Implementasi Good Corporate Governance (GCG) Pada Badan Usaha Milik Daerah (BUMD) PT. Bank Nagari Provinsi Sumatera Barat

  • Yulvia Alika Universitas Andalas
  • Indah Adi Putri Universitas Andalas
  • Tengku Rika Valentina Universitas Andalas
Keywords: Good Corporate Governance, Regionally-Owned Enterprises, Local Original Income

Abstract

This study analyzes the implementation practices of Good Corporate Governance (GCG) principles at the Regional-Owned Enterprise (BUMD) PT Bank Nagari in West Sumatra and its implications for Regional Original Income (PAD) in 2023. This study uses a qualitative approach with a descriptive method. Primary data was obtained through in-depth interviews with key informants from PT Bank Nagari management and local government officials, while secondary data was collected from financial reports, policy documents, and official publications. Triangulation techniques were used to ensure data validity. The results of the study indicate that the implementation of GCG principles, including transparency, accountability, responsibility, independence, and fairness, has been running well at PT Bank Nagari. One of the main quantitative findings is a 25% increase in dividends in 2023 compared to the previous year, with a total contribution of IDR 113.87 billion to the PAD of West Sumatra Province. Transparency is realized through the publication of open and accurate financial reports, while accountability can be seen from the internal and external monitoring mechanisms that are carried out consistently. The implementation of GCG also encourages the company's operational efficiency and strengthens Bank Nagari's position as a major contributor to regional income. With the commitment of internal management and active supervision from the local government, GCG plays an important role in improving fiscal stability and regional economic development.

References

Adinata, W. (2023). Pengaruh Opini Audit Laporan Keuangan Pemerintah Daerah terhadap Kesejahteraan Masyarakat di Daerah. Jurnal Ekonomi dan Kebijakan Publik, 10(2), 123-135. Retrieved from http://ojs.lib.swin.edu.au/.

Herawati, N. (2008). Corporate governance: Sebuah tinjauan teori dan praktek. Bandung: Penerbit XYZ.

Jaenudin, J., & Shiyammurti, N. R. (2023). The Effect of Good Corporate Governance on the Financial Performance of BUMD, West Java Provincial Government Financial Institutions. Jurnal Scientia, 12(03), 3637-3645.

Murtin, R. (2015). Stewardship dalam Konteks Pemerintahan Daerah: Perspektif Teori dan Implementasi. Yogyakarta: Gadjah Mada University Press.

Organization for Economic Cooperation and Development (OECD). (1999). Principles of Corporate Governance. Paris: OECD Publishing. Retrieved from https://www.oecd.org.

Ramadhani, F. (2021). Pengaruh penerapan GCG pada kinerja keuangan BUMD di Sulawesi Selatan. Jurnal Akuntansi dan Keuangan Daerah, 15(3), 90-110. doi: 10.1080/akd.15.3.90.

Saputra, D. S., Darwanis, & Abdullah, S. (2014). Pengaruh Transparansi, Akuntabilitas dan Komitmen Organisasi Terhadap Kinerja Satuan Kerja Perangkat Daerah (Studi Pada Pemda Kabupaten Aceh Selatan). Jurnal Administrasi Akuntansi: Program Pascasarjana Unsyiah, 3(2), 76-84.

Sugiyono. (2008). Metode Penelitian Kuantitatif, Kualitatif dan R&D. Bandung: ALFABETA.

The Indonesian Institute for Corporate Governance (IICG). (2004). Good Corporate Governance: Konsep dan Penerapannya di Indonesia. Retrieved from http://www.iicg.org.

Tjager, I., et al. (2003). Corporate Governance: Tata Kelola Perusahaan yang Sehat. Jakarta: PT Gramedia Pustaka Utama.

Published
2025-06-29
How to Cite
Alika, Y., Adi Putri, I., & Rika Valentina, T. (2025). Implementasi Good Corporate Governance (GCG) Pada Badan Usaha Milik Daerah (BUMD) PT. Bank Nagari Provinsi Sumatera Barat. Jurnal Manajemen Dan Ilmu Administrasi Publik (JMIAP), 7(2), 239-244. https://doi.org/10.24036/jmiap.v7i2.1123

Most read articles by the same author(s)

Obs.: This plugin requires at least one statistics/report plugin to be enabled. If your statistics plugins provide more than one metric then please also select a main metric on the admin's site settings page and/or on the journal manager's settings pages.