Penerapan Prinsip-Prinsip Good Governance pada PT. BPR Kusemas Dana Mandiri
Abstract
Since April 2020 PT. BPR Kusemas Dana Mandiri experienced a decline in profit due to the COVID-19 pandemic, but PT. BPR Kusemas Dana Mandiri continues to carry out its operations well and continues to provide full salaries without termination of employment. This study aims to determine the principles of Good Governance (GG) applied to PT. BPR Kusemas Dana Mandiri uses a qualitative method. The data analysis used is descriptive analysis with a qualitative approach. The results of this study state that the principles of transparency, accountability, responsibility, independence and equality and fairness have been implemented properly by PT. BPR Kusemas Mandiri Fund. The implications of this research are expected to be a reminder and evaluation material regarding the importance of applying the principles of Good Governance (GG) in the company's operations.
Keywords : Good Governance; Accountability; Transparency; Responsibility.
Downloads
Download data is not yet available.
References
Garbo, A., & Wulandari, D. A. (2018). The implementation of good corporate governance in the Aerofood ACS Company of Yogyakarta. Journal of Islamic Lariba, 4(1), 47–56.
Haliah, & Nirwana. (2019). The development of good governance model for performance improvement. International Journal of Excellence in Government, 1(1), 21–36. https://doi.org/https://doi.org/10.1108/IJEG-09-2018-0004
Hasibuan, M. E., & Wirawati, N. G. P. (2020). The Effect of Financial Performance , Good Corporate Governance , Corporate Social Responsibility on Company Value ( Empirical Study on Food and Beverage Companies Listed on the Indonesia Stock Exchange 2017-2019 ). American Journal of Humanities and Social Sciences Research (AJHSSR), 5(1), 391–397.
Hindistari, R., & Putri, A. D. (2016). Pengaruh Penerapan Prinsip-Prinsip Good Corporate Governance Pada Kinerja Bank Perkreditan Rakyat Kabupaten Gianyar. E-Jurnal Akuntansi, 16(1), 101–128.
Hutomo, A., Marditama, T., Limakrisna, N., Sentosa, I., Lee, J., & Yew, K. (2020). Green Human Resource Management, Customer Environmental Collaboration and the Enablers of Green Employee Empowerment: Enhanching an Environmental Performance. DIJEFA, 1(2), 358–372. https://doi.org/10.38035/DIJEFA
Kushkowski, J. D., Shrader, C. ., Anderson, M. H., & White, R. . (2020). Information flows and topic modeling in corporate governance. Journal of Documentation, 76(6), 1. https://doi.org/https://doi.org/10.1108/JD-10-2019-0207
Nag, N. S. (2018). Government, Governance and Good Governance. Indian Journal of Public Administration, 64(1), 122–130. https://doi.org/10.1177/0019556117735448
Nawawi, S., Herawati, N. T., & Prayudi, M. A. (2017). Analisa Penerapan Prinsip-Prinsip Good Corporate Governance Dalam Proedur Pemberian Kredit. E-Jurnal Akuntansi, 8(2), 1–10.
Nistor, C. S., Stefanescu, C. A., Oprisor, T., & Crisan, A. . (2019). Approaching public sector transparency through an integrated reporting benchmark. Journal of Financial Reporting and Accounting, 17(2), 249–270. https://doi.org/https://doi.org/10.1108/JFRA-06-2017-0048
Otieno, O. C., Liyala, S., Odongo, B. C., & Abeka, S. (2016). Theory of Reasoned Action as an Underpinning to Technological Innovation Adoption Studies. World Journal of Computer Application and Technology, 4(1), 1–7. https://doi.org/10.13189/wjcat.2016.040101
Pradnyaswari, L., & Putri, I. G. A. M. . A. D. (2016). Pengaruh Prinsip-Prinsip Good Corporate Governance Pada Kinerja Keuangan Koperasi Di Kabupaten Klungkung. E-Jurnal Akuntansi, 14(2), 1064–1091.
Putra, A., & Nuzula, N. (2017). PENGARUH CORPORATE GOVERNANCE TERHADAP PROFITABILITAS (Studi Pada Perusahaan Perbankan yang Terdaftar di Bursa Efek Indonesia Periode 2013-2015). Jurnal Administrasi Bisnis S1 Universitas Brawijaya, 47(1), 103–112.
Putra, I. D. G. T., & Suardikha, I. M. S. (2020). The Effect of the Implementation of Good Governance and Accounting Information Systems on the Performance of Village Credit Institutions ( LPD ). American Journal of Humanities and Social Sciences Research (AJHSSR), 4(8), 225–231.
Rahim, A. (2019). Governance and Good Governance-A Conceptual Perspective. Journal of Public Administration and Governance, 9(3), 133. https://doi.org/10.5296/jpag.v9i3.15417
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 Universitas Udayana, 19(1), 421–451.
Sawitri, P. P., & Ramantha, I. W. (2018). Pengaruh Penerapan Prinsip-prinsip Good Corporate Governance Pada Kinerja Bank Perkreditan Rakyat di Kota Denpasar. E-Jurnal Akuntansi, 23(1), 1093. https://doi.org/https://doi.org/10.24843/eja.2018.v23.i02.p11
Sawmar, A. A., & Mohammed, M. . (2021). Enhancing zakat compliance through good governance: a conceptual framework. ISRA International Journal of Islamic Finance, 1(1), 1. https://doi.org/https://doi.org/10.1108/IJIF-10-2018-0116
Sukardika, I. W., Wahyu Purna Anggara, I. W. G., & Andika Pradnyana Wistawan, I. M. (2020). Pengaruh Penerapan Prinsip-Prinsip Good Corporate Governance pada Kinerja Bank Perkreditan Rakyat di Kabupaten Badung. E-Jurnal Akuntansi, 30(8), 2025. https://doi.org/10.24843/eja.2020.v30.i08.p10
Suryaningsih, N. P. R., & Sudirman, M. S. N. (2020). The influence of credit risk, liquidity risk, and operational risk on profitability in rural banks in Bali Province. American Journal of Humanities and Social Sciences Research, 4(3), 258–265.
Thi Tuyet Mai, N. (2019). An investigation into the relationship between materialism and green purchase behavior in Vietnam and Taiwan. Journal of Economics and Development, 21(2), 247–258. https://doi.org/https://doi.org/10.1108/JED-10-2019-0044
Triadi, A. A. L. (2016). Pengaruh Pengendalian Intern dan Penerapan Prinsip-Prinsip Good Corporate Governance Terhadap Kinerja Manajerial (Studi Pada PT BRI Persero Tbk. Cabang Denpasar). E-Jurnal Akuntansi Universitas Udayana, 16(2), 895–920.
Uzma, S. . (2018). Corporate governance practices: global convergence and Indian perspective. Qualitative Research in Financial Markets, 10(3), 285–308. https://doi.org/https://doi.org/10.1108/QRFM-12-2016-0049
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.
Yanti, L. A. K., & Ary Wirajaya, I. G. (2020). Pengaruh Prinsip-Prinsip Good Governance pada Kinerja Keuangan LPD di Kabupaten Karangasem. E-Jurnal Akuntansi, 30(3), 713–724. https://doi.org/https://doi.org/10.24843/eja.2020.v30.i03.p13
Haliah, & Nirwana. (2019). The development of good governance model for performance improvement. International Journal of Excellence in Government, 1(1), 21–36. https://doi.org/https://doi.org/10.1108/IJEG-09-2018-0004
Hasibuan, M. E., & Wirawati, N. G. P. (2020). The Effect of Financial Performance , Good Corporate Governance , Corporate Social Responsibility on Company Value ( Empirical Study on Food and Beverage Companies Listed on the Indonesia Stock Exchange 2017-2019 ). American Journal of Humanities and Social Sciences Research (AJHSSR), 5(1), 391–397.
Hindistari, R., & Putri, A. D. (2016). Pengaruh Penerapan Prinsip-Prinsip Good Corporate Governance Pada Kinerja Bank Perkreditan Rakyat Kabupaten Gianyar. E-Jurnal Akuntansi, 16(1), 101–128.
Hutomo, A., Marditama, T., Limakrisna, N., Sentosa, I., Lee, J., & Yew, K. (2020). Green Human Resource Management, Customer Environmental Collaboration and the Enablers of Green Employee Empowerment: Enhanching an Environmental Performance. DIJEFA, 1(2), 358–372. https://doi.org/10.38035/DIJEFA
Kushkowski, J. D., Shrader, C. ., Anderson, M. H., & White, R. . (2020). Information flows and topic modeling in corporate governance. Journal of Documentation, 76(6), 1. https://doi.org/https://doi.org/10.1108/JD-10-2019-0207
Nag, N. S. (2018). Government, Governance and Good Governance. Indian Journal of Public Administration, 64(1), 122–130. https://doi.org/10.1177/0019556117735448
Nawawi, S., Herawati, N. T., & Prayudi, M. A. (2017). Analisa Penerapan Prinsip-Prinsip Good Corporate Governance Dalam Proedur Pemberian Kredit. E-Jurnal Akuntansi, 8(2), 1–10.
Nistor, C. S., Stefanescu, C. A., Oprisor, T., & Crisan, A. . (2019). Approaching public sector transparency through an integrated reporting benchmark. Journal of Financial Reporting and Accounting, 17(2), 249–270. https://doi.org/https://doi.org/10.1108/JFRA-06-2017-0048
Otieno, O. C., Liyala, S., Odongo, B. C., & Abeka, S. (2016). Theory of Reasoned Action as an Underpinning to Technological Innovation Adoption Studies. World Journal of Computer Application and Technology, 4(1), 1–7. https://doi.org/10.13189/wjcat.2016.040101
Pradnyaswari, L., & Putri, I. G. A. M. . A. D. (2016). Pengaruh Prinsip-Prinsip Good Corporate Governance Pada Kinerja Keuangan Koperasi Di Kabupaten Klungkung. E-Jurnal Akuntansi, 14(2), 1064–1091.
Putra, A., & Nuzula, N. (2017). PENGARUH CORPORATE GOVERNANCE TERHADAP PROFITABILITAS (Studi Pada Perusahaan Perbankan yang Terdaftar di Bursa Efek Indonesia Periode 2013-2015). Jurnal Administrasi Bisnis S1 Universitas Brawijaya, 47(1), 103–112.
Putra, I. D. G. T., & Suardikha, I. M. S. (2020). The Effect of the Implementation of Good Governance and Accounting Information Systems on the Performance of Village Credit Institutions ( LPD ). American Journal of Humanities and Social Sciences Research (AJHSSR), 4(8), 225–231.
Rahim, A. (2019). Governance and Good Governance-A Conceptual Perspective. Journal of Public Administration and Governance, 9(3), 133. https://doi.org/10.5296/jpag.v9i3.15417
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 Universitas Udayana, 19(1), 421–451.
Sawitri, P. P., & Ramantha, I. W. (2018). Pengaruh Penerapan Prinsip-prinsip Good Corporate Governance Pada Kinerja Bank Perkreditan Rakyat di Kota Denpasar. E-Jurnal Akuntansi, 23(1), 1093. https://doi.org/https://doi.org/10.24843/eja.2018.v23.i02.p11
Sawmar, A. A., & Mohammed, M. . (2021). Enhancing zakat compliance through good governance: a conceptual framework. ISRA International Journal of Islamic Finance, 1(1), 1. https://doi.org/https://doi.org/10.1108/IJIF-10-2018-0116
Sukardika, I. W., Wahyu Purna Anggara, I. W. G., & Andika Pradnyana Wistawan, I. M. (2020). Pengaruh Penerapan Prinsip-Prinsip Good Corporate Governance pada Kinerja Bank Perkreditan Rakyat di Kabupaten Badung. E-Jurnal Akuntansi, 30(8), 2025. https://doi.org/10.24843/eja.2020.v30.i08.p10
Suryaningsih, N. P. R., & Sudirman, M. S. N. (2020). The influence of credit risk, liquidity risk, and operational risk on profitability in rural banks in Bali Province. American Journal of Humanities and Social Sciences Research, 4(3), 258–265.
Thi Tuyet Mai, N. (2019). An investigation into the relationship between materialism and green purchase behavior in Vietnam and Taiwan. Journal of Economics and Development, 21(2), 247–258. https://doi.org/https://doi.org/10.1108/JED-10-2019-0044
Triadi, A. A. L. (2016). Pengaruh Pengendalian Intern dan Penerapan Prinsip-Prinsip Good Corporate Governance Terhadap Kinerja Manajerial (Studi Pada PT BRI Persero Tbk. Cabang Denpasar). E-Jurnal Akuntansi Universitas Udayana, 16(2), 895–920.
Uzma, S. . (2018). Corporate governance practices: global convergence and Indian perspective. Qualitative Research in Financial Markets, 10(3), 285–308. https://doi.org/https://doi.org/10.1108/QRFM-12-2016-0049
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.
Yanti, L. A. K., & Ary Wirajaya, I. G. (2020). Pengaruh Prinsip-Prinsip Good Governance pada Kinerja Keuangan LPD di Kabupaten Karangasem. E-Jurnal Akuntansi, 30(3), 713–724. https://doi.org/https://doi.org/10.24843/eja.2020.v30.i03.p13
Published
2022-01-26
How to Cite
EDELWIS, Ni Luh Putu Katrin; WIRAJAYA, I Gde Ary.
Penerapan Prinsip-Prinsip Good Governance pada PT. BPR Kusemas Dana Mandiri.
E-Jurnal Akuntansi, [S.l.], v. 32, n. 1, p. 30-42, jan. 2022.
ISSN 2302-8556.
Available at: <https://ojs.unud.ac.id/index.php/akuntansi/article/view/73273>. Date accessed: 04 nov. 2024.
doi: https://doi.org/10.24843/EJA.2022.v32.i01.p03.
Issue
Section
Artikel
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
