Penerapan Prinsip- Prinsip Good Corporate Governance dalam Pengelolaan BUMDes Cempaka ( Studi Kasus Desa Naruwolo Kecamatan Jerebuu Kabupaten Ngada )

DUE, Asisi Klaudia (2025) Penerapan Prinsip- Prinsip Good Corporate Governance dalam Pengelolaan BUMDes Cempaka ( Studi Kasus Desa Naruwolo Kecamatan Jerebuu Kabupaten Ngada ). Undergraduate thesis, Universitas Katolik Widya Mandira Kupang.

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Abstract

This research is titled "The Implementation of Good Corporate Governance Principles in the Management of BUMDes Cempaka, Naruwolo Village, Jerebu’u District, Ngada Regency." The purpose of this study is to provide an overview and analyze the extent to which the principles of Good Corporate Governance (GCG) are implemented in the management of BUMDes Cempaka. The theoretical framework used in this study refers to the GCG principles established by the National Committee on Governance Policy (2006), which include five indicators: transparency, accountability, responsibility, fairness, and independence.The research method used is qualitative with a descriptive approach. Data collection techniques include observation, interviews, and documentation. The main issue faced by BUMDes Cempaka is the weak implementation of good governance, as indicated by the absence of financial reports since 2023 due to the lack of a sustainable recording system following the death of the treasurer. In addition, community participation is limited, and reports are only delivered orally without written documentation, reflecting the low level of transparency and accountability in the management.The findings show that the implementation of Good Corporate Governance principles in BUMDes Cempaka has not been optimal. Transparency remains low due to the limited access to information and the lack of open financial reports. Accountability is weak because reporting is not conducted regularly and the organizational structure is not functioning effectively. The principle of responsibility has not been fulfilled due to low compliance with regulations and business ethics. Fairness has not been achieved, as there is still unequal treatment and minimal community involvement. Meanwhile, the principle of independence has not been realized due to the dominance of the village government in decision-making and the lack of human resource capacity development. Therefore, improvements in the governance system are needed so that BUMDes Cempaka can be managed more professionally, transparently, and sustainably.

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