ARAH PERKEMBANGAN IMPLEMENTASI PRINSIP TRANSPARANSI TERHADAP GOOD CORPORATE GOVERNANCE DI INDONESIA: STUDI LITERATUR

Abstrak

Penelitian ini mengkaji perkembangan implementasi prinsip transparansi dalam Good Corporate Governance (GCG) di Indonesia tahun 2023–2024 melalui studi literatur. Hasil menunjukkan tren positif terutama di sektor yayasan dan pemerintahan desa, meskipun tantangan masih muncul di sektor korporasi dan BUMN akibat budaya organisasi tertutup dan lemahnya penegakan hukum. Hasil menunjukkan bahwa perlu ditekankan pentingnya komitmen manajemen, sistem pelaporan yang kuat, dan budaya transparansi demi tata kelola yang berkelanjutan.

This study examines the development of transparency implementation in Good Corporate Governance (GCG) in Indonesia during 2023–2024 through a literature review. The findings indicate a positive trend, particularly in foundations and village governments, although challenges persist in the corporate and state-owned enterprise (SOE) sectors due to a closed organizational culture and weak law enforcement. The study highlights the importance of managerial commitment, strong reporting systems, and a culture of transparency to achieve sustainable governance.