Second, the first two types are relatively efficient in utilizing domestic resources with the values of DRCR at 0.68 and 0.75 respectively meaning that the systems have comparative advantage in producing coffee bean, while SSF is not efficient with DRCR at 1.07. However, if ivestigation is done through processing stage, the analysis shows that both types are not efficient and, therefore, not competitive. DRCRs for both are 1.24 and 1.56, respectively.

It needs the system and personnel aspects to drive. Com/kpr-syariah-termurah-bank-bumn-beserta-simulasinya-terbaru-2021-58105.Company performance and вЂњgood corporate governanceвЂќ canвЂ™t run automatically. Menguasai sektor yang vital bagi kehidupan rakyat banyak Mendapat jaminan dan dukungan dari negara Permodalannya sudah pasti karena mendapat modal dari negara Kelangsungan hidup perusahaan terjamin Sebagai sumber pendapatan negara.com/12-kelebihan-kekurangan-atap-baja-ringan-untuk-rumah-kekinian-52870. Berikut ini adalah beberapa kelebihan dan kekurangan BUMN yaitu: 1.

Brigham Young UniversityAllen J, Natalie. A Common Body of Knowledge for the Practice of Internal Auditing. Other research resulted outcome is that internal control has the highest influence on вЂњgood corporate governanceвЂќ principles application and company performance.Achmad Zanbar Soleh. Using the path analyses technique, this research results the research summary: there is a relationship between management audit, managerвЂ™s organization commitment, and internal control there is no relationship between management audit and managerвЂ™s organization commitment on вЂњgood corporate governanceвЂќ principles application directly and indirectly there is influence of internal control on good corporate governance principles application directly there is indirect relationship between internal control and company performance through вЂњgood corporate governanceвЂќ principles application and there is direct influence of management audit, internal control, and вЂњgood corporate governance principles applicationвЂќ on company performance.

Harvard Business School Press. Linking People, Strategy, and Performance. Management Auditing Journal. Internal Quality Management Auditing: An Examination.

15Cangemi, Michael P., Tommie, Singleton. Management Auditing Journal. The Swedish Management Audit: A Precedent for Performance And Value For Money Audits. Organizations: Theory And Design.

Penerbit Erlangga, JakartaFCGI (Forum For Corporate Governance In Indonesia). Universitas Padjadjaran BandungFaisal Basri. Disertasi: Pengaruh Penerapan Prinsip-Prinsip Good Corporate Governance dan Sumber Keunggulan terhadap Kinerja Keuangan: Suatu Analisis Terhadap BUMN di Indonesia. Committee of Sponsoring Organizations Of The Tread way CommissionDolok Hutagalung. Internal Control-Integrated Framework. Good Corporate Governance: Responding to TodayвЂ™s New Business Environment.

Pengaruh Peran Auditor Internal Serta Faktor-Faktor PendukungnyaTerhadap Peningkatan Pengendalian Internal Dan Kinerja Perusahaan. Auditing the Performance of Management, Lifetime Learning Publications, CAHiro Tugiman. Yayasan Pendidikan Pasar Modal Indonesia & Sinergy CommunicationHerbert, L.

Tidak DipublikasikanHirsch, Maurice L. Artikel dipaparkan pada jurusan Akuntansi Politeknik Pos Bandung, 26 April 2004. Peran Auditor Internal Dalam Menunjang Good Corporate Governance Pada BUMN di Indonesia. Pidato Pengukuhan Jabatan Guru Besar. Pengendalian Intern Organisasi yang Buruk Penyebab Utama Indonesia Merupakan Salah Satu Negara Terkorup di Dunia.

Standard Profesional Akuntan Publik. PT Prenhallindo, Jakarta.IAI-KAP. Corporate Governance: Tantangan dan Kesempatan bagi Komunitas Bisnis Indonesia. Cincinnati, Ohio: South Western Publishing Co.I.

Behavioral Research in Accounting. The Existence of Multiple Measures of Organizational Commitment and Experience-Related Differences in a Public Accounting Setting. Keputusan Menteri Badan Usaha Milik negara Nomor: Kep-117/M-MBU/2002 Tentang Penerapan Praktek Good Corporate Governance Pada Badan Usaha Milik Negara (BUMN).Ketchand, Alice A., and Jerry R. Keputusan Menteri Badan Usaha Milik negara Nomor: Kep-100/MBU/2002 Tentang Penilaian Tingkat Kesehatan Badan Usaha Milik Negara (BUMN).2002. Accounting, Auditng & Accountability.

A Review and Meta Analysis of The Antecedents Correlates and Consequences of Organizational Commitment. Government Finance Officers AssociationMathieuw and Zajac. Performance Auditing in Local Government. 17 September 2003Malan, Roland M., dkk. Kinerja BUMN dinilai masih rendah. International Journal of Government Auditing.

Australian Accounting Research Foundation. Value for Money Auditing: Conceptual, Development and Operational Issues. Managerial Auditing Journal. Performance Audits: Could They Become Mandatory for Public Companies?. Analisis Jalur (Path Analysis).Jurusan Statistik UNPADOвЂ™Leary, Conor.

Journal of Applied Pschology. Organizational Commitment, Job Satisfaction, and Turnover among Pschiatric Technicians. 1998.Work Motivation in Organizational Behaviour. John Willey & SonsPinder, Craig.C. The Internal Auditing Handbook.

Undang-Undang 19 tahun 2003 tentang Badan Usaha Milik NegaraSiswanto Sutoyo, & Aldridge, E John. FloridaSekretariat Negara Indonesia. The Institute of Internal Auditor. SawyerвЂ™s Internal Auditing. Lawrence, & Dittenhover, A. Malaysian Institute of Corporate Governance (MICG)Sawyer B.

Peran Akuntan dalam Menagakkan Good Corpoate Governance. The Free Press, New YorkSoegiharto, 2005. Vision, Values and Courage, Leadership for Quality Management. JakartaSnyder, Neil H., James J.Dowd, Jr, & Dianne Morse Houghton.

Disertasi Doktor pada Universitas Padjadjaran BandungWinwin Yadiati. Pengaruh Satuan Pengawas Intern dan Gaya Kepemimpinan Serta Persepsi Bawahan Mengenai Perilaku Atasan Terhadap Upaya Manajemen Dalam Meningkatkan Profitabilitas Perusahaan. Penerapan GCG Pada Perguruan Tinggi. Santa Monica, CA: GoodyearSukrisno Agoes, 2005. Organizational effectiveness: A behavioral view. Administrative Science Quarterly, 22Steers, R.M.

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