Penerapan Prinsip Good Corporate Governance Pada Koperasi Simpan Pinjam Di Kabupaten Cirebon

Abstract

The application of good corporate governance encourages the management of savings and loan cooperatives (KSP) to carry out their business activities by paying attention to the principles of cooperatives and the principles of prudence so that they become cooperatives that are transparent, accountable, and responsive. This study uses a social, legal approach while the data is obtained through field research and literature. Furthermore, the data were analyzed qualitatively. The problems are formulated: (1) how is the application of the principles of Good Corporate Governance (GCG) in savings and loan cooperatives in Cirebon ?; (2) what must be done so that the GCG principles can be fully implemented by KSP in Cirebon Regency? The results of the study concluded: 1) The application of the principles of Good Corporate Governance (GCG) in the Savings and Loans Cooperative (KSP) in Cirebon Regency is a necessity that must be carried out and enforced in Cirebon Regency. 2) Cooperatives in Cirebon have not fully implemented the principles of cooperatives, have more to do with the principles of GCG. 3) GCG principles must be part of cooperatives, especially in Cirebon Regency and generally for cooperatives in Indonesia. The following suggestions should be issued: 1) Regulations that regulate the obligation to apply cooperative principles and Good Corporate Governance should be published in the KSP so that the establishment of the KSP does not end with the closure of the KSP, which in the end is detrimental to its members. 2) KSP should be obliged to become a member of the Deposit Insurance Corporation so that if there is a KSP closure, it will not be detrimental to members who have deposited at the closed KSP. KSP members will trust KSP; 3) Guidance and supervision of cooperatives should be increased and intensified. Establish a National Accreditation Agency for Indonesian Cooperatives to spur improvement in managing cooperatives in Indonesia.

Pengaruh Penerapan Good School Governance Terhadap Efektifitas Pengelolaan Dana Bantuan Operasional Sekolah di Surabaya

“…Pada penelitian (J. Ibrahim et al, 2021) menjelaskan bahwa, Prinsip kemandirian yang diterapkan oleh sekolah merupakan suatu upaya agar seluruh kegiatan dan operasional sekolah termasuk juga dengan pengelolaan keuangan sekolah menjadi tanggung jawab sekolah untuk menciptakan Good Governance pada lingkungan sekolah. implementasi prinsip kemandirian ini dapat diukur dari bagaimana sekolah mampu mencari jalan keluar dari permasalahannya sendiri dengan membuat keputusan yang tepat.…”

“…Pada penelitian (J. Ibrahim et al, 2021) menjelaskan bahwa, Prinsip kemandirian yang diterapkan oleh sekolah merupakan suatu upaya agar seluruh kegiatan dan operasional sekolah menjadi tanggung jawab sekolah untuk menciptakan Good Governance pada lingkungan sekolah.…”

The Effect Of The Implementation Of Good School Governance (GSG), The Quality Of Human Resources And The Internal Control System On Fraud Prevention In The Management Of School Operational Assistance Funds (BOS)

“…According to Ibrahim (2021), the indicators of the internal control system are first input control (selection on the proposed material, objectivity, training, sound aids, facility aids), second behavioral control (standards, evaluation, comparison, improvement), third expenditure control (leaders always see the implementation of work carried out by employees, time limits in completing work time, employee work measurement, employee work evaluation, and job corrections from leaders or superiors)). Which is summarized into paying attention, time limits, employee work measurements, employee job evaluations, and job corrections.…”

Disclosing the Potential for Fraud in the Flow of Funds at “Dana” Cooperative

“…According to Deni & Riswanto (2019), in their research on the financial management of Higher Education Cooperative, the principles of transparency have been applied and realized by providing information on recording every income and expenditure to members on a regular basis through print and electronic media. Ibrahim (2021) states that most savings and loans cooperatives (KSP) in Cirebon Regency have not been able to realize the principle of transparency because there is a family relationship between the management and supervisors, so they are unable to create a professional working relationship. This has an impact on cooperative members because they are not given the right to obtain information on cooperative management.…”