PENERAPAN PROSEDUR KERJA SEBAGAI PENDUKUNG PELAKSANAAN GOOD CORPORATE GOVERNANCE (Studi Kasus Pada PT. Nasmoco Cabang Mlati, Yogyakarta)
WAHYUDI, SINGGIH , Dr. Ertambang Nahartyo, M.Sc.,Ak
Good corporate governance merupakan mekanisme yang mengatur tentang tata cara pengelolaan perusahaan dalam menjalankan operasinya. Aturan dan petunjuk dalam pelaksanaan perusahaan diharapkan mampu mencerminkan lima elemen dasar yaitu, transparansi, akuntabilitas, responsibility, independensi, dan kewajaran. Metodologi penelitian yang digunakan adalah deskriptif analitis yang bertujuan menyelidiki secara terperinci aktifitas sumber daya manusia.
Prosedur kerja merupakan aturan yang memberikan petunjuk dalam menjalankan operasinya untuk proses evaluasi. Prosedur kerja akan dievaluasi dengan menerapkan lima elemen dasar good corporate governance. Berdasarkan hasil pengamatan PT. Nasmoco Cabang Mlati terlihat mulai menerapkan beberapa elemen dasar good corporate governanace dan prosedur kerja tanpa mengesampingkan standard operating procedure.
Good corporate governance is the mechanism which is organize customs and manners about company management in its operations. Rule and instruction in carrying out of company expected able to represent five base element that are transparency accountability, responsibility, independency, and fairness. Research methodology is analytical descriptive which the objective is to investigate detailedly activity human resource.
Work procedure is rule that extend the instruction in company operation to evaluation process. Work procedure will be evaluate with applying the five base element of good corporate governance. The research result show that PT. Nasmoco Cabang Mlati is applying some base element of good corporate governance and work procedure without overruling standard of operating procedure.
Kata Kunci : Prosedur kerja, good corporate governance, standard operating procedure.
