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All Journal Juara: Jurnal Riset Akuntansi Jurnal Abdimas Mandiri EMAS
Alve, Joel Arante
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences

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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.
Co-Authors Anik Yuesti Ituriaga, Christian Angelo B. Madrigal, Dennis Villasor Menes, Carmen C. Ni Wayan Rustiarini Osano, Hazel S. Praptayani, Luh Anggie Deasy Setiawati, I Gusti Ayu Ety Villaronte, Christopher M.