Analisis Penerapan Good Corporate Governance pada BUMDes Beriuk Berkah Desa Labuapi Kecamatan Labuapi Kabupaten Lombok Barat

Eka Surya Saputra (Universitas Bumigora Mataram)
Defel Septian (Universitas Bumigora Mataram)
Ikang Murapi (Universitas Bumigora Mataram)

Jurnal Riset Manajemen dan Akuntansi
Vol. 6 No. 2 (2026): Agustus: Jurnal Riset Manajemen dan Akuntansi

This study aims to determine the importance of implementing Good Corporate Governance at BUMDes Beriuk Berkah in order to understand the role of Good Corporate Governance principles. The research method used is descriptive qualitative through interviews, observations, and documentation at BUMDes Beriuk Berkah in Labuapi Village, Labuapi District, West Lombok Regency. Data analysis was conducted by examining the experiences, perceptions, and meanings constructed by the informants. The results of the study indicate that the implementation of Good Corporate Governance principles at BUMDes Beriuk Berkah has been quite successful. The principles of Accountability and Independence have been well implemented, while the principles of Transparency and Responsibility are still more focused on the internal sphere and have not yet fully reached the wider community. The principle of Fairness has been applied fairly, but it has not been fully reflected in the equitable distribution of economic benefits.