Praktik-Praktik Good Governance Pada Koperasi Simpan Pinjam Sari Amertha Dana
Abstract
In terms of quantity, cooperatives are growing rapidly in Denpasar City, one of which is the Savings and Loans Cooperative (KSP) Sari Amertha Dana in Denpasar City. This cooperative is able to face and get through this pandemic crisis well so that it continues to run normally. Although the COVID-19 pandemic situation caused some members of KSP Sari Amertha Dana to have difficulty paying loans, KSP Sari Amertha Dana continued to run their operations and there were no layoffs. This study aims to identify and analyze the practices of Good Governance (GG) applied to KSP Sari Amertha Dana. This study uses qualitative methods with triangulation techniques and descriptive analysis. The results of the analysis state that the practices of transparency, accountability, responsibility, independence, and equality and fairness carried out by KSP Sari Amertha Dana have been implemented well.
Keywords : Transparency; Accountability; Responsibility; Independence; Fairness.
Downloads
Download data is not yet available.
References
Abhayawansa, S., Adams, C. A., & Neesham, C. (2021). Accountability and governance in pursuit of Sustainable Development Goals: conceptualising how governments create value. Accounting, Auditing & Accountability Journal, 1(1), 1. https://doi.org/https://doi.org/10.1108/AAAJ-07-2020-4667
Agus, A., & Ridwan, Y. R. T. (2020). Analysis of Development of Savings and Loans Unit in the Cooperative of the Republic of Indonesia Prosperous of Cirebon District. Journal of Sosial Science, 1(1), 1–7.
Andreaus, M., Rinaldi, L., Pesci, C., & Girardi, A. (2021). Accountability in times of exception: an exploratory study of account-giving practices during the early stages of the COVID-19 pandemic in Italy. Journal of Public Budgeting, Accounting & Financial Management, 1(1), 1. https://doi.org/https://doi.org/10.1108/JPBAFM-06-2020-0091
Anggraini, P. (2020). Penerapan Good Corporate Governance Pada PT. Bank Negara Indonesia (persero) tbk. Jurnal Fakultas Ekonomi Dan Bisnis Universitas Islam Malang, 9(6), 1.
Dasuki, E., & Lestari, A. (2019). Implementation Of Good Corporate Governance To TheValue Of Coorporative Company. Journal Of Economic Empowerment Strategy, 2(1), 1.
Dewanti, M., & Mulyadi. (2019). Pengaruh Penerapan Corporate Social Responsibility, Good Corporate Governance, dan Budaya Tri Hita Karana Terhadap Kinerja Keuangan di Koperasi Simpan Pinjam Kota Denpasar. Jurnal Ilmiah Akuntansi Dan Bisnis, 1(2), 1.
Djaelani, S. (2020). Teknik Penyusunan Laporan Keuangan Bagi KSPPS/USPPS Koperaasi Syariah di Kalimantan Selatan. Jurnal Pengabdian Kepada Masyarakat, 1(1), 1.
Goel, P. (2018). Implocations of Corporate Governance on Financial Performance: an Analytical Review of Governance and Social Reporting Reforms in India. Asian Journal of Sustainability and Social Responsibility, 3(4), 1–20. https://doi.org/10.1186/s41180-018-0020-4
Haliah, & Nirwana. (2019). The development of Good Governance model for performance improvement. International Journal of Excellence in Government., 1(1), 21–36.
Hindistari, R. R., & Putri, I. G. A. M. A. D. (2016). Pengaruh Penerapan Prinsip-prinsip Good Corporate Governance pada Kinerja Bank Perkreditan Rakyat Kabupaten Gianyar. E-Jurnal Akuntansi Unud, 16(1), 101–128.
Jakinik, M. (2020). Statutory Regulations and Corporate Governance Standards in Cooperative banks. Research Papers in Economics and Finance, 4(1), 1.
Khotami, M. (2017). The Concept Of Accountability In Good Governance. Advances in Social Science, Education and Humanities Research (ASSEHR), 163(Icodag), 30–33. https://doi.org/10.2991/icodag-17.2017.6
Mahendrayasa, P. K. A., & Putri, I. G. A. M. A. D. (2017). Pengaruh Prinsip-prinsip Good Corporate Governance Terhadap Kinerja Keuangan Lembaga Perkreditan Desa (LPD) di Kota Denpasar. E-Jurnal Akuntansi Unud, 21(2), 955–970. https://doi.org/https://doi.org/10.24843/EJA.2017.v21.i02.p04.
Mahrani, M., & Soewarno, N. (2018). The effect of good corporate governance mechanism and corporate social responsibility on financial performance with earnings management as mediating variable. Asian Journal of Accounting Research, 3(1), 41–60. https://doi.org/https://doi.org/10.1108/AJAR-06-2018-0008
Marlina, E. (2019). Pengaruh Good Coorperative Governance Terhadap Kinerja Koperasi di Kota Pekan Baru, Riau. Jurnal Akuntansi Dan Ekonomika, 9(1), 1.
Martini, I. A. ., Lasmi, N. ., Jaya, N. ., & Sutrisni. (2017). Improving Cooperative Performance through Human Resource Development Effort. International Journal of Scial Science and Humania, 1(1), 29–58.
Nugraha, K. M. P., & Suryanawa, I. K. (2021). The Effect of Implementing Good Corporate Governance Principles, Tri Hita Karana Culture and Organizational Commitments on LPD Financial Performance. American Journal of Humanities and Social Science Research (AJHHSR), 1(2), 555–563. http://www.ajhssr.com/wp-content/uploads/2021/02/ZG2152278289.pdf
Oseni, M. (2019). Gender, Equity and Corporate Governance in Coorporative Societies. Journal of Accounting and Economics, 5(1), 1.
Pane, E. S. (2020). Save And Loan Credit Information System Based On Web. Journal of Applied Engineering and Technological Science (JAETS), 2(1), 14–20. https://doi.org/10.37385/jaets.v2i1.166
Prawira, S. (2020). Pengaruh Penerapan Prinsip-Prinsip Good Corporate Governance dan Budaya Tri Hita Karana pada Kinerja Keuangan. Jurnal Fakultas Ekonomi Dan Bisnis Universitas Udayana, 30(9).
Putri, I. G. A. P. D., Rasmini, N. K., & Mimba, N. P. S. H. (2017). Pengaruh Struktur Corporate Governance Pada Yield To Maturity Obligasi Melalui Peringkat Obligasi. E-Jurnal Akuntansi Universitas Udayana, 6(6), 2287–2318.
Rashid, A. (2018). Board independence and firm performance: Evidence from Bangladesh. Future Business Journal, 4(1), 34–49. https://doi.org/10.1016/j.fbj.2017.11.003
Sastra, I. M. B., & Erawati, N. M. A. (2017). Pengaruh Penerapan Prinsip-prinsip Good Corporate Governance dan Budaya Tri Hita Karana pada Kinerja Keuangan. E- Jurnal Akuntansi Unud, 19(1), 421–451.
Seni, A., & Ratnadi, D. (2017). Theory Of Planned Behavior untuk memprediksi niat berinvestasi. E-Jurnal Ekonomi Dan Bisnis Universitas Udayana, 6(12), 1.
Wiantara, I. W. W., & Yadnyana, I. K. (2020). The Influence of Application of Good Government Governance Principles and Tri Hita Karana Culture on Regional Government Performance. American Journal of Humanities and Social Science Research (AJHHSR), 4(8), 74–82.
Agus, A., & Ridwan, Y. R. T. (2020). Analysis of Development of Savings and Loans Unit in the Cooperative of the Republic of Indonesia Prosperous of Cirebon District. Journal of Sosial Science, 1(1), 1–7.
Andreaus, M., Rinaldi, L., Pesci, C., & Girardi, A. (2021). Accountability in times of exception: an exploratory study of account-giving practices during the early stages of the COVID-19 pandemic in Italy. Journal of Public Budgeting, Accounting & Financial Management, 1(1), 1. https://doi.org/https://doi.org/10.1108/JPBAFM-06-2020-0091
Anggraini, P. (2020). Penerapan Good Corporate Governance Pada PT. Bank Negara Indonesia (persero) tbk. Jurnal Fakultas Ekonomi Dan Bisnis Universitas Islam Malang, 9(6), 1.
Dasuki, E., & Lestari, A. (2019). Implementation Of Good Corporate Governance To TheValue Of Coorporative Company. Journal Of Economic Empowerment Strategy, 2(1), 1.
Dewanti, M., & Mulyadi. (2019). Pengaruh Penerapan Corporate Social Responsibility, Good Corporate Governance, dan Budaya Tri Hita Karana Terhadap Kinerja Keuangan di Koperasi Simpan Pinjam Kota Denpasar. Jurnal Ilmiah Akuntansi Dan Bisnis, 1(2), 1.
Djaelani, S. (2020). Teknik Penyusunan Laporan Keuangan Bagi KSPPS/USPPS Koperaasi Syariah di Kalimantan Selatan. Jurnal Pengabdian Kepada Masyarakat, 1(1), 1.
Goel, P. (2018). Implocations of Corporate Governance on Financial Performance: an Analytical Review of Governance and Social Reporting Reforms in India. Asian Journal of Sustainability and Social Responsibility, 3(4), 1–20. https://doi.org/10.1186/s41180-018-0020-4
Haliah, & Nirwana. (2019). The development of Good Governance model for performance improvement. International Journal of Excellence in Government., 1(1), 21–36.
Hindistari, R. R., & Putri, I. G. A. M. A. D. (2016). Pengaruh Penerapan Prinsip-prinsip Good Corporate Governance pada Kinerja Bank Perkreditan Rakyat Kabupaten Gianyar. E-Jurnal Akuntansi Unud, 16(1), 101–128.
Jakinik, M. (2020). Statutory Regulations and Corporate Governance Standards in Cooperative banks. Research Papers in Economics and Finance, 4(1), 1.
Khotami, M. (2017). The Concept Of Accountability In Good Governance. Advances in Social Science, Education and Humanities Research (ASSEHR), 163(Icodag), 30–33. https://doi.org/10.2991/icodag-17.2017.6
Mahendrayasa, P. K. A., & Putri, I. G. A. M. A. D. (2017). Pengaruh Prinsip-prinsip Good Corporate Governance Terhadap Kinerja Keuangan Lembaga Perkreditan Desa (LPD) di Kota Denpasar. E-Jurnal Akuntansi Unud, 21(2), 955–970. https://doi.org/https://doi.org/10.24843/EJA.2017.v21.i02.p04.
Mahrani, M., & Soewarno, N. (2018). The effect of good corporate governance mechanism and corporate social responsibility on financial performance with earnings management as mediating variable. Asian Journal of Accounting Research, 3(1), 41–60. https://doi.org/https://doi.org/10.1108/AJAR-06-2018-0008
Marlina, E. (2019). Pengaruh Good Coorperative Governance Terhadap Kinerja Koperasi di Kota Pekan Baru, Riau. Jurnal Akuntansi Dan Ekonomika, 9(1), 1.
Martini, I. A. ., Lasmi, N. ., Jaya, N. ., & Sutrisni. (2017). Improving Cooperative Performance through Human Resource Development Effort. International Journal of Scial Science and Humania, 1(1), 29–58.
Nugraha, K. M. P., & Suryanawa, I. K. (2021). The Effect of Implementing Good Corporate Governance Principles, Tri Hita Karana Culture and Organizational Commitments on LPD Financial Performance. American Journal of Humanities and Social Science Research (AJHHSR), 1(2), 555–563. http://www.ajhssr.com/wp-content/uploads/2021/02/ZG2152278289.pdf
Oseni, M. (2019). Gender, Equity and Corporate Governance in Coorporative Societies. Journal of Accounting and Economics, 5(1), 1.
Pane, E. S. (2020). Save And Loan Credit Information System Based On Web. Journal of Applied Engineering and Technological Science (JAETS), 2(1), 14–20. https://doi.org/10.37385/jaets.v2i1.166
Prawira, S. (2020). Pengaruh Penerapan Prinsip-Prinsip Good Corporate Governance dan Budaya Tri Hita Karana pada Kinerja Keuangan. Jurnal Fakultas Ekonomi Dan Bisnis Universitas Udayana, 30(9).
Putri, I. G. A. P. D., Rasmini, N. K., & Mimba, N. P. S. H. (2017). Pengaruh Struktur Corporate Governance Pada Yield To Maturity Obligasi Melalui Peringkat Obligasi. E-Jurnal Akuntansi Universitas Udayana, 6(6), 2287–2318.
Rashid, A. (2018). Board independence and firm performance: Evidence from Bangladesh. Future Business Journal, 4(1), 34–49. https://doi.org/10.1016/j.fbj.2017.11.003
Sastra, I. M. B., & Erawati, N. M. A. (2017). Pengaruh Penerapan Prinsip-prinsip Good Corporate Governance dan Budaya Tri Hita Karana pada Kinerja Keuangan. E- Jurnal Akuntansi Unud, 19(1), 421–451.
Seni, A., & Ratnadi, D. (2017). Theory Of Planned Behavior untuk memprediksi niat berinvestasi. E-Jurnal Ekonomi Dan Bisnis Universitas Udayana, 6(12), 1.
Wiantara, I. W. W., & Yadnyana, I. K. (2020). The Influence of Application of Good Government Governance Principles and Tri Hita Karana Culture on Regional Government Performance. American Journal of Humanities and Social Science Research (AJHHSR), 4(8), 74–82.
Published
2021-10-29
How to Cite
TRIKAJAYANTI, Ni Komang Ayu; WIRAJAYA, I Gde Ary.
Praktik-Praktik Good Governance Pada Koperasi Simpan Pinjam Sari Amertha Dana.
E-Jurnal Akuntansi, [S.l.], v. 31, n. 12, p. 3111-3121, oct. 2021.
ISSN 2302-8556.
Available at: <https://ojs.unud.ac.id/index.php/akuntansi/article/view/71531>. Date accessed: 02 nov. 2024.
doi: https://doi.org/10.24843/EJA.2021.v31.i12.p06.
Issue
Section
Artikel
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
