scholarly journals Healthcare Governance Design in Blockchain

2020 ◽  
Vol 3 (2) ◽  
pp. p32
Author(s):  
George Garritsen ◽  
Jan Veuger

As a technology, Blockchain will make an important contribution to organizing differently within profit, non-profit organizations and society. The aim of this reorganization is to reduce the pressure of regulation and work by digitally regulating the trust that is now often given by third parties. In addition, Blockchain goes over and through various processes, as a result of which third parties are no longer directly necessary due to the different organization of trust. What does organizing differently now mean for the use of coordination as a mechanism to steer organizations? This article, based on a thorough literature study will give an answer to this question. We looked at how coordination problems can be minimized by organizing it differently. Organizing differently here means no longer working from a central network but collaborating within a decentralized network with Blockchain as the technology. The interaction between the type of organization, the organizational policy, the processes, applications and infrastructure is essential in this respect, in which interoperability plays an important role. Blockchain ultimately contributes to reducing the response time of organizations, which in turn increases their adaptive capacity and therefore makes it possible to respond more quickly to changing market conditions, which are currently also occurring in the healthcare sector.

2019 ◽  
Vol 3 (2) ◽  
pp. 1-6
Author(s):  
Hari Sugiyanto

The Indonesian government has applied the accrual basis in preparing its financial statements. However, it is possible to implement fund accounting. In the PP Conceptual Framework Number 71 Year 2010 it is stated that the Indonesian government can apply fund accounting for control purposes. Fund Accounting is an accounting system that is often used by non-profit organizations and public sector institutions, including government. The system is a method of recording and displaying entities in accounting such as assets and liabilities which are grouped according to their respective uses.This study aims to determine the relevance of the application of fund accounting in Indonesia and conduct a literature study on fund accounting practices in the United States government.Although the Indonesian government has applied accrual-based accounting, it does not rule out the possibility that fund accounting will be applied. Of course the authorized entity needs to draw up relevant regulations so that the accounting of funds is relevant to the implementation of accrual-based government accounting.


Author(s):  
Suryadiputra Liawatimena

The aim of this study is to use Radio Frequency technology to facilitate human activities, especially used in Busway entrances. In this research methodologies used include field survey to the BP Transjakarta; literature study by reading manuals, text books, journals, and articles on the Internet, and conduct laboratory experiments on the Bina Nusantara University Hardware Research Laboratory in designing and making the minimum system . Based on the results of an experiment and taking data on the minimum system, it can be concluded in general the performance of the system is running well, but the response time was not optimal. Some improvements to the system needed to improve system performance, such as raising response time, improved data security, and online systems. 


Wahana ◽  
2021 ◽  
Vol 24 (1) ◽  
pp. 12-32
Author(s):  
Suwardi Suwardi

Private Universities that were established by society through nonprofit institution have autonomy in managing their finances. Autonomy gives rise to the diversity of Private Universities’ financial statement. The government provides a tax exemption facility for the remnant of nonprofit institutions engaged in education with certain conditions, regulated by PMK 80/PMK.03/2009. This research was conducted to analyze the effect of the quality of the financial statements of Private Universities  on the execution of the tax exemption facility. Research was conducted by literature study method. The result of the research shows that the quality of the Private Universities’ financial statements  affect the execution of PMK 80/PMK.03/2009. Therefore, financial statements standardization and remnant recording regulation for Private Universities is needed, in order to optimizing the execution of the tax exemption facility given to educational institutions and to make sure the facility is given appropriately. The data collection technique used is literature study. This research use qualitative methods  in analyzing data and facts about private universities’ management and the taxation policies of non-profit organizations.


2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Lita – Dharmayuni ◽  
Lita – Dharmayuni

Purpose This study aims to look at how the intention of a person when facing a dilemma to choose a good outcome (utilitarian) or a good and ethical process regardless of the outcome (deontological) by raising the case of PT. Asuransi Jiwasraya (Jiwasraya). Design/methodology/approach This study was conducted using a literature study method where researchers will analyze through previous research and news related to ethics, psychology and Jiwasraya cases. Findings In the Jiwasraya case, it can be said that the deontology principle has been violated, but the utilitarian principle also cannot provide benefits to the parties who should benefit, namely, the premium payers and the owners of third parties funds. In terms of intentions, at first, Jiwasraya’s management may intend to save and provide benefits to customers and the public who deposit funds at Jiwasraya (utilitarian principle). However, over time, managers choose to “allow” conditions to occur and even begin to engage in activities to take advantage of certain parties and groups by taking policies that are not by the rules (violating deontological principles) for personal gain. Research limitations/implications This study only discusses the Jiwasraya case through financial and accounting reports. Future studies can continue this research by looking at the Jiwasraya case through the law and legislation to obtain a complete picture. Practical implications With this research, it is hoped that the authors can better understand that the dilemma the author faces is rooted in the limitations of the abilities as humans; the ethics will influence all intentions for the choices the authors make. Originality/value This research uses case studies that occurred in Indonesia, the discussion is carried out using a utilitarian and deontological approach that has never been discussed regarding the Jiwasraya case before.


2018 ◽  
Vol 11 (9) ◽  
pp. 23 ◽  
Author(s):  
Anna Eugenia Omarini

Mutated market conditions, the advent of new players and digital technologies, and a significant regulatory push, are profoundly changing the banking industry. Banking business models may shift significantly from a pipeline, vertical, paradigm, to open banking models where modularity can be an opportunity for banks. Not only are the abovementioned factors representing a threat to the traditional model, but also they are spurring significant new opportunities to pursue new revenue streams. Those opportunities are exploited through new banking paradigms that entail higher levels of openness towards third parties and a crescent number of modular services bundled together. Models can go to mere compliance with the prescriptions of openness of PSD2, to the inclusion of new services, the opening of the banking core and data, and the aggregation of those within a platform experience. Value is created in platforms through economies of scope in production and innovation.This paper has explored the evolution of Fintech and Techfin in the market and the emergence of platform models in banking. It has investigated the evolution of that concept, also introducing an interesting banking case (BBVA), which gives several insights on the choices made toward a Banking-as-a-Platform model within the context of Fintech and Open Banking.


2020 ◽  
Vol 16 (1) ◽  
pp. 155-172
Author(s):  
Brent McKenzie ◽  
Emily Hunter

PurposeThe focus of this research is to present a case study of a small Latvian-based non-profit organization (NPO), O fonds (Oncology Foundation), and how they are an exemplar of the challenges facing NPOs in countries that do not have a strong history of NPO success. The research is supported through primary data collection of multiple interviews and correspondence with the key informant of O fonds, the CEO. These insights were supported with secondary data analysis of the history of NPOs in emerging markets, as well as the history of cancer screening in Latvia.Design/methodology/approachIn order to address the gap in the existing research literature, a single firm case analysis was selected to provide the context of the study. A series of semi-structured questions focused on O fonds branding and rebranding activities were posed to the CEO of the firm. Subsequent personal interviews were conducted to analyze and interpret the original results. This primary data were linked to secondary data about the practices of O fonds, NPOs in Latvia and the roles and challenges of NPOs in emerging markets.FindingsThe analysis of the findings from the primary data collection found that O fonds' rebranding effort helped to achieve a more stable and significant place for NPOs in the healthcare sector in Latvia and of equal importance with the Latvian general public. Tangible results included more financial support from donors, with an added benefit of increased joint marketing activities with corporate donors. Furthermore, active involvement with O fonds and medical professionals resulted from the rebrand. Also, there was an increase in referral patients to O fonds so they could attempt to get these people support for cancer screening.Research limitations/implicationsQuestions as to issues of validity from the use of a single case study, and greater issues with a single case, single interview method are acknowledged. This potential limitation, with respect to this study, was deemed to be lessened based on the use of multiple interviews and sourcing of secondary company material with the CEO of O fonds. Further support by way of sharing of a secondary data, and organizational insights helped to address any major limitations in the research methodology, as helpful information and materials that might not have been readily available, or unavailable without this level of trust, could be obtained.Practical implicationsExploring how NPOs can rebrand their firm to better meet the needs of society and be most impactful will contribute to both managerial practice and academic literature. By examining how a non-profit rebranding process occurs, in an emerging economy, and determining how effective rebranding can be utilized as a turnaround strategy, is a contribution of this research. Given the limited non-profit rebranding literature, particularly in emerging markets, this study provides exploratory insights within a new context to help propel the field of knowledge.Social implicationsNPOs have been shown to play a valuable role in communities across many regions of the world as NPOs enable citizens to come together to collectively work toward a common goal with the purpose of bettering society. With respect to the focus on O fonds their aim of increasing early detection of cancer continues to rise, but more positively, the incidents of treatable cancer are also rising as the result of the former. Regrettably, this positive trend in increased cancer screening does not equate to lower mortality rates across all countries, particularly countries in emerging markets such as Latvia.Originality/valueThis is one of the first known studies of an NPO in the emerging market of Latvia, in general, and in the Latvian healthcare sector specifically. As there is a dearth of research in this field of study, and the fact that NPO growth is a critical component of society growth in emerging markets, there is an important contribution to be made to both practice, and society, from the findings from this research.


2019 ◽  
Author(s):  
Robert Mahler

Cost bearers in the healthcare sector have to prevent fraudulent invoicing by third parties at their expense so as not to expose themselves to breach of trust under German law. However, not all of them are equally committed to protecting the money of insured people and taxpayers against fraudulent practices. In this book, the author, whose investigation of a nationwide healthcare fraud scandal was extensively covered by the media, draws attention to this issue. Starting with a description of Germany’s dual healthcare system and typical manipulations regarding the invoicing of healthcare services, he highlights the risks under criminal law that cost bearers face in connection with fraudulent invoicing. He vividly combines the highly complex issues of health law and criminal law with reference to current legal practice. The book makes for insightful reading, not just for health insurance professionals but also for healthcare providers and legal practitioners.


2016 ◽  
Vol 29 (6) ◽  
pp. 878-888 ◽  
Author(s):  
Madeleine Audet ◽  
Mario Roy

Purpose The purpose of this paper is: to report on an experiment in building up inter-organizational collaboration between healthcare organizations; and to identify how structure and some of the components of the strategic community (SC) approach to organizational change can have a long-term impact on inter-organizational collaboration. Design/methodology/approach This paper resulted from participative action-research held from 2007 to 2013. A systematic collection of data (field notes, 746 hours of observations, proceedings, 186 interviews, journals, focus groups, discussion forums) was conducted in the various cycles of the action-research. Findings Adapted to the healthcare sector, the SC has taken the form of a temporary inter-organizational collaboration structure composed of health professionals, first-level managers, general practitioners, specialized doctors, and non-profit organization representatives. The SC approach appeared to be an efficient strategy for taking action. Practical implications The SC approach appeared to be appropriate for cases where the inter-organizational collaboration had clearly declined, where several other attempts had failed, and where the care trajectory involved vulnerable clients who had to travel between different service points for the required care. Originality/value This study illustrates how SC helps to significantly improve inter-organizational collaboration in the healthcare sector. It likewise acknowledges the relevance of Thomson and Perry’s (2006) work in analyzing and emphasizing the dimensions required to ensure successful inter-organizational collaboration.


2019 ◽  
Vol 4 (2) ◽  
pp. 141
Author(s):  
Ellen Agustine Saputra

<strong>Abstract</strong><br />Creative Journal Design as the Dream Setting Canvas Supporting Media. Dream Setting Canvas is a dream achievement media for young people’s dream achievement, which has been applied to several empowerment programs in several non-profit organizations such as Wahana Visi Indonesia and East Bali Poverty Project. In its application, Dream Setting Canvas has weaknesses, of which the target audience has difficulty in analyzing dreams, strategies, and time without assistance. Moreover, without understanding the true essence of analyzing dreams, strategies and time, this method is not completely effective in helping young people achieve and realize their dreams. This research used qualitative research methods. Data collection used literature study, exploration, interviews with interviewees as well as distributes surveys both offline and online. The research results showed that the creative journals design could support<br />the target audience to understand the topic and definition of each block in the Dream Setting Canvas.<br /><div> </div><div> </div><div> </div><div> </div><strong>Abstrak</strong><br />Perancangan Creative Journal sebagai Media Pendukung Dream Setting Canvas. Dream Setting Canvas merupakan media pencapaian mimpi anak muda yang sudah diterapkan pada beberapa program empowerment di beberapa organisasi non-Profit seperti Wahana Visi Indonesia dan East Bali Poverty Project. Pada penerapannya, Dream Setting Canvas memiliki kelemahan, di mana target audiens kesusahan dalam menganalisis mimpi, strategi, serta waktu tanpa pendampingan. Selain itu, tanpa<br />memahami esensi sebenarnya dalam menganalisis mimpi, strategi serta waktu, metode ini tidak sepenuhnya efektif dalam membantu anak muda mencapai dan merealisasikan mimpinya. Penelitian ini menggunakan metode penelitian kualitatif. Pengumpulan data menggunakan studi literatur, eksplorasi, wawancara dengan narasumber serta membagikan survei baik secara offline maupun online. Hasil penelitian menunjukkan<br />bahwa perancangan creative journal dapat mendukung target audiens untuk memahami topik dan definisi setiap blok pada Dream Setting Canvas


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