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All Journal Jurnal Akuntansi Kontemporer Juara: Jurnal Riset Akuntansi EKUITAS (Jurnal Ekonomi dan Keuangan)
Bernadetta Diana Nugraheni
Fakultas Bisnis Unika Widya Mandala Surabaya
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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Journal : Jurnal Akuntansi Kontemporer

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ANALISIS PERAN PEMANGKU KEPENTINGAN PADA PENERAPAN TATA KELOLA KORPORAT USAHA MIKRO KECIL DAN MENENGAH KOTA SURABAYA Nugraheni, Bernadetta Diana; Martono, Cyrillius
Jurnal Akuntansi Kontemporer Vol 11, No 1 (2019)
Publisher : Graduate School, Widya Mandala Catholic University Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (696.005 KB) | DOI: 10.33508/jako.v11i1.2075

Abstract

In general, the implementation of MSMEs has not implemented good organizational governance, especially in the principles of transparency and accountability. This study aims to examine and analyze the roles and responsibilities of stakeholders, especially the owners and managers of MSMEs in implementing organizational governance, in the city of Surabaya. This research is an exploratory study with survey design. Population and sample of this study took UMKM in the city of Surabaya. The results of this study can be concluded that the principle of transparency as a whole has not been realized properly. On the principle of accountability related to responsibility in compiling reports on organizational activities and the implementation of monitoring and evaluation of the work of employees can be said to be quite good. While the principle of responsibility as a whole is said not to materialize. On the principle of independence, the authority to coordinate daily operational tasks does not materialize. And on the principle of reasonableness indicates that there are still management interventions from the owner / family
ANALISIS PENERAPAN TATA KELOLA KORPORAT PADA INDUSTRI PRODUK TEKSTIL KECIL DAN MENENGAH DI PEKALONGAN Nugraheni, Bernadetta Diana; Martono, Cyrillius
Jurnal Akuntansi Kontemporer Vol 12, No 2 (2020)
Publisher : Graduate School, Widya Mandala Catholic University Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (3630.525 KB) | DOI: 10.33508/jako.v12i2.2325

Abstract

A good management inside acompany will result a good performance and it is also applicable in small medium enterprise (SME). SME must implement good corporate governance (GCG) principle which are transparency, accountability, responsibility, independency, fairness and equality. The aim of this research is to study and analyze the implementation of the GCG which would be linked to those 5 principles mentioned before. The object of this research is taking sample of SME in textile industries in Pekalongan, Center of Java. With 96 respondents, using Cluster Analysis method and utilizing score table, it can be understood that the implementation of GCG in this industry is far below expectation which is around 50% and 48% who already implement it. The responsibility principle is the most implemented in this industry followed by independency, fairness and equality principle. Whereas transparency and accountability are the worst to be implemented. From the differentiating test it can be conclude that transparency principle is showing the most difference between all the respondents clusters.
Co-Authors Cyrillius Martono Ester Putri Gita Pratiwi Pratiwi , Ester Putri Gita