Pelaksanaan asas transparansi dan akuntabilitas dalam pengelolaan perusahaan daerah guna meningkatkan pendapatan asli daerah di kabupaten sukoharjo

Riyanto, Bambang (2008) Pelaksanaan asas transparansi dan akuntabilitas dalam pengelolaan perusahaan daerah guna meningkatkan pendapatan asli daerah di kabupaten sukoharjo. Masters thesis, Universitas Sebelas Maret.

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    Abstract

    Bambang Riyanto, : S. 3101104. 2008, “THE IMPLEMENTATION OF TRANSPARENCY AND ACCOUNTABILITY PRINCIPLES IN THE REGIONOWNED COMPANIES (BUMD) IN THE EFFORT TO INCREASE THE REGIONAL INCOME” Thesis: Postgraduate Program of Sebelas Maret University This research is aimed at finding out the implementation of transparency and accountability principles in the region-owned companies (BUMD) in the effort to increase the regional income in the Sukoharjo Regency and to find out the existing problems due to the implementation of transparency and accountability principles in the region-owned companies in Sukoharjo. This research used a social/non-doctrinal method research. The data consisted of primary and secondary data. The primary data were gained directly from the field research. Meanwhile the secondary data were gained from library review to support the information and the completion of the primary data. Secondary data can be in the form of primary, secondary, and tertiary law materials. Method of collecting data employed was field study and literary study while technique of analyzing data used was qualitative data analysis with an interactive model. Based on the result of the research that has been correlated with the theory law inplementation and principles of corporate governance, it is found that the implementation of transparency and accountability principles in the region-owned companies (BUMD) especially to the Bank Pasar and Regional Water Company as the sample of the research, can increase the income of those companies and further improve the regional income of Sukoharjo Regency. Good Corporate Governance applied in the two companies covers the companies’ managements which manage the company well, correctly and full of integrity. Therefore the principle of good governance covers all aspects from organization, business and organization culture. Transparency and punctuality of the information provision of the companies (including finance, performance, ownership, and management) is one of the main principles of corporate governance. With this accountability process, the openness of information especially the one related to financial condition is very important for a company. In this case, there should be a process of transparency toward financial condition, financial calculation, and loss-profit balance in accordance with the accountable procedures. The problems faced in the implementation of transparency and accountability principle in the region-owned companies, i.e. Regional Water Company is the less adequate human resource, the limited budget and the less coordination in policy development. The efforts conducted in coping with such problems are to hold a short course as well as cooperation with College, to increase the budget in supporting the implementation of Vision, Mission, and Objective as well as the improvement of coordination and synchronization among the work units in order that there is an overlapping implementation of task.

    Item Type: Thesis (Masters)
    Subjects: K Law > K Law (General)
    Divisions: Pasca Sarjana > Magister > Ilmu Hukum - S2
    Depositing User: Users 837 not found.
    Date Deposited: 14 Jul 2013 04:00
    Last Modified: 14 Jul 2013 04:00
    URI: https://eprints.uns.ac.id/id/eprint/3559

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