Jurnal Ilmiah Manajemen dan Akuntansi
Vol. 3 No. 4 (2026): Juli : Jurnal Ilmiah Manajemen dan Akuntansi

IMPLEMENTASI GOOD CORPORATE GOVERNANCE (GCG) DALAM PENGELOLAAN DAN PERTANGGUNGJAWABAN KEUANGAN PADA PERUSAHAAN PROPERTI

Naura Abelia Diva Larasati (Universitas Pembangunan Nasional “Veteran” Jawa Timur)
Dyah Ratnawati (Universitas Pembangunan Nasional “Veteran” Jawa Timur)



Article Info

Publish Date
07 Jul 2026

Abstract

This study evaluates the implementation of Good Corporate Governance (GCG) in the financial management and accountability of a property company. Using a descriptive qualitative approach, data were collected through interviews, direct observation, and document review related to the recording and reporting of cash disbursements. Thematic analysis was used to identify dominant patterns in the findings. Transparency is achieved through recording cash disbursements in accordance with the budget, supported by valid transaction evidence. This allows access for authorized internal parties. Accountability is reflected in an organized recording and reporting system, including multi-level approvals and verification. Adherence to standard operating procedures, independence in financial decision-making, and equitable division of tasks reinforce orderly management. Internal controls and regular assessments ensure the accuracy and reliability of financial data. Overall, GCG implementation functions effectively and enhances the company's management standards and financial accountability..

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Journal Info

Abbrev

jimat

Publisher

Subject

Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Other

Description

Jurnal Ilmiah Manajemen dan Akuntansi (JIMAT) dengan e-ISSN : 3047-2032, p-ISSN : 3047-2792 adalah jurnal yang ditujukan untuk publikasi artikel ilmiah yang diterbitkan oleh Denasya Smart Publisher. Jurnal ini berfokus pada penerbitan artikel berkualitas tinggi yang didedikasikan untuk semua aspek ...