PENERAPAN GOOD CORPORATE GOVERNANCE (GCG) PADA NONGOVERNMENTAL ORGANIZATIONS (NGO)
ABSTRAK: Setiap Organisasi yang berorientasi laba maupun non laba dituntut dapat menerapkan Tata Kelola Perusahaan sebagai bentuk akuntabilitas organisasi terhadap para pemangku kepentingan, Penerapan prinsip akuntabilitas dalam Lembaga Swadaya Masyarakat (LSM) menjadi penting karena, LSM adalah...
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Format: | Article |
Language: | English |
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Research Center and Case Clearing House, Sekolah Tinggi Manajemen PPM
2017-07-01
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Series: | Journal of Management and Business Review |
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Online Access: | https://jmbr.ppm-school.ac.id/index.php/jmbr/article/view/98 |
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author | Mawarto Mawarto |
author_facet | Mawarto Mawarto |
author_sort | Mawarto Mawarto |
collection | DOAJ |
description | ABSTRAK:
Setiap Organisasi yang berorientasi laba maupun non laba dituntut dapat menerapkan Tata Kelola Perusahaan sebagai bentuk akuntabilitas organisasi terhadap para pemangku kepentingan, Penerapan prinsip akuntabilitas dalam Lembaga Swadaya Masyarakat (LSM) menjadi penting karena, LSM adalah lembaga yang bekerja untuk masyarakat dan berdasarkan pada kepercayaan. Secara konsep Tata Kelola Perusahaan meliputi aspek keterbukaan, akuntabilitas, pertanggungjawaban, kemandirian dan kesetaraan namun dalam penelitian ini dibatasi pada aspek akuntabilitas. Hasil penelitian menunjukan bahwa Migrant Institutetelah melaksanakan akuntabilitas sebagai Lembaga Swadaya Masyarakat dengan indikator memiliki struktur organisasi, pembagian tugas pada tingkatan manajemen, persyaratan dan masa jabatan, proses pengambilan keputusan serta dokumentasi notulen rapat, Direktur Eksekutif dan Anggota Eksekutif tidak boleh merangkap jabatan sebagai Aparatur Sipil Negara (ASN). Hal lain yang diperlukan Organ Pendukung pelaksanaan tata kelola perusahaan, seperti Internal Auditor, komite kebijakan resiko.
Kata kunci: Kajian Penerapan, GCG, Akuntabilitas, NGO
ABSTRACT:
Any profit-oriented and non-profit oriented organization is required to implement Corporate Governance as a form of organizational accountability to all stakeholders. Implementation of accountability principles in Non-Governmental Organizations (NGOs) is important because, NGOs are institutions that work for the community and based on trust. The concept of Corporate Governance includes aspects of openness, accountability, responsibility, independence and equity, but in this study is limited to aspects of accountability. The results of the research show that Migrant Institutehas implemented accountability as Non-Governmental Organization with indicators of organizational structure, division of tasks at management level, requirements and tenure, decision process and documentation of meeting minutes, Executive Director and Executive Member may not concurrently serve as Civil Apparatus State (CAS). Other things that are needed by the Supporting Organizations of corporate governance, such as the Internal Auditor, the risk policy committee.
Keywords: Implementation Review, GCG, Accountability, NGO |
first_indexed | 2024-04-11T01:27:21Z |
format | Article |
id | doaj.art-97096abcbdbb46ccb2a9f6861afda739 |
institution | Directory Open Access Journal |
issn | 1829-8176 2503-0736 |
language | English |
last_indexed | 2024-04-11T01:27:21Z |
publishDate | 2017-07-01 |
publisher | Research Center and Case Clearing House, Sekolah Tinggi Manajemen PPM |
record_format | Article |
series | Journal of Management and Business Review |
spelling | doaj.art-97096abcbdbb46ccb2a9f6861afda7392023-01-03T10:11:42ZengResearch Center and Case Clearing House, Sekolah Tinggi Manajemen PPMJournal of Management and Business Review1829-81762503-07362017-07-0114223325710.34149/jmbr.v14i2.9892PENERAPAN GOOD CORPORATE GOVERNANCE (GCG) PADA NONGOVERNMENTAL ORGANIZATIONS (NGO)Mawarto MawartoABSTRAK: Setiap Organisasi yang berorientasi laba maupun non laba dituntut dapat menerapkan Tata Kelola Perusahaan sebagai bentuk akuntabilitas organisasi terhadap para pemangku kepentingan, Penerapan prinsip akuntabilitas dalam Lembaga Swadaya Masyarakat (LSM) menjadi penting karena, LSM adalah lembaga yang bekerja untuk masyarakat dan berdasarkan pada kepercayaan. Secara konsep Tata Kelola Perusahaan meliputi aspek keterbukaan, akuntabilitas, pertanggungjawaban, kemandirian dan kesetaraan namun dalam penelitian ini dibatasi pada aspek akuntabilitas. Hasil penelitian menunjukan bahwa Migrant Institutetelah melaksanakan akuntabilitas sebagai Lembaga Swadaya Masyarakat dengan indikator memiliki struktur organisasi, pembagian tugas pada tingkatan manajemen, persyaratan dan masa jabatan, proses pengambilan keputusan serta dokumentasi notulen rapat, Direktur Eksekutif dan Anggota Eksekutif tidak boleh merangkap jabatan sebagai Aparatur Sipil Negara (ASN). Hal lain yang diperlukan Organ Pendukung pelaksanaan tata kelola perusahaan, seperti Internal Auditor, komite kebijakan resiko. Kata kunci: Kajian Penerapan, GCG, Akuntabilitas, NGO ABSTRACT: Any profit-oriented and non-profit oriented organization is required to implement Corporate Governance as a form of organizational accountability to all stakeholders. Implementation of accountability principles in Non-Governmental Organizations (NGOs) is important because, NGOs are institutions that work for the community and based on trust. The concept of Corporate Governance includes aspects of openness, accountability, responsibility, independence and equity, but in this study is limited to aspects of accountability. The results of the research show that Migrant Institutehas implemented accountability as Non-Governmental Organization with indicators of organizational structure, division of tasks at management level, requirements and tenure, decision process and documentation of meeting minutes, Executive Director and Executive Member may not concurrently serve as Civil Apparatus State (CAS). Other things that are needed by the Supporting Organizations of corporate governance, such as the Internal Auditor, the risk policy committee. Keywords: Implementation Review, GCG, Accountability, NGOhttps://jmbr.ppm-school.ac.id/index.php/jmbr/article/view/98implementation review, gcg, accountability, ngo |
spellingShingle | Mawarto Mawarto PENERAPAN GOOD CORPORATE GOVERNANCE (GCG) PADA NONGOVERNMENTAL ORGANIZATIONS (NGO) Journal of Management and Business Review implementation review, gcg, accountability, ngo |
title | PENERAPAN GOOD CORPORATE GOVERNANCE (GCG) PADA NONGOVERNMENTAL ORGANIZATIONS (NGO) |
title_full | PENERAPAN GOOD CORPORATE GOVERNANCE (GCG) PADA NONGOVERNMENTAL ORGANIZATIONS (NGO) |
title_fullStr | PENERAPAN GOOD CORPORATE GOVERNANCE (GCG) PADA NONGOVERNMENTAL ORGANIZATIONS (NGO) |
title_full_unstemmed | PENERAPAN GOOD CORPORATE GOVERNANCE (GCG) PADA NONGOVERNMENTAL ORGANIZATIONS (NGO) |
title_short | PENERAPAN GOOD CORPORATE GOVERNANCE (GCG) PADA NONGOVERNMENTAL ORGANIZATIONS (NGO) |
title_sort | penerapan good corporate governance gcg pada nongovernmental organizations ngo |
topic | implementation review, gcg, accountability, ngo |
url | https://jmbr.ppm-school.ac.id/index.php/jmbr/article/view/98 |
work_keys_str_mv | AT mawartomawarto penerapangoodcorporategovernancegcgpadanongovernmentalorganizationsngo |