Jurnal Akuntansi Kontemporer最新文献

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MENDETEKSI PERILAKU FRAUD LAPORAN KEUANGAN DENGAN THEORY OF PLANNED BEHAVIOR (STUDI EMPIRIS PADA INDUSTRI PERBANKAN) 当计划行为理论出现时，我的欺诈行为首次被发现

Jurnal Akuntansi Kontemporer Pub Date : 2019-01-01 DOI: 10.33508/JAKO.V11I1.2071

Lienai Christina, Septian Septian

引用次数: 2

ANALISIS PERAN PEMANGKU KEPENTINGAN PADA PENERAPAN TATA KELOLA KORPORAT USAHA MIKRO KECIL DAN MENENGAH KOTA SURABAYA 我对企业微观活动发展的贡献绩效分析

Jurnal Akuntansi Kontemporer Pub Date : 2019-01-01 DOI: 10.33508/JAKO.V11I1.2075

Bernadetta Diana Nugraheni, Cyrillius Martono

{"title":"ANALISIS PERAN PEMANGKU KEPENTINGAN PADA PENERAPAN TATA KELOLA KORPORAT USAHA MIKRO KECIL DAN MENENGAH KOTA SURABAYA","authors":"Bernadetta Diana Nugraheni, Cyrillius Martono","doi":"10.33508/JAKO.V11I1.2075","DOIUrl":"https://doi.org/10.33508/JAKO.V11I1.2075","url":null,"abstract":"In general, the implementation of MSMEs has not implemented good organizational governance, especially in the principles of transparency and accountability. This study aims to examine and analyze the roles and responsibilities of stakeholders, especially the owners and managers of MSMEs in implementing organizational governance, in the city of Surabaya. This research is an exploratory study with survey design. Population and sample of this study took UMKM in the city of Surabaya. The results of this study can be concluded that the principle of transparency as a whole has not been realized properly. On the principle of accountability related \u0000to responsibility in compiling reports on organizational activities and the implementation of monitoring and evaluation of the work of employees can be said to be quite good. While the principle of responsibility as a whole is said not to materialize. On the principle of independence, the authority to coordinate daily operational tasks does not materialize. And on the principle of reasonableness indicates that there are still management interventions from the owner / family","PeriodicalId":34145,"journal":{"name":"Jurnal Akuntansi Kontemporer","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2019-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"46119172","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

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