Assessing the Effect of GST on Healthcare Costs: A Study of Hospitals and Diagnostics Services

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Goods and services tax is one of the remarkable policy changes in India that has tapped on almost all sectors, ranging from healthcare. The impact of GST particularly on hospitals and the costs incurred on diagnostic services forms the core of this research. The study will seek to establish modifications in cost structures, service cost, and accessibility of the patients after the implementation of GST. The analytical approach of the current study is qualitative and quantitative to painting an integrative picture. It consists of interviews with managers of the analyzed hospitals as well as the providers of diagnostic services accompanied by quantitative analysis before and after the introduction of GST. To generalize the results, fifty hospitals and forty diagnostic centers have been selected after considering a mix of both urban and semi-urban centers. The study employs Statistical Package for the Social Sciences (SPSS) in quantitative data analysis and the qualitative data analysis involves thematic coding. Closely examined are fluctuations in the cost of core services, tax on citizens’ expenditure, and shifts in the patient influx. The initial study results indicate that the cost increase of diagnostic ambulatory care services has been slightly rising, especially in urban areas, and the effects on hospitals have been variable depending on the type of service. The paper establishes that GST has integrated taxation although the direct and indirect impacts of this reform on the costs of health care require policy action from the government to foster equitable provision of health care services.

The Effect of Product Quality, Service Quality, Service Recovery on Customer Satisfaction and Customer Loyalty in Business to Customer (B2C), Case Study of AMA Group Bandung

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The research has the aim of seeing the relationship and effect between the variables of Product Quality, Service Quality, and Service Recovery on customer satisfaction and loyalty at AMA Group Bandung which focuses on Business to Costumer (B2C) and finding solutions to business problems that exist in AMA Group, namely the instability of AMA Group’s sales revenue. This research includes quantitative and qualitative. In this study were AMA Group B2C customers Population. The sample was 100 AMA Group. Data collection using some techniques by researcher used include interviews, observation, internal analysis (Segmenting, Targeting, Positioning and Marketing Mix) and external analysis (PESTEL analysis, Competitor analysis), and also use customer analysis obtained through the use of questionnaires. The method used by researchers in this study using Validity analysis, Reliability analysis, Descriptive Analysis, and path analysis. Researchers in this study used an analytical tool is smartPLS. The analysis results by this researcher indicate that there is an influence between the variables of Product Quality, Service Quality, and Service Recovery on customer satisfaction and customer loyalty.

A Scenario Thinking Approach to Developing Strategy for PT. XYZ (Persero) Tbk

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The COVID-19 pandemic has had a tremendous impact on the entire industry, including the aviation industry. Based on data from the Directorate General of Civil Aviation, aircraft passengers have decreased by 61% compared to 2019. This has made airlines around the world suffer losses from business development. As many as 43 commercial airlines experienced bankruptcy throughout 2020 due to COVID-19. This study will discuss how PT. XYZ responds to this phenomenon by using a scenario planning approach to generate strategic flexibility and discuss the issues of what conditions must be implemented and what must be done to enable the company to implement strategic changes. Such changes occur when companies formulate and implement new strategies. This research method is qualitative, with annual report case studies and interviews involving expertise in the social, economic, technological, environmental, and political fields.

Modeling Volatility Asymmetry in Government-Owned Stocks: Evidence from Value at Risk Estimation in Indonesia

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This study evaluates the comparative effectiveness of four volatility models—EWMA, GARCH(1,1), EGARCH, and TGARCH—in estimating daily Value at Risk (VaR) for a portfolio of Indonesian state-owned enterprise (SOE) stocks over the period 2019–2024. Motivated by the rapid growth of retail investor participation and increasing exposure to market risk in Indonesia’s emerging capital market, the research addresses a critical gap in empirical risk modeling for government-owned equities. A key contribution of this study lies in the integration of asymmetric GARCH-family models with Student-t innovations into a VaR estimation framework, tailored specifically to SOE stocks—an approach seldom explored in the Southeast Asian context. The analysis uses daily return data from ten liquid, sectorally diverse SOEs. Volatility is estimated via parametric methods, assuming a normal distribution for EWMA and Student-t distributions for GARCH-type models. Model accuracy is evaluated through in-sample and out-of-sample backtesting, employing MAE, RMSE, and the Kupiec and Christoffersen tests. The findings indicate that GARCH(1,1) performs most reliably at the 95% confidence level, while TGARCH demonstrates superior performance at the 99% level, particularly in capturing downside risk. EGARCH tends to produce conservative estimates, whereas EWMA underestimates tail risk. The results support a dual-model strategy for operational monitoring and capital risk management.

Strategic Multi-Factor Root Cause Analysis for Lead Time Optimization in Jewellery Manufacturing

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One of the strengths that company need to have been the ability to release new models faster than competitors. It will give the opportunity for the company to capture the market share. However, company need to have a quick mass producing for the new models after prototype released to the market. Slow mass producing will open the window for the competitor to imitate the prototype and give the chance for them to capture all the markets if they have quicker mass-producing time. This issue happens in jewellery companies in Indonesia, one of the companies is XYZ Company. Prototype models from XYZ company are widely imitated by competitors who have faster production time. To overcome this issue, company need to analyse the root cause of slow mass production process in the company. Based on this analysis, recommendations can be given to the company and applied to accelerate the production process so the company will not lose the market anymore. The root cause analysis was conducted by using a fishbone diagram with a case study in XYZ company. Through the analysis, it can be seen that the root cause of the slow production time is due to lack of human resources thar involved in production. Based on this finding, series of measures such as hiring additional employees and implementing the overtime hours for the employee can be applied to speed up the production time and even increase the capacity.