PENGARUH PRINSIP-PRINSIP GOOD GOVERNANCE PADA KINERJA KEUANGAN LEMBAGA PERKREDITAN DESA (LPD) SE-KECAMATAN UBUD
| Main Authors: | Wijaya, I Gusti Ngurah Teja, Erawati, Ni Made Adi |
|---|---|
| Format: | Article info application/pdf eJournal |
| Bahasa: | eng |
| Terbitan: |
Fakultas Ekonomi dan Bisnis Universitas Udayana
, 2024
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| Online Access: |
https://ojs.unud.ac.id/index.php/eeb/article/view/112274 https://ojs.unud.ac.id/index.php/eeb/article/view/112274/54280 |
Daftar Isi:
- Penelitian ini bertujuan untuk mengevaluasi dampak prinsip transparansi, akuntabilitas, responsibilitas, independensi, dan kewajaran terhadap kinerja keuangan Lembaga Perkreditan Desa (LPD) di Kecamatan Ubud. Data yang digunakan melibatkan jawaban dari kuesioner yang disebarkan kepada tiap LPD di Kecamatan Ubud, serta laporan keuangan yang diperoleh dari Lembaga Pengelola Lembaga Perkreditan Desa (LPLPD) Kabupaten Gianyar. Sampel dipilih dengan metode purposive sampling, menghasilkan 32 LPD di Kecamatan Ubud dengan masing-masing LPD diwakili oleh dua responden. Teknik analisis data menggunakan regresi linier berganda. Hasil pengujian hipotesis menunjukkan bahwa prinsip-prinsip Good governance, yaitu transparansi, akuntabilitas, independensi, dan kewajaran, memiliki pengaruh yang positif terhadap kinerja keuangan LPD di Kecamatan Ubud. Implikasi dari penelitian ini dapat menjadi panduan bagi pengelola LPD dalam meningkatkan kinerja keuangan dengan menerapkan prinsip Good governance dalam praktik pengelolaan LPD.
- This research aims to assess the impact of the principles of transparency, accountability, responsibility, independence, and fairness on the financial performance of Village Credit Institutions (LPD) in the Ubud District. The data utilized in this study includes responses obtained from questionnaires distributed to each LPD in the Ubud District and financial reports obtained from the Gianyar District LPD Management Agency (LPLPD). Samples were selected using purposive sampling method, resulting in a total of 32 LPDs in the Ubud District, each represented by two respondents. The data analysis technique employed was multiple linear regression. The results of hypothesis testing reveal that the Good governance principles - transparency, accountability, independence, and fairness - positively influence the financial performance of LPDs in the Ubud District. The implications of this research can serve as a guide for LPD managers to enhance their financial performance by applying Good governance principles in LPD management practices.