GOOD CORPORATE GOVERNANCE DALAM PERUSAHAAN JASA PENGADAAN TEKNOLOGI (DRONE) : STUDI LITERATUR TERHADAP TRANSPARANSI DAN AKUNTABILITAS

Abstract

This study aims to analyze the implementation of transparency and accountability principles within the framework of Good Corporate Governance (GCG) in drone procurement service companies, identify key implementation challenges, and provide strategic recommendations based on academic literature and public policy. The research adopts a qualitative descriptive method using a systematic literature review approach, reviewing relevant academic and regulatory sources from 2015 to 2025. The findings reveal that transparency is manifested through digitalization of tender processes, open access to vendor data and technical specifications, and public reporting. Accountability is reinforced through reporting systems, auditable decision documentation, and both internal and external audits. However, GCG implementation in this sector still faces significant challenges, including regulatory overlap across sectors, lack of governance-competent human resources, and potential conflicts of interest in vendor selection. This research recommends the development of sectoral GCG guidelines, strengthening of digital-based internal control systems, and establishment of collaborative forums between government, industry, and academia. These findings offer strategic insights to enhance governance practices in strategic technology procurement that are adaptive, accountable, and sustainable.