Management, Macht und Moral

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

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PENERAPAN CORPORATE GOVERNANCE DENGAN MENGGUNAKAN BALANCE SCORECARD PADA BANK MANDIRI JEMBER

BISMA ◽

10.19184/bisma.v11i3.6478 ◽

2018 ◽

Vol 11 (3) ◽

pp. 378

Author(s):

Ponti Primastuti Aulia Nugraheni

Keyword(s):

Corporate Governance ◽

Balanced Scorecard ◽

Implementation Process ◽

Balance Scorecard ◽

Work Processes ◽

The Balanced Scorecard ◽

Goods And Services ◽

Good Corporate Governance ◽

A Company

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.

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STRATEGY DEVELOPMENT AND IMPLEMENTATION OF GOOD CORPORATE GOVERNANCE (GCG) ON BUMN AND BUMD IN INDONESIA

AdBispreneur ◽

10.24198/adbispreneur.v1i2.10237 ◽

2016 ◽

Vol 1 (2) ◽

Author(s):

Iwan Nuryan

Keyword(s):

Economic Growth ◽

Corporate Governance ◽

Economic Crisis ◽

Business Practice ◽

Strategy Development ◽

System Reform ◽

Legal Basis ◽

Internal Constraints ◽

Business Corporation ◽

Good Corporate Governance

ABSTRACTGood Corporate Governance (GCG) is a important measure in the corporation an business practice. Some fact that showed lowed rank in the implementation of GCG in Indonesia, had been one of important factors that caused economic crisis and slow face of economic growth in Indonesia, This is had been a trigger to all stakeholders to continue encourage implementation of GCG in Indonesia. There are four important principal in GCG that now continue to encourage, fairness, transparency, accountability, and responsibility.At the level of practice, the application of GCG in Indonesia, especially in BUMN and BUMD is still very low. Some of the obstacles that hinder the implementation of GCG in Indonesia, especially in BUMN and BUMD are the internal constraints, external constraints, and constraints of ownership. To overcome the obstacles it needs to be stressed to continue to raise awareness of all stakeholders about the important of GCG implementation, strengthening the legal basis of GCG implementation, strengthening government system reform until clean government that free from corruption had been establish, and do some reform throughout the business corporation that runs in Indonesia. Keywords : strategy, GCG, BUMN, BUMD STRATEGI PENGEMBANGAN DAN PENERAPAN GOOD CORPORATE GOVERNANCE (GCG) BAGI BUMN DAN BUMD DI INDONESIA ABSTRAKGood Corporate Governance (GCG) merupakan sebuah instrumen penting dalam praktek bisnis dan perusahaan. Fakta menunjukkan bahwa rendahnya penerapan GCG di Indonesia telah menjadi salah satu faktor penting terjadinya krisis ekonomi di Indonesia serta lambatnya pertumbuhan ekonomi di Indonesia. Hal ini telah menjadi pendorong berbagai pihak untuk terus mendorong penerapan GCG di Indonesia. Empat prinsip penting dalam GCG yang saat ini terus didorong untuk diterapkan adalah kewajaran, transparansi, akuntabilitas, dan responsibilitas. Pada tataran praktek, penerapan GCG di Indonesia, khususnya pada BUMN dan BUMD masih sangat rendah. Beberapa kendala yang menghambat penerapan GCG di Indonesia, khususnya pada BUMN dan BUMD adalah kendala internal, kendala eksternal, dan kendala kepemilikan. Untuk mengatasi berbagai kendala tersebut maka perlu ditekankan untuk terus meningkatkan kesadaran berbagai pihak akan pentingnya penerapan GCG, memperkuat dasar hukum penerapan GCG, mereformasi sistem pemerintahan hingga terciptanya praktek clean government yang bebas KKN serta reformasi di seluruh korporasi bisnis yang berjalan di Indonesia. Kata kunci : strategy, GCG, BUMN, BUMD

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

Jurnal Ecoment Global ◽

10.35908/jeg.v5i1.804 ◽

2020 ◽

Vol 5 (1) ◽

pp. 12

Author(s):

Indrawati Mara Kesuma ◽

Yuli Nurhayati

Keyword(s):

Corporate Governance ◽

Balanced Scorecard ◽

Good Corporate Governance

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 transparansi (X1), akuntabilitas (X2), responsibilitas (X3), independensi (X4) dan kewajaran (X5). 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 R2 (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.Kata Kunci; Good Corporate Governance, Balanced Scorecard, Kinerja

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The Governance Implications When it is Outsourced

IT Outsourcing ◽

10.4018/978-1-60566-770-6.ch148 ◽

2010 ◽

pp. 2335-2346

Author(s):

Anne C. Rouse

Keyword(s):

Corporate Governance ◽

Significant Proportion ◽

It Governance ◽

Decision Makers ◽

It Outsourcing ◽

Effective Control ◽

It Services ◽

Enterprise Software ◽

Good Corporate Governance ◽

It Resources

This chapter considers the governance issues raised by the increasing use of external parties to supply IT resources (including packaged enterprise software). The chapter briefly reviews existing formal governance frameworks and their treatment of IT outsourcing, then introduces an analytical model for considering outsourcing benefits and risks. The chapter then goes on to highlight some strategic IT governance issues that become critical once a firm outsources a significant proportion of its IT services. The aim of the chapter is to alert decision makers to the fact that outsourcing IT incorporates residual risks even when widely recommended operational controls are implemented. It concludes that effective control processes are necessary, but not sufficient for good corporate governance and suggests that those responsible for corporate governance ensure that both operational and strategic governance issues are considered when IT is substantially outsourced.

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ANALISIS IMPLEMENTASI PENERAPAN PRINSIP - PRINSIP GOOD CORPORATE GOVERNANCE DAN PENGARUHNYA TERHADAP KINERJA PERUSAHAAN PT NS BLUESCOPE INDONESIA

TEKUN: Jurnal Telaah Akuntansi dan Bisnis ◽

10.22441/tekun.v8i1.5523 ◽

2019 ◽

Vol 8 (1) ◽

Author(s):

Denny Putri Hapsari

Keyword(s):

Corporate Governance ◽

Balanced Scorecard ◽

Good Corporate Governance

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

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ANALISIS PENGARUH CORPORATE GOVERNANCE, INTERNAL CONTROL DAN ADOPSI PSAK 109 TERHADAP KINERJA OPZIS DIY MELALUI METODE BALANCE SCORECARD

Kajian Bisnis STIE Widya Wiwaha ◽

10.32477/jkb.v27i1.87 ◽

2019 ◽

Vol 27 (1) ◽

pp. 25-45

Author(s):

Sulastiningsih Sulastiningsih ◽

Khalida Urfiyya

Keyword(s):

Corporate Governance ◽

Internal Control ◽

Balanced Scorecard ◽

Linear Regression Analysis ◽

Multiple Linear Regression Analysis ◽

Average Score ◽

Balance Scorecard ◽

Negative Effect ◽

Independent Variable ◽

Adoption Level

The purpose of the research is to measure the performance of zakat management organizations (OPZIS) in Yogyakarta using balance scorecard methode, also to analyze and determine the effect partially and simultaneously on the Corporate Governance, Internal Control and the adoption level of PSAK 109 to OPZIS performance. The object of this study using four OPZIS in Yogyakarta included into the members of Indonesia Zakat Forum (FOZ). This research method used scoring technique on balance scorecard performance and multiple linear regression analysis with SPSS 23.00 which is used to see the influence of the independent variable in the form of corporate governance, internal control and adoption level of PSAK 109 to OPZIS performance. The results of this research shows that OPZIS performance measuremnt using the balanced scorecard method had an average score of 3.55 which maximized the category quite well. Based on F test, independent variable has an effect on OPZIS Performance, shown with F value equal to 6,080 and significance equal to 0.002, overall independent variable are able to explain the effect about 22.437%. While based on partial t test, showed that the adoption level of PSAK 109 has a significant negative effect. Meanwhile, corporate governance and internal control have no effect on OPZIS performance through balance scorecard method.

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GOOD CORPORATE GOVERNANCE DAN DAMPAKNYA TERHADAP KINERJA BERDASARKAN BALANCED SCORECARD

Jurnal Akuntansi ◽

10.24912/ja.v20i3.7 ◽

2017 ◽

Vol 20 (3) ◽

Cited By ~ 1

Author(s):

Dewi Fitriyani ◽

Wiwik Tiswiyanti ◽

Eko Prasetyo

Keyword(s):

Corporate Governance ◽

Balanced Scorecard ◽

Annual Report ◽

Strong Relationship ◽

Good Corporate Governance ◽

Governance Practices

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.

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Pengaruh Penerapan Prinsip-Prinsip Good Corporate Governance pada Kinerja Bank Perkreditan Rakyat di Kabupaten Badung

E-Jurnal Akuntansi ◽

10.24843/eja.2020.v30.i08.p10 ◽

2020 ◽

Vol 30 (8) ◽

pp. 2025

Author(s):

I Wayan Sukardika ◽

I Wayan Gde Wahyu Purna Anggara ◽

I Made Andika Pradnyana Wistawan

Keyword(s):

Corporate Governance ◽

Balanced Scorecard ◽

Linear Regression Analysis ◽

Survey Method ◽

Rural Credit ◽

Good Corporate Governance ◽

Analysis Technique ◽

General Section ◽

Positive Effect

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.

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Pengaruh Penerapan Prinsip-prinsip Good Corporate Governance Pada Kinerja Bank Perkreditan Rakyat di Kota Denpasar

E-Jurnal Akuntansi ◽

10.24843/eja.2018.v23.i02.p11 ◽

2018 ◽

pp. 1093

Author(s):

Putu Putri Sawitri ◽

I Wayan Ramantha

Keyword(s):

Corporate Governance ◽

Balanced Scorecard ◽

Good Corporate Governance

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

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Pengaruh Implementasi Good Corporate Governance terhadap Kinerja Perusahaan Perbankan Umum Go Public pada Masa Krisis Ekonomi Global di Indonesia

Jurnal Ilmiah Ekonomi Global Masa Kini ◽

10.36982/jiegmk.v12i1.1410 ◽

2021 ◽

Vol 12 (1) ◽

pp. 1

Author(s):

Meilin Veronica

Keyword(s):

Corporate Governance ◽

Economic Crisis ◽

Audit Committee ◽

Stock Exchange ◽

Capital Adequacy ◽

Good Corporate Governance ◽

Global Economic Crisis ◽

Financial Performance Measures ◽

Public Banks ◽

Research Criteria

This research uses normality test, classic assumption test and multiple regression analysis method which aims to see the effect of the implementation of Good Corporate Governance (with indicators of the board of commissioners, audit committee and institutional ownership) on open public banking with indicators of Non Performance Loan (NPL), Loan to Deposit Ratio (LDR) and Capital Risk (CAR) during the global economic crisis in Indonesia. Research samples from publicly listed banking companies on the Indonesia Stock Exchange (IDX) and must have the research criteria. It is known that there are 45 banking companies that are active until the end of 2019 on the Indonesia Stock Exchange (IDX), but according to the research criteria there are only 25 banking companies with 2-year observation, year2018-2019, so the number of observation samples used is 50 samples. Based on the results of the research, it is realized that the implementation of Good Corporate Governance (GCG) has no effect on banking performance with financial performance measures, namely Non Performance Loans (NPL) and Loan to Deposit Ratio (LDR) in go public banks during the global economic crisis in Indonesia, but the results Hypothesis testing shows that the implementation of Good Corporate Governance (GCG) has a positive effect on the Capital Risk (CAR) variable in publicly traded commercial banks so that it is accepted because the implementation of Good Corporate Governance (GCG) will increase the supervision of the implementation of capital adequacy regulations set by the government.

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