Yuliastutik, Sinta (2015) Pengungkapan Penerapan Tata Kelola Korporat Pada Usaha Mikro, Kecil Dan Menengah (Umkm) (Studi Kasus Pada Umkm Di Kota Malang). Sarjana thesis, Universitas Brawijaya.
Abstract
Penelitian ini bertujuan untuk mengetahui penerapan prinsip tata kelola korporat pada Usaha Mikro, Kecil dan Menengah (UMKM) yang meliputi prinsip transparansi, akuntabilitas, responsibilitas, independensi, dan kewajaran. Jenis penelitian ini adalah penelitian deskriptif kualitatif dengan pendekatan studi kasus. Pengumpulan data dilakukan melalui wawancara dan observasi. Wawancara dilakukan kepada pemilik UMKM atau seseorang yang mengerti tentang kegiatan di UMKM tersebut dengan baik. Hasil penelitian menunjukkan bahwa terdapat penerapan prinsip tata kelola korporat dalam kegiatan UMKM yang meliputi prinsip transparansi, akuntabilitas, responsibilitas, independensi serta kewajaran yang tertuang dalam kegiatan keseharian UMKM seperti ketika pemilik UMKM memilih pemasok, membuat kebijakan, membayar pajak, serta menanggapi komplain pelanggan. Di samping itu, ditemukan pula kegiatan di UMKM yang mendukung penerapan tata kelola korporat seperti adanya komunikasi yang baik antara para stakeholder, dan adanya kepedulian kepada kepentingan karyawan. Kemudian, terdapat juga kendala yang ditemukan di UMKM yang menghambat pengadopsian prinsip tata kelola korporat seperti adanya hubungan keluarga yang melemahkan peraturan di UMKM.
English Abstract
This research aims to understand the application of the principle of corporate governance in Micro, Small and Medium Enterprises (MSME) which includes the principle of transparency, accountability, responsibility, independence, and fairness. This research is qualitative descriptive research by using case study approach. Data collection is done through interviews and observations. Interviews were conducted with the owners of MSME or someone who understands well about the activities at MSME. The research results show that the principles of corporate governance are appplied in the activities of MSME including the principles of transparency, accountability, responsibility, independence, and fairness as well as set forth in MSME habitual activities such as when the owner choose a supplier of businesses, making policy, pay taxes, and responding to customer complaints. In addition, there is also activities that support the application of the corporate governance such as the good communication between the stakeholders, and the concern to the interests of employees. Afterwards, there are also obstacles found and hinder the adoption of the principle of corporate governance such as the family relationships that weaken the implementatio of regulation in MSME.
| Item Type: | Thesis (Sarjana) |
|---|---|
| Identification Number: | SKR/FE/2015/547/ 051508381 |
| Subjects: | 600 Technology (Applied sciences) > 657 Accounting |
| Divisions: | Fakultas Ekonomi dan Bisnis > Akuntansi |
| Depositing User: | Kustati |
| Date Deposited: | 23 Nov 2015 15:56 |
| Last Modified: | 23 Nov 2015 15:56 |
| URI: | http://repository.ub.ac.id/id/eprint/108157 |
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