Analisis tingkat implementasi good corporate governance pada usaha kecil dan menengah

Jaswadi, Jaswadi

doi:10.20885/jsb.vol20.iss2.art5

Cited by 8 publications

(8 citation statements)

References 6 publications

Supporting

Mentioning

Contrasting

Unclassified

Order By: Relevance

“…Studi mengenai tata kelola BUMDes perlu dilakukan dengan adanya beberapa celah riset. Pertama, studi tata kelola UKM (Jaswadi, 2016) meski secara skala bisnis sama dengan BUMDes, namun karakteristik UKM yang berorientasi laba berbeda dengan BUMDes yang memiliki karakteristik social enterprise atau bisnis sosial. Dengan karakteristik hibrid tersebut, tata kelola BUMDes memiliki karakteristik yang unik, yaitu BUMDes harus akuntabel secara finansial maupun secara sosial.…”

Section: Pendahuluanunclassified

See 1 more Smart Citation

Menakar tata kelola badan usaha milik desa di Indonesia

Widiastuti¹,

Putra²,

Utami³

et al. 2019

jeb

View full text Add to dashboard Cite

Penelitian ini bertujuan mengidentifikasi indikator-indikator tata kelola BUMDes dan mememotret praktik tata kelola BUMDes. Penelitian memberi kontribusi dalam hal (1) menyusun indikator-indikator tata kelola BUMDes, yang sejauh pengetahuan peneliti, belum ada riset sebelumnya, dan (2) memberikan gambaran awal mengenai praktik tata kelola BUMDes yang sudah berjalan. Penelitian ini merupakan penelitian deskriptif kualitatif. Metoda penelitian yang digunakan adalah studi literatur, diskusi kelompok terpumpun dan survey. Diskusi kelompok terpumpun diikuti oleh BUMDes Amarta (Sleman), Srimartani (Bantul), dan BUMDes Dlingo Giritama (Bantul). Hasil penelitian menunjukkan bahwa (1) sebagian besar BUMDes yang menjadi objek penelitian adalah BUMDes rintisan dan tumbuh, sehingga tata kelola pokok telah tertuang dalam AD-ART BUMDes, namun sebagian besar BUMDes belum menyusun dokumen tata kelola khususnya dokumen akuntabilitas keuangan, (2) tingkat keterterapan tata kelola BUMDes di Indonesia masih relatif rendah, dengan unsur keterterapan terendah pada aspek sustainability dan akuntabilitas. Hasil ini nampaknya berkorelasi dengan umur BUMDes yang masih relatif muda (rata-rata 3 tahun). Indikator-indikator yang disusun dianggap terlalu ideal untuk BUMDes rintisan sehingga banyak indikator yang belum tercapai. Indikator-indikator untuk menilai tata kelola BUMDes adalah indikator ideal, sehingga penelitian berikutnya perlu memikirkan pembobotan indikator yang dapat membedakan antara berbagai jenis BUMDes. Penelitian ini berimplikasi pada perlunya panduan bagi BUMDes untuk menyusun dokumen-dokumen tata kelola yaitu Rencana Strategis, Sistem Pengendalian Internal, dan Penatausahaan keuangan.

show abstract

Section: Pendahuluanunclassified

“…Small and Medium Enterprise/SME) Jaswadi (2016). meneliti penerapan tata kelola pada UKM di Malang dengan menggunakan kuesioner yang dikembangkan dari sembilan pilar Good Corporate Governance pada UKM oleh Dubai SME.…”

unclassified

Menakar tata kelola badan usaha milik desa di Indonesia

Widiastuti¹,

Putra²,

Utami³

et al. 2019

jeb

View full text Add to dashboard Cite

show abstract

“…However, the problem is sometimes the implementation of government policies in supporting the progress of SMEs has not been optimally distributed evenly in all regions. The result of the study stated that the implementation of the corporate governance mechanism in the greatest Malang was quite limited (Jaswadi, 2017). The application which was not widespread yet implies the need for direction and assistance from the government to advance SMEs to be more developed and survive in the future.…”

Section: Empiricalmentioning

confidence: 97%

Measuring Financial Performance of Student Enterpreneur’s Business

Holik

Erpurini

2019

Owner (Riset dan Jurnal Akuntansi)

View full text Add to dashboard Cite

This research tries to explain the financial performance of several SMEs (Small Medium Enterprises) owned by our students. They are living examples of student that run business since in undergraduate program. The discourse to boosting SMEs cannot neglect problems related to financial performance. We obtained the result that the all financial statements showed good performance. Even though there were excess funds that the entrepreneurs not maximally used. We suspect they are doing it as a caution because they are still beginners in the business world. The businesses getting most profit are those who sell staple food substitutes. This phenomenon is because these types of foods are already familiar to most people’s tongues. While businesses that focus on drinks with specific targets, it turns out shows smaller profits and even the lowest among others. However, in total, they showed their ability as entrepreneurs, even though on a small scale.

show abstract

“…Jawaban dari isu-isu diatas nanti akan bermuara pada tujuan penelitian yaitu menciptakan sistem manajemen. UKM inilah yang pada akhirnya bermuara pada terbangunnya konsep UKM yang accountable, reliable dan professional, dan transparan sesuai dengan tujuan dilaksanakannya GCG (Jaswadi, 2016).…”

Section: Aisyahunclassified

Analisis Tingkat Implementasi Good Corporate Governance Pada Usaha Kecil Dan Menengah (UKM) di Kota Padang

Aisyah

2020

JEBIK

View full text Add to dashboard Cite

Nowadays economic independence is one indicator in measuring the welfare of a country. Economic independence is made from the current country's economic system. An economic system is a systematic way in which a country distributes its resources. The better the system is implemented, the better the economic growth rate of the country will be. One things that mostly affect the rate of economic growth is the increasing number of Small and Medium Enterprises (SMEs). Therefore, the government has designed the program for SMEs which is not supported by Good Corporate Governance (GCG), which results in lack of integrations between the government program and the SME management system. The purpose of this study is to investigate aspects of the management arrangements of 150 SMEs in Padang, and also to identified all aspects which is need to be modified so that the Good Corporate Governance (GCG) system can be implemented on these SMEs. The survey results in this study found that the implementation of Good Corporate Governance in Padang City SMEs is still very limited, so this research still needs to be explored further to find the right Good Corporate Governance (GCG) patterns implemented for Padang’s SMEs.

show abstract

Analisis tingkat implementasi good corporate governance pada usaha kecil dan menengah

Cited by 8 publications

References 6 publications

Menakar tata kelola badan usaha milik desa di Indonesia

Menakar tata kelola badan usaha milik desa di Indonesia

Measuring Financial Performance of Student Enterpreneur’s Business

Analisis Tingkat Implementasi Good Corporate Governance Pada Usaha Kecil Dan Menengah (UKM) di Kota Padang

Contact Info

Product

Resources

About