scholarly journals Relationship between the effectiveness of Good Corporate Governance (GCG) policies with the occurrence of corruption cases in the State-Owned Enterprises environment

2020 ◽  
Vol 1 (3) ◽  
pp. 78-82
Author(s):  
Rahmat Saleh Harahap
Keyword(s):  
Corporate Governance ◽  
Good Governance ◽  
Business Management ◽  
The State ◽  
Good Corporate Governance ◽  
State Owned Enterprise ◽  
Distribution Of Resources ◽  
The Government ◽  
High Level

In the economic system, the role of State-Owned Enterprises is as an implementer of public services, distribution of resources that control the lives of many people, as pioneers/pioneers in the business sector that are not yet desirable by the private sector and as a source of state revenue. This role can be realized if the State-Owned Enterprise in its objectives can implement the principles of Good Corporate Governance (GCG) well. But in reality, it is often difficult to face challenges faced by State-Owned Enterprises managers in implementing good governance. The intervention of State-Owned Enterprises business management with a political-bureaucratic approach that is no different from other government agencies. And at worst there are still a series of corruption cases carried out by the leadership of State-Owned Enterprises to seek personal gain. This is certainly a contradiction with State-Owned Enterprise's governance which is always published. Existing GCG implementation policies are deemed ineffective because they are not adhered to. This illustrates that business governance in ` State-Owned Enterprises itself has not been going well. Improvement in the application of good corporate governance (GCG) must be carried out immediately and the improvement of the GCG ecosystem of the State-Owned Enterprise itself must receive the attention of the government. Synergy is needed with the government's commitment to forcing State-Owned Enterprises to implement GCG in a transparent and accountable manner, with a high level of professionalism and effectiveness. Keywords: Good Corporate Governance State-Owned Enterprises Government Implementation

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.  

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.

scholarly journals Penerapan Good Governance pada Perusahaan Skala Kecil dan Menengah Non Go Public

2016 ◽  
Vol 1 (3) ◽  
pp. 236
Author(s):  
Jaswadi
Keyword(s):  
Corporate Governance ◽  
Knowledge Base ◽  
Good Governance ◽  
Governance Mechanism ◽  
Legal Form ◽  
Family Governance ◽  
Good Corporate Governance ◽  
Legal Forms ◽  
Set Up

<p>Abstrak: Tujuan penelitian ini adalah untuk melakukan investigasi dalam mengidentifikasi sebuah dasar pengetahuan (<em>knowledge base</em>) atas implementasi <em>good corporate governance</em> pada sektor UKM <em>non-go public</em>, dan mengidentifikasi aspek pengaturan yang perlu dimodifikasi atas implementasi <em>good corporate governance</em> pada sektor ini. Wawancara dilakukan kepada 10 informan pelaku UKM di wilayah Malang, Batu, Sidoarjo, Jember, dan, Madiun Propinsi Jawa Timur. Hasil penelitian menunjukkan bahwa dalam penerapan aspek <em>good governance</em> UKM dapat menyesuaikan dengan bentuk badan hukumnya, antara lain 3 (tiga) bentuk hukum badan usaha yakni perseroan, persekutuan, dan perseorangan. Dari aspek tersebut, mekanisme <em>monitoring</em> dan <em>family go</em><em>vernance</em> memerlukan perhatian lebih dari pengambil keputusan, investor, dan perbankan serta para pelaku UKM sendiri. Dalam rangka menerapkan mekanisme <em>monitoring</em> yang efektif, peran dewan komisaris dan direksi mengikuti aturan tentang perseroan. Sementara persekutuan perlu membakukan adanya dewan penasehat yang mungkin terdiri dari seluruh sekutu/<em>partners</em> dan mempekerjakan konsultan eksternal utama-nya terkait aspek akuntansi. Selanjutnya, pada perseorangan dengan <em>owner manager</em> perlu mengoptimalkan adanya konsultan untuk mendapatkan alternatif pilihan dalam pengambilan keputusan.</p><p><em>Abstract: <em>The purpose of this study is to investigate a knowledge base for the implementation of good corporate governance in SMEs sectorand identify a special governance provision that need to be addressed over the implementation of good corporate governance in the SME sector. Interviews were conducted on the 10 interviewees of owners and managers within SMEs in Malang, Batu, Sidoarjo, Jember, and Madiun East Java. The results show that the application of the governance aspects of SMEs may need to be adjusted regarding a difference legal forms of SMEs, among others, 3 (three) legal form of the business entity of the Corporation, Partnerships, and Sole Traders. Across these entities, monitoring and family governance mechanism requires more attention from decision makers, investors, and banks as well as SMEs themsel-ves. In order to implement an effective monitoring mechanism, the role of the Board of Commissioners and Board of Directors is in accordance the rules of the corporation. While partnership and sole traders need to set up an advisory board consisting of all partnerand to engage external consultants related accounting aspects. In addition, the sole traders with owner manager should engage external consultant to have a second opinion during decision making process.</em><br /></em></p>

scholarly journals ANALISIS FAKTOR AUDIT INTERNAL DAN PENGARUHNYA TERHADAP PELAKSANAAN GOOD CORPORATE GOVERNANCE

2017 ◽  
Vol 12 (3) ◽  
pp. 359
Author(s):  
Gusnardi Gusnardi
Keyword(s):  
Corporate Governance ◽  
Data Analysis ◽  
Path Analysis ◽  
Hypothesis Testing ◽  
Research Method ◽  
Internal Audit ◽  
The State ◽  
Primary Data ◽  
Good Corporate Governance

To implement the good corporate governance as it was expected, especially in the BUMN Tbk. in Indonesia, it is important to optimize the  role of internal audit. The purpose of this research is to explore the influence of internal audit partly and simultaneously on the good corporate governance at the state-owned companies (BUMN Tbk) in Indonesia. The data used in this research were primary data collected by questionnaires. The data analysis for hypothesis testing was the path analysis. This research done with research method of census by 13 at the state-owned companies (BUMN Tbk.) in Indonesia.  The data used in this research were primary data collected by questionnaires. Result of this research indicates that audit factors partly and simultaneously has influenced significantly to exercise on the good corporate governance at the state-owned companies (BUMN Tbk.) in Indonesia.

The Role of Internal Audit in Governance of Zakat Institution in Malaysia

2021 ◽  
Vol 12 (3) ◽  
pp. 2568-2571
Author(s):  
Suhaimi Ishak Et.al
Keyword(s):  
Risk Management ◽  
Corporate Governance ◽  
Best Practice ◽  
Good Governance ◽  
Internal Audit ◽  
The State ◽  
Federal Constitution ◽  
State Administration ◽  
A Company

This study outlines the role of internal audit in the governance of zakat institutions in Malaysia. Aspects of internal audit are detailed in this study as well as risk management. Internal audit is closely linked to risk management where both of these aspects are an important element of an organisation's governance. In addition, legislative matters such as the Federal Constitution and the State Administration of Islamic Religious Enactments were also discussed in this research. Researchers are also talking about the Malaysian Code on Corporate Governance (MCCG), which can be used as a guide and best practice for Islamic religious states and zakat institutions in Malaysia. Although the Islamic religious councils of the states and the zakat institutions are not a company but with the trust as administrators and managers of large zakat funds, the need for good governance is essential.

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>

scholarly journals Pola Pengelolaan Good University Governance Badan Layanan Umum

2021 ◽  
Vol 5 (1) ◽  
pp. 29-35
Author(s):  
Amira Nurlatifah ◽  
Bambang Suratman ◽  
Hariyati
Keyword(s):  
Higher Education ◽  
Corporate Governance ◽  
Good Governance ◽  
Rapid Development ◽  
Service Agency ◽  
Literature Study ◽  
Governance System ◽  
Quality Of Higher Education ◽  
Good Corporate Governance ◽  
The Government

Implement good governance in Higher Education, the government established a Public Service Agency with the aim of improving the quality of higher education services. The purpose of this study was to determine the meaning of good corporate governance, the application of the management patterns of good corporate governance in universities and the obstacles faced by good corporate governance in universities. This research is a qualitative research which is literature study. The results of the study reveal that good corporate governance has the meaning of a good governance system, especially important in universities based on the principles of good governance in universities, such as the principle of accountability which is manifested in positive and negative independence without pressure from any party, as well as the principle of equality and fairness to stakeholders. Apart from this, there are internal problems, one of which is due to the inadequate duties and functions of special institutions dealing with development. Meanwhile, external problems occur due to the rapid development of science and technology that does not yet fulfill sufficient capacity to implement good governance in the management of education in Indonesia

scholarly journals Analisis Good Corporate Governance Pada Koperasi

2017 ◽  
Vol 9 (1) ◽  
pp. 10-27
Author(s):  
Tony Soebijono ◽  
Martinus Sony Erstiawan ◽  
Lilis Binawati
Keyword(s):  
Corporate Governance ◽  
Financial Reporting ◽  
Good Governance ◽  
The State ◽  
Joint Effort ◽  
Basic Principles ◽  
Accounting Firm ◽  
Good Corporate Governance ◽  
The Republic ◽  
Development Approach

In the 1945 Constitution of the State of the Republic of Indonesia there is a chapter that makes the foundation of the establishment and development of Koperasi in Indonesia. Article 33 of the 1945 Constitution of the State of the Republic of Indonesia states that the economy is constituted as a joint effort based on the principle of kinship. In order for Koperasi to develop properly, it is necessary to have a Good Corporate Governance (GCG). To be able to have good governance, then in managing Koperasi there must be transparency, independence, accountability, responsibility, fairness and equality which are the basic principles in good organizational management. This research will try to observe whether Koperasi has implemented the basic principles of Good Corporate Governance (GCG). The research was conducted at Koperasi Pegawai in Surabaya by using research and development approach and descriptive data analysis. The results of data processing show that the principle of transparency obtained index 3.25 can be implemented well which indicated by financial reporting that has been audited by Public Accounting Firm (KAP) for 8 years. The principle of independence obtained index 3.71 is quite manifest in its management. The principle of accountability with the 3.00 index can be implemented well, as indicated by the presence of AD/ART (Anggaran Dasar/Anggaran Rumah Tangga), vision, mission and purpose of the establishment of Koperasi which all refer to Act Number 25 Year 1992. The rules are implemented and conditioned according to the conditions of the Koperasi. The principle of responsibilitas with index 2.71 also can be done well, with the  obedience to the regulation of Act Number 25 Year 1992 which is part of  responsibility of management and member of Koperasi in execution of duty. The principle of fairness and equality with the 3.43 index is well executed, there is no discrimination due to differences in ethnicity, religion, race, class, gender and physical condition.

scholarly journals The role of board of commissioners and transparency in improving bank operational efficiency and profitability

2014 ◽  
Vol 17 (1) ◽  
pp. 81 ◽  
Author(s):  
Lutfi Lutfi ◽  
Meliza Silvy ◽  
Rr. Iramani
Keyword(s):  
Corporate Governance ◽  
Statistical Analysis ◽  
Commercial Banks ◽  
Good Governance ◽  
Random Effect ◽  
Operational Efficiency ◽  
Critical Aspect ◽  
Financial Condition ◽  
Good Corporate Governance

Good corporate governance is a critical aspect in banking industries because the larg- est part of the source of funds is from public. Two of the important aspects of good corporate governance are the role of the board of commissioners and transparency. This study aimed to assess the effect of the implementation of good governance, which is proxied by the role of the board of commissioners and transparency of financial and non-financial condition, toward the operational efficiency and profitability of the na- tional commercial banks in Indonesia. This study uses data of thirty six banks for five years, from 2008 to 2012. Random effect panel data technique is used to analyze the data since this technique can increase the power of statistical analysis. The results shows that in terms of efficiency only board that functions well capable of improving the operational efficiency of the banks. As for profitability, both good board of commis- sioners and public transparency are capable of increasing the bank operational profit- ability in Indonesia.

scholarly journals Prinsip Good Corporate Governane dalam Pengelolaan Pungutan Sumbangan Pihak Ketiga Pada Perum Perhutani Jateng

2019 ◽  
Vol 2 (3) ◽  
pp. 493-498
Author(s):  
Rinitami Njatrijani
Keyword(s):  
Corporate Governance ◽  
The State ◽  
Third Party ◽  
State Budget ◽  
Central Java ◽  
Good Corporate Governance ◽  
Tax State ◽  
The Government ◽  
Central Java Province ◽  
State Revenues

Abstract This study aims to know the Principles of Good Corporate Governance in the Management of Third Party Contribution Donations at the Perum Perhutani Central Java. Research is a study of legal documents described in a qualitative form. The results of the study show that the effort to maintain the implementation of the core business and the Perum Perhutani business plan, in order to mitigate the risk of the relationship between Perhutani and Central Java Province, it is necessary to consider terminating the SP3 levy and turning it into a PNBP as stipulated in Law Number 20 of 1997 concerning Revenue Non-Tax State with all the consequences as regulated Article 4: All Non-Tax State Revenues must be paid immediately as soon as possible to the State Treasury, and Article 5: All Non-Tax State Revenues are managed in the State Budget and Revenue System, then it is necessary to formulate a basis for arranging grants to the Government Central Java Province with the approval of the Minister of Finance. Keywords: Good Corporate Governance, Third Party Charges, Perhutani. Abstark Penelitian ini bertujuan untuk mengatahui Prinsip Good Corporate Governane dalam Pengelolaan Pungutan Sumbangan Pihak Ketiga  Pada Perum Perhutani Jateng. Penelitian merupakan penelitian dokumen hukum yang diuraikan dalam bentuk kualitatif. Hasil penelitian menujukan bahwa upaya menjaga dilaksanakannya core bussines maupun bussines plan Perum Perhutani maka dalam rangka mitigasi risiko hubungan antara perum perhutani dengan Propinsi Jawa Tengah maka perlu dipertimbangkan untuk memberhentkan pungutan SP3 dan merubah menjadi PNBP sebagaimana diatur dalam Undang-Undang Nomer 20 Tahun 1997 tentang Penerimaan Negara Bukan Pajak  dengan segala konsekuensinya sebagaimana diatur Pasal 4 : Seluruh Penerimaan Negara Bukan Pajak wajib disetor langsung secepatnya ke Kas Negara, dan  Pasal 5:  Seluruh Penerimaan Negara Bukan Pajak dikelola dalam sistem Anggaran Pendapatan dan Belanja Negara , selanjutnya perlu  dirumuskan dasar pengaturan hibah  kepada Pemerintah Provinsi Jawa Tengah dengan persetujuan Menteri Keuangan. Kata Kunci: Good Corporate Governance, Pungutan Pihak Ketiga, Perhutani.

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