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"Ketidakpastian makro ekonomi sehubungan dengan terjadinya volatilitas nilai tukar mata uang asing, harga dan permintaan akibat pandemi COVID-19, serta terjadinya perubahan iklim. PT XYZ dinilai memiliki budaya yang tidak kondusif tercermin oleh tidak tepat waktu dalam menyelesaikan penutupan pembukuan dan menyampaikan laporan keuangan. Kondisi ini diperburuk karena PT XYZ mengalami nilai hutang lebih tinggi dari nilai asset yang di miliki (PT XYZ, 2022). Hal ini mengakibatkan nilai modal perusahaan menjadi negatif atau sering disebut dengan istilah “Capital Deficiency”. Diperlukan langkah strategis untuk dapat keluar dari masalah-masalah yang dialami PT XYZ, salah satu strategi perusahaan adalah melakukan transformasi budaya & tata kelola. Penelitian ini bertujuan menganalisa bagaimana transformasi budaya organisasi & tata kelola mendukung kelangsungan hidup usaha (going concern) yang lebih bersifat jangka eknik. Penelitian ini dilakukan dengan menggunakan metode penelitian triangulasi melalui kuisioner dan wawancara dengan eknik analisis konten, tematik, dan konstan komparatif. Survei dilakukan terhadap karyawan PT XYZ sedangkan wawancara dilakukan dengan Kepala Bagian Perusahaan dari beberapa fungsi. Hasil penelitian menunjukan bahwa nilai “AKHLAK” & ketiga pilar komitmen organisasi mendorong terciptanya budaya yang kondusif. Keterikatan emosional (rasa memiliki terhadap organsiasi) dan kepercayaan terhadap nilai-nilai organisasi meningkatkan kinerja karyawan, produktifitas, efisiensi, & kinerja keuangan. Hasil penelitian ini sesuai dengan penelitian (Rashid et al., 2003) yang mengatakan bahwa terdapat hubungan positif antara budaya perusahaan, komitmen organisasi, dan kinerja keuangan. Kedua, terdapat peran budaya yang kondusif dan tata kelola perusahaan yang membaik, dalam memastikan kelangsungan hidup usaha PT XYZ. Tata kelola perusahaan menjadi faktor yang mencerminkan atribut kontrol, pengawasan, dan dukungan terhadap rencana serta tindakan manajemen yang dimaksudkan untuk mengatasi kesulitan keuangan hasil ini sejalan dengan penelitian (Zureigat et al., 2014; Parker et al., 2005). Good corporate governance berimplikasi pada kinerja perusahaan namun dibutuhkan adanya budaya organisasi yang kondusif, hasil ini sejalan dengan penelitian yang dilakukan oleh (Manik, 2014). 

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Macroeconomic uncertainty related to volatility in foreign currency exchange rates, prices, and demand due to the COVID-19 pandemic, and climate change. PT XYZ is considered to have a culture that is not conducive to the wrong time in completing book closings and submitting financial reports. This condition is exacerbated because PT XYZ experiences a debt value that is higher than the value of its assets (PT XYZ, 2022). This causes the value of capital to be negative or often referred to as Capital Deficiency. Strategic steps are needed to get out of the problems experienced by PT XYZ, one of the company’s strategies is to carry out a cultural transformation & corporate governance. This study aims to analyze how the transformation of organizational culture & corporate governance supports the company's going concern which is more long-term in nature. This research was conducted using the triangulation research method through questionnaires and interviews with content, thematic, and constant comparative analysis techniques. The survey was conducted with employees of PT XYZ while interviews were conducted with the Heads of Company Sections from several functions. The results of this study indicate that “AKHLAK” values & third pillar of organizational commitment encourage the creation of a conducive culture. Emotional attachment (sense of belonging to the organization) and belief in organizational values improves employee performance, productivity, efficiency, & financial performance. The results of this study are by research (Rashid et al., 2003 who said that there is a positive relationship between corporate culture, organizational commitment, and financial performance). Second, there is the role of a conducive culture and improved corporate governance, in ensure the PT XYZ's going concern supported by organizational commitment. Corporate governance is a factor that reflects the attribute control, supervision, and support for management plans and actions intended to overcome financial difficulties this result is in line with the study conducted by (Zureigat et al., 2014 and Parker et al., 2005). Good corporate governance has implications for company performance but a conducive organizational culture is needed, which is in line with research conducted by (Manik, 2014)."

"Penelitian ini bertujuan untuk mengidentifikasi kesesuaian implementasi sistem pengendalian internal pada manajemen PT. XYZ dengan standar ketentuan yang berlaku serta mengidentifikasi kelemahan dalam pengimplementasian good corporate governance (GCG). Penelitian kualitatif ini menganalisis lingkungan pengendalian pada PT. XYZ berdasarkan hasil wawancara dan menganalisis hasil penilaian skoring good corporate governance (GCG) untuk mendapatkan kesimpulan penelitian. Proses wawancara pada penelitian ini menggunakan ketentuan dalam Peraturan Pemerintah nomor 60 tahun 2008, sementara proses penilaian skoring menggunakan ketentuan dalam Keputusan Sekretaris Kementerian Badan Usaha Milik Negara nomor SK/16/S.MBU/2012. Hasil penelitian menyimpulkan bahwa, penerapan sistem pengendalian internal pada manajemen PT. XYZ belum sesuai dengan ketentuan yang berlaku. Belum ditetapkannya pedoman pengaturan serta ketidaksesuaian struktur organisasi menjadi faktor penyebabnya. Hasil penilaian skoring menunjukan bahwa lemahnya komitmen manajemen perusahaan terhadap penerapan tata kelola secara berkelanjutan serta kurangnya efektivitas peran Direksi PT XYZ menjadi faktor penyebabnya.

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The purpose in this study to analyse internal control implementation and identified the weakness of corporate governance implementation based on governmental regulations. This qualitative research case study focuses on analysis implementing of control environment based on interviews information and analysis implementing of corporate governance based on governance scoring at PT. XYZ to reach conclusions. The interviews on this study refers to regulations no. 60/2008 and the scoring based on the regulation on Secretary of State Minister for State Owned Enterprises act (BUMN) no. 16/S.MBU/2012.

This study findings that implementation of internal control at PT. XYZ not appropriate with the standards on this regulations. Additionally, the company haven't internal guidelines to set code of conduct and incompatibility of organizational structure are the causes. This study also concluded that the implementation of corporate governance at PT. XYZ was ineffective. Ineffectiveness the role of the Directors and lack of management commitment to implementing corporate governance are the factors causes."

"Laporan magang ini membahas mengenai Penilaian Tata Kelola Perusahaan yang Baik pada PT XYZ. PT XYZ adalah perusahaan yang bergerak di bidang properti. Dalam laporan ini dijelaskan mengenai kebijakan tata kelola perusahaan PT XYZ, prosedur penilaian yang dilakukan oleh KAP MMM dan temuan atas penilaian beserta analisisnya. Berdasarkan penilaian atas tata kelola perusahaan ditemukan adanya beberapa kriteria yang hanya diterapkan secara parsial. Analisis pada laporan magang ini menyimpulkan bahwa PT XYZ telah menerapkan Tata Kelola Perusahaan yang Baik dengan bagus secara normatif.

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This internship report discusses about Good Corporate Governance Assessment at PT XYZ. PT XYZ is a property company. This report describes the corporate governance policy at PT XYZ, Good Corporate Governance Assessment procedures conducted by KAP MMM, findings and the analysis. According to Good Corporate Governance Assessment, it has been found few criteria that are partially implemented. This report concludes that PT.XYZ has implemented a normatively Good Corporate Governance."

"Laporan magang ini bertujuan untuk mengevaluasi prosedur penilaian tata kelola perusahaan PT ADC oleh KAP SSS. KAP SSS menggunakan standar yang terdapat di dalam Surat Keputusan Sekretaris Kementerian BUMN Nomor SK-16/S.MBU/2012 untuk melakukan penilaian. PT ADC merupakan sebuah perusahaan BUMN. Hasil dari laporan magang ini adalah bahwa prosedur penilaian tata kelola perusahaan yang dilakukan KAP SSS pada PT ADC sudah sesuai dengan standar yang berlaku. Laporan magang ini juga bertujuan untuk melakukan refleksi diri. Hasil dari refleksi diri adalah dengan mengikuti program magang di KAP SSS meningkatkan kemampuan teknis maupun non teknis seperti pengetahuan mengenai tata kelola perusahaan dan kemampuanberkomunikasi dengan rekan kerja.

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This internship report`s purpose is to evaluate the PT ADC`s corporate governance assessment procedure by KAP SSS. PT ADC is one of the SOEs. KAP SSS uses the standards contained in the Decree of the Secretary of the Ministry of SOE Number SK-16 / S.MBU / 2012 to do the assessment. The result of this internship report is that the corporate governance assessment procedures that performed by KAP SSS at PT ADC are in accordance with the applicable standards. This internship report also aims to do selfreflection. The result of self-reflection is that taking part in an internship program at KAP SSS improve technical and non-technical abilities such as knowledge of corporate governance and the ability to communicate with colleagues."

"Laporan magang ini membahas analisis pelaksanaan Tata Kelola Perusahaan pada PT XYZ, analisis dilakukan dengan menggunakan metode self assessment berdasarkan peraturan B.I dan KNKG. PT XYZ merupakan salah satu Badan Usaha Milik Negara. Dalam laporan ini dijelaskan mengenai kebijakan tata kelola PT XYZ dan temuan atas penilaian beserta analisisnya. Berdasarkan penilaian atas tata kelola perusahaan telah ditemukan adanya beberapa kriteria yang tidak dipenuhi perusahaan. Namun, analisis pada laporan magang ini menyimpulkan bahwa PT XYZ telah menjalankan Tata Kelola Perusahaan dengan sangat baik dan benar.

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This internship report discusses about Corporate Governance Assessment at PT XYZ. PT XYZ is one of the State-owned Enterprises. This report describes about the corporate governance policy at PT XYZ, good corporate governance assessment procedures conducted by RSM AAJ Associates, findings and the analysis. According to Good Corporate Governance Assessment, it has been found a few criteria are not met by the company. Nevertheless, this report conclude that PT.XYZ has performed a Good Corporate Governance."

"Laporan magang ini membahas mengenai penilaian tata kelola perusahaan pada PT XYZ untuk periode tahun 2013. PT XYZ merupakan salah satu perusahaan Persero. Dalam laporan ini dijelaskan mengenai kebijakan tata kelola PT XYZ, cara penilaian yang dilakukan oleh KAP RSM AAJ Associates dan ketidaksesuaian atas penilaian beserta rekomendasinya. Berdasarkan penilaian atas tata kelola perusahaan telah ditemukan adanya beberapa kriteria yang tidak dipenuhi perusahaan. Namun, analisis pada laporan magang ini menyimpulkan bahwa PT XYZ telah melaksanakan tata kelola perusahaan dengan baik.

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This internship report explains about corporate governance assessment at PT XYZ for the year 2013. PT XYZ is one of the Persero company. This report describes about the corporate governance policy at PT XYZ, good corporate governance assessment way by RSM AAJ Associates, mismatch and recommendations. According to good corporate governance assessment, it has been found a few criteria are not met by the company. Nevertheless, this report conclude that PT XYZ has performed a good corporate governance."

"Penelitian ini memperlihatkan perilaku asimetris biaya pada biaya penjualan, administrasi dan umum PA&U yang terjadi pada perusahaan manufaktur yang tercatat di Bursa Efek Indonesia (BEI) periode 2008-2012. Anderson (2003) mengemukakan bahwa perilaku asimetris biaya atau lebih dikenal dengan istilah sticky cost adalah suatu perilaku biaya dalam menanggapi penyesuaian penjualan bersih. Tingkat kenaikan biaya lebih besar ketika terjadi kenaikan penjualan bersih dibandingkan tingkat penurunan biaya yang relatif lebih kecil saat terjadinya penurunan penjualan. Salah satu faktor yang mempengaruhi perilaku asimetris biaya adalah masalah keagenan. Masalah keagenan yang muncul dapat dikurangi dengan adanya tata kelola perusahaan yang baik. Penelitian ini memperlihatkan masalah keagenan yang muncul tidak dapat dikurangi dengan tata kelola perusahaan dalam pengaruhnya terhadap perilaku asimetris pada biaya PA&U.

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This focus of this research is to examine asymetrical cost behavior on selling, general andadministrative cost (SG&A) which is occured in manufacturing companies listed in Jakarta StockExchange period 2008-2012. Anderson (2003) suggest that assymetrical cost behavior, stickycost, is a cost behavior in responding to adjustment net sales. Asymetrical cost behavior occurs when degree of increasing cost is greater as increasing net sales, in contrast with degree of decreasing cost which is less as decreasing sales. One of the factors which influences the asymetrical costbehavior is agency problem. Moreover, the agency problem could be reduced with good corporate governance. This research shows which influens the agency problem cannot reduce by corporate governence in assymetrical cost behaviour in SG&A."

"ABSTRAKPenerapan tata kelola perusahaan di perusahaan publik merupakan suatukeharusan guna melindungi pemegang saham dari kepentingan terselubungmanajemen dan juga melindungi pemegang saham minoritas dari tindakankesewenang-wenang pemegang saham mayoritas.Penelitian ini bermaksud untuk melakukan evaluasi penerapan tata kelolaperusahaan PT Bank Syariah Mandiri dengan menggunakan gap analysis dalamrangka melaksanakan penawaran saham perdana. Gap analysis dilakukan denganmembandingkan penerapan tata kelola perusahaan saat ini dengan (a) lima prinsiptata kelola perusahaan sesuai dengan PBI no.11/33/PBI/2009, (b) lima pilar tatakelola perusahaan untuk perusahaan penyedia jasa keuangan sesuai denganIslamic Financial Services Board dan (c) Keputusan Ketua Bapepam-LK no.KEP-431/ BL/2012.Penelitian ini menyimpulkan bahwa PT Bank Syariah Mandiri telah memilikifondasi tata kelola perusahaan yang baik untuk menjadi perusahaan publik, namunmasih memerlukan penguatan sistem, infrastruktur dan proses partisipasi publikguna melakukan pengawasan kepatuhan syariah.Sembilan poin rekomendasi ditawarkan dalam penelitian ini yaitu (a) menyusunprosedur kerja sesuai standar IFSB, (b) melakukan pembentukan unit audit syariahinternal, (c) melakukan rekrutmen pegawai untuk mengisi Sharia ComplianceDepartment, (d) menyertakan jumlah rapat dan opini syariah dalam KPI DewanPengawas Syariah (DPS), (e) melakukan pengembangan anggota DPS dan ShariaCompliance Department, (f) menyelenggarakan forum public guna mengevaluasiOpini Syariah, (g) mengungkapkan keterkaitan keluarga/perusahaan anggota DPSdalam laporan tahunan, (h) meningkatkan peran kepatuhan syariah oleh DPS dan(i) mengoptimalkan sistem kontrol internal.

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ABSTRACTThe implementation of corporate governance among public companies ismandatory as it protects the shareholders from management’s vested interest andalso protects minority shareholder from arbitrary decision of majority shareholder.This research aims to evaluate the implementation of corporate governancepractice in PT Bank Syariah Mandiri in order to undertake initial public offering(IPO). Gap analysis was conducted to compare current practice of corporategovernance with (a) five principles of corporate governance vide. BI Regulationno.11/33/ PBI/2009 (b) five pillars of corporate governance according to IFSB forInstitution offering financial services, and (c) decree of Bapepam-LK Chairmanno.KEP-431/ BL/2012.This research concludes that PT Bank Syariah Mandiri has implemented a solidcorporate governance foundation to transform itself to become a public company,yet still need the system, infrastructure and public participation to ensure thatsharia policy has been set in place consistently.Nine points of recommendations was proposed: (a) construct key terms andoperating procedures consistent with IFSB framework, (b) create internal shariaaudit department, (c) recruit manpower to fill the position of Sharia ComplianceDepartment, (d) include meeting participation and sharia resolution published asSharia Board’s KPI, (e) develop members of Sharia Board and Sharia ComplianceDepartment, (f) explain sharia resolutions published in the annual report, (g)disclose related family/company of Sharia Board member in the annual report, (h)increase Sharia Board’s role in sharia compliance functions and (i) optimalizeinternal control in order to decrease fraud."

"Tesis ini menganalisis praktik corporate governance pada organ-organ PT XYZ, yaitu berdasarkan independensi, aktivitas, size, dan kompetensinya, melalui pembagian kuesioner, wawancara, dan observasi. Hasil analisis, secara umum, Perseroan telah menerapkan prinsip-prinsip corporate governance. Hak-hak pemegang saham telah terpenuhi melalui Rapat Umum Pemegang Saham. Namun, hak pemegang saham minoritas belum terlindungi secara efektif. Independensi, size, dan kompetensi dari dewan komisaris sudah mengakomodasi fungsi pengawasan. Komite audit telah memenuhi peraturan sebagai perusahaan public, dalam hal independensi dan size. Namun, komite audit belum bekerja secara efektif. Komposisi dan ukuran dari dewan direksi sudah mencukupi, namun pemahaman direksi mengenai prinsip-prinsip Good Corporate Governance masih kurang.

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This thesis analyzes corporate governance practices at PT XYZ?s organ, based on its independence, activities, size, and competence, through questionnaires distributions, interviews, and observations. The analysis results, generally, the Company organs have already applied corporate governance principles. The shareholders? rights have been fulfilled through General Meeting of Shareholders. However, the minority shareholders rights had not been protected effectively. Board of commissioners? independence, size, and competence already accommodates its monitoring function. The audit committee has fulfilled current regulation for public company, regarding its independence and size. However, the audit committee has not performed effectively. Board of directors? composition and size has already sufficient, but the directors still have less comprehension on Good Corporate Governance principles."

"[ABSTRAK Pada awal 2013, dua klub olahraga utama profesional Cronulla Sharks dari NFL dan AFL Essendon terungkap terlibat dalam penyelidikan ASADA berkaitan dengan dugaan penggunaan obat-obatan terlarang oleh pemain kedua klub tersebut. Hasil penyelidikan menemukan bahwa kedua tim menyewa ilmuwan olahraga yang sama, Stephen Danks, yang kemudian memprakarsai program untuk memasok pemain dengan zat yang dilarang termasuk CJC-1295, GHRP-6, dan AOD-9604. Kedua tim kemudian dihukum atas tindakan mereka dan mengakibatkan kerugian yang signifikan bagi kedua baik secara material maupun non-material. Studi kasus ini menemukan bahwa kedua klub memiliki mekanisme tata kelola perusahaan yang bermasalah, termasuk adanya pengawasan terbatas terhadap managemen yang menyebabkan kegagalan dalam memenuhi standar etika yang ditetapkan dalam APESBABSTRACT In early 2013, two major professional sports clubs the Cronulla Sharks of NFL and AFL?s Essendon were revealed to be under investigation by ASADA with regards to allegations of illicit drug use. The investigations revealed that both teams had hired the same sports scientist, Stephen Danks, who then initiated the program to supply players with banned substances including CJC-1295, GHRP-6, and AOD-9604. The teams were subsequently penalized for their actions resulting in significant losses for both teams materially and non-materially. This case study found that both clubs were flawed in their corporate governance mechanism with a reoccurring problem of limited management oversight that led to failure in complying with the ethical standards set out in the APESB. ;In early 2013, two major professional sports clubs the Cronulla Sharks of NFL and AFL?s Essendon were revealed to be under investigation by ASADA with regards to allegations of illicit drug use. The investigations revealed that both teams had hired the same sports scientist, Stephen Danks, who then initiated the program to supply players with banned substances including CJC-1295, GHRP-6, and AOD-9604. The teams were subsequently penalized for their actions resulting in significant losses for both teams materially and non-materially. This case study found that both clubs were flawed in their corporate governance mechanism with a reoccurring problem of limited management oversight that led to failure in complying with the ethical standards set out in the APESB. , In early 2013, two major professional sports clubs the Cronulla Sharks of NFL and AFL’s Essendon were revealed to be under investigation by ASADA with regards to allegations of illicit drug use. The investigations revealed that both teams had hired the same sports scientist, Stephen Danks, who then initiated the program to supply players with banned substances including CJC-1295, GHRP-6, and AOD-9604. The teams were subsequently penalized for their actions resulting in significant losses for both teams materially and non-materially. This case study found that both clubs were flawed in their corporate governance mechanism with a reoccurring problem of limited management oversight that led to failure in complying with the ethical standards set out in the APESB. ]"