Perspective of Good Corporate Governance in the Management of Village-Owned Enterprises “Cemerlang” Sumber Mulya Village, Berau Regency

This study discusses the implementation of good corporate governance (GCG) in the governance of Village-Owned Enterprise Cemerlang in Sumber Mulya Village, Berau Regency. The problems faced by Village-Owned Enterprise include the lack of transparency and accountability in resource management, which has an impact on public trust. The purpose of this study is to analyze the implementation of GCG principles, namely transparency, accountability, responsibility, independence, and fairness, and to identify inhibiting factors in its implementation. The method used is a qualitative approach with data collection through interviews and observations. The results of the study indicate that the implementation of the transparency principle has been carried out through the delivery of accurate and relevant information to the public, while accountability is reflected in the obligation of management to report performance and use of resources. However, the implementation of the responsibility and independence principles still needs to be improved.