Jurnal Riset Akuntansi International Journal of Applied Science and Sustainable Development (IJASSD) EMAS: Jurnal Ekonomi, Manajemen dan Bisnis
Sorongon, Chris G.
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ATTITUDE OF PHYSICIANS TOWARDS MEDICAL FINANCIAL DECISION-MAKING: NAVIGATING THE INTERSECTION OF ECONOMICS AND HEALTHCARE Sorongon, Chris G.; Madrigal, Dennis V.; Yuesti, Anik
EMAS 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 Sorongon, Chris G.; Yuesti, Anik
EMAS 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 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.
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.
Co-Authors Anik Yuesti Divinagracia, Sheryl S. Madrigal, Dennis V. Ni Luh Nyoman Sherina Devi