Yudiani, TrianaDewi (2016) Implementation Of Corporate Governance Mechanism In Unhusked Rice And Rice Procurement Conducted By Bulog East Java Regional Division. Sarjana thesis, Universitas Brawijaya.
Abstract
Penelitian ini dilakukan di Divisi Regional Bulog Jawa Timur. Penelitian ini bertujuan untuk mengetahui kinerja akuntansi perusahaan di pengadaan beras dan beras Bulog saat menggunakan pola dan implementasi Program Tata Kelola Perusahaan dan Kinerja Mekanisme Perusahaan di Divisi Pengadaan Bulog dari Beras dan Beras Kualitas Tinggi, dan ketika menggunakan Manajemen Sumber Daya Manusia berkualitas tinggi . Penelitian ini menggunakan metode kualitatif. Hasil penelitian menunjukkan bahwa dalam aspek transparansi, Bulog memberikan informasi tentang akuntansi Bulog dalam pembelian dan penjualan beras pada anggota Bulog, tetapi itu tidak menunjukkan laporan keuangan pengadaan dan pembelian biji-bijian yang secara terbuka terhadap publik. Dalam aspek akuntabilitas, dilaporkan melalui teman sekamar LIS (Sistem Informasi Logistik) bahwa analisis akuntansi Bulog terintegrasi dengan Bulog Center, dalam penugasan audit internal. Aspek tanggung jawab di divisi regional Bulog dari wilayah Bulog Jawa Timur adalah akuntansi bertanggung jawab berdasarkan SAB (Standar Akuntansi Bulog) sesuai dengan prinsip-prinsip dasar akuntansi keuangan nasional. Aspek keadilan didasarkan pada perlindungan pekerja secara setara berdasarkan SOP (prosedur operasi standar). Penjelasan SOP dari Keputusan Direktur Perusahaan dalam Pasal 293 bahwa setiap kepala organisasi harus mengawasi pelaksanaan tugas bawahan dan jika itu menyimpang, akan tunduk pada hukum dan peraturan tanpa membedakan pelaku.
English Abstract
This research was conducted in Bulog Regional Division of East Java. This study aims to determine the companys accounting performance in BULOG procurement of unhusked rice and rice when using patterns and Implementation of Corporate Governance priciples and mechanism performance of companies in the Bulog procurement division of unhusked rice and rice, and when using high quality human resources management. This study uses a qualitative method. The results showed that In the aspect of transparency, Bulog gives an information of Bulog accounting in rice buying and selling on Bulog member, but it does not show the financial statements of the procurement and purchase of grain which are openly to the public. In the aspect of accountability, it is reported through LIS (Logistics Information System) roommates that the analysis of the Bulog accounting integrated with the Bulog center, in the internal audit assignment. Responsibilities Aspect in Bulog Regional Division of East Java Bulog area is responsibility accounting based on SAB (Bulog Accounting Standards) in accordance with the basic principles of national financial accounting. The fairness aspect is based on the protection of workers equitably based on SOP (Standard Operating Procedure). Explanation SOP from the decision of the company director in Article 293 that every head of the organization shall oversee the implementation of subordinate task and if it irregularities, it will be subject to the laws and regulations without distinguishing the perpetrator.
| Item Type: | Thesis (Sarjana) |
|---|---|
| Identification Number: | SKR/FE/2016/167/051603878 |
| Subjects: | 600 Technology (Applied sciences) > 657 Accounting |
| Divisions: | Fakultas Ekonomi dan Bisnis > Akuntansi |
| Depositing User: | Budi Wahyono Wahyono |
| Date Deposited: | 12 May 2016 09:18 |
| Last Modified: | 28 Oct 2021 03:36 |
| URI: | http://repository.ub.ac.id/id/eprint/108571 |
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