BUMDES Financial Good Corporate Governance (Case Study at BUMDES in Tembarak District, Temanggung Regency)
Dinalestari Purbawati, Agung Budiatmo, Sendhang Nurseto, Ilham Ainuddin, Robetmi Jumpakita Pinem
Available Online October 2019.
- BUMDES; GCG; transparency; accountability; responsibility
- This Study examined The implementation Good Corporate Governance (GCG) of BUMDES. The main objective of GCG was do create a control and balance system (check and balances) do prevent misuse of company resources and still encourage the growth of the company.The implementation of GCG needed to be implemented in all types of Businesses, including Badan Usaha Milik Desa (BUMDES). There was several main components needed in Good Corporate Governance (GCG), namely transparency, accountability, responsibility, Independence and fairness. In the implementation of BUMDES there often problems, such as the lack of good governance in BUMDES. The object of this study was 13 BUMDES in Tembarak District in Temanggung Regency. The results showed that the implementation of financial functions at BUMDES in Tembarak District has not met the criteria of GCG (Good Corporate Governance) well. Transparency not yet fully open, accountability was unclear functions, responsibility has no suitability, unprofessional for independency, and also justice and equality have not been fulfilled properly for the fairness.
- Open Access
- This is an open access article distributed under the CC BY-NC license.
Cite this article
TY - CONF AU - Dinalestari Purbawati AU - Agung Budiatmo AU - Sendhang Nurseto AU - Ilham Ainuddin AU - Robetmi Jumpakita Pinem PY - 2019/10 DA - 2019/10 TI - BUMDES Financial Good Corporate Governance (Case Study at BUMDES in Tembarak District, Temanggung Regency) BT - 3rd International Conference on Indonesian Social & Political Enquiries (ICISPE 2018) PB - Atlantis Press UR - https://www.atlantis-press.com/article/125922583 ID - Purbawati2019/10 ER -