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All Journal Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Hasanuddin Economics and Business Review International Journal of Business and Applied Economics (IJBAE)
Permana, Nalendra Bhayu
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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Implementation of Risk Management in an Effort to Realize the Good University Governance Principles Permana, Nalendra Bhayu; Haliah, Haliah; Kusumawati, Andi; Pertiwi, Meilani Intan; Ihlashul’amal, Muhammad
Hasanuddin Economics and Business Review VOLUME 8 NUMBER 2, 2024
Publisher : Faculty of Economics and Business, Hasanuddin University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26487/hebr.v8i2.5776

Abstract

This study examines the implementation of risk management at Hasanuddin University in its efforts to realize Good University Governance (GUG) principles, such as transparency, accountability, and efficiency. Using a qualitative approach, data were collected through in-depth interviews, document analysis, and observations involving key university stakeholders. The findings show that while the university has established formal risk management frameworks, several challenges persist. These include resource limitations, inconsistent communication between departments, and a lack of a risk-aware culture. Despite these obstacles, the implementation of risk management has contributed positively to enhancing transparency and accountability by providing systematic processes for identifying, assessing, and mitigating risks. However, full integration with the broader governance system remains incomplete. To fully leverage risk management in supporting GUG principles, the university must promote greater stakeholder involvement, improve resource allocation, and ensure stronger alignment between risk management and governance strategies. These findings offer valuable insights for higher education institutions aiming to enhance governance through effective risk management.
Implementation of Risk Management in an Effort to Realize the Good University Governance Principles Permana, Nalendra Bhayu; Haliah, Haliah; Kusumawati, Andi; Pertiwi, Meilani Intan; Ihlashul’amal, Muhammad
Hasanuddin Economics and Business Review VOLUME 8 NUMBER 2, 2024
Publisher : Faculty of Economics and Business, Hasanuddin University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26487/hebr.v8i2.5776

Abstract

This study examines the implementation of risk management at Hasanuddin University in its efforts to realize Good University Governance (GUG) principles, such as transparency, accountability, and efficiency. Using a qualitative approach, data were collected through in-depth interviews, document analysis, and observations involving key university stakeholders. The findings show that while the university has established formal risk management frameworks, several challenges persist. These include resource limitations, inconsistent communication between departments, and a lack of a risk-aware culture. Despite these obstacles, the implementation of risk management has contributed positively to enhancing transparency and accountability by providing systematic processes for identifying, assessing, and mitigating risks. However, full integration with the broader governance system remains incomplete. To fully leverage risk management in supporting GUG principles, the university must promote greater stakeholder involvement, improve resource allocation, and ensure stronger alignment between risk management and governance strategies. These findings offer valuable insights for higher education institutions aiming to enhance governance through effective risk management.
THE EFFECT OF USING CHAT GPT ON THE COMPETENCE OF ACCOUNTING STUDENTS Mediaty, Mediaty; Habbe, Abd. Hamid; Anggreani, Anne Kurry; Amelia, Eka; Sam, Andi Aliyyah Ramadhani; Permana, Nalendra Bhayu
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 14 No. 2 (2025): JUNI
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jm.v14i2.3087

Abstract

Introduction: This study aims to analyze the effect of using ChatGPT on the competence of accounting students at Hasanuddin University. In the era of rapid information technology revolution, ChatGPT as one of the artificial intelligence (AI) technologies has become a significant tool in the world of education, including accounting education. Methods: This study uses a quantitative approach with an explanatory method to test the hypothesis about the relationship between the use of ChatGPT and student competence. Data were collected through distributing online questionnaires to Master of Accounting students and analyzed using the SmartPLS application. Results: The results showed that the use of ChatGPT has a positive and significant influence on improving student competence, especially in the aspects of analysis and understanding of accounting concepts. The findings support the importance of integrating AI technology in learning to improve the effectiveness of accounting education, although it also highlights the need for wise use to prevent potential negative impacts, such as reduced critical thinking skills. This research provides an empirical contribution to the development of learning strategies that integrate technology with academic ethical values. Keywords: ChatGPT, Student Competency, Accounting
The Influence of Technology in the Development of Information Systems on the Field of Management Accounting Syamsuddin, Syamsuddin; Permana, Nalendra Bhayu; Sundari, Sri; Nur, Hamzah Fansyuri
International Journal of Business and Applied Economics Vol. 3 No. 6 (2024): November 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ijbae.v3i6.12153

Abstract

The purpose of this article is to examine the impact of advancements in information technology on management accounting. The study employs descriptive qualitative methods and a literature review. Findings indicate that technological progress has led to significant transformations in the business sector. Various information systems now incorporate emerging technologies, including electronic data processing systems, data processing systems (DPS), decision support systems (DSS), management information systems (MIS), expert systems (ES), and accounting information systems (AIS). Information technology development also affects management accounting, as it generates information essential for planning, control, and decision-making processes. Consequently, the influence of information technology on management accounting can either benefit or challenge businesses.
Co-Authors Abd. Hamid Habbe, Abd. Hamid Amelia, Eka Anggreani, Anne Kurry Haliah, Haliah Ihlashul’amal, Muhammad Kusumawati, Andi Mediaty Meilani Intan Pertiwi Nur, Hamzah Fansyuri Pertiwi, Meilani Intan Sam, Andi Aliyyah Ramadhani Sundari, Sri Syamsuddin Syamsuddin