Analysis of Good Corporate Governance Implementation in BUMDes Management and Its Contribution to Village SDGs (A Study of BUMDes Surya Sejahtera, Kedungturi Village, Taman District, Sidoarjo Regency)

This study examines the implementation of good governance in Small Medium Sized Enterprises (SMEs). The specific purposes of this study are to analyzing: (1) the implementation of governance’s perspective: structure, mechanism, legal framework, regulations and business environment, (2) the perception of stakeholders (financial institutions) to the implementation of corporate governance in SMEs, (3) the differences of governance’s implementation in small business and medium business, (4) the differences of SMEs performance and (5) the relationship between corporate governance and firm performance. A sample of 60 SMEs and 10 financial institutions as stakeholders was used in this study. The tools that used in this study are: statistic descriptive, quartile, significant mean differences between two groups, regression and correlations. From this study can be concluded that the implementation of good corporate governance in SMEs are poor (score 0.3798 less than 0.50). Only 15% SMEs implementing corporate governance in good level and 85% in poor level. From statistic descriptive can be shown that the implementation of governance structure which consists of organizational structure and internal business process is weak to support the good corporate governance in SMEs. The governance mechanism which consists of corporate strategy, corporate policy and standard operating procedure can support the implementation of good corporate governance in SMEs. External forces including government regulation, business environment and legal framework is weak to support the implementation of good corporate governance in SMEs. From the comparison can be shown that there is no difference between the implementation of corporate governance in Small and Medium business. The business performance between Small and Medium business is different and there is a positive correlation between corporate governance and firm performance. Keywords: Small Medium Sized Enterprises, Good Corporate Governance, governance structure, governance mechanism, external forces

Good Corporate Governance is a process and structure that is used to direct and manage business and company affairs in order to increase business prosperity and corporate accountability with the main goal of realizing shareholder value in the long term while taking into account the interests of other stakeholders. The objectives of this study include ( 1) To analyze how the implementation of Good Corporate Governance in improving banking performance in Gorontalo Province is. (2) To identify constraints in the implementation of Good Corporate Governance in improving banking performance in Gorontalo Province. (3) To find efforts to minimize obstacles in the implementation of Good Corporate Governance in improving the performance of banks in Gorontalo Province. The research is designed to be carried out for a period of one year using descriptive qualitative research methods with stages of activities including (1) Identification of problems in the implementation of Good Corporate Governance in improving banking performance in Gorontalo Province, (2) Analysis of the implementation of Good Corporate Governance in improving banking performance in Gorontalo Province, (3) Selection of alternative problem solving in the implementation of Good Corporate Governance in improving the performance of Banking in Gorontalo Province, (4) Designing a model for implementing Good Corporate Governance in improving banking performance in Gorontalo Province. The technique of collecting data is used by means of observation, interviews, documentation and implementation of the FGD which aims to obtain data in supporting the final results of the study. The results of the study show that the implementation of the Good Corporate Governance banking system in Gorontalo Province in order to improve performance includes, (1). the status of the bank as a branch office and sub-branch office etc. is an obstacle and a problem that makes the application of the principles in Good Corporate Governance not optimal. (2). There needs to be awareness and willingness from the directors, shareholders, and bank management to raise the status of the subsidiary bank to branch office, (3). The failure of the implementation of Good Corporate Governance in banking in Gorontalo Province has led to the Bank's performance evaluation by banks is not optimal. (4). Banking performance that is not optimal can be seen from the very high LDR ratio of up to 200%. (5). This ratio is not very contributing to regional economic growth, especially Gorontalo Province. Keywords: Good Corporate Governance, Banking performance.

This study examines the implementation of good governance in Small Medium Sized Enterprises (SMEs). The specific purposes of this study are to analyzing: (1) the implementation of governance’s perspective: structure, mechanism, legal framework, regulations and business environment, (2) the perception of stakeholders (financial institutions) to the implementation of corporate governance in SMEs, (3) the differences of governance’s implementation in small business and medium business, (4) the differences of SMEs performance and (5) the relationship between corporate governance and firm performance. A sample of 60 SMEs and 10 financial institutions as stakeholders was used in this study. The tools that used in this study are: statistic descriptive, quartile, significant mean differences between two groups, regression and correlations. From this study can be concluded that the implementation of good corporate governance in SMEs are poor (score 0.3798 less than 0.50). Only 15% SMEs implementing corporate governance in good level and 85% in poor level. From statistic descriptive can be shown that the implementation of governance structure which consists of organizational structure and internal business process is weak to support the good corporate governance in SMEs. The governance mechanism which consists of corporate strategy, corporate policy and standard operating procedure can support the implementation of good corporate governance in SMEs. External forces including government regulation, business environment and legal framework is weak to support the implementation of good corporate governance in SMEs. From the comparison can be shown that there is no difference between the implementation of corporate governance in Small and Medium business. The business performance between Small and Medium business is different and there is a positive correlation between corporate governance and firm performance. Keywords: Small Medium Sized Enterprises, Good Corporate Governance, governance structure, governance mechanism, external forces

The implementation of Good Corporate Governance in banking is expected to affect banking performance, because the implementation of Good Corporate Governance can improve financial performance. After the issuance of the Indonesian Banking Regulation (PBI) Number 8/4/PBI/2006 which was later amended by Bank Indonesia Regulation Number 8/14/PBI/2006, it became clear how good and correct Good Corporate Governance practices are. All banking companies are competing to improve corporate image through their respective Good Corporate Governance Reports. It is certain that there are differences between the implementation of Good Corporate Governance between conventional banking and Islamic banking. Because seen from the banking goals are definitely different. The purpose of this study is to see whether there is a difference between the implementation of Good Corporate Governance in conventional banks and Islamic banking. And the result is that the implementation of Good Corporate Governance in the banking industry is actually the same, both conventional banks and Islamic banks because it has been regulated by Bank Indonesia. The implementation of Good Corporate Governance begins with a vision and mission of the company which is then adjusted to the applicable laws and regulations. Then there is an additional organizational structure for Islamic banks in the implementation of Good Corporate Governance with the formation of the Sharia Supervisory Board and the National Sharia Council. Both of them serve as special supervisors of Islamic banks. Apart from that, the difference lies in the corporate culture.

The purpose of this research is to analyze the influence of the quality of the implementation of good corporate governance toward profitability of Islamic Banks and analyze the influence of non performing finance toward profitability of Islamic Banks. This research used secondary data from financial statements published by Bank Indonesia and Annual Report GCG in 2010-2013. The Techniques used for sampling is purposive sampling and obtained by 10 Islamic Banks with a total sample of 39 Islamic Banks. Profitability ( Dependent Variable ) in this research is proxied by Return on Assets ( ROA) .While the Independent Variable is The Quality Implementation of Good Corporate Governance obtained from Composite GCG Self Assessment Report Annual Islamic Banking, and Financing Risks are proxied by the Non -Performing Finance ( NPF ). The influence of the three variables and relationships are tested using multiple regression analysis. T-test SPSS results showed that the quality of the implementation of Good Corporate Governance has negative influence and significant toward profitability of Islamic banking. Non-Performing Finance has negative influence and significant toward profitability of Islamic banking. While the F-test SPSS results showed Implementation of Good Corporate Governance and Quality of Non-Performing Finance has negative influence and significant toward profitability of Islamic banking. Thus, this hypothesis is proven.The purpose of this research is to analyze the influence of the quality of the implementation of good corporate governance toward profitability of Islamic Banks and analyze the influence of non performing finance toward profitability of Islamic Banks. This research used secondary data from financial statements published by Bank Indonesia and Annual Report GCG in 2010-2013. The Techniques used for sampling is purposive sampling and obtained by 10 Islamic Banks with a total sample of 39 Islamic Banks. Profitability ( Dependent Variable ) in this research is proxied by Return on Assets ( ROA) .While the Independent Variable is The Quality Implementation of Good Corporate Governance obtained from Composite GCG Self Assessment Report Annual Islamic Banking, and Financing Risks are proxied by the Non -Performing Finance ( NPF ). The influence of the three variables and relationships are tested using multiple regression analysis. T-test SPSS results showed that the quality of the implementation of Good Corporate Governance has negative influence and significant toward profitability of Islamic banking. Non-Performing Finance has negative influence and significant toward profitability of Islamic banking. While the F-test SPSS results showed Implementation of Good Corporate Governance and Quality of Non-Performing Finance has negative influence and significant toward profitability of Islamic banking. Thus, this hypothesis is proven.

This research aims to determine the implementation of regulation-09/MBU/2012 concerning the Implementation of Good Corporate Governance in Bumida general insurance companies. The type of research used is empirical using statutory, conceptual and sociological approaches. The source of legal materials used is secondary data consisting of primary, secondary and tertiary legal materials and primary data. Based on the research results, it is known that the arrangements used in implementing the principles of implementing good corporate governance in Indonesia are regulated in the Minister of State-Owned Enterprises Regulation number PER-01/MBU/2011 with amendments to PER-09/MBU/2012 concerning the Implementation of Good Corporate Governance in State-Owned Enterprises (BUMN). Furthermore, the principles for implementing good corporate governance in Indonesia are strictly regulated through the Decree of the Minister of BUMN Number Kep-117/M-MBU/2002 concerning the Implementation of Good Corporate Governance Practices in State-Owned Enterprises ( BUMN) which was then refined by Minister of State for BUMN Regulation Number: PER-09/MBU/2012 and Bumida has implemented good corporate governance as proven by the existence of an ISO certificate, if there is an ISO certificate it means it has been checked and has implemented the implementation of corporate governance which is good, the Mataram branch of Bumida Insurance is transparent on the financial side because it is a non-banking financial company. Bumida entered the FKLJK forum (financial services institution communication forum) which is directly supervised by the OJK.

Corporate Governance, in simple terms, can be interpreted as a system built to direct and control the company so as to create a good, fair and transparent relationship between various parties who have an interest in the company. Companies belonging to the government are also required to apply the principles of Good Corporate Governance, including state-owned banks (BUMN Banks). The research method used in writing this journal is a normative juridical research method, namely research is carried out based on the main legal material by examining theories, concepts, legal principles and legislation related to research. The principles that must be applied in the implementation of Good Corporate Governance in Government-owned Banks (BUMN Banks) in accordance with the provisions of the financial services authority include transparency, accountability, responsibility, independence, and fairness. In the implementation of good corporate governance at banks in Indonesia, there is still an assumption that the implementation of good corporate governance is only a form of compliance with the provisions of company management and not a necessity that is really needed to improve company performance. Good Corporate Governance shows the relationship pattern between Management and all stakeholders, the relationship between Management and the Board of Commissioners and the relationship between Management which is based on ethics and Core Values which is supported by a system, process, work guideline and organization to achieve maximum performance. Consistent implementation of good corporate governance can lead to improvements in both financial and non-financial performance so as to maintain business sustainability and the Company's long-term goals.

This paper describes how internal audit can support Good Corporate Governance in local government. How auditor capability and quantity can be accepted by 33 department of the local government Luwu. It also finds that Auditor capacity to do audit with independency, professionalisms and quality of auditor. This paper elaborates that the internal audit such as finance audit, compliance audit, and operational audit is required in local government to decrease fraud before the external audit find, and can be good for corporate governance. One of the things that can realize good corporate governance is seen from the performance of any organization of government activities, good performance in terms of achieving policy objectives, regulations and applicable law, the achievement of performance in an efficient, effective, and economical, as well as the compatibility between the performance achieved with established criteria. To assess the extent to which the achievement of local government performance in serving the interests of society, it is necessary to audit the performance. The purpose of this study was to determine the effect of Internal Audit on the implementation of good corporate governance in local government Luwu. The sample in this study was all local governments Internal Auditor in Luwu district Inspectorate office. The collection of information is done by compiling a list of questions that are appropriate for the respondents submitted to the analysis method used in this research is quantitative method by using a simple linear regression analysis were processed with SPSS software version 18. The results of this study concluded that the existence of an internal audit will encourage the achievement of implementation of good corporate governance system within the Inspectorate so that later in outline will encourage financial governance system within the district will go well. Although many other factors that will support that have not been investigated as thoroughly as the auditor's own characteristics, auditor ethics deal other factors. Accountability and transparency have become important issues in the management of an organization that disclosure with full disclosure will provide a thorough understanding of users of financial statements. Compliance audit of internal audit affects the implementation of good corporate governance can be seen that the results of testing for compliance audits variable has a probability of 0.041 significance where the value is less than 0.05. Thus H4 accepted, this means that the compliance audit of internal audit significantly influence the implementation of good corporate governance in Luwu.

PT Air Manado originated from the worsening performance and service of Manado PDAM as a regional company owned by the Manado City government in providing clean water, both in quantity and quality to the community from year to year. Changing the management system of drinking water companies to PT Air requires that all activities and management of this company be adjusted to the system set out in the new PT law which requires the use of Good Corperate Governance standards. The above matters then encourage researchers to conduct further research on Good Corporate Governance at PT Air Manado through research entitled: Implementation of Good Corporate Governance In Management of Regional Water Company PT. Air Manado This study uses qualitative research methods to illustrate the application of Good Corporate Governance principles based on existing facts as well as company's readiness to manage PT Air Regional Water Company. Then, the existing data collected, classified, interpreted so that will provide information to analyze the problem under study The results explain that the role of the implementation of good corporate governance in the management of PT. Manado Water is very important to improve the competitiveness of the company in a tight global market competition. Through the implementation of good corporate governance PT. Air Manado will have the ability and power in creating growth and business development according to the target that has been planned. Implementation of good corporate governance that berintikan on corporate culture is an attitude of ethical professionalism and high moral, so that all corporate human power is no longer doing practical politics within the company, but united to improve the company's quality becomes stronger, stronger and healthier and can develop company. Keywords: Good Corporate Governance, PT. Air Manado

This study aims to Implementation of Good Corporate Governance (GCG) and Risk Management on Banking Financial Performance Its Impact on Company Value as an Intervening Variable (Empirical Study at PT. Bank Negara Indonesia (Persero) Tbk Listed on the Indonesia Stock Exchange (IDX) Period 2016-2023). This type of research uses Primary Data and Secondary Data with qualitative and quantitative research methods. Related to qualitative data in the form of descriptive data analyzed from items related to GCG. While quantitative data is taken from the financial statements listed on PT. Bank Negara Indonesia (Persero) Tbk. The results of this study indicate that the results of testing and discussion related to the Implementation of Good Corporate Governance (GCG) and Risk Management on Banking Financial Performance Its Impact on Company Value as an Intervening Variable both partially and simultaneously have a positive and significant effect and some have a negative and insignificant effect.

A survey conducted out by the Association of Certified Fraud Examiners (ACFE) Indonesia Chapter (2019) shows that the highest fraud cases in Indonesia are corruption. This type of research is explanatory research. The population in this study were all employees in the BLUD Puskesmas environment in Sumenep Regency. The sample selection used the Purposive Sampling method, totaling 210 respondents. The research results show that Organizational Culture has no effect on Fraud Prevention. The role of Internal Auditors influences Fraud Prevention. Organizational culture influences the effectiveness of internal control. The role of Internal Auditors influences the Effectiveness of Internal Control. Organizational culture influences the implementation of Good Corporate Governance. The role of Internal Auditors influences the Implementation of Good Corporate Governance. The effectiveness of Internal Control influences Fraud Prevention. Implementation of Good Corporate Governance influences Fraud Prevention. Organizational culture influences fraud prevention through the effectiveness of internal control. The role of Internal Auditors influences Fraud Prevention through the Effectiveness of Internal Control. Organizational culture influences fraud prevention through the implementation of good corporate governance. The role of Internal Auditors influences Fraud Prevention through the Implementation of Good Corporate Governance.

This study aims to assess the implementation of Good Corporate Governance (GCG) in PT Yodya Karya (Persero) and evaluate its impact on the company's financial performance. GCG is a set of principles and systems designed to guide and control companies, with the aim of increasing accountability and transparency and protecting the interests of stakeholders. This study uses a qualitative descriptive method with a case study approach. The data used includes the financial statements of PT Yodya Karya (Persero) from 2019 to 2023 as well as documentation related to the implementation of GCG in the company. Data analysis is carried out using GCG indicators such as board of directors structure, regulatory compliance, transparency, and risk management, which are then compared to the company's financial performance as measured through financial ratios such as ROA, ROE, and NPM. The results of the study show that the implementation of GCG at PT Yodya Karya (Persero) is quite good, although there are still several areas that need to be improved, such as increased transparency and risk management. From the analysis of financial performance, it was found that the implementation of GCG had a positive correlation with the improvement of the company's financial performance, which was shown by an increase in financial ratios during the research period. The conclusion of this study is that the implementation of good GCG can have a positive impact on the company's financial performance. Therefore, it is recommended that PT Yodya Karya (Persero) continue to improve and optimize the application of GCG principles to achieve better financial performance in the future.

The purpose of the study was to determine the effect of the implementation of Good Corporate Governance on Firm Value and Financial Performance. The sampling used purposive sampling technique, namely the selection of samples with certain criteria, so that the sample in this study was 32 samples. The implementation of Good Corporate Governance was measured by a score of corporate governance perception. index (CGPI). Firm value is measured by Tobin's q and financial performance is measured by return on assets (ROA). The results show that there is a significant negative relationship between good corporate governance and firm value, and there is a significant negative relationship between good corporate governance and financial performance. This shows that the market response to the implementation of good corporate governance is still lacking and the implementation of good corporate governance requires a longer period long time to see its success.

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The purpose of this study is to determine the quality of management accounting information systems, penenrapan good corporate governance and influence the quality of management accounting information systems to the implementation of good corporate governance at BPR in the city of Bandung.This research was conducted in BPR Bandung with descriptive method of verification with quantitative approach. Data source used is primary data source. The data collection techniques used are questionnaires. The technique of determining the sample in this research is by purposive sampling. Hypothesis testing used is simple linear regression analysis.The results showed that the quality of management information systems and the implementation of good corporate governance in BPR Bandung included in the criteria very well. The quality of management accounting information system has a strong influence on the implementation of good corporate governance at BPR Bandung.