ANALISIS PRINSIP GOOD CORPORATE GOVERNANCE (GCG) DALAM PENGELOLAAN BADAN USAHA MILIK DESA (BUMDES) MITRA KARYA SEJAHTERA DESA TOAPAYA SELATAN

Abstract

The realization of institutions such as BUMDes is used as an alternative as a business institution based on a local culture to improve the financial capacity of the village government in the context of providing services to the community. The purpose of this study was to identify and describe the application of the principles of Good Corporate Governance in the management of Mitra Karya Sejahtera Village Owned Enterprises (BUMDes). The type of research is descriptive with a qualitative approach. This study uses the theory according to the Organization Economic Cooperation and Development (OECD) about the indicators of the principles of Good Corporate Governance (GCG). The results of this study are seen from the principle of transparency which is optimal with the disclosure of information that is delivered in a timely manner and is easy to understand. Judging from the accountability principle, it is not optimal because the existing managers have jobs outside of BUMDes, this is influenced by inadequate income from BUMDes. Judging from the principle of responsibility, it is not optimal because the form of social responsibility is still minimal. Judging from the principle of independence, it is not optimal because of conflicts of interest and there are still assignments and responsibilities for a certain time. The conclusion is that the application of the principles of Good Corporate Governance (GCG) in the management of BUMDes Mitra Karya Sejahtera has not run optimally because there are still many shortcomings in its implementation.