STUDI KOMPARASI PRAKTEK TRANSPARANSI DALAM PENGELOLAAN PERUSAHAAN DAERAH PASAR SURYA SURABAYA
DOI:
https://doi.org/10.24034/j25485024.y2008.v12.i3.397Keywords:
The Regional Company, Good Corporate Governance, and the TransparencyAbstract
Requirement of transparency in all sector is unavoidable, not only in governance but also at public company or regional company especially in carrying out the principles and appropriate policy in accordance with Good Corporate Governance standard.The good corporate governance principles determined by The Minister of ‘BUMN’ consist of: The transparency, Independence, Accountability, Responsibility and Fairness. In the case of transparency, ‘Bapepam’ give an example of the transparency practice for the public company. Some regulation of the transparency practice consist of: (1) Open information, (2) The quality of information, (3) The involvement of competence, (4) The supporter profession, (5) The limit of transaction material and the transaction of conflict interest, (6) Independent Commissary, and (7) Law Enforcement.
The regional company of ‘Pasar Surya’ is the public company owned by the local Government in Surabaya. The writer is interested in uncovering whether ‘Pasar Surya’ has done the transparency what society desires. As the comparison, the writer uses the base regulations of the transparency practice for the public company. The writer pays attention to the characteristic difference at each company. The transparency practice which ‘Pasar Surya’ has done is in accordance with The Regional Regulation and The Mayor’s Decision.Basically ‘Pasar Surya’ has done the transparency activity but it is necessary to re-examine to get the target of good corporate governance.
References
Effendi, Muh. Arif (2005). “Transparansi Laporan Keuangan Perusahaan @ Sebagai Implementasi GCG Cegah Fraud“, Suara Karya on line, Senin 18 April 2005
FCGI - Forum For Corporate Governance in Indonesia, (2003), Profil Forum for Corporate Governance in Indonesia, http:// www.fcgi. 06/05/2005
Halim, Abdul (2004). Akuntansi Sektor Publik: Akuntansi Keuangan Daerah. Penerit Salemba Empat
Jazid (2004). Akuntabilitas dan Transparansi Pengelolaan Keuangan Publik, Jurnal Akuntansi, Manajemen Bisnis dan Sektor Publik Vol 1, No. 1, Surabaya : STIESIA, hal. 75 – 91.
____________, Keputusan Menteri BUMN No. Kep-117/M-MBU/2002 tentang Penerapan Praktek Good Corporate Governance pada BUMN, Bandung : Fokusmedia.
____________, Keputusan Walikota Surabaya No. 291 tahun 1994 tentang Susunan Organisasi dan Tata Kerja PD Pasar Surya Kota Surabaya.
Krina P, Loina Lalolo (2003). Indikator & Alat Ukur Prinsip Akuntabilitas, Trasparansi & Partisipasi. Sekretariat Good Public Governance – Badan Perencanaan Pembangunan Nasional, Jakarta
Meuthia, Ganie - Rochman (2000). Good Governance: Prinsip, Komponen dan penerapannya, dalam HAM: Penyelenggaraan Negara Yang Baik & Masyarakat Warga, Jakarta : Komnas HAM
Moleong, Lexy J. (2000). Metodologi Penelitian Kualitatif. Bandung : PT Remaja Rosda Persada.
Nasution, S (1996). Metode Penelitian Naturalistik Kualitatif, Bandung : Tarsito
____________, Peraturan Daerah Nomor 2 Tahun 1982 tentang Pembentukan Perusahaan daerah Kota Surabaya.
____________, Peraturan Daerah Nomor 7 tahun 1987 tentang Ketentuan-Ketentuan Pokok Badan Pengawas, Direksi dan Kepegawaian PD Pasar Surya Kota Surabaya.
____________, Peraturan Daerah Nomor 1 Tahun 1999 tentang Perubahan Pertama Peraturan Daerah Nomor 10 ahun 1982
____________, Peraturan Daerah Nomor 2 Tahun 1999 tentang Pengurusan Pasar di Kota Surabaya.
Yin, Robert K (2003). Studi Kasus (Desain dan Metode), edisi Revisi, Jakarta: Rajawali Pers.
