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. This research aims to: 1) Analyze the suitability of GCG implementation in Duasudara Water Supply Company (WSC), Bitung City based on Good Corporate Governance (GCG) principles, which are transparency, accountability, responsibility, independence, fairness and equality, 2) Analyze the obstacles faced in implementing Good Corporate Governance, 3) Analyze the efforts that can be done by stakeholders  in order to overcome the obstacles that exist in implementing Good Corporate Governance (GCG). This is a qualitative case study approach. The results concluded that the implementation of GCG in the Duasudara Water Supply Company was quite appropriate. However, in the implementation of GCG at the Duasudara Water Supply Company, there were still several obstacles which are resources, attitude (disposition), bureaucratic structure, and political environment. Another obstacle is the lack of understanding regarding the principles of Good Corporate Governance by employees in overall. Therefore, Duasudara Water Supply Company seeks to conduct more intense socialization to all levels of employees in order to improve their mentality and work attitude, as well as directors who are also committed to implement GCG completely and sufficiently to attain the well development for the region. Keywords: GCG, Water Supply Company (PDAM), Good Corporate Governance Abstrak . Penelitian ini bertujuan untuk: (1) Menganalisis kesesuaian pelaksanaan GCG pada PDAM Duasudara Kota Bitung dengan asas-asas GCG yaitu transparansi, akuntabilitas, responsibilitas, independensi, serta kewajaran dan kesetaraan (2) M enganalisis hambatan-hambatan yang dihadapi dalam melaksanakan tata kelola perusahaan yang baik (GCG) (3) Menganalis is upaya yang dapat dilakukan para pemangku kepentingan guna mengatasi hambatan-hambatan yang ada dalam melaksanakan tata kelola perusahaan yang baik (GCG). Penelitian ini menggunakan jenis penelitian kualitatif dengan pendekatan studi kasus. Hasil penelitian menunjukkan bahwa pelaksanaan GCG pada PDAM Duasudara Bitung sudah cukup sesuai, Namun, dalam pelaksanaan GCG pada PDAM Duasudara Kota Bitung masih ditemukan beberapa hambatan, yaitu hambatan sumber daya, hambatan sikap pelaksana (disposisi), hambatan struktur birokrasi dan hambatan lingkungan politik. Hambatan yang ada seperti masih kurangnya pemahaman terkait asas-asas tata kelola yang baik oleh para karyawan secara menyeluruh. Dengan demikian, PDAM Duasudara berupaya melakukan dan/atau membuat sosialisasi yang lebih intens ke semua tingkat karyawan serta direksi juga berkomitmen dalam mewujudkan pelaksanaan GCG secara penuh, maksimal dan menyeluruh sehingga dapat berkontribusi penuh terhadap pembangunan daerahnya. Kata kunci: GCG, PDAM, Tata Kelola Perusahaan yang Baik

Analisis Pelaksanaan Good Corporate Governance (Studi Kasus Pada Perusahaan Daerah Air Minum Duasudara Kota Bitung)