scholarly journals E-Planning and E-Budgeting Implementation: A Qualitative Study in Lampung Province

2019 ◽  
Vol 2 (2) ◽  
pp. 105-122
Author(s):  
Rindu Rika Gamayuni ◽  
Elia Agusta
Keyword(s):  
Qualitative Research ◽  
Corporate Governance ◽  
Local Government ◽  
Qualitative Study ◽  
Empirical Study ◽  
Human Resources ◽  
Analysis Tool ◽  
Government Officials ◽  
Whole Process ◽  
Good Corporate Governance

This is a qualitative research aimed to observe the implementation of e-planning and e-budgeting in Lampung Province through an empirical study that investigates readiness of using technology in governmental activity. This study based on interview collected from a total of 12 local government officials that located in Bandar Lampung, Metro, Pringsewu, Pesawaran, and Lampung Selatan using Nvivo 12 as analysis tool. The findings show Lampung Province is ready to implement e-planning and e-budgeting, e-planning and e-budgeting in Lampung Province have been implemented for more than 10 years, improvement in education, human resources, and fund are necessary, then good corporate governance principles and society participation performs better during the implementation. This research is limited to six locations in Lampung Province only, the timeline of the observation does not significantly cover the whole process of e-planning and e-budgeting, and solely focus on e-planning and e-budgeting, does not observe the whole types of e-government just like e-procurement, e-audit, e-catalog, e-payment, e-controlling, and e-health.

Pengaruh Good Corporate Governance Terhadap Nilai Perusahaan Dengan Variabel Intervening Profitabilitas

2017 ◽  
Vol 25 (1) ◽  
pp. 13-39
Author(s):  
Achmad Tjahjono ◽  
Siti Chaeriyah
Keyword(s):  
Corporate Governance ◽  
Path Analysis ◽  
Executive Director ◽  
Audit Committee ◽  
Positive Impact ◽  
Institutional Ownership ◽  
Analysis Tool ◽  
Manufacturing Companies ◽  
Company Value ◽  
Good Corporate Governance

The Company was founded with the goal of increasing the value of the company as well as to provide prosperity for the owners or shareholders. Good Corporate Governance and profitability is an effort to enhance company value. This study aims to determine the influence of good corporate governance to company value with profitability as intervening variable. The population of this research is manufacturing companies listed in Indonesia Stock Exchange in 2010 - 2014. The sample is taken by using purposive sampling method. Under this method, as many as 123 companies were obtained. The analysis tool to test the hypothesis is path analysis with AMOS software version 21. Data analysis method is descriptive analysis, path analysis, and sobeltest. The results of this study indicate that managerial ownership, the audit committee and the profitability have positive impact toward the of the company value, institutional ownership has positive impact but not significant, non-executive director with negative effect tendency on the company value. The results of this study also showed that profitability cannot mediate the effect of good corporate governance mechanisms on company value. It can be suggested to replace the intervening variable with other variables such as quality of earnings instead of profitability since it is declined as an intervening variable. non-executive director and institutional ownership does not contribute any positive and significant effect on company value and profitability. The following research can use another proxy in the measurement process and consider other theories that could explain comprehensively.

scholarly journals Steps for Survive in the Global Economic

2021 ◽  
Author(s):  
Veronica Yefian
Keyword(s):  
Information Technology ◽  
Corporate Governance ◽  
Human Resources ◽  
Employee Engagement ◽  
Human Resources Management ◽  
External Environment ◽  
Resources Management ◽  
Good Corporate Governance

The best for companies in Indonesia to survive in the midst of glogal economic is by transforming their business and human resources, given that changes in business concepts are highly driven and patterned by advances in information technology that are exponentially increasing. The innovative steps of transformation, however, should refer to Good Corporate Governance, as an operational foundation and guarantee trust from stakeholders. The era of economic disruption requires companies in Indonesia to always generate new values in all aspects so that performance can increase and the companies are able to survive in the market by gaining positive profits. Human resources management is also important, especially when there is employee engagement in facing threats originating from the external environment.

scholarly journals DETERMINANT MODEL OF COMPANY VALUE IN THE PROPERTY AND INFRASTRUCTURE SECTOR

2021 ◽  
Vol 1 (2) ◽  
pp. 175-188
Author(s):  
Rezki Zurriah ◽  
Baihaqi Ammy ◽  
Ronni Parlindungan
Keyword(s):  
Corporate Governance ◽  
Regression Analysis ◽  
Panel Data ◽  
Secondary Data ◽  
Sampling Technique ◽  
Company Size ◽  
Analysis Tool ◽  
Company Value ◽  
Good Corporate Governance ◽  
Debt Policy

The purpose of this study is to find out and test the effect of good corporate governance, company size, dividend policy, debt policy and profitability on the value of companies in the property and infrastructure sectors in 2008-2017 listed securities in Indonesia. This study is a causal study using secondary data. The population in the study amounted to 63 property and infrastructure companies registered with the IDX for the period 2008-2017. The sampling technique used in this study is purposive sampling where the entire population of 35 companies is used as data in this study. The analysis tool used in this study used regression analysis of panel data.

scholarly journals THE EFFECT OF INTERNAL AND EXTERNAL FACTORS TO AUDIT DELAY AND TIMELINESS (Empirical Study From Real Estate, and Property Company In Indonesia)

2017 ◽  
Vol 2 (1) ◽  
Author(s):  
Rizal Mawardi
Keyword(s):  
Corporate Governance ◽  
Real Estate ◽  
Empirical Study ◽  
External Factors ◽  
Good Corporate Governance ◽  
Internal And External Factors

Implementasi Good Corporate Governance (GCG) yang menekankan pentingnya transparansi dan akuntabilitas publik dalam pelaksanaan audit sehingga dalam proses audit membutuhkan jangka waktu yang cukup lama agar menghasilkan kualitas opini yang baik. Informasi keuangan lebih banyak memiliki nilai bagi pengguna laporan keuangan bila disajikan tepat waktu. Terdapat beberapa faktor yang menyebabkan meningkatnya waktu pengauditan (Audit Delay) yang menyebabkan penundaan kelayakan pelaporan keuangan (Timeliness). Peneliti melihat adanya faktor internal dan eksternal perusahaan yang mempengaruhi lamanya waktu pengauditan dan ketepatan waktu pelaporan keuangan. Populasi dan Sampel penelitian ini yaitu pada perusahaan yang menerbitkan Laporan Keuangan di Bursa Efek Indonesia (BEI) tahun 2012-2014. Tekhnik Analsis yang digunakan adalah menggunakan uji statistika Regresi Berganda. Hasil penelitian menunjukan bahwa faktor Internal saja yang mempengaruhi secara signifikan Audit Delay yaitu Profitabilitas, Solvabilitas dan Ukuran Perusahaan, sedangkan untuk variabel Timeliness, faktor yang mempengaruhi secara signifikan yaitu Tingkat Profitabilitas, Solvablitas dan Ukuran Kantor Akuntan Publik. Penelitian ini diharapkan mampu memberikan penambahan pandangan untuk literatur Penundaan Audit dan Ketepatan Pelaporan Keuangan.Keyword :        Faktor Internal, Faktor Eksternal, Audit Delay, Timeliness

scholarly journals Permasalahan Pelaksanaan Pelayanan Administrasi Terpadu Kecamatan (Paten) Di Kota Padang

2018 ◽  
Vol 3 (1) ◽  
pp. 97
Author(s):  
Afriyanni .
Keyword(s):  
Qualitative Research ◽  
Local Government ◽  
Human Resources ◽  
Public Management ◽  
New Public Management ◽  
Delegation Of Authority ◽  
New Public ◽  
Descriptive Qualitative

PATEN is a new public management centered in the sub-district to improve the quality and bring the service closer to the community. Since Regulatory of minister Affair number 4 in 2010 was declared.   The Implementation of PATEN in Indonesia nowdays reach 15 percent.  This research  aims  to identify the  problem of  impelementation  PATEN in  Pilot  district projects in Padang in order to provide recommendation for PATEN implementation. This study used descriptive qualitative research through observation, documentation and interview in collecting data. The result showed that there are a number of obstacles in the implementation of PATEN namely the delegation of authority, procedures, human resources, limited facilities and infrastructure. For That, it is amust for the Local Government to handle those problems

scholarly journals KAPASITAS APARATUR SIPIL NEGARA TERHADAP EFEKTIVITAS PELAYANAN PUBLIK PADA BIDANG PENCATATAN SIPIL DI DINAS KEPENDUDUKAN DAN PENCATATAN SIPIL KOTA SUNGAI PENUH

2020 ◽  
Vol 1 (1) ◽  
pp. 44-53
Author(s):  
Hengki Pernanda
Keyword(s):  
Qualitative Research ◽  
Qualitative Study ◽  
Public Service ◽  
Public Services ◽  
Field Research ◽  
Main Function ◽  
Government Officials ◽  
Office Staff ◽  
Library Research ◽  
The Government

Service is a very important task that must be found from the figure of the government apparatus as a servant of the community, namely that the community must carry out its duties that always serve the interests of the community and meet every need of the community in accordance with applicable regulations. Serving and protecting the community is the main function of every government apparatus in carrying out government duties. The services provided by the government apparatus to the community must be in accordance with their authority. The reality that occurs until now there are still complaints from the community such as the unknown requirements, convoluted and also uncertainty in the administration of administration and the attitude of government officials who are less responsive to what is the needs of each community. In carrying out public services there is a tendency for injustice to exist in public services where people classified as poor will find it difficult to obtain services. To find out howcapacity of the state civil apparatus on the effectiveness of public services in the Dinas Kependudukan dan Pencatatan Sipil Kota Sungai Penuh. The approach used in this study is a qualitative study, because it determines and reports the existing situation according to its reality and by measuring it. Typical qualitative research to find out attitudes, opinions, opinions, information, domography, circumstances and procedures. The informants in this study were 8 people. This study uses data collection techniques namely field research, library research, and interviews. From the interviews conducted by the researchers concluded that the services carried out by the Sungai Penuh village office staff were done well and in accordance with public service procedures.

Analisis Penerapan Good Corporate Governance (GCG) Pada Bank Umum Syariah

2021 ◽  
Vol 11 (2) ◽  
pp. 45-53
Author(s):  
Sri Endah Wahyuningsih ◽  
Isfandayani -
Keyword(s):  
Qualitative Research ◽  
Corporate Governance ◽  
Data Collection ◽  
Commercial Banks ◽  
Research Method ◽  
Data Collection Methods ◽  
Business Units ◽  
Good Corporate Governance ◽  
Circular Letter ◽  
Collection Methods

This study aims to determine the analysis of the implementation of good corporate governance(GCG) in Islamic Commercial Banks, which is represented by Bank Syariah Mandiri and BankMuamalat Indonesia. This research method is included in qualitative research with a library researchapproach, namely a series of studies relating to library data collection methods. The results showedthat the implementation of GCG in BUS as represented by Bank Syariah Mandiri and Bank MuamalatIndonesia has implemented the principles of Good Corporate Governance (GCG) in accordance withthe prevailing laws and regulations, namely Bank Indonesia Regulation Number. 11/33 / PBI / 2009dated 7 December 2009 and Circular Letter (SE) of Bank Indonesia No. 12/13 / DPbS dated 30April 2010 concerning the Implementation of Good Corporate Governance for Sharia CommercialBanks (BUS) and Sharia Business Units (UUS), especially Article 62 and Article 63 concerning theobligations of Banks to submit GCG Implementation Reports to Bank Indonesia (BI) and stakeholders.other interests.

scholarly journals MODEL PENGELOLAAN BADAN USAHA MILIK dAERAH (BUMD) DALAM RANGKA MEWUJUDKAN GOOD CORPORATE GOVERNANCE

2014 ◽  
Vol 3 (1) ◽  
Author(s):  
Yudho - Taruno Muryanto ◽  
Djuwityastuti ,
Keyword(s):  
Corporate Governance ◽  
Local Government ◽  
Human Life ◽  
Well Being ◽  
Primary Data ◽  
Policy Intervention ◽  
Purposive Sampling ◽  
Social Mission ◽  
Holding Company ◽  
Good Corporate Governance

<div class="WordSection1"><p align="center"><strong><em>Abstract</em></strong></p><p><em>Th</em><em>e study aims to obtain a management model (BUMD) of Local government-owned corporate in accordance with good corporate governance, those able to contribute that means both in term of shareholder or in term of stakeholder side. This research is empirical by using Satatute Aproach, Analytical and conceptual Aproach. Data used is primary data and seconadary data with instrument observartion, interview, and questionnaire. Sample is taken by using purposive sampling technique with dependent and independent variables. Data of the research is analyzed by using qualitative and quantitative analyses. Results of the research indicated that synchronization and harmonization of law products vertically and horizontally regulating management of BUMD. Vertical synchronization is conducted according to hierarchy of legislation order pattern and horizontal synchronization is conducted by analyzing about how far legislative rule regulating BUMD has a consistent functional relationship. Alternative models of BUMD management in attempts of realizing good corporate governance consist of two models, namely: The first is concept of BUMD Non-persero management by using “independent self-management’. Local government as authority can execute ‘policy intervention’. The policy intervention is conducted in order to achieve goal of the BUMD Non-persero as a local government owned business with tasks of running social mission, public use, people well-being, and managing natural resource that very important for human life. The policy intervention is conducted by reenacting rule of local government such as rules of goverNomorr/Mayor/Regent that are regulating substantively strategic plan of the BUMD. The second is management of BUMD persero by using holding company with type of ‘Programmed Procedure with combined business groups”. The programmed procedure is selected because local government has diverse types of business.</em></p><p><strong><em>Key words: </em></strong><em>Model of BUMD management, good corporate governance.</em></p><p align="center"><strong>Abstrak</strong></p><p>Penelitian ini bertujuan untuk memperoleh sebuah model pengelolaan Badan Usaha Milik Daerah sesuai dengan prinsip-prinsip tata kelola perusahaan yang baik (<em>g</em><em>ood corporate governance). </em>sehingga mampu memberikan konstribusi yang berati baik dari sisi shareholder maupun dari sisi stakeholder. Penelitian ini merupakan penelitian empiris dengan menggunakan pendekatan perundang-undangan, <em>(Satatute Aproach)</em>, pendekatan konseptual <em>(Analytical and conceptual Aproach). </em>Data yang digunakan berupa data primer dan data sekunder yang diperoleh dengan menggunakan insntrumen observasi, wawancara dan kuisioner. Penarikan sampel dilakukan dengan cara <em>purposive sampling </em>dengan variable bebas dan terikat. Analisis data dilakukan dengan analisa kualitatif dan kuiantitatif. Hasil penelitian menunjukan perlunya dilakukan sinkronisasi dan harmonisasi produk hukum secara vertikal dari produk hukum dan horizontal yang mengatur tentang pengelolaan BUMD. Sinkronisasi secara vertikal dilakukan menurut hirarki tata urutan perundang-undangan dan sinkronisasi secara horizontal dilakukan dengan cara melakukan analisis seberapa jauh peraturan perundang–undangan yang mengatur tentang BUMD mempunyai hubungan fungsional secara konsisten. Alternatif model pengelolaan BUMD dalam rangka mewujudkan Good Corporate Governance dapat dilakukan dengan dua model yaitu : Konsep pengelolaan BUMD Non Persero dengan menggunakan swakelola mandiri. Kewenangan Pemerintah Daerah selaku pemegang otoritas dapat melakukan intervensi kebijakan, dengan menerbitkan peraturan kepala daerah baik peraturan Gubenur/Walikota/bupati yang secara subtansi mengatur tentang rencana strategis BUMD tersebut. Konsep pengelolaan BUMD persero dengan menggunakan model <em>holding company </em>dengan tipe prosedur terprogram dengan group usaha kombinasi. Dipilihnya model <em>holding company </em>dengan tipe prosedur terprogram karena tipe atau karakter jenis usaha yang ada di pemerintah daerah beragam.</p><p><strong>Kata kunci : </strong>Model Pengelolaan BUMD, Good Corporate Governance</p></div>

scholarly journals ANALYSIS OF GOOD CORPORATE GOVERNANCE, FINANCIAL PERFORMANCE AND SUSTAINABILITY REPORT

2019 ◽  
Vol 9 (2) ◽  
pp. 200
Author(s):  
Sri Wahjuni Latifah ◽  
Muhammad Fahminuddin Rosyid ◽  
Lilik Purwanti ◽  
Tri Wahyu Oktavendi
Keyword(s):  
Corporate Governance ◽  
Financial Performance ◽  
Board Of Directors ◽  
Sampling Method ◽  
Linear Regression Analysis ◽  
Managerial Ownership ◽  
Analysis Tool ◽  
Good Corporate Governance ◽  
Sustainability Reports ◽  
Sustainability Report

This study aims to analysiss and examine the effect of the financial performance and good corporate governance on sustainability report. Financial performance is measured using ROA. Good corporate governance mechanisms used are managerial ownership, independent commissioner board, board of directors and independent audit committee. The population is state-owned companies listed in the Indonesia Stock Exchange during 2011-2014. A purposive sampling method is used as a sampling method and 13 companies are selected as samples. A multiple linear regression analysis using SEM-PLS program is employed as a data analysis tool. The results show that the ROA, the board of directors, and audit committees affect sustainability reports; while managerial ownership and independent board do not affect sustainability reports.

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