MODEL PENGEMBANGAN ENTERPRISE GOOD CORPORATE GOVERNANCE UMKM PRODUK KREATIF MENUJU KOTA EKONOMI KREATIF DAN PERDAGANGAN INTERNASIONAL DI WILAYAH KOTA BANDUNG

2015 ◽  
Vol 13 (2) ◽  
Author(s):  
Supriyati Supriyati ◽  
HERY DWI YULIANTO ◽  
APRIANI PUTI PURFINI
Keyword(s):  
Corporate Governance ◽  
Value Added ◽  
Good Corporate Governance

Produk kreatif memiliki potensi besar untuk dapat mengantarkan kota yang mempunyai industri tersebut menjadi kota ekonomi kreatif maju dan mandiri. Pemanfaatan teknologi informasi untuk manajemen sumber daya usaha produk keatif masih kurang terperhatikan, yang pada gilirannya terdapat kelemahan administratif, finansial, proses, akses ke perbankan dan lembaga keuangan. Tata kelola manajemen yang baik sering menjadi kendala dalam hal efisiensi dan efektivitas bagi produk kreatif yang tidak efisien akan mendatangkan kom-ponen biaya yang cukup tinggi. Melihat kajian yang mendalam mengenai good corporate governance diharapkan dapat diterapkan untuk menunjang pertum-buhan produk kreatif. Dengan model pengembangan yang tepat akan dapat menciptakan peningkatan pendapatan dan kesejahteraan para pelaku usaha kecil produk kreatif guna menciptakan enterpreneur muda mandiri, kreatif, transparansi dan akuntabel yang pada gilirannya dapat membantu dalam upaya menciptakan lapangan kerja dan dapat meningkatkan pendapatan asli daerah.Dalam penelitian ini dilaksanakan dengan beberapa pendekatan yaitu pendeka-tan lapangan, pendekatan instansional dan pendekatan kepustakaan. Metode penelitian menggunakan teori induktif karena berdasarkan dari fenomena yang yang terjadi dan dirujuk kearah teori. Jenis data yang dikumpulkan untuk diana-lisis terdiri atas data primer dan data sekunder. Penelitian ini diharapkan teri-dentifikasinya jenis komoditi apa saja yang dimiliki UMKM produk kreatif sehing-ga berpotensi ekspor atau menuju perdagangan internasional. Teridentifi-kasinya sumber daya value added dan non value added apa sajakah yang ada pada UMKM produk kreatif. Pemahaman, sikap dan perilaku pelaku industri kreatif dalam mengembangkan usahanya menjadi optimal dan memiliki daya saing dilihat dari sisi Investor.Keywords : good corporate governance, UMKM produk kreatif, ekspor

scholarly journals PENGARUH KINERJA KEUANGAN TERHADAP NILAI PERUSAHAAN DENGAN PENGUNGKAPAN CSR DAN GCG SEBAGAI VARIABEL PEMODERASI

2010 ◽  
Vol 10 (2) ◽  
pp. 41
Author(s):  
Hidayatullah ,
Keyword(s):  
Corporate Governance ◽  
Financial Performance ◽  
Stock Exchange ◽  
Value Added ◽  
Corporate Financial Performance ◽  
Corporate Value ◽  
Moderating Variables ◽  
Good Corporate Governance ◽  
Relationship Of ◽  
The Relationship

<p class="Style1">This Thesis investigated the influence of financial performance toward corporate value by exposing Corporate Sosial Responsibility (CSR) and Good Corporate Governance (GCG) as Moderating Variables. Corporate Financial performance as independent variable is represented by the Financial Value Added (FVA) and Corporate Value as Dependent Variable is represented by Tobin `s Q value. CSR value is indexed based on the 78 items of exposure themes and GCG value is indexed using the 18 items of exposure themes which the researcher called Corporate Governance Perception Index. After selecting 149 companies listed in Indonesia Stock Exchange, the researcher found 39 manufacture companies<sup>.</sup>  qualified as the research objects based on the defined criteria, with observation timeframe from the year of2005 to 2008. The result of the research concludes that: Financial Performance (FVA) significantly influences the corporate value (Tobins 'Q); Corporate Sosial Responsibility also influences the relationship of corporate financial performance and the corporate value; and Good Corporate Governance influences the relationship of corporate financial performance and the corporate value as well.</p><p class="Style1">Keywords: Financial value Added, Tobin 's Q, CSR, GCG</p>

scholarly journals PENYELENGGARAAN SISTEM INFORMASI HUKUM PERUSAHAAN PADA BADAN USAHA BANK DALAM PELAKSANAAN GOOD CORPORATE GOVERNANCE

2015 ◽  
Vol 4 (3) ◽  
Author(s):  
I Gusti Agung Eka Pertiwi
Keyword(s):  
Decision Making ◽  
Corporate Governance ◽  
Value Added ◽  
Data Bank ◽  
Legal Aspects ◽  
Legal Information ◽  
Good Corporate Governance ◽  
Company Policy ◽  
The Right ◽  
And Control

Good Corporate Governance is the definitive system to regulate and control the companyto create value-added to all stakeholders. The concept can be interpreted of GoodGovernance in Indonesia. There are two things that are emphasized in this concept. First,the importance of the right of shareholders to obtain information correctly (accurately)and timely. Second, the company’s obligation to make disclosure is accurate, timely andtrasnparan to all information of corporate performance, ownership and stakeholder. Thistype of research is a kind of juridical empirical research. This study on the effectiveness ofthe law, namely Legal Information Systems Company On Enterprise Bank in ImplementingGood Corporate Governance. This study is limited to the legal aspects of good corporategovernance of banking, in particular systems company policy, in particular the company’sdecision-making system,the implementation of the decision making proces accountable,fast, and accurate, which determines the performance of bank corporate governance. GoodCorporate Governance provisions have not been able to support the banking corporategovernance, as expected, especially in terms of decision-making performance. Becausetheunavailability of adequate Legal Information System whichcan be used as abasis to organizethe decision-making process that is fast and accurate. Slowness and hesitation in makingdecisions on some banks are generally determined by the availability of Legal InformationSystems Company which is a data bank on bank policies that have been established.

scholarly journals Corporate social responsibility policies and value creation: does corporate governance and profitability mediate that relationship?

2019 ◽  
Vol 16 (2) ◽  
pp. 270-280 ◽  
Author(s):  
Josua Tarigan ◽  
Saarce Elsye Hatane ◽  
Linneke Stacia ◽  
Deborah Christine Widjaja
Keyword(s):  
Corporate Governance ◽  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Value Creation ◽  
Structural Equation ◽  
Deep Understanding ◽  
Value Added ◽  
Strong Relationship ◽  
Good Corporate Governance ◽  
Corporate Social

With a purpose to give a deep understanding relating to the manifestation of social responsibilities practices among Indonesian companies, this paper reflects the relationship of corporate social responsibility (CSR), corporate profitability (CP), value creation (VC) and good corporate governance (GCG). Kinder, Lydenberg, and Domini’s (KLD) measurement approach is used in this study to measure the social responsibility practices, as this gives cross-border analysis of social responsibility. Corporate profitability captures return on assets, which is accounting-based measurement, whereas value creation explains the economic value added, which is shareholder-based measurement. Structural Equation Model (SEM) analysis is conducted for Indonesian listed companies, which appeared in Corporate Governance Perception Index (CGPI). The empirical result suggests that CSR serves as a tool in assisting shareholders value and performance. Accordingly, firms should incorporate CSR practices to enhance its strategic investment and sustain a strong relationship with its stakeholders. Subsequently, management should also take concern of having good corporate governance in order to improve company’s performance by supervising and monitoring of the company’s operation, ensure the fulfillment to the stakeholder’s interest. This paper presents fresh insights into applications of corporate social responsibility principles and corporate governance in Indonesian context that has not received systematic attention and consideration in the literature.

scholarly journals PENGARUH KINERJA KEUАNGАN DАN GOOD CORPORATE GOVERNANCE TERHADAP HАRGА SАHАM YАNG DIMΟDERАSI ΟLEH INTERNET FINANCIAL REPORTING

2021 ◽  
Vol 2 (1) ◽  
pp. 11-25
Author(s):  
Herlina Putri Rianti ◽  
Аjeng Wijаyаnti
Keyword(s):  
Corporate Governance ◽  
Financial Reporting ◽  
Economic Value ◽  
Value Added ◽  
Market Value ◽  
Economic Value Added ◽  
Purposive Sampling ◽  
Good Corporate Governance ◽  
Market Value Added

Populasi dalam penelitian ini adalah perusahaan manufaktur sektor industri barang konsumsi yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2014 – 2019. Teknik pengambilan sampel dilakukan dengan menggunakan teknik purposive sampling. Penelitian ini akan menggunakan software STATA dalam menganalisis data penelitian. Hasil pengujian menunjukkan economic value added tidak berpengaruh terhadap harga saham, market value added berpengaruh terhadap harga saham, dewan komisaris tidak berpengaruh terhadap harga saham, kepemilikan institusional tidak berpengaruh terhadap harga saham, internet financial reporting tidak berpengaruh terhadap harga saham, internet financial reporting memoderasi economic value added terhadap harga saham, internet financial reporting memoderasi market value added terhadap harga saham, internet financial reporting tidak memoderasi dewan komisaris terhadap harga saham dan internet financial reporting tidak memoderasi kepemilikan institusional terhadap harga saham. Kata kunci : Kinerja Keuangan, Economic Value Added, Market Value Added, Good Corporate Governance, Dewan Komisaris, Kepemilikan Institusional, Harga Saham, Internet Financial Reporting.  

scholarly journals Pengaruh Mekanisme Good Corporate Governance Terhadap Manajemen Laba

Syntax Idea ◽  
2021 ◽  
Vol 3 (12) ◽  
pp. 2544
Author(s):  
Dwi Urip Wardoyo ◽  
Rekha Fakhriyah ◽  
Risca Amelia
Keyword(s):  
Corporate Governance ◽  
Literature Review ◽  
Earnings Management ◽  
Financial Reporting ◽  
Value Added ◽  
Financial Statements ◽  
Data Sources ◽  
Good Corporate Governance ◽  
Reported Earnings ◽  
A Company

One of the most important information in the financial reporting of a company is information about earnings. Users of financial statements can find out the extent to which the company has carried out value-added activities through profit information. The company's performance can also be seen from the company's profit information to be taken into consideration in making decisions. With a significant impact on earnings, the company's management will try to manage reported earnings. This study aims to determine what factors can affect earnings management. The method used in this study is a structured review or review method so that it can identify any factors that can affect earnings management. The method insearching for article data sources is done through Google Scholar (2019 - 2021) which provides relevant scientific writing articles according to this research. Based on the results of a literature review of 30 articles or journals revealed that good corporate governance has a negative or insignificant effect on earnings management

scholarly journals Implementation of Good Corporate Governance on Financial Performance Coal Companies Moderated by Capital Structure

2021 ◽  
Vol 8 (6) ◽  
pp. 108-116
Author(s):  
Joshua Parlindungan Tinambunan ◽  
Tony Irawan ◽  
Trias Andati
Keyword(s):  
Corporate Governance ◽  
Capital Structure ◽  
Financial Performance ◽  
Coal Mining ◽  
Economic Value ◽  
Value Added ◽  
Economic Value Added ◽  
Board Of Director ◽  
Economics Of Scale ◽  
Good Corporate Governance

Coal mining companies is built to serve and maintain the stability of domestic coal supply, especially at PLTU so that large economics of scale can be achieved, in order for this to happen, it is necessary to have good corporate governance in order to create economic value added for the growth and development of the company. This study aims to determine how much capital structure could moderated relationship between good corporate governance and economic value added of the coal companies. The research method used is a quantitative descriptive. This study samples are coal mining company listed at indonesian exchange stock between 2015 and 2019. Moderated regression analysis was used in this study to analyze the data. The result showed that with capital structure as moderate variable, board size committee audit that has a positive significant effect on economic value added and managerial ownership has a negative significant effect. While, size board of director hasn’t significant effect Keywords: capital structure, financial performance, good corporate governance.

scholarly journals Intellectual Capital, Profitability, and Good Corporate Governance Effects on Company Value

2020 ◽  
Vol 11 (1) ◽  
pp. 25-30
Author(s):  
Anugerah Ercy Ekaputra ◽  
Lukluk Fuadah ◽  
Sa'adah Yuliana
Keyword(s):  
Corporate Governance ◽  
Intellectual Capital ◽  
Value Added ◽  
Institutional Ownership ◽  
Coefficient Of Determination ◽  
Managerial Ownership ◽  
Return On Equity ◽  
Company Value ◽  
Good Corporate Governance ◽  
A Value

The research aimed to analyze the influence of Intellectual Capital (IC), profitability, and Good Corporate Governance (GCG) on company value indexed in LQ45 in 2014-2015. IC was measured using Value Added Intellectual Coefficient (VAICTM). Meanwhile, Return on Asset (ROA) and Return on Equity (ROE) measured profitability, and institutional ownership and managerial ownership were measured for GCG. The sample was all companies registered in LQ45 from 2014 to 2018. The researchers used multiple regression analysis method. Based on the test results of the coefficient of determination (R2), it obtains a value of 0,785. It means IC, profitability, and GCG can explain the company value at 78,5%, while other 21,5% are from other variables. The results show that IC, ROA, institutional ownership, and managerial ownership have no significant effect on company value. The results also show that only ROE has a significant impact on company value.

scholarly journals Do Intellectual Capital, Corporate Social Responsibility, and Good Corporate Governance Affect Indonesia's Mining Companies Value?

2017 ◽  
Vol 2 (2) ◽  
pp. 57-63
Author(s):  
Nadia Azalia Putri ◽  
Tatang Ary Gumanti ◽  
Isti Fadah ◽  
Supriyadi Supriyadi
Keyword(s):  
Corporate Governance ◽  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Intellectual Capital ◽  
Audit Committee ◽  
Value Added ◽  
Company Value ◽  
Good Corporate Governance ◽  
Csr Disclosure ◽  
Corporate Social

Objective - The purpose of this study was to analyze the effect of Intellectual Capital (IC), Corporate Social Responsibility (CSR) disclosure, and Good Corporate Governance (GCG) on the value of mining companies (as measured by Tobin's Q) listed in Indonesia Stock Exchange period 2011-2015. Methodology/Technique - Intellectual capital was measured by Value Added Capital Employed (VACA), Value Added Human Capital (VAHU), and Structural Capital Value Added (STVA). CSR disclosure was measured using Global Reporting Initiative index. GCG was proxied using independent commissioner, managerial ownership, audit committee, and institutional ownership. Empirical analysis was conducted using linear multiple regression analysis. The samples consisted 15 mining firms. Findings - The results showed that VACA, VAHU, and institutional ownership had a positive and significant effect on company value. STVA and independent commissioner have a positive but insignificant effect on company value. Audit committee and managerial ownership have a negative and insignificant effect on company value. Novelty - The study suggests managers to improve the company value by investing IC subcomponents; that is, physical capital and human capital and also add the number of shares held by institutions. Type of Paper: Empirical Keywords: Company Value; Corporate Social Responsibility; Good Corporate Governance; Intellectual Capital. JEL Classification: M14, M41, M51

scholarly journals THE APPLICATION OF GOOD CORPORATE GOVERNANCE (GCG) THROUGH THE IMPLEMENTATION OF QUALITY MANAGEMENT SYSTEM AT PT. CS

2020 ◽  
Vol 1 (1) ◽  
pp. 24-37
Author(s):  
Rintis Sukma Dewi
Keyword(s):  
Corporate Governance ◽  
Quality Management ◽  
Management System ◽  
Quality Management System ◽  
Value Added ◽  
Goods And Services ◽  
Descriptive Research ◽  
Good Corporate Governance ◽  
Customer Trust

Good corporate governance (GCG) is a system that organizes and controls a company to create value added to all stakeholders. Quality Management System ISO 9001:2015 is an approach done by the company in running business by maximizing the company competitiveness through improvement that is done continuously towards goods, services, resources, process, and environment. The descriptive research and literature research methods used in this article show that the implementation of quality management system at PT. CS could create a good corporate governance, viz could provide a more structured company management system so that it could produce better goods and services quality. The result of this research shows that GCG which the company applies through the implementation of quality management system is well materialized. The success of the implementation of quality management system could be proven by the customer trust towards the goods and services that the company produces. The rate of customer trust could influence the growth of the economy of the company so that the company goal to reach maximum profit could be reached and thus increasing the company accountability so that it gives long term value towards shareholders without neglecting other stakeholders’ interests.

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