scholarly journals Pengaruh Penerapan Good Corporate Governance Dalam Meningkatkan Kinerja Rumah Sakit di Kota Lubuklinggau dan Kabupaten Musi Rawas Dengan Pendekatan Balanced Scorecard

2020 ◽  
Vol 5 (1) ◽  
pp. 12
Author(s):  
Indrawati Mara Kesuma ◽  
Yuli Nurhayati

<p>Penelitian ini dilakukan pada Rumah Sakit yang berada di Kota Lubuklinggau dan kabupaten Musi Rawas. Tujuan dari penelitian ini untuk mengalisis pengaruh Good Corporate Governance dalam meningkatkan   Kinerja Rumah Sakit  di Kota Lubuklinggau dan Kabupaten Musi Rawas dengan Pendekatan Balanced Scorecard Variabel dependen dalam penelitian ini adalah Kinerja berbasis balanced scorecard (Y). Variabel bebas dalam penelitian ini adalah prinsip-prinsip Good Corporate Governance yang terdiri dari 5 (lima) prinsip  yaitu <em>transparansi</em> (X<sub>1</sub>), <em>akuntabilitas</em> (X<sub>2</sub>), <em>responsibilitas </em>(X<sub>3</sub>), <em>independensi</em> (X<sub>4</sub>) dan kewajaran (X<sub>5</sub>).  Objek penelitian yaitu pada Rumah Sakit Umum Daerah ( RSUD) Sobirin dan Rumah sakit Siti Aisyah.Teknik analisis data yang digunakan dalam penelitian ini secara statistik mengunakan analisis regresi linier berganda dan analisis koefisien determinasi R<sup>2 </sup>(R Square) atau koefisien determinasi yang digunakan untuk mengetahui seberapa besar prosentase sumbangan pengaruh variabel independen secara bersama-sama terhadap variabel dependen. Uji  F digunakan untuk menguji pengaruh variabel independen secara bersama-sama terhadap variabel dependen dan Uji t digunakan untuk menguji pengaruh variabel independen secara parsial terhadap variabel dependen.  Pengujian hipotesis dengan menggunakan regresi linear berganda melalui komputer program SPSS Versi 20. Berdasarkan hasil penelitian, penerapan  prinsip-prinsip Good Corporate Governance berpengaruh positif  signifikan terhadap kinerja dengan pendekatan Balanced Scorecard pada Rumah Sakit Sobirin dan Rumah Sakit Siti Aisyah baik secara parsial maupun simultan.</p><em>Kata Kunci; Good Corporate Governance, Balanced Scorecard, Kinerja </em>

2010 ◽  
Vol 51 (4) ◽  
pp. 12-17 ◽  
Author(s):  
Ulrike Reisach

Management und Macht sind sehr eng mit einander verwoben. Dieser Beitrag beschreibt und Kriterien für den verantwortungsvollen Umgang mit persönlicher und unternehmerischen Macht basierend auf einer Balance Scorecard unternehmensethischer Kriterien. Diese Kriterien setzen eindeutige Standards für den Gebrauch von Macht innerhalb der Unternehmen und in Bezug auf ihre Kunden und Wettbewerber, wie auch auf alle Interessensgruppen des Betriebs. Darüberhinaus bieten diese Kriterien ein wesentliches Instrument für die Unternehmensführung. Wer Macht langfristig erfolgreich ausüben will, braucht die öffentliche Zustimmung zu Produkt, Geschäftsmodell und Unternehmenspolitik. Erfolg muss immer auch als Mehrwert für die Gesellschaft definiert sein. Nur so können Unternehmen die besten Mitarbeiter gewinnen und zum unternehmerischen Mit- und Weiterdenken, zum Einbringen ihrer vielfältigen Kreativitätspotenziale motivieren. Nur so können sie Kunden von ihrer Einzigartigkeit überzeugen und Vertrauen schaffen. Management and power are closely interlinked. The article explains objectives and criteria for the responsible use of personal and corporate power, based on a balanced scorecard model for corporate ethics. Those criteria set clear standards for the use of power inside the company and towards its multiple stakeholders. Going beyond the usual appeals those criteria are an essential tool to enhance and monitor good corporate governance. Convincing internal and external stakeholders that those standards are taken serious and put into practice by corporate decision makers helps regaining confidence and reputation that has been fading during the economic crisis. Keywords: management, macht und moral


2019 ◽  
Vol 8 (1) ◽  
Author(s):  
Denny Putri Hapsari

Penerapan prinsip- prinsip Good Corporate Governance (GCG) merupakan salah satu upaya yang cukup signifikan untuk melepaskan diri dari krisis ekonomi yang melanda Indonesia. GCG dimaksudkan untuk mengatur hubungan-hubungan antara berbagai pihak yang berkepentingan (stakeholder) untuk mencegah terjadinya kesalahan-kesalahan signifikan dalam strategi perusahaan dan untuk memastikan bahwa kesalahan-kesalahan yang terjadi dapat diperbaiki dengan segera. Penelitian ini bertujuan untuk mengetahui bagaimana implementasi penerapan prinsip-prinsip GCG yang terdiri dari transparancy, accountability, responsibility, independency dan fairness pada PT NS Bluescope Indonesia dan untuk  mengetahui bagaimana pengaruh antara prinsip-prinsip GCG tersebut terhadap kinerja perusahaan yang dilakukan dengan menggunakan pendekatan balanced scorecard. Hasil penelitian menunjukkan bahwa implementasi penerapan prinsip-prinsip GCG diperusahaan adalah sangat baik/sangat efektif, dan secara simultan menunjukkan bahwa penerapan prinsip-prinsip GCG di perusahaan berpengaruh signifikan terhadap kinerja perusahaan


2017 ◽  
Vol 20 (3) ◽  
Author(s):  
Dewi Fitriyani ◽  
Wiwik Tiswiyanti ◽  
Eko Prasetyo

The aims of the study were to describe the practice of good corporate governance, to measure performance on PDAM with balanced scorecard, and to find out the correlation between the practice of good corporate governance to performance. This study conducted on five PDAM in Jambi Province. Collection of data obtained through interviews, questionnare, annual report, related of documents and policies. The results of this study indicate good corporate governance practices on PDAM in Jambi Province in pretty good kriteria. PDAM performance scores as measured by balanced scorecard show overall is still considered less than the target maksimum working. The result of Pearson Product Moment test show the correlation between good corporate governance practices with the performance has a strong relationship but not significant.


2020 ◽  
Vol 30 (8) ◽  
pp. 2025
Author(s):  
I Wayan Sukardika ◽  
I Wayan Gde Wahyu Purna Anggara ◽  
I Made Andika Pradnyana Wistawan

Transparency, accountability, responsibility, independence and fairness are basic principles in implementing GCG. This study used a survey method with a questionnaire technique that was distributed to 37 BPRs. The sample used was 74 and each of them was taken two respondents from each BPR in the financial section and in the general section in Badung Regency. Determination of the sample using purposive sampling method. The analysis technique used is a simple linear regression analysis using SPSS. This study shows the results that the application of the principles of good corporate governance which includes transparency, accountability, responsibility, independence and fairness has a positive effect on the performance of Rural Credit Banks in Badung Regency. Keywords: Good Corporate Governance; Balanced Scorecard; The Performance.


2018 ◽  
pp. 1093
Author(s):  
Putu Putri Sawitri ◽  
I Wayan Ramantha

ABSTRAK Tata kelola perusahaan yang baik (good corporate governance) bukan merupakan hal yang baru di dunia perbankan. Oleh karena itu perlu dipahami mengenai prinsip-prinsip good corporate governance dalam perbankan. Penelitian”ini bertujuan untuk mengetahui pengaruh penerapan prinsip-prinsip”good corporate governance pada kinerja Bank”Perkreditan Rakyat di Kota Denpasar. Transparansi, akuntabilitas, responsibilitas, independensi, dan kewajaran serta partisipasi merupakan prinsip”dasar penerapan GCG dan kinerja BPR berbasis balanced scorecard.Penelitian ini dilakukan dengan pengumpulan data melalui kuisioner yang disebar ke 29 BPR yang terdapat di Kota Denpasar dengan masing-masing diambil tiga responden. Hasil penelitian menunjukan bahwa penerapan prinsip-prinsip GCG yang meliputi transparansi, akuntabilitas, responsibilitas, independensi, kewajaran dan partisipasi berpengaruh positif pada kinerja Bank Perkreditan Rakyat di Kota Denpasar. Kata Kunci: good corporate governance, balanced scorecard, kinerja


2020 ◽  
Vol 31 (5) ◽  
pp. 1263
Author(s):  
Made Yunita Chandra Dewi ◽  
I Ketut Yadnyana

Good corporate governance (GCG) is a system to regulate the structure and mechanism so that it can drive the efficiency and performance of the company. This study aims to determine the effect of GCG on the performance of the balanced scorecard based on the LPD in Badung. Proxies used are GCG principles consisting of transparency, accountability, responsibility, independence and fairness. Sampl  are 72 LPD in Badung. primary data with questionnaires are used and analyzed by multiple regression. The results indicate that the application of the principle of responsibility has a significant effect, while the principles of transparency, accountability, independence, and reasonableness do not have a significant effect on performance based on the Balanced Scorecard. Keywords: Good Corporate Governance Principles; Performance Based Balanced Scorecard.


BISMA ◽  
2018 ◽  
Vol 11 (3) ◽  
pp. 378
Author(s):  
Ponti Primastuti Aulia Nugraheni

Abstract: Good corporate governance is a barometer of for a company accountability. A poor corporate governance implementation is presumed as one of the causes of various corporate financial business scandals. Banking companies deal directly with the provision of goods and services to meet the wants and needs of the community. In this case, the community is the customer that must be served well in order to meet their satisfaction by applying a good organizational management mindset to improve the customer (community)  satisfaction. Applying the Balanced Scorecard (BSC) approach, banks will be able to explain their mission to the community, identify the indicators of public satisfaction more transparently, objective, and measurable, and  identify the work processes and the quality of human resources needed to achieve their mission and vision. In the implementation process, the banking activities will produce a community-oriented strategic management system. Keywords:  Corporate Governance, Bank, BSC.


2017 ◽  
Vol 25 (1) ◽  
pp. 13-39
Author(s):  
Achmad Tjahjono ◽  
Siti Chaeriyah

The Company was founded with the goal of increasing the value of the company as well as to provide prosperity for the owners or shareholders. Good Corporate Governance and profitability is an effort to enhance company value. This study aims to determine the influence of good corporate governance to company value with profitability as intervening variable. The population of this research is manufacturing companies listed in Indonesia Stock Exchange in 2010 - 2014. The sample is taken by using purposive sampling method. Under this method, as many as 123 companies were obtained. The analysis tool to test the hypothesis is path analysis with AMOS software version 21. Data analysis method is descriptive analysis, path analysis, and sobeltest. The results of this study indicate that managerial ownership, the audit committee and the profitability have positive impact toward the of the company value, institutional ownership has positive impact but not significant, non-executive director with negative effect tendency on the company value. The results of this study also showed that profitability cannot mediate the effect of good corporate governance mechanisms on company value. It can be suggested to replace the intervening variable with other variables such as quality of earnings instead of profitability since it is declined as an intervening variable. non-executive director and institutional ownership does not contribute any positive and significant effect on company value and profitability. The following research can use another proxy in the measurement process and consider other theories that could explain comprehensively.


Liquidity ◽  
2018 ◽  
Vol 5 (2) ◽  
pp. 95-105
Author(s):  
Dede Dahlan

There are many understanding of society, that cash waqf it should not be legal. So is the trust factor of people's money management institutions waqf (Nazhir) is still a constraint. Research conducted in Tabung Wakaf Indonesia (TWI) and Wakaf Al Azhar this analysis method, namely the principles of Good Corporate Governance (GCG). Here researchers using purposive sampling, followed by giving a score using the Likert Scale. To determine whether the data obtained in the field is valid or not, the researchers used a method tri angular source. The results of the assessment of GCG in TWI and Wakaf Al-Azhar obtain a total score of at Tabung Wakaf Indonesia amounting to 3.15. Then the bias is said that the implementation of GCG at TWI and Wakaf Al-Azhar declared "GOOD ENOUGH". While the results of the evaluation tri angular mention, that the data obtained from the results of research in the field both TWI and in Wakaf Al-Azhar, when compared with the corporate governance principles can be declared invalid according to the KNKG.


MBIA ◽  
2019 ◽  
Vol 17 (2) ◽  
pp. 1-10
Author(s):  
Rolia Wahasusmiah

This study aims to determine the effect of financial performance and good corporate governance (GCG) on the value of companies in manufacturing companies listed on the stock exchange Indonesia. The type of data used is secondary data in the form of annual report 2016. Population used in this study are all companies listed on the Indonesia Stock Exchange (BEI). This research uses purposive sampling method with total population of 144 companies and sample of 31 companies. The results show that simultaneously ROA, OPM, NPM, KM, and KI have a positive influence on firm value. While partially ROA  have a positive influence on firm value. While OPM, NPM, KM, and KI have no positive influence on firm value).


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