Implementation of Good Corporate Governance in the Business and Operational Processes of PT BPR BKK Karangmalang (Perseroda) Sragen
DOI:
https://doi.org/10.33506/sl.v13i3.3318Keywords:
Good Corporate Governance, Business Process, OperationalAbstract
This study aims to determine how good corporate governance impacts business and operational activities at PT BPR BKK Karangmalang (Perseroda) Sragen, especially in overcoming irregularities and promoting GCG, alignment of operational activities with GCG principles, GCG contribution in preventing fraud, and GCG effectiveness in improving financial performance. The qualitative research method involves observations and interviews with structural officials related to the topic. The results of this study indicate that the implementation of GCG can bring the company in a better direction from various sides. Effective and efficient GCG implementation can benefit the company, stakeholders, and society positively.
References
D. Kusmayadi, D. Rudiana and J. Badruzaman, Good Corporate Governance, Tasikamalaya: LPPM Universitas Siliwangi, 2015.
P. W. Iswara, "Corporate Governance dan Kinerja Perusahaan," Jurnal akuntansi, ekonomi dan manajemen bisnis, vol. 2, no. 2, 2014.
R. Nisaputra, "OJK: Tanpa GCG, Banyak BPR Lakukan Fraud," Infobanknews, 2016.
R. Juniasti, Pengaruh Tata Kelola Terhadap Kinerja Keuangan Bank Perkreditan Rakyat, Cirebon: CV. Syntax Computama , 2022.
K. Ariwangsa, "Pengaruh Mekanisme Corporate Governance Terhadap Biaya Hutang," Fakultas Ekonomi Unversitas Airlangga, Surabaya, 2007.
H. Manossoh, Good Corporate Governance Untuk Meningkatkan Kualitas Laporan Keuangan, 1 ed., Bandung: PT. Norlive Kharisma Indonesia, 2016.
M. C. Jensen and W. H. Meckling, "Theory of the firm: Managerial behavior, agency costs and ownership structure," Journal of Financial Economics, vol. Volume 3, no. Issue 4, pp. 305-360, 1976.
D. Kurniawansyah, S. Kurnianto and F. A. Rizqi, "Teori Agency Dalam Pemikiran Organisasi; Pendekatan Positicist dan Principle-agen," Jurnal Riset Akuntansi Dan Bisnis Airlangga, vol. 3, no. 2, pp. 435-446, 2018.
B. M. Mitnick, "Agency Theory," Wiley encyclopedia of management, pp. 1-6, 2015.
T. Budisantoso and S. Triandaru, Bank dan Lembaga Keuangan Lain, Salemba Empat , 2005.
G. A. D. Maha Yoga and N. N. Yuliarmi, "Faktor-Faktor Yang Mempengaruhi Penyaluran Kredit Bpr Di Provinsi Bali," E-Jurnal Ekonomi Pembangunan , vol. 2, no. 6, pp. 284-293, 2013.
H. Haryadi, Administrasi Perkantoran untuk Manajer dan Staf, Visimedia, 2009.
W. Walidin, Saifullah and Tabrani, Metodologi Penelitian Kualitatif & Grounded Theory, 1 ed., Banda Aceh: FTK Ar-Raniry Press, 2015.
Z. Abdussamad, Metode Penelitian Kualitatif, Makassar: CV. syakir Media Press, 2021.
A. F. Nasution, Metode Penelitian Kualitatif, Bandung: CV. Harfa Creative, 2023.
D. Satori, Metodologi Penelitian Kualitatif, Bandung : Alfabeta , 2009.
A.M. Huberman and M.B. Miles , Analisis Data Kualitatif, Jakarta : Universitas Pendidikan Indonesia , 1984.
D. Susanto, R. and M. S. Jailani, "Teknik Pemeriksaan Keabsahan Data Dalam Penelitian Ilmiah," Qosim: Jurnal Pendidikan, Sosial & Humaniora , pp. 53 - 61, 2023.
Sochib , Good Corporate Governance, Manajemen Laba & Kinerja Keuangan, Yogyakarta : deepublish, 2016.
I. H. B. Damanik, "Praktik Tata Kelola Perusahaan (Corporate Governance)," Juripol: Jurnal Insitusi Politeknik Ganesha Medan, pp. 243 - 248, 2021.
A. Daniri, Konsep dan Penerapan Good Corporate Governance dalam Konteks Indonesia., Indonesia : Ray Indonesia , 2005.
L. Karunia and Z. Rusyfian, Good Corporate Governance (GCG) Dan Komite Audit, Bandung : ZURRA INFIGRO MEDIA, 2021.
E. M. Soepardi, "Upaya pencegahan fraud dalam pengelolaan keuangan negara," Economic Business & Accounting Review, vol. 2, no. 1, pp. 22-34, 2007.
D. S. Koesmana , K. Humbul and R. Ahmad , "Peran Audit Internal dalam Mencegah dan Mendeteksi Terjadinya Fraud menurut Standar Profesi," Economic Review and Accounting Review, vol. 2, no. 1, p. 59–71, 2007.
R. Anugerah, "Peranan good corporate governance dalam pencegahan fraud," Jurnal Akuntansi , vol. 3, no. 1, pp. 101-113, 2014.
I. Kartini, D. Djuniardi and A. Hamzah, "Pengaruh Mekanisme Tata Kelola Perusahaan Terhadap Kinerja Keuangan," Jurnal Riset Keuangan dan Akuntansi , pp. 87 - 102, 2020.
S. Munawir, Analisa Laporan Keuangan, Yogyakarta : Liberty , 2010.
N. J. Onoyi and D. T. Windayati, "Pengaruh Ukuran Perusahaan, Good Corporate Governance dan Efisiensi Operasi Terhadap Kinerja Keuangan (Studi Kasus Pada Bank BUMN yang Terdaftara di Bursa Efek Indonesia Thaun 2016-2020)," Zona Keuangan: Program Studi Akuntansi (S1) Universitas Batam, pp. 15 - 28, 2021.
Downloads
Published
How to Cite
Issue
Section
License
Copyright (c) 2024 SENTRALISASI
This work is licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License.
Please find the rights and licenses in Sentralisasi. By submitting the article/manuscript of the article, the author(s) agree with this policy. No specific document sign-off is required.
1. License
The non-commercial use of the article will be governed by the Creative Commons Attribution license as currently displayed on Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License.
2. Author(s)' Warranties
The author warrants that the article is original, written by the stated author(s), has not been published before, contains no unlawful statements, does not infringe the rights of others, is subject to copyright that is vested exclusively in the author, and free of any third party rights, and that any necessary written permissions to quote from other sources have been obtained by the author(s).
3. User/Public Rights
Sentralisasi's spirit is to disseminate articles published are as free as possible. Under the Creative Commons license, Sentralisasi permits users to copy, distribute, display, and perform the work for non-commercial purposes only. Users will also need to attribute authors and Sentralisasi on distributing works in the journal and other media of publications. Unless otherwise stated, the authors are public entities as soon as their articles got published.
4. Rights of Authors
Authors retain all their rights to the published works, such as (but not limited to) the following rights;
- Copyright and other proprietary rights relating to the article, such as patent rights,
- The right to use the substance of the article in own future works, including lectures and books,
- The right to reproduce the article for own purposes,
- The right to self-archive the article (please read our deposit policy),
- The right to enter into separate, additional contractual arrangements for the non-exclusive distribution of the article's published version (e.g., post it to an institutional repository or publish it in a book), with an acknowledgment of its initial publication in this journal (Sentralisasi).
5. Co-Authorship
If the article was jointly prepared by more than one author, any authors submitting the manuscript warrants that he/she has been authorized by all co-authors to be agreed on this copyright and license notice (agreement) on their behalf, and agrees to inform his/her co-authors of the terms of this policy. Sentralisasi will not be held liable for anything that may arise due to the author(s) internal dispute. Sentralisasi will only communicate with the corresponding author.
6. Royalties
Being an open accessed journal and disseminating articles for free under the Creative Commons license term mentioned, author(s) aware that Sentralisasi entitles the author(s) to no royalties or other fees.
7. Miscellaneous
Sentralisasi will publish the article (or have it published) in the journal if the article editorial process is successfully completed. Sentralisasi's editors may modify the article to a style of punctuation, spelling, capitalization, referencing, and usage that deems appropriate. The author acknowledges that the article may be published so that it will be publicly accessible and such access will be free of charge for the readers as mentioned in point 3.
