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All Journal JURNAL AKUNTANSI KEUANGAN DAN MANAJEMEN Studi Ekonomi dan Kebijakan Publik
Putu Gede Denny Herlambang
Universitas Ngurah Rai, Bali, Indonesia
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Mathematics Social Sciences

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Strengthening the Panca Budhi Indriya through Local Wisdom for the Competitiveness of Tourism MSMEs I Gusti Putu Agung Widya Goca; Ni Nyoman Sudiyani; Putu Gede Denny Herlambang; Luh Ayu Susila Wati; Khoirunnisa Etta Argiatna
Jurnal Akuntansi, Keuangan, dan Manajemen Vol 7 No 2 (2026): Maret
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/jakman.v7i2.5406

Abstract

Purpose: This study aims to develop a model that links the local wisdom values of Panca Budhi Indriya with innovation capability to improve the competitive advantage of tourism SMEs in Bali. This study focuses on how cultural values foster innovation and strengthen market positioning. Methodology/approach: The study will be conducted in three districts/cities in Bali, involving 150 tourism SMEs in the culinary, handicraft, and local accommodation sectors. A quantitative approach with an explanatory survey design was used. Data will be collected through questionnaires developed from the literature and validated by experts. Structural Equation Modeling (SEM) with SmartPLS or AMOS will be applied to test relationships and mediation effects. Results/findings: The expected results are as follows: (1) local wisdom values have a significant positive effect on innovation capability; (2) innovation capability enhances competitive advantage; and (3) innovation capability mediates the relationship between local wisdom and competitive advantage. This study generates a tested conceptual model of culture-based SME competitiveness. Conclusions: Panca Budhi Indriya, as part of Balinese cultural heritage, represents not only tradition but also a strategic resource that strengthens competitiveness when integrated with innovative capability. Limitations: The study is limited to SMEs in the tourism sector in Bali and relies on self-reported data, which may contain biases. Contributions: This study enriches the Resource-Based View (RBV) theory from a cultural perspective and provides practical guidance for SMEs, policymakers, and tourism programs to integrate cultural values into innovation strategies.
Optimizing Hospital Financial Performance Through Claims Management and Internal Control: Manah Shanti Mahottama Hospital, Bali I Made Darmada; Nyoman Dwika Ayu Amrita; Putu Gede Denny Herlambang
Studi Ekonomi dan Kebijakan Publik Vol 5 No 1 (2026): July
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/sekp.v5i1.7206

Abstract

Purpose: This study aims to analyze strategies for optimizing the financial performance of Manah Shanti Mahottama Hospital, Bangli, Bali, by examining BPJS Health claim effectiveness and internal control robustness.Research Methodology: This study employed a mixed methods approach using a sequential explanatory design. Quantitative data were obtained from hospital financial reports for 2019–2025 and analyzed to examine the relationships among claim effectiveness, internal control robustness, and financial performance. Qualitative data were collected through in-depth interviews with 12 key informants to identify factors contributing to claim returns and operational challenges.Results: The findings indicate that effective BPJS Health claim management significantly improves hospital financial performance, while robust internal controls strengthen both claim effectiveness and financial outcomes. Claim returns averaged 8.73% annually and were mainly associated with incomplete medical records, INA-CBGs coding errors, and late claim submissions. These findings highlight the importance of integrated claim management, internal control, and operational improvement.Conclusions: Strengthening claim management and internal controls is essential for improving hospital financial sustainability. The findings support the development of the OPTIMA strategy as an integrated approach to improving claim processes, information systems, and adaptive management.Limitations: This study focuses on a single hospital, limiting the generalizability of the findings to other healthcare institutions.Contributions: This study contributes to hospital financial management literature by proposing the OPTIMA framework, which integrates process optimization, information technology, and adaptive management to strengthen claim effectiveness and financial performance.
Co-Authors I Gusti Putu Agung Widya Goca I Made Darmada Khoirunnisa Etta Argiatna Luh Ayu Susila Wati Nyoman Dwika Ayu Amrita Sudiyani, Ni Nyoman