JRSSEM 2022, Vol. 02, No. 5, 708 717
E-ISSN: 2807 - 6311, P-ISSN: 2807 - 6494
DOI : 10.36418/jrssem.v2i05.320 https://jrssem.publikasiindonesia.id/index.php/jrssem/index
IMPLEMENTATION OF GOOD CORPORATE GOVERNANCE
PRINCIPLES IN THE JAKARTA SMART PROGRAM (KJP
PLUS) IN THE NEW NORMAL ERA
Angga Sulaiman
1
Bhakti Nur Avianto
2
Shalilha Shalilha
3
Public Administration, Faculty of Social Science and Politic, Universitas Nasional
1,2
*
e-mail: Angga_nelwan@yahoo.com
1
; bh4kti.nur@gmail.com; shaliha669[email protected]
2
*Correspondence: Angga_nelwan@yahoo.com
Submitted
: 24
th
November 2022
Revised
: 16
th
December 2022
Accepted
: 21
th
December2022
Abstract: The Jakarta Smart Plus Card (KJP Plus) is a strategic program to provide access for DKI
Jakarta residents from the underprivileged community to receive a minimum education until
completing SMA or SMK with total funding from the DKI Jakarta Province APBD funds. The purpose
of KJP Plus, as stated in the DKI Provincial governor regulation Number 15 of 2015 Article 3, that
KJP Plus aims to: 1) Support the implementation of the 12 Year Compulsory Education; 2) Increasing
access to education services fairly and equitably; and 3) Ensuring certainty of access to education
services and improving the quality of education outcomes. This study aims to explore applying the
principles of Good Corporate Governance (GCG) in the Jakarta Smart Plus Card (KJP Plus) program
at SMKN 20 Jakarta during the COVID-19 pandemic. This research uses qualitative or descriptive
methods. Data collection was carried out utilizing observation, interviews, and documentation. The
data analysis used was data reduction, data presentation, and conclusion. The results showed Good
Corporate Governance (GCG) in the Jakarta Smart Plus Card (KJP Plus). Had implemented by State
Vocational High School (SMKN 20) during Covid-19 because it implemented the principles of
transparency, accountability, responsibility, independence and fairness.
Keywords: Implementation, Good Corporate Governance, Funding, Education.
709 | Implementation of Good Corporate Governance Principles In The Jakarta Smart Program (Kjp
Plus) In The New Normal Era
INTRODUCTION
Indonesia had ranks 4th in terms of the
largest population and the country with the
largest archipelago in the world. One way
to overcome high population growth is to
increase compulsory education in schools
public (Shanti et al., 2016; Larasati &
Nurhadryani, 2012). Education is a basic
need that every individual must meet.
Indonesia has determined that education is
the right of every its citizens. The sound of
Article 31 paragraph (1) of the 1945
Constitution, which states: that "every
citizen has the right to education".
Education is a long-term investment that
must be continuously nurtured and
maintained (upgrade). Education is
guidance obtained from adults to students’
development of the child to reach maturity
and aim for the child to be able to carry out
their life tasks without the help of others.
So, the role of education is enormous in
realizing a perfect human being and
independent and being a noble and
beneficial human being for the
environment (Abdullah & Page, 2009;
Afriansyah, 2017; Ahmed & Hamdan, 2015).
Education considerably contributes to the
country's progress and is a vehicle for
translating constitutional messages and
building a national character (nation
character building). The low level of
education is wrong a factor of poverty in
Indonesia.
Based on the problems in the low level
of education is one of the factors of poverty
in Indonesia that affect the dropout rate in
DKI Jakarta, the Governor of the DKI Jakarta
Provincial Government, Joko Widodo,
declared a program that seeks to reduce
the burden on the poor in gain access to
education with the issuance of the Cost
Assistance program Personal Education
through the Jakarta Smart Card. In the
current era of Anies Baswedan's leadership,
KJP is optimized to become a Jakarta Card
Smart Plus (KJP Plus). This change promises
a broader audience, including participants
of “Kejar Paket”, madrasah, and courses. For
families who can't afford KJP Plus too can
be cashed. The Jakarta Smart Plus Card (KJP
Plus) is a strategic program for provide
access for residents of DKI Jakarta from the
underprivileged community to receive a
minimum education up to the completion
of high school / vocational school with fully
funded from the DKI Jakarta Provincial
APBD funds. In 2020 Indonesia experienced
a disaster, namely the COVID-19 virus
outbreak. COVID-19 (coronavirus disease
2019) is a new type of disease caused by a
virus from group of coronaviruses, namely
SARS-CoV-2, which is also often called the
Coronavirus. In Indonesia, the government
implements a large-scale social restriction
(PSBB) policy to suppress the spread of this
virus.
The DKI Provincial Government,
through the Education Office (Disdik),
decided to relax or provide relief regarding
Card payment plans Jakarta Smart Plus (KJP
Plus) during the massive social restriction
(PSBB). Through With this relaxation,
recipients can withdraw all assistance at KJP
Plus during the pandemic COVID-19 to
make it easier for KJP Plus recipients to use
the funds provided. In the COVID-19
situation, the government took the
initiative to combine routine funds and
periodic funds every month and
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temporarily remove the obligation to
disburse non-cash. Can use recurring costs
for food, health, and educational needs to
support distance learning communication
costs. Then, routine funds (which usually
fall in June and are used to meet school
needs instead of cash), which are typically
paid every six months, are currently
abandoned and paid monthly. Thus, the
notional amount to be paid every month is
Rp. 250,000 for SD, Rp. 300,000 for SMP, Rp.
420,000 for SMA, Rp. 450,000 for SMK, and
Rp. 300,000 for PKBM. In addition, during
the COVID-19 pandemic, the DKI Jakarta
Disdik expressed concern for the health
and safety of KJP Plus recipients to
eliminate cheap food costs temporarily.
Instead, the DKI Jakarta Provincial
Government provides a free social
assistance program during the PSBB
period. Therefore, the funds in KJP Plus
were initially used to buy cheap necessities
that could be used for other more urgent
needs (Afriansyah, 2017; Pertiwi &
Yuningsih, 2016)
This policy started in May, only during
the PSBB period. Then there are additional
funds for students who have just graduated
from high school / vocational school. KJP
Plus recipients who have entered category
twelve or plan to continue to university
level will still receive a transitional fund of
IDR 500,000 per person to congestion at
DKI bank service offices and ATMs. The
allocation of KJP Plus funds for the first
phase of 2020 is based on a schedule
adjusted for each level of education. For
KJP Plus SD / SDLB / MI starting May 15,
2020. KJP Plus SMP / SMPLB / MT / PKBM
beginning May 18, 2020. KJP Plus SMA /
SMALB / beginning May 20, 2020, MA /
SMK. As well as payment of transfer funds
or other fees for students in class XII will
also be held in May 2020. KJP Plus
recipients who already have the “JakOne”
Mobile application are also advised to
monitor funds and transactions received
through their cellphones. The government
plays an essential role in protecting the
public to participate in improving
education in Indonesia. However, in this
case, especially in the Jakarta Smart Card
Plus (KJP Plus) program, good governance
has not been implemented for the
community's welfare. Good governance is
needed to goals and ideals of the nation
and state can be achieved. Corporate
Governance (English: corporate
governance) is a series of processes,
customs, policies, rules, and institutions
that influence the direction, management,
and control of a company or corporation.
Corporate governance includes the
relationship between the stakeholders
involved and the objectives of the
company's management. The main parties
in corporate governance are shareholders,
management, and the board of directors.
Other stakeholders include employees,
suppliers, customers, banks and other
creditors, regulators, the environment, and
the wider community. In the
implementation of a policy, of course, there
are various kinds of problems that exist, this
can be seen based on the findings in the
field along with the implementation of the
Jakarta Smart Card Plus (KJP Plus) program,
which is still experiencing some obstacles
or problems. The weakness of this
regulation is the lack of supervision from
the KJP Plus provider and the provision of
cash to the KJP Plus recipient community.
711 | Implementation of Good Corporate Governance Principles In The Jakarta Smart Program (Kjp
Plus) In The New Normal Era
The absence of supervision from the
government makes the community free to
use KJP Plus as they wish. In addition, there
is also the provision of cash to KJP Plus
recipients, the cash in the process of
purchasing goods will not be caught by the
government because it will not be detected
in detail, it will be much different if the
government uses a computer system or
credit or debit, from the machine itself it
will be caught if people buy goods that do
not fit and will be easy to follow up. In
addition, there are still inappropriate
targets and misuse of Jakarta Smart Plus
Card (KJP Plus) funds, especially during the
Pandemic.
Literature review
Corporate governance is the
relationship between the stakeholders,
objectives, company's management and
the board of directors. Other stakeholders
include employees, suppliers, customers,
banks and other creditors, regulators, the
environment, and the wider community
(Winarno, 2012; Abidin, 2012; Mutmainah,
2015). Various kinds of problems exist in
implementing a policy; this can be seen
based on the findings in the field along with
the performance of the Jakarta Smart Card
Plus (KJP Plus) program still experiencing
some obstacles or problems. The weakness
of this regulation is the lack of supervision
from the KJP Plus provider and the
provision of cash to the KJP Plus recipient
community. The absence of charge from
the government makes the community free
to use KJP Plus as they wish. In addition, a
provision will cash to KJP Plus recipients;
the government will not catch the money in
purchasing goods because it will not be
detected in detail. It will be much different
if the government uses a computer system
or credit or debit; from the machine itself, it
will catch if people buy goods that do not
fit and will be easy to follow up. In addition,
there are still inappropriate targets and
misuse of Jakarta Smart Plus Card (KJP Plus)
funds, especially during the Pandemic.
According to Abidin (2012) and
Mutmainah, (2015); the theory of GCG
principles as indicators is the same as
stated in the Decree of the Minister of SOEs
number 117/2002 regarding GCG, namely:
1) Transparency; openness in implementing
the decision-making process and
transparency in presenting material and
relevant information regarding
effectiveness; 2. Accountability; Clarity of
function, implementation and
accountability of the company's organs so
that the company's management is carried
out effectively; 3. Responsibility;
Conformity companies of the management
to prevailing laws, regulations and
corporate principles; 4. Independence; a
condition where the company is managed
professionally without conflict of interest
and influence/pressure from any party that
is not following the applicable laws and
regulations and sound corporate principles;
and 5. Fairness, justice and equality in
fulfilling stakeholder matters that arise
based on agreements and applicable laws
and regulations (Hamdani, 2016;
Mutmainah, 2015).
As long as the principles of Good
Corporate Governance are applied
correctly and correctly in local government
systems and governance, GCG can be
implemented in local governments. GCG, as
a concept of governance, is not an
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understanding but actually must be
implemented in specific steps to benefit all
parties with interest in the government.
Good corporate governance (GCG) is a
system that regulates and controls
companies that create added value for all
stakeholders (Hamdani, 2016). Two things
are emphasized in this concept, first, the
importance of the right of shareholders to
obtain correct and timely information and,
second, the company's obligation to make
accurate, timely, transparent disclosure of
all information on company performance,
ownership and ownership. And
stakeholders.
There are four main components
needed in the concept of good corporate
governance (Gras-Gil, 2016; Fitriyani et al.,
2014; Sutedi, 2011; Kamran & Shah, 2014;
Hamdani, 2016), namely fairness,
transparency, accountability, and
responsibility. These four components
apply the principles of good corporate
governance. Consistently proven to
improve the quality of financial reports and
can also become an obstacle to
performance engineering activities that
result in financial statements not reflecting
the company's fundamental values. The
concept of good corporate governance has
just become popular in Asia. This concept
has been relatively developed since the
1990s. GCG has been only known in the UK
since 1992. Developed countries that are
members of the OECD group (developed
countries in Western Europe and North
America) practiced in 1999. Good
Corporate Governance is the art of
directing and controlling an organization
by balancing the needs of various
stakeholders. Often involves resolving
conflicts of interest between multiple
stakeholders and ensuring that the
organization is well managed, meaning
that processes, procedures and policies are
implemented following transparency and
accountability (Paul & Godwin,
2011;Mutmainah, 2015; Hamdani, 2016).
The direct benefits felt by the company by
realizing the principles of good corporate
governance are increased productivity and
business efficiency. Another benefit is the
increase in the company's operational
capabilities and accountability to the
public. In addition, it also minimizes the
practice of corruption, collusion, and
nepotism, as well as conflicts of interest.
GCG can encourage organizational
management that is more democratic
(participation of many attractions), more
accountable (accountability for every
action), and more transparent and will
increase confidence that the company can
provide long-term benefits.
MATERIALS AND METHODS
This study uses a qualitative or
descriptive method (Gunawan, 2013;
Sugiyono, 2018), and the key informants
are the Principal of SMK Negeri 20 Jakarta
and Student Representatives of SMK
Negeri 20 Jakarta. The primary informants
are the Head of Subdivision for
Administration at SMK Negeri 20 Jakarta
and his staff, the Jakarta Smart Card Plus
Program recipients at SMK Negeri 20
Jakarta during the COVID-19 Pandemic. In
this study, the author also uses the
technique of determining the informant,
namely Criterion sampling. In this study,
the data collection techniques carried out
713 | Implementation of Good Corporate Governance Principles In The Jakarta Smart Program (Kjp
Plus) In The New Normal Era
by researchers are:
1. Observation; In this case, the
observations made are research
observations regarding the
management of the Jakarta Smart
Card management at the level for
High School or Vocational High
School at SMK Negeri 20 Jakarta in
2020.
2. FGD Interview research on the
management of the Jakarta Smart
Card management at the high
school or vocational education level
at SMK Negeri 20 Jakarta;
3. Documentation; In processing the
data, the researchers used the
validity and reliability test
processing techniques. Test the
validity and reliability of qualitative
research with the data's truth so
that the measuring instruments
used are accurate and reliable. The
author also uses the triangulation
method in this study. The author
uses different informants to check
the truth of the information. In this
study, the author uses source
triangulation. Source triangulation
is used to test the credibility of the
data by checking the data obtained
from several sources. The data that
the author has analyzed produces a
conclusion, then an agreement
(member check) is requested with
the different data sources.
According to the research problem,
data and informants totaling ten people
were chosen intentionally and randomly
obtained in the field, then selected and
described qualitatively. The data in the
form of sentences are then interpreted to
find out the meaning in it and know the
relationship with the problem under study.
RESULTS AND DISCUSSION
Transparency (Openness)
Transparency is openness in carrying
out the decision-making process and
transparency in conveying material and
relevant information. In this dimension, the
author uses interview techniques to
determine how to apply the principle of
transparency indicators in the KJP Plus
program at SMK Negeri 20 Jakarta during
the COVID-19 pandemic. Based on
interviews with the Principal of SMK Negeri
20 Jakarta, Mr. Bimo Suciono, SMK Negeri
20 Jakarta has an official website for
information media students of SMK Negeri
20 Jakarta that they can access information
quickly. In addition, the homeroom
teachers also continually update every
development regarding details about the
KJP Plus program. Registration for the KJP
Plus program is done online on the
Website. Official KJP Plus. Then, the school
only inputs data on KJP Plus recipients after
being given a list of KJP Plus recipients from
the DKI Jakarta Provincial Government in
collaboration with the Education
Operational and Personal Funding Service
Center (P4OP). Registration for the KJP Plus
program is done online at the KJP Plus
Official Website. Then, the school only
inputs data on KJP Plus recipients after
being given a list of KJP Plus recipients from
the DKI Jakarta Provincial Government in
collaboration with the Education
Operational and Personal Funding Service
Center (P4OP). Based on the above
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explanation, the principle of transparency
or openness in the KJP Plus program at
SMK Negeri 20 Jakarta during the
pandemic has been implemented well.
Because conveying information about the
KJP Plus program can be accessed quickly
and received very clearly, accurately, and
on time for students recipients of the KJP
Plus program.
Accountability
The next dimension to measure the
application of Good Corporate Governance
(GCG) principles at SMK Negeri 20 Jakarta
during the COVID-19 period is
Accountability or Accountability because
Accountability is the implementation,
clarity of functions and responsibilities of
the company's organs, so that company
management is carried out effectively.
Based on the results of the interview with
the Principal of SMK Negeri 20 Jakarta, Mr.
Bimo Suciono, before the pandemic,
negligence in distributing KJP Plus often
occurred who manipulate data such as not
owning a private vehicle but having more
than two personal vehicles. It isn't easy to
control or know the truth by the school.
However, during this pandemic, negligence
in distributing KJP Plus will no longer occur
because the system is entirely online, and
the government is also collaborating with
the Dukcapil and other institutions. Then
the KJP Plus recipient data has been read
by the procedure clearly and accurately.
Based on the explanation described
above. The principle of accountability in the
KJP Plus program at SMK Negeri 20 Jakarta
during the pandemic has been
implemented well. Due to negligence in
distributing KJP Plus, it is no longer the case
during this pandemic. It is different from
before the pandemic that there was
manipulation of data such as ownership of
private vehicles that did not comply with
the applicable terms and conditions. Some
state that the prospective recipient does
not have a personal car but has two private
vehicles. Then, after the pandemic that
changed the system to online, the
negligence as above will no longer occur
because the system can detect the data of
prospective KJP Plus recipients at SMK
Negeri 20 Jakarta. In addition, benefits
programs are already being felt for
recipients by using it to meet their basic
daily needs and support the need to keep
the online learning process from home.
Responsibility
In measuring the application of Good
Corporate Governance (GCG) principles at
SMK Negeri 20 Jakarta during the COVID-
19 period, the next aspect is a
responsibility, namely conformity in
company management to applicable laws
and regulations and sound corporate
principles. An interview with the Chief
Executive of the KJP Plus program at SMKN
20 Jakarta was a change in the KJP Plus
registration mechanism during the
pandemic. The school only entered data
after being given a list of KJP Plus recipients
from the government to complete the
requirements such as KK, ID card of the
student's parents / I following the
applicant's letter that has been made
previously. Then after the school received
an invitation letter to take the atm/account
of the recipient of KJP Plus, the school
informed through each homeroom in
stages; for example, five people first and
the others waited. Before the pandemic, the
KJP Plus data collection mechanism had to
715 | Implementation of Good Corporate Governance Principles In The Jakarta Smart Program (Kjp
Plus) In The New Normal Era
go through 8 steps. Willingly, prospective
KJP Plus recipient’s volunteer to register at
the school. Second, schools conduct
surveys or visits to future recipients' homes
for a feasibility test. In this case, it is prone
to negligence and data manipulation. For
example, the prospective recipient uses a
neighbor’s house that looks less suitable,
so the prospective recipient will likely fall
into the category of KJP Plus recipients.
Third, the determination of temporary
recipient data by the school. After the
school surveys the prospective recipient's
house, the school determines the
provisional recipient data with
predetermined categories. Fourth, make a
Certificate of Incapacity (SKTM) for future
recipients. At this stage, prospective
recipients must complete one of the KJP
Plus program requirements by making an
SKTM in their respective Urban Village.
Fifth, prospective recipients complete the
file through the school. At this stage, the
prospective recipient must meet the
documents through the school, such as the
Family Card, Parent's ID Card, and other
necessary files according to the conditions
that have been determined. Sixth, verify the
completeness of the file of the prospective
recipient. At this stage, the school begins to
sort and select the files of future recipients.
Whether the prospective recipient is
eligible or not eligible for the KJP Plus
program, at this stage, the school decides.
Seventh, submission of recipient data by
the school. After the school determines the
eligible recipients to receive KJP Plus, the
school submits the data to the government.
Eighth, the final data of the recipient is
determined.
Meanwhile, the mechanism during the
pandemic only goes through 4 stages:
The Education Office announced data
on temporary recipients from the DKI
Jakarta Provincial Government's Integrated
Data through schools. At this stage, the
government determines the data on the
temporary recipients; the school only
inputs the information that the government
has announced. After that, the school
conveys to the prospective KJP Plus
recipients through their respective
homeroom teachers to complete the files
needed in the KJP Plus acceptance process.
Prospective recipients complete the file
through the school. At this stage, future
recipient’s complete files such as KK and
KTP Parents scanned and uploaded to the
KJP Plus official website. In this mechanism,
SKTM does not need to be used. Verify the
completeness of the prospective recipient's
file. At this stage, the government
cooperates with the Education Operational
and Personal Funding Service Center
(P4OP) and other institutions to select and
determine whether or not prospective
recipients are eligible to receive the KJP
Plus program. The final data of the recipient
is determined. After being determined by
the government, the final recipient data is
determined and given to the school to be
submitted to the KJP Plus recipient. During
the pandemic, the principle of
responsibility or accountability in the KJP
Plus program at SMK Negeri 20 Jakarta has
been implemented well. With a more
effective data collection mechanism, it is
straightforward for KJP Plus recipients in
the data collection process. In addition, it is
more transparent because KJP Plus
recipients can directly check on the KJP Plus
official website.
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Independency
In measuring Good Corporate
Governance (GCG) at SMKN 20 Jakarta
during the COVID-19 period, the next
aspect is independence, which is a
condition where the company is managed
professionally without conflicts of interest
and influence from any party that is not
following applicable laws and regulations.
Apply in SMKN 20 Jakarta must be
organized independently with the right
balance of power. No company organ will
dominate other organs, and there is no
intervention from other parties.
Independence reflects an impartial attitude
and is not under the influence of pressure
of certain parties in making decisions and
actions. Based on the results of interviews
with the recipient of the KJP Plus program,
namely Iqra Kalimasada, it can be seen that
there is no external pressure or influence.
All employees work professionally as in
objective management decision making.
Then, the implementation of a sound
internal control system. Based on the
interview results, it was also known that
there was no influence or pressure from
other parties at SMK Negeri 20 Jakarta.
Everything works professionally. For
example, when KJP Plus recipients want to
get information regarding KJP Plus and ask
their homeroom teacher and administrative
staff, they will provide the required
information regarding KJP Plus. So, there is
no miscommunication between the school
and KJP Plus recipients. Based on the
explanation described, the principle of
independence in the KJP Plus program at
SMKN 20 Jakarta during the pandemic has
been implemented well. Because all staff
and employees at SMKN 20 Jakarta work
professionally, such as making
management decisions that are carried out
objectively. Then, the implementation of a
healthy internal control system.
Fairness
In measuring the application of Good
Corporate Governance (GCG) principles at
SMK Negeri 20 Jakarta during the COVID-
19 period, the last aspect is fairness or
fairness, namely fairness and equality in
fulfilling stakeholder matters that arise on
agreements and applicable laws and
regulations. Based on the interviews with
the implementer of the KJP Plus program at
SMKN 20 Jakarta, Mr. Mursalih, it is known
that there were still many KJP Plus
recipients before the pandemic was not on
target because the data collection
mechanism was carried out through
schools. However, once the system is
updated online, no one uses fictitious data
anymore. The government cooperates with
Samsat, Dukcapil, etc., so that it is easier to
detect data that has a private vehicle such
as a car will automatically fall off by itself.
Some created fictitious data before
updating. They had a relative relationship
with the RT/RW. Based on the interview
results, it is known that the KJP Plus
recipients at SMKN 20 Jakarta during the
COVID-19 pandemic were fair, thorough
and on target. Judging from the friends
who are KJP Plus recipients, those who can't
afford it will get this program and vice versa
if those who are already well off don't
receive it. Based on the explanation
described above, concluded principle of
fairness or fairness in the KJP Plus program
at SMKN 20 Jakarta during the pandemic
has been implemented well. The updated
717 | Implementation of Good Corporate Governance Principles In The Jakarta Smart Program (Kjp
Plus) In The New Normal Era
system can automatically sort and
determine whether or not KJP Plus
recipients are eligible so that the KJP Plus
recipients at SMKN 20 Jakarta during the
pandemic are fair, thorough and on target.
The Jakarta Smart Card (KJP) Plus is a
strategic program of the DKI Jakarta
Provincial Government to provide access to
DKI Jakarta residents aged 6-21 years from
low-income families, so that they can
complete 12 years of compulsory
education or the Relevant Skills
Improvement Program.
CONCLUSIONS
Implementation of the Principles of
Good Corporate Governance (GCG) in the
Jakarta Smart Plus Card Program (KJP Plus)
at SMKN 20 Jakarta during the COVID-19
pandemic, using the theory of Good
Corporate Governance (GCG) principles
that have five indicators according to Daniri
(2014 :25) including transparency,
accountability, responsibility,
independence, fairness. So it can be
concluded that the application of the
principles of Good Corporate Governance
(GCG) in the Jakarta Smart Plus Card
Program (KJP Plus) at SMK Negeri 20
Jakarta during the COVID-19 pandemic has
been implemented and implemented well.
The author's suggestion in this case is to
maintain the principles of Good Corporate
Governance (GCG) in the KJP Plus program
at SMK Negeri 20 Jakarta and can be
replicated in other schools. In addition, if
there is no pandemic, it is hoped that the
data collection mechanism for the KJP Plus
program will still be carried out online, so
as to avoid inaccurate targets for recipients
of the KJP Plus program.
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