Studi Akuntabilitas Yayasan di Nusa Tenggara Barat

Abstract

Organisasi tidak dapat dipisahkan dari keberadaan individu dan kelompok di sekitarnya seperti konsumen, kreditur, dan pemerintah. Semua pihak baik secara langsung atau tidak langsung menentukan kelangsungan hidup organisasi, termasuk organisasi sosial seperti yayasan. Permasalahan yang sering dijumpai dilapangan terkait kritik akuntabilitas yayasan yang sering kali kurang, terutama dalam hal akuntabilitas keuangan. Metode yang digunakan yakni berupa analisis survey penelusuran dokumen secara online yang terdapat di Nusa Tenggara Barat. Ditemukan bahwa yayasan cenderung menyajikan akuntabilitas mengenai kegiatan yang akan dan telah mereka lakukan serta lingkup organisasi secara umum. Sebanyak 375 NGO yang terdaftar sejak tahun 2014 sampai 2020 sedangkan pada tahun 2022 terdapat sejumlah 362 yayasan yang memperoleh bantuan namun tidak menyajikan akuntabilitas keuangan organisasi secara terbuka ke publik. Foundation Accountability Study in West Nusa Tenggara Abstract Organizations cannot be separated from the existence of individuals and groups around them such as consumers, creditors and the government. All parties either directly or indirectly determine the survival of the organization, including social organizations such as foundations. The problems that are often encountered in the field are related to criticism of foundation accountability which is often lacking, especially in terms of financial accountability. The method used is in the form of an online document search survey analysis in West Nusa Tenggara. It was found that foundations tend to present accountability regarding the activities they will and have undertaken and the scope of the organization in general. A total of 375 NGOs have been registered from 2014 to 2020, while in 2022 there were a total of 362 foundations that received assistance but did not present their organizational financial accountability openly to the public.