Fenomena Akuntabilitas Terhadap Pendanaan Lembaga Swadaya Masyarakat

Bramasta Noviantoro, Paskah Ika Nugroho

Abstract


Public confidence in NGOs has decreased in a number of countries, reported from the trust barometer data in 2018 17 of 28 countries experienced a decline in the level of trust in NGOs. One reason for the reduced level of public confidence in NGOs which has led to the inhibition of NGO funding is accountability. The aim of this research is to investigate the funding and the accountability phenomenon of NGOs that carry out community development in the East Nusa Tenggara region. This research method uses interview techniques with interviewees who are directly positioned as accountant advisors on the NTA. The results of this study provide evidence that the level of accountability influences the level of trust of funders in providing their funds for future NGO programs.

 

DOI: https://doi.org/10.26905/afr.v2i2.3671


Keywords


NGO, Accountability, Funding

Full Text:

PDF

References


Agyemang, G., O’Dwyer, B. and Unerman, J. (2019). NGO accountability: retrospective and prospective academic contribute-ons, Accounting, Auditing & Accountability Journal, 32 (8): 2353-2366.

Ali, T. M. (2016). Government Funding to the NGOs: A Blessing or a Curse? Research in Business and Social Science. 5 (6): 51-61.

Antlov, H. (2005). Ngo Governance and Account-ability in Indonesia: Challenges in A Newly Democratizing Country.

Assa’di, H. (2009). Independensi Lembaga Swa-daya Masyarakat (LSM) di Tengah Kepentingan Donor. Transdisiplin Sosiologi, Komunikasi, dan Ekologi Manusia. 3 (2): 231-258.

Baxter, Pamela dan Jack, Susan. (2008). Qualitative Case Study Methodology: Study Design and Implementation for Novice Researchers. The Qualitative Report, 13 (4): 544-559.

Fakih, M. (2000). Masyarakat Sipil Untuk Transformasi Sosial: Pergolakan Ideologi LSM Indonesia. Yogyakarta: INSISTPress.

Goddard, A. (2006). Accounting and Navigating Legitimacy in Tanzanian NGOs. Accounting, Auditing & Accountability Journal. 19 (3): 377-404.

Ibrahim, R. (2010). Kode Etik LSM & Undang-undang Organisasi Masyarakat Sipil, Pengalaman Beberapa Negara. Jakarta: Sekretariat Konsil LSM Indonesia.

Lee, J. (2004). NGO Accountability: Rights and Re-sponsibilities.

Mahardika, F. (2012). Lembaga Swadaya Masya-rakat (LSM) Berdasarkan Undang-Undang Nomor 8 Tahun 1985 Tentang Organisasi Kemasyarakatan (Studi Tentang Peran Lembaga Swadaya Masyarakat (LSM) Dalam Perlindungan Perempuan Korban Tindak Pidana Kesusilaan di Purwokerto).

Masdar, Hj. Noor Muafiza. (2015). The Practices of Upward Accountability in the Malaysian NGO. International Accounting and Busi-ness Conference 2015, IABC. Procedia Eco-nomics and Finance 31: 152–160

Peraturan Menteri Dalam Negeri Nomor 8 Tahun 1990 Tentang Pembinaan Lembaga Swadaya Masyarakat.

Peraturan Menteri Dalam Negeri Nomor 8 tahun 1990 tentang Pembinaan LSM.

Stecher, Brian and Sheila Nataraj Kirby, Nataraj Sheila. (2004). Organizational improvement and accountability: lessons for education from other sectors. Rand Corporation.

Sugiyono. 2000. Metode Penelitian. Bandung: CV Alvabeta.

Uddin, M.M. and Ataur Rahman Belal, R.A. (2019). Donors’ influence Strategies and Beneficiary Accountability: An NGO Case Study. Journal Accounting Forum, 43 (1)

Uhlin, A. (1997). Oposisi Berserak: Arus Deras Demokratisasi Gelombang Ketiga di Indonesia. Mizan.

Undang-Undang Nomor 16 Tahun 2001 tentang Yayasan.

Undang-Undang Nomor 8 Tahun 1985 tentang Organisasi Kemasyarakatan.

Zadek, S. (2003). In Defense of Non-Profit Ac-countability. 34-36.




DOI: https://doi.org/10.26905/afr.v2i2.3671

Refbacks

  • There are currently no refbacks.




Creative Commons License
This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License.



AFRE (Accounting and Financial Review)

Postgraduate - University of Merdeka Malang

Postgraduate  Building, Terusan Dieng Street 62-64
Malang City, East Java, Indonesia, 65146.

View My Stats      Web
Analytics

Other Link

Follow Us

Site Home Journal
Unmer Malang
Postgraduate
LPPM
Library
Repository 
[email protected]
(0341) 567617
 Fax(0341) 567617

AFRE (Accounting and Financial Review)  Creative Commons License This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License.