Dinastiti, Anita and Tewu, Denny and Tambunan, Martua E. (2026) INTEGRASI CORPORATE PLAN DAN BUSINESS PLAN DALAM MEMBANGUN TATA KELOLA PERUSAHAAN YANG EFEKTIF. Jurnal Bisnis dan Kewirausahaan, 15 (2). pp. 1-12. ISSN 2622-0806
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Abstract
This study aims to analyze the integration between corporate plans and business plans in building effective corporate governance in State-Owned Enterprises (SOEs). The research problem stems from the gap between long-term strategic planning and annual operational planning, which results in weak accountability, performance control, and the implementation of good corporate governance principles. This study uses a descriptive qualitative approach with a literature study design. Data were collected from literature on SOE planning, regulations, and policies. The analysis results indicate that the integration of corporate plans and business plans, aligned through risk management, performance target setting, and integrated reporting mechanisms, contributes to increasing the effectiveness of corporate governance. This integration strengthens strategic traceability, clarifies managerial accountability, and supports risk-based decision-making. This study concludes that integrated planning is a key element in building adaptive, transparent, and sustainable SOE governance.
| Item Type: | Article |
|---|---|
| Subjects: | SOCIAL SCIENCES > Management |
| Depositing User: | Mr Faisal M |
| Date Deposited: | 26 Mar 2026 02:26 |
| Last Modified: | 26 Mar 2026 02:26 |
| URI: | http://repository.uki.ac.id/id/eprint/21899 |
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