Authors:

I Gde Sudiartha, I Putu Sudana, Anak Agung Ngurah Bagus Dwirandra, I Gde Ary Wirajaya

Abstract:

“This study examines the implementation of good governance at the Komodo National Park to provide a specific, in-depth, complex, and explorative understanding of it. The research methodology used was a descriptive interpretive Yin case study approach. Data were obtained through observation, interviews, and documentation. The results revealed that the Komodo National Park applies the principles of good governance, transparency, accountability, responsibility, independence, and fairness. Study findings also contribute benefits, ideas, and studies, which provide reference for and contribution to the management and stakeholders in conducting governance roles, especially for National Park management. Keywords: good governance, management, national park”

Keywords

good governance, management, national park

Downloads:

Download data is not yet available.

References

  • Abdoelkadir, K. K., & Yunus, H. (1994). Developments in Indonesian Accountancy. In Accounting Education for the 21st Century (pp. 59-72). Pergamon. https://doi.org/10.1016/b978-0-08-042405-7.50015-0
  • Beasley, M. S. (1996). An empirical investigation of the relation between board of director composition and financial statement fraud. Accounting Review, 45(4), 443-465.
  • Clark, P. A., Burrell, G., & Morgan, G. (1981). Sociological Paradigms and Organizational Analysis: Elements of the Sociology of Corporate Life. The British Journal of Sociology, 32(3), 455-456. https://doi.org/10.2307/589304
  • Creswell, J. W. & Creswell, J. D. (2013). Research Design - Qualitative, Quantitative and Mixed Methods Approaches. Sagepub.
  • Donaldson, L., & Davis, J. H. (1991). Stewardship theory or agency theory: CEO governance and shareholder returns. Australian Journal of management, 16(1), 49-64. https://doi.org/10.1177/031289629101600103
  • Eisenhardt, K. M. (1989). Building theories from case study research. Academy of management review, 14(4), 532-550.
  • Erkkilä, T. (2007). Governance and accountability-A shift in conceptualisation. Public Administration Quarterly, 31(1/2), 1-38.
  • Fadilah, S. (2013). The influence of good governance implementation to organization performance: Analysis of factors affecting. The International Journal of Social Sciences, 7(1), 15-33.
  • Fajarudin. (2001). Kemitraan Menuju Kolaborasi Pengelolaan Taman Nasional Komodo 2001. PT Putri Naga Komodo.
  • Farazmand, A. (2012). Sound Governance: Engaging Citizens through Collaborative Organizations. Public Organization Review, 12(3), 223-241. https://doi.org/10.1007/s11115-012-0186-7
  • Gina, A. O., Adeghe, D. R., & Osaretin Kingsley, A. O.-E. (2014). Internal Control As A Potential Instrument For Corporate Governance. IOSR Journal of Economics and Finance, 2(6), 66-70. https://doi.org/10.9790/5933-0266670
  • Gordon, T., Fischer, M., Malone, D., & Tower, G. (2002). A comparative empirical examination of extent of disclosure by private and public colleges and universities in the United States. Journal of Accounting and Public Policy, 21(3), 235-275. https://doi.org/10.1016/S0278-4254(02)00051-0
  • Hadi, K. (2009). Kebijakan Birokrasi dalam Upaya Pelayanan Publik Berkualitas. Unisia, 32(71), 25-39. https://doi.org/10.20885/unisia.vol32.iss71.art2
  • Hansen, D. R., & Mowen, M. M. (2013). Akuntansi Manajemen. Erlangga.
  • Hernandez, M. (2008). Promoting stewardship behavior in organizations: A leadership model. Journal of business ethics, 80(1), 121-128. https://doi.org/10.1007/s10551-007-9440-2
  • Hidayat, D. N. (2008). Dikotomi Kualitatif - Kuantitatif Dan Varian Paradigmatik Dalam Penelitian Kualitatif. Scriptura, 2(2), 81-94. https://doi.org/10.9744/scriptura.2.2.81-94
  • Hunger, D., & Thomas. L. Wheelen. (2004). Strategic management and business policy (Vol. 55). Boston, MA: pearson.
  • Ibrahim, H. A. (2008). Teori dan konsep pelayanan publik serta implementasinya.
  • Indonesia, P. R., & Indonesia, P. R. (1990). Undang Undang No. 5 Tahun 1990 Tentang: Konservasi Sumberdaya Alam Hayati Dan Ekosistemnya. Jakarta: Dephut.
  • Jenkins, B., & Gray, A. (1993). Codes of Accountability in the New Public Sector. Accounting, Auditing & Accountability Journal, 6(3). https://doi.org/10.1108/09513579310042560
  • Kaihatu S. Thomas. (2006). Good Corporate Governance Dan Penerapannya Di Indonesia. Jurnal Manajemen Dan Wirausaha, 8(1), 1-9. https://doi.org/10.9744/jmk.8.1.pp.1-9
  • Keban, Y. T. (2000). Good governance dan capacity building sebagai indikator utama dan fokus penilaian kinerja pemerintahan. dalam Jurnal Perencanaan Pembangunan, Jakarta. Lembaga Administrasi Negara.
  • Kementerian Lingkungan Hidup dan Kehutanan RI. (2018). Status Hutan dan Kehutanan Indonesia 2018. In Kementerian Lingkungan Hidup dan Kehutanan RI.
  • Khan, M. S., & Dash, S. (2014). A Study of Impact of Motivation on Productivity of Employee. The International Journal Of Business & Management, 3(8).
  • KNKG. (2010). Good Public Governance Indonesia. Good Public Governance Pedoman Umum Indonesia.
  • Kumorotomo, W., Wirapradja, N. R. D., & Imbaruddin, A. (2015). Etika Publik. Lembaga Administrasi Negara Republik Indonesia.
  • Lele, U. (1989). Sources of growth in East African agriculture. The World Bank Economic Review, 3(1), 119-144. https://doi.org/10.1093/wber/3.1.119
  • Lussiana, L., Mildawati, T., & Fidiana, F. (2019). Transparansi dan Akuntabilitas Kinerja Anggaran Penyelenggaran Pendidikan Tinggi melalui Integrasi Sistem Informasi Keuangan. Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen, 4(1), 1-10. https://doi.org/10.18382/jraam.v4i1.001
  • Mardiasmo, M. (2006). Perwujudan transparansi dan akuntabilitas publik melalui akuntansi sektor publik: suatu sarana good governance. Jurnal Akuntansi Pemerintah, 2(1), 1-17.
  • Matei, A., & Bujac, R. (2016). Innovation and Public Reform. Procedia Economics and Finance, 39. https://doi.org/10.1016/s2212-5671(16)30278-7
  • Matnuril, M., Jeddawi, M., Kusworo, K., & Supriyadi, B. (2019). Implementasi kebijakan pengelolaan Kawasan Konservasi Taman Nasional Tesso Nilo dalam menjaga kelestarian fungsi hutan di Kabupaten Pelalawan, Provinsi Riau, Indonesia. Media Bina Ilmiah, 13(11), 1793-1812.
  • Mediaty, Pontoh, G. T., & Kartini. (2017). The influence of technology acceptance, social influence, facilitating condition, and computer self-efficacy on e-office utilization in immigration office class I Makassar. The Business and Management Review, 9(2), 213-218.
  • Messner, M. (2009). The limits of accountability. Accounting, Organizations and Society, 34(8), 918-938. https://doi.org/10.1016/j.aos.2009.07.003
  • Meyer, J. P., Allen, N. J., & Smith, C. A. (1993). Commitment to Organizations and Occupations: Extension and Test of a Three-Component Conceptualization. Journal of Applied Psychology, 78(4), 538. https://doi.org/10.1037/0021-9010.78.4.538
  • Moleong, L. J. (2017). Metodologi Penelitian Kualitatif (Edisi Revisi). PT. Remaja Rosda Karya.
  • Monks, R. A. (2005). Corporate governance–USA–fall 2004 reform–the wrong way and the right way. Corporate Governance: An International Review, 13(2), 108-113. https://doi.org/10.1111/j.1467-8683.2005.00409.x
  • Mowday, R. T., Steers, R. M., & Porter, L. W. (1979). The measurement of organizational commitment. Journal of vocational behavior, 14(2), 224-247. https://doi.org/10.1016/0001-8791(79)90072-1
  • Mulyadi. (2014). Auditing Edisi 6 Buku 2. Edisi 6. Salemba Empat.
  • Nasir, A., Kurnia, P., & Hakri, T. D. (2013). Pengaruh Kepemilikan Manajerial, Leverage, Profitabilitas, Ukuran, dan Umur Perusahaan Terhadap Pengungkapan Informasi Pertanggungjawaban Sosial Perusahaan Pada Perusahaan Food And Beverage Yang Terdaftar di BEI. Jurnal Ekonomi, 21(04), 1-14.
  • Nopriono, N., & Suswanta, S. (2019). Pemberdayaan Masyarakat dalam Perspektif Collaborative Governance (Studi Kasus Kelompok Budidaya Ikan Mina Bayu Lestari dan Dinas Kelautan dan Periakanan Kabupaten kulon Progo). Jurnal Pemerintahan dan Kebijakan (JPK), 1(1), 21-36.
  • Novianti, L. (2015). Public Sector Governance Pada Pemerintah Daerah. Pekanbaru Riau: LPPM Uin Suska.
  • Nurfadilah, W., & Sagara, Y. (2015). Pengaruh good corporate governance, karakteristik perusahaan dan regulasi pemerintah terhadap pengungkapan corporate social responsibility. Akuntabilitas, 8(1), 78-89. https://doi.org/10.15408/akt.v8i1.2763
  • Nurhidayat, M., Tjoneng, A., & Saida, S. (2019). Tingkat Partisipasi Masyarakat Dalam Pelaksanaan Program Model Desa Konservasi Di Taman Nasional Bantimurung Bulusaraung. Agrotek: Jurnal Ilmiah Ilmu Pertanian, 3(2), 180-193. https://doi.org/10.33096/agrotek.v3i2.84
  • Olson, D. M., & Borman, W. C. (1989). More evidence on relationships between the work environment and job performance. Human Performance, 2(2), 113-130. https://doi.org/10.1207/s15327043hup0202_3
  • Osborne, D., & Gaebler, T. (2003). Mewirausahakan Birokrasi: Reinventing Government Mentransformasi Semangat Wirausaha ke dalam Sektor Publik. Penerbit PPM.
  • Peters, B. G. (2019). The Politics of Bureaucracy after 40 years. The British Journal of Politics and International Relations, 21(3), 468-479. https://doi.org/10.4324/9781315813653-5
  • Podrug, N. (2011). The strategic role of managerial stewardship behaviour for achieving corporate citizenship. Ekonomski pregled, 62(7-8), 404-420.
  • Pratiwi, K. R. I., & Sentanu, I. G. E. P. S. (2019). Obstacles in Implementing of Tourist Guide Policy: License for Tourist Guides in Bali Province. International Journal of Advances in Social and Economics, 1(6). https://doi.org/10.33122/ijase.v1i6.89
  • Sadhana, K. (2018). Etika Birokrasi Dalam Pelayanan Publik. CV. Citra Malang.
  • Sadjijono, S. (2005). Kekuasaan Negara Menurut UUD 1945 (Analisa Kewenangan Lembaga Negara). Perspektif, 10(4), 318-338. https://doi.org/10.30742/perspektif.v10i4.195
  • Santoso, P., Teori, A. P., Governance, A. G., & Aditama, R. (2018). Makalah Kepemimpinan. Birokrasi Dan Kepemimpinan Di Indonesia, 1.
  • Sedarmayanti. (2004). Good Governance (Kepemerintahan yang Baik). Mandar Maju.
  • Setkab. (2010). Undang-undang Nomor 14 Tahun 2008 tentang Keterbukaan Informasi Publik.
  • Sinambela, L. P. (2017). Reformasi Pelayanan Publik : Teori, Kebijakan dan Implementasi. Bumi Aksara.
  • Subramaniam, N., & Ashkanasy, N. M. (2001). The effect of organisational culture perceptions on the relationship between budgetary participation and managerial job-related outcomes. Australian Journal of Management, 26(1), 35-54. https://doi.org/10.1177/031289620102600103
  • Sudaryono. (2019). Kuliah Metodologi Penelitian I dan II.
  • Sugiyono. (2017). Metode Penelitian Bisnis (Pendekatan Kuantitatif, Kualitatif, Kombinasi dan R&D. CV Alfabeta.
  • Sukriah, I., & Inapty, B. A. (2009). Pengaruh pengalaman kerja, independensi, obyektifitas, integritas dan kompetensi terhadap kualitas hasil pemeriksaan. Simposium Nasional Akuntansi, 12(3-9).
  • Sutoro, E. (2014). Desa Membangun Indonesia. FPPD. Yogyakarta.
  • Tyran, J. R., & Sausgruber, R. (2005). The diffusion of policy innovations -an experimental investigation. Journal of Evolutionary Economics, 15(4), 423–442 . https://doi.org/10.1007/s00191-005-0261-0
  • Undang-Undang Nomor 25 Tahun 1999. (1999). Undang-Undang Republik Indonesia Nomor 25 Tahun 1999 Tentang Perimbangan Keuangan Antara Pemerintah Pusat dan Daerah. Undang-Undang Republik Indonesia Nomor 25 Tahun 1999.
  • Undang-undang Republik Indonesia. (2009). Undang Undang Nomor 25 Tahun 2009 Tentang Pelayanan Publik. Udang-Undang Nomor 25 Tahun 2009 Tentang Playanan Publik.
  • Wijaya, C., & Sari, V. D. P. (2020). Encouraging Collaborative Governance in Badan Usaha Milik Desa (BUM Desa) Management in Indonesia. Jurnal Ilmiah Ilmu Administrasi Publik, 9(2), 225-236. https://doi.org/10.26858/jiap.v9i2.11763
  • Yin, R. K. (2013). Case study research: Design and methods. Sage.

PDF:

https://jurnal.harianregional.com/jiab/full-68415

Published

2021-07-25

How To Cite

SUDIARTHA, I Gde et al. Implementation of Good Governance in Komodo National Park Management: A Case Study.Jurnal Ilmiah Akuntansi dan Bisnis, [S.l.], v. 16, n. 2, p. 298-316, july 2021. ISSN 2303-1018. Available at: https://jurnal.harianregional.com/jiab/id-68415. Date accessed: 08 Jul. 2024. doi:https://doi.org/10.24843/JIAB.2021.v16.i02.p08.

Citation Format

ABNT, APA, BibTeX, CBE, EndNote - EndNote format (Macintosh & Windows), MLA, ProCite - RIS format (Macintosh & Windows), RefWorks, Reference Manager - RIS format (Windows only), Turabian

Issue

Vol 16 No 2 (2021)

Section

Articles

Creative Commons License This work is licensed under a Creative Commons Attribution 4.0 International License