Implementasi Good Corporate Governance pada Bisnis Besar dan UMKM

Abstract

Good Corporate Governance (GCG) is an important governance system for improving organizational management effectiveness and supporting business sustainability. Its implementation is relevant not only to large enterprises but also to Micro, Small, and Medium Enterprises (MSMEs) seeking stronger competitiveness and resilience. However, differences in organizational characteristics affect how GCG principles are applied. This study analyzes and compares GCG implementation in large enterprises and MSMEs and examines its contribution to organizational sustainability. A qualitative Systematic Literature Review (SLR) was conducted using scientific articles, national and international journals, and relevant academic publications issued between 2021 and 2026. Literature selection followed the PRISMA 2020 guidelines, while data were analyzed descriptively and comparatively to identify similarities, differences, benefits, and implementation challenges. The findings show that large enterprises generally apply GCG more formally and systematically through stronger oversight, internal control, and reporting mechanisms. In contrast, MSMEs face constraints related to limited human resources, inadequate governance knowledge, and weak supervisory systems. Despite these barriers, GCG implementation in MSMEs can improve customer trust, financing access, competitiveness, and business resilience. The study concludes that GCG positively contributes to sustainability in both large enterprises and MSMEs by strengthening transparency, accountability, effective supervision, responsible decision-making, and stakeholder confidence. Therefore, governance practices should be adapted to organizational scale and capacity to ensure more consistent, practical, and sustainable implementation across different types of business organizations.