Sambas Ade Kesuma
Accounting Departement, Universitas Sumatera Utara, Indonesia

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Good university governance: experience from Indonesian university Risanty Risanty; Sambas Ade Kesuma
Jurnal Perspektif Pembiayaan dan Pembangunan Daerah Vol. 6 No. 4 (2019): Jurnal Perspektif Pembiayaan dan Pembangunan Daerah
Publisher : Program Magister Ilmu Ekonomi Pascasarjana Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (527.335 KB) | DOI: 10.22437/ppd.v6i4.6195

Abstract

The purpose of this paper is to discuss the concept of a good university governance. Particularly, this paper discuss the implementation of good governance in Indonesia and the principles used in achieving good governance in Indonesia. Education has developed from time to time and universities as higher education institutions also develop into a dynamic and modern institutions of knowledge. The concept of good university governance provides a guidance for the management of a university and the university should place itself in the middle of the public and the nation. The concept of university governance is originally derived from the good governance concept. The concept of university governance is a guideline for the university to achieve the vision and objectives as a professional institution. There are eight good university governance in Indonesia, namely transparency, accountability to stakeholders, responsibility, independence in decision making, fairness, quality assurance and relevance, effectiveness and efficiency, as well as non-profit. These principles need to be developed in all academic activities and the university management.
The structure and the leadership: The actualization of good management of Indonesian University Risanty Risanty; Sambas Ade Kesuma
Jurnal Perspektif Pembiayaan dan Pembangunan Daerah Vol. 7 No. 2 (2019): Jurnal Perspektif Pembiayaan dan Pembangunan Daerah
Publisher : Program Magister Ilmu Ekonomi Pascasarjana Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (356.835 KB) | DOI: 10.22437/ppd.v7i2.7653

Abstract

The objective of this paper is to discuss the concept of good university governance and the structure of university in Indonesia. In particular, the paper focuses on the structure of university in order to improve the good university governance in Indonesia. Good University Governance is basically setting the organizational structure, the process of business, as well as program and activities in the planning procedure. Leaders are different from managers. The leader is chosen and earned the academic leadership and the authority. Academic leaders are mandated to lead and a combination of academic leaders and managers. A university should apply academic leadership in every level. It is necessary to implement the checks and balances of executive authority, which can be performed by the university and faculty academic senate. Avoid conflicts of interest as well as multiple positions in implementing good governance in a university.
Business ethics: A connection to good corporate governance implementation Sambas Ade Kesuma; Risanty Risanty; Muhammad Husni Mubarok; Citra Marisa
Jurnal Perspektif Pembiayaan dan Pembangunan Daerah Vol. 8 No. 2 (2020): Jurnal Perspektif Pembiayaan dan Pembangunan Daerah
Publisher : Program Magister Ilmu Ekonomi Pascasarjana Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (454.792 KB) | DOI: 10.22437/ppd.v8i2.7877

Abstract

The main purpose of this study is to discuss business ethics and good corporate governance implementation. Business ethics is the foundation of good corporate governance implementation in a company. The existence of ethics in the company is expected to be a benchmark for measuring moral values, especially policies. It is also expected that the application of good business ethics elevates the implementation of good corporate governance. The establishment of supervisory institutions in public sector organizations is also expected to be the best way to eliminate the ethical violation. Thus, good business practices and the environment in Indonesia can be achieved.
An empirical look at the effect of service quality on online shopping customer satisfaction in Indonesia Risanty Risanty; Sambas Ade Kesuma; Juwita Agustrisna; May Hana Bilqis
Jurnal Perspektif Pembiayaan dan Pembangunan Daerah Vol. 9 No. 4 (2021): Jurnal Perspektif Pembiayaan dan Pembangunan Daerah
Publisher : Program Magister Ilmu Ekonomi Pascasarjana Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (723.273 KB) | DOI: 10.22437/ppd.v9i4.11044

Abstract

The main purpose of this study is to examine the relationship between service quality and online shopping customer satisfaction in Indonesia. This study is a quantitative and cross-sectional study with a survey method. This study's online shopping customers consist of undergraduate and postgraduate students in the Accounting Department of Universitas Sumatera Utara. The study used Likert scale questionnaires distributed to 400 respondents, and 295 questionnaires were obtained for data analysis. The study found that service quality has a positive and significant relationship with customer satisfaction. The study reveals that the elevation of excellent service quality on online shopping is the best solution for online shopping vendors to obtain customer satisfaction.
Local government financial performance: the effects of capital expenditure and intergovernmental revenue (The case of South Sumatra Province, Indonesia) Muhammad Husni Mubarok; Abdillah Arif Nasution; Sambas Ade Kesuma; Widyawati Pangestu
Jurnal Perspektif Pembiayaan dan Pembangunan Daerah Vol. 9 No. 6 (2022): Jurnal Perspektif Pembiayaan dan Pembangunan Daerah
Publisher : Program Magister Ilmu Ekonomi Pascasarjana Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (814.427 KB) | DOI: 10.22437/ppd.v9i6.11364

Abstract

The main purpose of this study is to examine the effects of capital expenditure and intergovernmental revenue on local government financial performance in South Sumatra Province, Indonesia. The result is expected to extend the knowledge about local government financial performance and different relevance of financial performance factors. Data on seventeen districts/cities in South Sumatra Province during 2014-2018 were used to test the research model. The data is sourced from the financial reports of the district/city government of South Sumatra province and the Central Statistics Agency. The analytical results showed that capital expenditure is statistically positive and has a significant effect on the financial performance of local governments. Meanwhile, the intergovernmental revenue is negative and significantly affects local government financial performance. Future studies should consider various variables that may influence the financial performance of local governments. Future studies could also use different methodologies such as focus groups and interviews.