Implementasi Prinsip Good Corporate Governance Pada Lembaga Perkreditan Desa (LPD) Dalam Meningkatkan Keuangannya : (Studi Kasus Pada LPD Banyuasri, Kabupaten Buleleng) - Putu Wulan Aprilina Kartini; Sunitha Devi (Universitas Pendidikan Ganesha, 2025)
Abstrak Penelitian ini bertujuan untuk menganalisis implementasi prinsip Good Corporate Governance dalam meningkatkan keuangan LPD Banyuasri dan memahami kendala-kendala dalam pengimplementasian prinsip Good Corporate Governance pada LPD Banyuasri. Metode yang digunakan dalam penelitian ini adalah metode kualitatif deskriptif. Hasil penelitian menunjukkan bahwa implementasi prinsip-prinsip GCG di LPD Banyuasri telah terlaksana dengan baik, tetapi masih terdapat prinsip GCG yang masih belum terlaksana secara maksimal yaitu prinsip akuntabilitas. Dimana pada prinsip akuntabilitas ini, belum diadakannya diklat atau pelatihan secara internal khusus di lingkup LPD Banyuasri untuk keseluruhan pengurus, tetapi diklat atau pelatihan masih dilakukan secara umum dari pusat serta pengurus LPD Banyuasri yang masih merangkap. Kata kunci: Good Corporate Governance (GCG), Lembaga Perkreditan Desa (LPD), Keuangan Abstract This research aims to analyze the implementation of Good Corporate Governance principles in improving LPD Banyuasri's finances and understand the obstacles in implementing Good Corporate Governance principles in LPD Banyuasri. The method used in this research is a descriptive qualitative method. The research results show that the implementation of GCG principles in LPD Banyuasri has been carried out well, but there are still GCG principles that have not been implemented optimally, namely the principle of accountability. Where according to this principle of accountability, training has not been held internally specifically within the Banyuasri LPD for all administrators, but training is still being carried out generally from the center, as well as the Banyuasri LPD administrator who is still concurrently serving. Keywords : Good Corporate Governance (GCG), Credit Institutions Village (CIV), Finance