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Course Description
This course aims to make students competent in analyzing, thinking critically, and solving problems that occur at the strategic level in organizations/institutions/companies that are based on ethics, morals, and basic principles of CG
Program Objectives (PO)
- Mampu menunjukkan nilai-nilai etika akademik dalam melaksanakan tugasnya
- Mengembangkan pemikiran logis, kritis, sistematis, dan kreatif dalam melakukan pekerjaan yang spesifik di bidang tata kelola sesuai dengan prinsip tata kelola
- Mampu menganalisis dan menginterprestasi laporan keuangan dan non keuangan dengan mempertimbangkan keberlanjutan untuk tujuan pengambilan keputusan pada level strategis sesuai Kode Etik Profesi dengan dukungan teknologi informasi.
Aktifitas Pembelajaran
-
Pertemuan 1 Menganalisis, menyimpulkan dan memberikan argumentasi mengenai makna, sejarah, perkembangan, dan perjalanan CG melalui tugas mandiri atau berkelompok -
Pertemuan 2 Menganalisis, membandingkan dan mengindentifikasi paradigma dan teori impementasi CG melalui tugas mandiri atau berkelompok -
Pertemuan 3 Praktik CG di berbagai negara berdasarkan budaya dan politiknya melalui tugas mandiri atau berkelompok -
Pertemuan 4 Menganalisis dan mengidentifikasi peran strategis manajamen melalui tugas mandiri atau berkelompok -
Pertemuan 5 Menganalisis dan mengidentifikasi peran strategis dewan komisaris melalui tugas mandiri atau berkelompok -
Pertemuan 6 Menganalisis dan menguraikan etika yang mendasari impementasi CG melalui tugas mandiri atau berkelompok -
Pertemuan 7 Menganalisis dan menguraikan pelaksanaan prinsip CG melalui tugas mandiri atau berkelompok -
Pertemuan 8 Ujian Tengah Semester -
Pertemuan 9 Dan mengevaluasi peran akuntansi dalam implementasi CG melalui tugas mandiri atau berkelompok -
Pertemuan 10 Keterkaitan CG dan risk management melalui tugas mandiri atau berkelompok -
Pertemuan 11 Menganalisis dan menguraikan hubungan antara budaya, nilai, dan etika dalam implementasi CG melalui tugas mandiri atau berkelompok -
Pertemuan 12 Menganalisis dan menguraikan pengaruh IT dalam implementasi CG melalui tugas mandiri atau berkelompok -
Pertemuan 13 Menganalisis dan menguraikan hubungan CG dan CSR melalui tugas mandiri atau berkelompok -
Pertemuan 14 Dan menyusun CG di perbankan dan perusahaan publik melaui tugas mandiri atau berkelompok -
Pertemuan 15 Dan menyusun CG di lembaga syariah dan nonprofit melaui tugas mandiri atau berkelompok -
Pertemuan 16 Ujian Akhir Semester
References
- Calder, Alan. 2008. CG_A Practical Guide to the Legal Frameworks and International Codes. London: MPG Books Ltd.
- Sison, Alejo Jose G. 2008. Corporate Governance and Ethics. An Aristotelian Perspective. Massachusetts. Edward Elgar Publishing Limited
- Kusumaningtias. 2016. Rethinking of CG. Procedia Social and Behavioral Sciences. 219. p. 455-464
- Wearing, Robert. 2005. Cases in Corporate Governance. London: SAGE Publications
- Renz, Patrick, S. 2007. Project Governance. Implementing CG and Business Ethics in Nonprofit Organizations. Heidelberg: Springer
- Lukviarman. 2004. Etika Bisnis tidak berjalan di Indonesia, Ada Apa dengan CG?
- Goshal, Sumantra. 2005. Bad Management Theories are Destroying Good Management Practices. Agademy of Management Learning & Education. Vol 4 (1). P. 75-91
- Page, Jean-Paul. 2005. Corporate Governance and Value Creation. USA: The Research Foundation of CFA Institute
- Cecchetti. 2018. The Role Of Boards Of Directors In Transparency And Integrity In State-Owned Enterprises
- Zimmerli, et.al. 2007. Corporate Ethics and Corporate Governance. Heidelberg. Springer
- Brink, Alexander. 2011. Corporate Governance and Business Ethics. Springer
- Jun, et.al. 2014. E-Government use and Perceived Government Transparency and Service Capacity. Pubic Performance & Management Review. 38 (1). P. 125-151
- Pedoman GCG Indonesia_2006
- Sikka, Prem. 2009. Financial crisis and the silence of the auditors. Accounting, Organizations and Society 34, p.868-873
- Manita, et.al. 2020. The digital transformation of external audit and its impact on CG. Technological Forecasting & Social Change. 150. p.1-10
- Pedoman Komite Audit_2002
- Pedoman Penerapan Manajemen Risiko Berbasis Governance_2012
- Simpson, Justine and Taylor, John. 2013. Corporate Governance, Ethics and CSR. London. KoganPage.
- Humphries_2017. National culture and corporate governance codes
- Xiao, et.al. 2013. Why not greater catch-up by Chinese firms? The impact of Ipr, CG, and technology intensity on LCS. Research Policy.
- Wilkin, et.al. 2016. Exploring differences between smaller and large organizations' CG of IT. International Journal of Accounting Information Systems.
- Greuning and Bratanovic. 2009. Analyzing Banking Risk_A Framework for Assessing CG and Risk Management. Washington. The International Bank for Reconstruction
- Prinsip Dasar Pedoman GCG Perbankan Indonesia
- Mutiganda, Jean Claude. 2013. Bugetary governance and accountability in public sector organisations: an institutional and critical realism approach. Critical Perspectives on Accounting
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