pdf Prinsip-Prinsip Good Corporate Governance Dalam Praktik Akuntansi Digital Platform Draiv
Keywords:
SIA Digital , Transparansi, Akuntabilitas, Tanggung Jawab, Etika BisnisAbstract
Tujuan Penelitian – Penelitian bertujuan untuk mengetahui implementasi prinsip-prinsip good corporate governance (GCG) dalam praktik akuntansi digital platform draiv.
Metode – Penelitian menggunakan deskriptif kualitatif dengan teknik pengumpulan data melalui kepustakaan dan observasi lapangan.
Temuan Penelitian – Draiv Pangkep menerapkan prinsip transparansi dan akuntabilitas melalui sistem informasi akuntansi digital yang akurat, audit berbasis komputer, serta pengelolaan kewajiban keuangan yang tepat. Kemandirian terjamin lewat keputusan objektif, keadilan diwujudkan dengan perlakuan setara kepada mitra, dan integritas data dijaga dengan sistem digital yang aman dan akurat.
Implikasi Teori dan Kebijakan – Implikasi menambah pemahaman tentang peran digitalisasi akuntansi dan GCG dalam memperkuat kinerja perusahaan. Implikasi kebijakan mengusulkan adanya regulasi yang mendorong penerapan akuntansi digital sebagai upaya meningkatkan transparansi dan efisiensi dalam laporan keuangan perusahaan.
Kebaruan Penelitian – Penerapan sistem informasi akuntansi digital di Draiv Pangkep meningkatkan transparansi, akuntabilitas, dan pengelolaan keuangan, serta memperkuat prinsip etika bisnis, kemandirian, dan keadilan di antara mitra.
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