ANALISIS GOOD CORPORATE GOVERNANCE PADA BUMN PERBANKAN DI KABUPATEN LANGKAT
Keywords:
Good corporate governance, banking, internal control, effectiveness, BUMNAbstract
The research aims to analyze Good Corporate Governance (GCG) in banking BUMNs in Langkat Regency. The research uses qualitative research methods. The data collection techniques used in this research are observation, interviews and documentation methods. The data analysis techniques used are data reduction, data presentation, and conclusion drawing. The research results show that internal audit has a role in implementing GCG principles in state-owned banking in Langkat Regency. Obstacles and Obstacles in implementing GCG in state-owned banking in Langkat Regency, namely the reason is that human resources' knowledge and understanding of GCG principles is still lacking. Many human resources have not attended training or seminars. Apart from that, the implementation of the principle of transparency is also hampered by inadequate facilities and infrastructure, such as the unavailability of a website.
References
Afiah, N. N., & Azwari, P. C. (2020). The Effect of the Implementation of Government Internal Control System (GICS) on the Quality of Financial Reporting of the Local Government and its Impact on the Principles of Good Governance: A Research in District, City, and Provincial Government in Sou. Procedia - Social and Behavioral Sciences, 211, 811–818. https://doi.org/10.1016/j.sbspro.2015.11.172
Arnita, V., & Nasution, D. A. D. (2019). Pengaruh Pasar Tradisional terhadap Perkembangan Pendapatan Asli Daerah di Pulau Samosir Danau Toba. In Riset Akuntansi Keuangan (Vol. 4, Issue 2).
Aysan, A. F., Bakkar, Y., Ul-Durar, S., & Kayani, U. N. (2023). Natural resources governance and conflicts: Retrospective analysis. Resources Policy, 85(PA), 103942. https://doi.org/10.1016/j.resourpol.2023.103942
Cárcaba, A., Arrondo, R., & González, E. (2022). Does good local governance improve subjective well-being? European Research on Management and Business Economics, 28(2). https://doi.org/10.1016/j.iedeen.2021.100192
Cordery, C. J., Goncharenko, G., Polzer, T., McConville, D., & Belal, A. (2023). NGOs’ performance, governance, and accountability in the era of digital transformation. British Accounting Review, 55(5), 101239. https://doi.org/10.1016/j.bar.2023.101239
Habu, A. A., & Henderson, T. (2023). Data Subject Rights As A Research Methodology: A Systematic Literature Review. Journal of Responsible Technology, 16(October). https://doi.org/10.1016/j.jrt.2023.100070
Liu, D., & Qi, X. (2021). Smart governance:The era requirements and realization path of the modernization of the basic government governance ability. Procedia Computer Science, 199, 674–680. https://doi.org/10.1016/j.procs.2022.01.083
McDermott, R. (2023). On The Scientific Study of Small Samples: Challenges Confronting Quantitative and Qualitative Methodologies. Leadership Quarterly, 34(3), 101675. https://doi.org/10.1016/j.leaqua.2023.101675
Nasution, D. A. D., Muda, I., Sumekar, A., & Abubakar, E. (2021). Analysis of The Economic Behavior of Society E-Commerce as An Impact on The Development of The 4.0 Industrial Revolution and Society 5.0. 1–9. https://doi.org/10.4108/eai.14-9-2020.2305669
Nst, A. P., Sebayang, S., & Nasution, D. A. D. (2021). Enhance Successful Identification of E-Government Management in Realizing Good Government Governance in the Government of the City Of Binjai. Budapest International Research and Critics Institute-Journal (BIRCI-Journal), 4(3), 5120–5133. https://doi.org/10.33258/birci.v4i3.2301
Ramadhan, P. R., & Nasution, D. A. D. (2020). Analisis Determinan Harga Saham Perusahaan Sektor Agriculture Yang Terdaftar Di Bursa Efek Indonesia. Jurnal Riset Akuntansi Dan Bisnis, 20(2), 2623–2650. https://doi.org/10.30596/jrab.v20i2.5569
Supraja, G. (2024). The Role of Sales Accounting Information System in PT. Petro Gasindo Intiniaga. Basic and Applied Accounting Research Journal, 3(2), 76–81. https://doi.org/10.11594/baarj.03.02.04
Tangney, P., Star, C., Sutton, Z., & Clarke, B. (2023). Navigating collaborative governance: Network ignorance and the performative planning of South Australia’s emergency management. International Journal of Disaster Risk Reduction, 96(August), 103983. https://doi.org/10.1016/j.ijdrr.2023.103983