Analisis Penerapan Prinsip Good Corporate Governance Pada BUMDes X dan Y

Abstract

This study aims to analyze the application of the five principles of Good Corporate Governance (GCG), namely transparency, accountability, responsibility, independence, and fairness in BUMDesma X and BUMDes Y in Semarang Regency. This study used descriptive qualitative method. Data was collected through semistructured interviews with BUMDes directors, managers and board members. The results of the study show that the implementation of good GCG principles is proportional to the good performance of the management and vice versa. Like BUMDesma X which is able to implement four of the five principles namely transparency, accountability, responsibility and fairness so that it makes its HR more competent than BUMDes Y. Meanwhile BUMDes Y is only able to apply the principles of responsibility as a result of the lack of human resources involved in it.

Penelitian ini bertujuan untuk menganalisis penerapan lima prinsip Good Corporate Governance (GCG) yakni transparency, accountability, responsibility, independency, dan fairness pada BUMDesma X dan BUMDes Y di Kabupaten Semarang. Penelitian ini menggunakan metode deskriptif kualitatif. Data dikumpulkan melalui wawancara semi terstruktur bersama direktur, manajer, dan anggota pengurus BUMDes. Hasil penelitian menunjukkan bahwa implementasi prinsip GCG yang baik sebanding dengan kinerja yang baik dari pengurus dan begitu pula sebaliknya. Seperti BUMDesma X yang mampu menerapkan empat dari lima prinsip tersebut yakni transparency, accountability, responsibility, dan fairness sehingga membuat SDM didalamnya lebih kompeten dibanding BUMDes Y. Sedangkan BUMDes Y hanya mampu menerapkan prinsip responsibility sebagai akibat dari minimnya SDM yang terlibat didalamnya.