{"id":19559,"date":"2026-06-21T21:46:28","date_gmt":"2026-06-21T14:46:28","guid":{"rendered":"https:\/\/binus.ac.id\/bekasi\/accounting-technology\/?p=19559"},"modified":"2026-06-30T17:32:13","modified_gmt":"2026-06-30T10:32:13","slug":"memahami-good-corporate-governance-gcg-dan-perannya-bagi-perusahaan-3-of-3","status":"publish","type":"post","link":"https:\/\/binus.ac.id\/bekasi\/accounting-technology\/2026\/06\/21\/memahami-good-corporate-governance-gcg-dan-perannya-bagi-perusahaan-3-of-3\/","title":{"rendered":"Memahami Good Corporate Governance (GCG) dan Perannya bagi Perusahaan (3 of 3)"},"content":{"rendered":"<p><strong>Peran Akuntansi dalam Penerapan GCG<\/strong><\/p>\n<p>Bidang akuntansi memiliki peran yang sangat penting dalam mendukung implementasi Good Corporate Governance. Informasi keuangan yang dihasilkan oleh sistem akuntansi menjadi dasar bagi manajemen, investor, dan pemangku kepentingan lainnya dalam mengambil keputusan.<\/p>\n<p>Beberapa kontribusi akuntansi terhadap GCG meliputi:<\/p>\n<ul>\n<li>Penyusunan laporan keuangan yang andal dan transparan.<\/li>\n<li>Penguatan sistem pengendalian internal.<\/li>\n<li>Pelaksanaan audit internal dan eksternal.<\/li>\n<li>Pengelolaan risiko keuangan.<\/li>\n<li>Pencegahan dan deteksi kecurangan (fraud).<\/li>\n<\/ul>\n<p>Melalui berbagai fungsi tersebut, akuntansi membantu perusahaan memastikan bahwa informasi yang disajikan dapat dipercaya dan sesuai dengan prinsip tata kelola yang baik. Tanpa sistem akuntansi yang memadai, perusahaan akan kesulitan memenuhi prinsip transparansi dan akuntabilitas yang menjadi inti dari Good Corporate Governance.<\/p>\n<p>&nbsp;<\/p>\n<p><strong>Tantangan dalam Penerapan GCG<\/strong><\/p>\n<p>Meskipun memiliki banyak manfaat, implementasi Good Corporate Governance tidak selalu berjalan mudah. Beberapa perusahaan masih menghadapi berbagai tantangan, seperti kurangnya komitmen dari manajemen puncak, budaya organisasi yang belum mendukung transparansi, lemahnya pengendalian internal, rendahnya kesadaran terhadap etika bisnis, serta keterbatasan teknologi dan sumber daya manusia. Oleh karena itu, penerapan GCG memerlukan dukungan dari seluruh elemen organisasi, bukan hanya dari direksi atau dewan komisaris.<\/p>\n<p>&nbsp;<\/p>\n<p>Baca Part 1: <a href=\"https:\/\/binus.ac.id\/bekasi\/accounting-technology\/2026\/06\/21\/memahami-good-corporate-governance-gcg-dan-perannya-bagi-perusahaan-1-of-3\/\">Memahami Good Corporate Governance (GCG) dan Perannya bagi Perusahaan (1 of 3)<\/a><\/p>\n<p>&nbsp;<\/p>\n<p><strong>Referensi:<\/strong><\/p>\n<p>Hirsanuddin, H., &amp; Martini, D. (2023). Good corporate governance principles in Islamic banking: A legal perspective on the integration of TARIF values.\u00a0<em>Journal of Indonesian Legal Studies<\/em>,\u00a0<em>8<\/em>(2), 935-974. <a href=\"https:\/\/journal.unnes.ac.id\/sju\/jils\/article\/view\/70784\">https:\/\/journal.unnes.ac.id\/sju\/jils\/article\/view\/70784<\/a><\/p>\n<p>Karsono, B. (2023). Good Corporate Governance: Transparency, accountability, responsibility, independency dan fairness (literature review).\u00a0<em>Dinasti International Journal of Management Science<\/em>,\u00a0<em>4<\/em>(5), 811-821. <a href=\"https:\/\/dinastipub.org\/DIJMS\/article\/view\/1860\/1250\">https:\/\/dinastipub.org\/DIJMS\/article\/view\/1860\/1250<\/a><\/p>\n<p>Murni, S., Susinta, A., &amp; Bagenda, C. (2025). Penerapan Prinsip Good Corporate Governance Dalam Menjamin Kepatuhan Hukum Di Perusahaan Penanaman Modal Asing.\u00a0<em>Jurnal Kolaboratif Sains<\/em>,\u00a0<em>8<\/em>(11), 7371-7378. <a href=\"https:\/\/jurnal.unismuhpalu.ac.id\/index.php\/JKS\/article\/view\/7542\">https:\/\/jurnal.unismuhpalu.ac.id\/index.php\/JKS\/article\/view\/7542<\/a><\/p>\n<p>OECD. (2023). G20\/OECD Principles of Corporate Governance 2023. <em>Paris: OECD Publishing<\/em>. <a href=\"https:\/\/www.oecd.org\/en\/publications\/g20-oecd-principles-of-corporate-governance-2023_ed750b30-en\/full-report.html\">https:\/\/www.oecd.org\/en\/publications\/g20-oecd-principles-of-corporate-governance-2023_ed750b30-en\/full-report.html<\/a><\/p>\n<p>Tjia,\u00a0 Y.\u00a0 (2020). Implementation\u00a0 Of\u00a0 Good\u00a0 Corporate\u00a0 Governance\u00a0 At\u00a0 Pt. XYZ. <em>Dinasti International\u00a0 Journal\u00a0 of\u00a0 Education\u00a0 Management\u00a0 And\u00a0 Social\u00a0 Science<\/em>, 1(5),\u00a0 683\u2013694. <a href=\"https:\/\/dinastipub.org\/DIJEMSS\/article\/view\/338\">https:\/\/dinastipub.org\/DIJEMSS\/article\/view\/338<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Peran Akuntansi dalam Penerapan GCG Bidang akuntansi memiliki peran yang sangat penting dalam mendukung implementasi Good Corporate Governance. Informasi keuangan yang dihasilkan oleh sistem akuntansi menjadi dasar bagi manajemen, investor, dan pemangku kepentingan lainnya dalam mengambil keputusan. Beberapa kontribusi akuntansi terhadap GCG meliputi: Penyusunan laporan keuangan yang andal dan transparan. Penguatan sistem pengendalian internal. Pelaksanaan [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[15],"tags":[],"class_list":["post-19559","post","type-post","status-publish","format-standard","hentry","category-articles"],"featured":false,"_links":{"self":[{"href":"https:\/\/binus.ac.id\/bekasi\/accounting-technology\/wp-json\/wp\/v2\/posts\/19559","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/binus.ac.id\/bekasi\/accounting-technology\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/binus.ac.id\/bekasi\/accounting-technology\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/binus.ac.id\/bekasi\/accounting-technology\/wp-json\/wp\/v2\/users\/4"}],"replies":[{"embeddable":true,"href":"https:\/\/binus.ac.id\/bekasi\/accounting-technology\/wp-json\/wp\/v2\/comments?post=19559"}],"version-history":[{"count":7,"href":"https:\/\/binus.ac.id\/bekasi\/accounting-technology\/wp-json\/wp\/v2\/posts\/19559\/revisions"}],"predecessor-version":[{"id":19592,"href":"https:\/\/binus.ac.id\/bekasi\/accounting-technology\/wp-json\/wp\/v2\/posts\/19559\/revisions\/19592"}],"wp:attachment":[{"href":"https:\/\/binus.ac.id\/bekasi\/accounting-technology\/wp-json\/wp\/v2\/media?parent=19559"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/binus.ac.id\/bekasi\/accounting-technology\/wp-json\/wp\/v2\/categories?post=19559"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/binus.ac.id\/bekasi\/accounting-technology\/wp-json\/wp\/v2\/tags?post=19559"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}