scholarly journals Kendala Perbankan Dalam Meningkatkan Kapasitas Koperasi Melalui Pola Joint Financing

2020 ◽  
Vol 7 (1) ◽  
pp. 17-26
Author(s):  
Nisabilah Anjani ◽  
Tarsisius Murwadji ◽  
Bambang Daru Nugroho
Keyword(s):  
Corporate Governance ◽  
Modern World ◽  
Good Corporate Governance ◽  
The Government ◽  
Cooperative Relationship ◽  
Linkage Program ◽  
Analytical Writing

This paper aims to develop a joint financing method between banks and cooperatives in which cooperatives in globalization look increasingly lagging behind due to unfinished capital problems and a system that is still traditional at a time of increasingly modern world developments. Therefore, the government made regulations to overcome this problem by creating a Linkage Program. The problem is focused on the cooperative relationship at the Joint financing stage as one of the models of the Linkage program, between South Bandung Farmers Cooperatives with BPR Bandung Kidul. There are various problems in achieving fair and legal cooperation. The method used in this research is normative juridical analysis with descriptive analytical writing methods. This study concludes that the obstacles that hamper the Joint financing relationship, one of which is the ownership of majority shares by cooperatives that can harm the principle of prudence and good corporate governance of the bank. Secondly, in the joint financing relationship between cooperatives and banks in practice no agreements were carried out which could result in business interference by both parties.

Insider Trading Laws and Corporate Governance Impact on Investment Decision

2021 ◽  
Vol 3 (2) ◽  
pp. 126-137
Author(s):  
Sadaf Khan ◽  
Ubaid Ur Rehman
Keyword(s):  
Corporate Governance ◽  
Insider Trading ◽  
Positive Impact ◽  
Investment Decision ◽  
Investment Decisions ◽  
Future Research ◽  
Good Corporate Governance ◽  
Governance Practices ◽  
The Government ◽  
The Impact

This research aims to analyze the impact of insider trading laws and corporate governance on investment decisions. For this purpose, the data of 400 potential and actual investors employed who provided their feedback on a structured questionnaire. When the data is collected, it was cleaned. The normality of data and reliability of items were also checked and within limits. Simple Regression was applied to test hypotheses. It was concluded that the perception of insider trading laws and corporate governance have a positive impact on investment decisions. The study has wide implications and the government and corporation both can be beneficial from its insight and findings, and exercise good corporate governance practices and follow stringent insider trading laws. The study also paves the way for future research.

scholarly journals Pengaruh Good Corporate Governance dan Budaya Tri Hita Karana Pada Kinerja Bank Perkreditan Rakyat

2017 ◽  
pp. 17
Author(s):  
I Gusti Ayu Made Asri Dwija Putri ◽  
I.G.K.A Ulupui ◽  
Ni Gusti Putu Wirawati
Keyword(s):  
Corporate Governance ◽  
Regression Analysis ◽  
Sampling Method ◽  
Research Result ◽  
Economic Problem ◽  
Good Corporate Governance ◽  
Result Show ◽  
The Government ◽  
Cultural Effect

The purpose of this study, namely to obtain empirical evidence that the implementation of corporate governance affect the performance of “Bank Perkreditan Rakyat” ( rural banks), and the role of local culture “Tri Hita Karana “to the BPR’s performance. The population is all BPR located in Badung and Denpasar. The samples using purposive sampling method. The data in this study were collected using a questionnaire are distributed directly to the object of research. “BPR” number into the sample in this study was 65 Banks. Data analyzed by model Multiple Regression Analysis. The research result show that the principles of corporate governance and the local cultural effect on the performance of BPR in Badung and Denpasar. “Bank Perkreditan Rakyat”. The implication of the study is important for the government to solve the economic problem using Corporate Governance and Tri Hita Karana concept.  

scholarly journals Risk Based Bank Rating dalam Mengukur Tingkat Kesehatan Perbankan

2019 ◽  
Vol 3 (2) ◽  
pp. 114-123
Author(s):  
Neny Tri Indrianasari ◽  
Khoirul Ifa
Keyword(s):  
Corporate Governance ◽  
Financial Services ◽  
Time Series Data ◽  
Risk Profile ◽  
Series Data ◽  
Average Value ◽  
Good Corporate Governance ◽  
Source Data ◽  
The Government ◽  
Descriptive Method

The Financial Services Authority assesses the national banking industry in the better shape shown by some indicators, one of which the involvement of the Government in realizing economic growth. With the better banking conditions will marimbas Bank on growth Of Islamic Peoples. This research aims to know the level of health of bank Syariah BPR in East Java by using methods of Risk-Based Bank Rating. The assessment by the method of Risk-Based Bank Rating consists of four factors of risk profile, Good Corporate Governance, earning and capital of each bank. This research uses descriptive method quantitative approach to analyze the ratio-the ratio of the measured. The data type used is the time series data of the year 2015 – 2017. Source data obtained from the Financial Services Authority website (OJK). Data analysis techniques using analysis of Risk-Based Bank Rating (RBBR) consist of four-factor risk profile, Good Corporate Governance, earning and capital. The study concluded that the overall average value of NPF Bank Of Islamic People (BPRS) of 13.37% unhealthy, with an average overall rating Of Sharia Rural Banks ROA (BPRS) of 0.11% with the predicate less healthy and that the average overall rating Of Sharia Rural Banks CAR (BPRS) amounted to 28.47% with very healthy.

Corporate Governance: Principles and Objectives

1998 ◽  
Vol 2 (2) ◽  
pp. 18-22
Author(s):  
N. Vittal
Keyword(s):  
Corporate Governance ◽  
Board Of Directors ◽  
Financial Institutions ◽  
Code Of Conduct ◽  
Ethical Values ◽  
Good Corporate Governance ◽  
The Board Of Directors ◽  
Fundamental Value ◽  
The Government

Corporate Governance provides the fundamental value framework for the culture of an organisation which ensures efficient functioning of enterprises on sound ethical values and principles. Corporate governance has become a necessity, especially since 1991, when India made a U-turn in its economic policy and the revised policy of the government was aimed at attracting funds from foreign financial institutions. The primary resonsibiity of good corporate governance is that of the Board of Directors. For better corporate governance the boards should perform the role of monitoring the functioning of an organisation, without at the same time reducing the effectiveness of the management by interfering with their day-to-day matters. One of the impediments in the way of good corporate governance is corruption. The three factors within any system which generate corruption are: scarcity, lack of transparency and delay. If these three problems are tackled effectively, corruption can be checked to a great extent. As far as public sector undertakings are concerned, the “Code of Conduct and Ethics” should facilitate the redesigning of the PSEs.

Action at a distance

2018 ◽  
Vol 26 (1) ◽  
pp. 39-61
Author(s):  
Athula Ekanayake
Keyword(s):  
Corporate Governance ◽  
Public Sector ◽  
Long Distance ◽  
Content Type ◽  
Public Sector Banks ◽  
Good Corporate Governance ◽  
Distance Control ◽  
Action At A Distance ◽  
The Government ◽  
Case Organization

Purpose By using Latour’s notion of “action at a distance” (Latour, 1987), the purpose of this paper is to examine the ways in which the government acts at a distance to achieve corporate governance of public sector banks, and the extent to which accounting enables such actions of the government. Design/methodology/approach This study follows the qualitative research approach and adopts the case study research method. A major public sector bank in Sri Lanka was selected as the case organization for this study. Data were gathered from semi-structured interviews with organizational participants and document study. Findings The study provides evidence to suggest that inscriptions produced through four areas of accounting, namely external reporting, external auditing, management accounting and internal auditing, have the capacity to develop strong explanations enabling action at a distance and good corporate governance in the case organization. The study also provides evidence to show how the role of accounting in long-distance control and corporate governance in the case organization is influenced by various contextual factors. In particular, the study finds that undue government interference over the case organization to gain the long-distance control have resulted in deteriorating the level of corporate governance. Research limitations/implications The findings support the literature that examines the accounting in its social context. Practical implications The findings suggest that actors should be allowed to operate independently, particularly without political expedience and undue influences from pressure groups, which ensure effective utilization of accounting inscriptions by the actors in long-distance control as well as good corporate governance of public sector banks. Originality/value Although research into accounting in public sector organizations has gained considerable importance in recent times, those studies examining public sector banks are still lacking. The paper aims to fill this gap.

scholarly journals INVESTMENT SCHEME IN KERTAJATI AEROCITY DEVELOPMENT IN MAJALENGKA DISTRICT, WEST JAVA PROVINCE WHICH IS ORIENTED TO THE PRINCIPLES OF GOOD CORPORATE GOVERNANCE

2020 ◽  
Vol 7 (10) ◽  
pp. 191-204
Author(s):  
Ratna Januarita ◽  
Frency Siska ◽  
Eka An Aqimuddin
Keyword(s):  
Corporate Governance ◽  
Local Governments ◽  
Central Government ◽  
Provincial Government ◽  
Development Cooperation ◽  
The West ◽  
West Java ◽  
Good Corporate Governance ◽  
Good Government ◽  
The Government

In the National Medium-Term Development Plan 2015-2019 especially in West Java Province, namely the construction of Kertajati Airport, located in Majalengka Regency. Therefore, the West Java provincial government has drawn up Regional Regulation No. 13 of 2010 concerning the Development and Development of West Java International Airport and Kertajati Aerocity. Kertajati Aerocity will carry out its duty to promote and strengthen the creation of an engine of economic growth in the western part of Indonesia that will involve the participation of local governments, the central government, investors and the community. So, the purpose of this article is to analyze the investment scheme in the development of Aerocity Kertajati in Majalengka Regency which is oriented to the principles of good corporate governance. The conclusion of this article is the Investment Scheme in Kertajati Aerocity Development in Majalengka Regency, West Java, namely through cooperation between PT BIJB and investors (land authorities) in terms of land acquisition and development cooperation relationships and development of the Aerocity Kertajati area. Investment Scheme in Kertajati Aerocity Development in Majalengka Regency, West Java Oriented Principles of Good Corporate Governance namely by implementing Good Government Governance, namely the government as one of the parties in its role of building and developing the Aerocity Kertajati area must refer to good values, clean and fair, and Good Corporate Governance must be reflected in the management of PT BIJB's business activities as an extension of the West Java provincial government covering transparency, accountability, responsibility, independence, and justice.

scholarly journals Tax Avoidance: Good Corporate Governance

Owner ◽  
2021 ◽  
Vol 5 (1) ◽  
pp. 152-163
Author(s):  
Moh. Ubaidillah
Keyword(s):  
Corporate Governance ◽  
Tax Evasion ◽  
Audit Committee ◽  
Audit Quality ◽  
Linear Regression Analysis ◽  
Tax Avoidance ◽  
Institutional Ownership ◽  
Mining Companies ◽  
Good Corporate Governance ◽  
The Government

Tax is an important element for the government but it becomes a burden for companies, so companies do tax evasion legally or illegally to reduce the tax burden. The purpose of this research is to determine the influence of good corporate governance (Institutional Ownership, Independent Commissioners, Audit Committee and Audit Quality) on Tax Avoidance. Independent variables in this study are Institutional Ownership, Independent Commissioners, Audit Committee and Audit Quality, while dependent variables are tax avoidance. This research was taken from mining companies listed on the IDX in 2015-2018. The population in the corporate sector is 47 companies. The samples were studied by 10 companies selected using purposive sampling techniques so that the total samples used for 4 years became 40 samples. The analysis method used is multiple linear regression analysis with SPSS 22 tool. Partial test results showed that the independent board of commissioners had a significant negative effect on tax avoidance, institutional ownership had a significant positive effect on tax avoidance, while the audit committee and the quality of audits had no effect on tax avoidance on mining companies. The results of this study can be concluded that to suppress tax avoidance, the function of independent commissioners must be strengthened.

scholarly journals INDONESIAN GOOD CORPORATE GOVERNANCE IN AN IVORY TOWER: COMMUNICATION ETHICS PERSPECTIVES

2020 ◽  
Vol 8 (2) ◽  
pp. 100-105
Author(s):  
Deny Susanto
Keyword(s):  
Corporate Governance ◽  
Key Words ◽  
Ivory Tower ◽  
Communication Ethics ◽  
Good Corporate Governance ◽  
The People ◽  
High Integrity ◽  
The Government ◽  
And Function ◽  
Role And Function

The implementation of corporate governance that has been running so far tends to be an ivory tower that looks beautiful to look at, but is empty in its contents, such a charming appearance to be seen but is nothing more than makeup and decoration. This is of course a homework shared by all parties, the people as the main stakeholders expect the role and function of the government and the Parliament to grow a figure of trust with high integrity to bring progress to every State Own Enterprise corporation.   Key Words: Good Corporate Governance, Communication Ethics, State Own Enterprise

scholarly journals PENGARUH TATA KELOLA PERUSAHAAN DAN UKURAN PERUSAHAAN TERHADAP PENGUNGKAPAN EMISI KARBON DI INDONESIA

2021 ◽  
Vol 16 (2) ◽  
pp. 303
Author(s):  
Amrie Firmansyah ◽  
Pramuji Handra Jadi ◽  
Wahyudi Febrian ◽  
Deddy Sismanyudi
Keyword(s):  
Corporate Governance ◽  
Carbon Emissions ◽  
Financial Services ◽  
Good Governance ◽  
Stock Exchange ◽  
Secondary Data ◽  
The Public ◽  
Good Corporate Governance ◽  
The World ◽  
The Government

<p><em>The company has a significant contribution to industrialization, which results in global warming and climate change in the world. This condition can threaten the future of the world, including in Indonesia. This study aims to examine the effect of corporate governance on the disclosure of carbon emissions in Indonesia. This study uses secondary data sourced from financial statements available at www.idnfinancials.com. The sample used in this study was a manufacturing company from 2016 to 2019. By using purposive sampling, the sample obtained in the study is 260 observations. The research data were analyzed using multiple linear regression for panel data. This study concludes that the implementation of good governance and firm size are positively associated with emission carbon disclosure. The implementation of good corporate governance can increase the transparency of information provided to the public voluntarily, including information on carbon emissions produced by companies. Besides, the large companies tend to be transparent in their carbon emissions disclosure to the public.  This research indicates that the government needs to regulate policies related to managing carbon emissions produced by companies to encourage companies to implement sustainability issues. In addition, the Financial Services Authority (OJK) needs to carry out monitoring related to the implementation of corporate governance implemented by companies listed on the Indonesia Stock Exchange. </em></p>

Does compliance with the German Corporate Governance Code pay off?

2015 ◽  
Vol 16 (3) ◽  
pp. 344-376 ◽  
Author(s):  
Thomas Kaspereit ◽  
Kerstin Lopatta ◽  
Jochen Zimmermann
Keyword(s):  
Corporate Governance ◽  
Empirical Analysis ◽  
Equity Capital ◽  
Outcome Variable ◽  
Cost Of Equity Capital ◽  
Cost Of Equity ◽  
Content Type ◽  
Good Corporate Governance ◽  
The Government ◽  
Open Question

Purpose – This paper aims to empirically investigate the relationship between the level of compliance with the German Corporate Governance Code’s (GCGC) recommendations and the implied cost of equity capital (ICC). German listed companies are required by law to annually disclose their compliance with the recommendations of the GCGC. Whether the GCGC achieves its aim to promote the trust of stakeholders in the management and supervision is still an open question. Design/methodology/approach – ICC is regressed on a score that captures compliance with the GCGC and several control variables. The dataset covers the period of 2003-2012 with declarations of compliance from 447 companies. ICC is chosen as an outcome variable, as it captures general investment risk as well as risk arising from asymmetric information and mistrust of investors in management. Findings – The results of the empirical analysis demonstrate that a higher level of GCGC compliance is associated with lower ICC. Research limitations/implications – It is expected that the results of this study will strengthen acceptance of the GCGC and empirically support the work of the government commission that is responsible for it. It has not been analyzed yet whether the firms cite good reasons why they do not adhere to certain items. Originality/value – This empirical analysis is the first to provide statistically reliable evidence on how compliance with the GCGC affects ICC and whether the work of the government commission reflects good corporate governance as perceived by capital markets.

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