AKUNTABILITAS LEMBAGA KESEJAHTERAN SOSIAL DI DAERAH ISTIMEWA YOGYAKARTA

Sugiyanto Sugiyanto

Abstract


Abstract. The study of the accountability of social welfare institutions in the Special Region of Yogyakarta in the framework of good corporate governance aims to determine the principle of accountability and the variance of accountability of LKS managers towards related stakeholder. This research description provides an overview of the accountability principles of social welfare institutions as public institutions from the aspects of legal accountability and honesty, managerial accountability, program accountability, policy accountability, and financial accountability. The qualitative research method explores the sample of student worksheets with the first rank of the DIY level. The research subjects were determined by purposive sampling of student worksheet with DIY level. The data were collected by in-depth interviews, in-depth observation and literature study. Everything is integrated into the analytical content. Data credibility validation through triangulation. validation of results followed by transferability, dependability and conformability tests. The results showed that managerial accountability and program accountability tended to be passive, managerial accountability and program accountability were low, financial accountability was closed and accountability of policy was relative. The courage to run GCG LKS depends on the attitude of the BOD. Even though the research was conducted for 8 years, this research still has weaknesses, it is recommended that further research with a personal approach to the founders and BOD, so that researchers can analyze the relationship between the founders and BOD. The research implication is reflective material for policymakers to evaluate BOD, managers, volunteers and LKS donors.


Abstrak. Penelitian akuntabilitas lembaga kesejahteraan sosial di Daerah Istimewa Yogyakarta dalam kerangka good corporate governance bertujuan untuk mengetahui prinsip akuntabilitas dan varian akuntabilitas pengelola LKS terhadap stakeholder terkait. Deskripsi penelitian memberikan gambaran mengenai prinsip akuntabilitas lembaga kesejahteraan sosial sebagai lembaga publik dari aspek akuntabilitas hukum dan kejujuran, akuntabilitas manajerial, akuntabilitas program, akuntabilitas kebijakan, dan akuntabilitas finansial. Metode penelitian kualitatif eksplorasi sampel LKS berprestasi peringkat pertama tingkat DIY. Subjek penelitian ditentukan purposive sampling LKS berprestasi tingkat DIY, data dikumpulkan dengan wawancara mendalam, observasi mendalam dan studi pustaka. Semua ada diintegrasi dalam konten analisis. Validasi data credibility melalui triangulasi. validasi hasil dilanjutkan dengan uji transferability, dependability dan conformability. Hasil penelitian menunjukkan akuntabilitas manajerial dan akuntabilitas program cenderung pasif, akuntabilitas manajerial dan akuntabilitas program bersifat rendah, akuntabilitas finansial bersifat tertutup, akuntabilitas kebijakan bersifat relatif. Keberanian menjalankan GCG LKS tergantung dari sikap BOD. Walaupun penelitian dilakukan selama 8 tahun, penelitian ini masih ada kelemahan, disarankan penelitian lanjutan dengan pendekatan personal kepada para pendiri dan BOD, sehingga peneliti dapat menganalisis hubungan antara pendiri dengan BOD. Implikasi penelitian menjadi bahan refleksi bagi pengambil kebijakan untuk mengevaluasi BOD, pengelola, relawan dan para donatur LKS.


Keywords


akuntabilitas; lembaga kesejahteraan sosial; accountability; social welfare institutions;

References


Akbar, F. (2012). Konflik Stakeholders : Studi Lembaga Kesejahteraan Sosial Anak Di Daerah Istimewa Yogyakarta.

Carver, J. (1977). Reivennting Your Board. San Francisco: Jossey-Baa.

Chapra, M. ., & Ahmed, H. (2002). Corporate Governance: Basic Concepts and Issues. Islamic Development and Islamic Research and Training Institute. Islamic Development Bank, Jeddah.

Cholili, A. (2015). Studi Eksploratori Faktor-faktor Penyebab Konflik Di Yayasan Al Fatah Surabaya. Caliptra: Jurnal Ilmiah Mahasiswa Universitas Surabaya Vol.4 No.2 (2015), 4(2), 18.

Creswell, J. W. (2016). Educational Research: Planning, conducting, and evaluating quantitative and qualitative research. Upper Saddle River. NJ: Merrill.

Danuri, A. (2015). Pentingnya Akuntabilitas dalam Melaksanakan Tugas. Dipublikasikan Oleh Iwan Kartiwan Pada on 14 Desember 2015.

Dawson, Susan, Manderson, Lenore, Tallo, Veronica L, & Tallo. (1993). A manual for the use of focus groups. Boston : International Nutrition Foundation for Developing Countries.

Faisal, S. (2007). Format-Format Penelitian Sosial,. Jakarta: Raja Grafindo Persada. http://lib.ui.ac.id/detail.jsp?id=70281

Fitriani, A. (2016). Peran Religiusitas Dalam Meningkatkan Psychological Well Being. Al-Adyan Studi Lintas Agama UIN Raden Intan Lampung, XI(1), 22. http://www.ejournal.radenintan.ac.id/index.php/alAdyan/article/viewFile/1437/1153

Given, L. M. (2008). The Sage Encyclopedia of Qualitative Research Methods. Los Angeles, Sage. Retrieved from http://www.yanchukvladimir.com/docs/Library/Sage Encyclopedia of Qualitative Research Methods- 2008.pdf

Harwoto. (2017). Gerak Pasif Donatur dan Trust. Badan Koordinasi Kegiatan Kesejahteraan Sosial DIY, 4.

Jupp, V. (2006). The Sage Dictionary of Social Research Methods. London, Sage. https://dx.doi.org/10.4135/9780857020116

Kadjeng, I. N. (1977). Pendidikan Agama Hindu dan Budi Pekerti. Jakarta: Sarasamuccaya, C.V. Junasco.

Kusumahadi.M. (2011). Posisi dan Langkah Strategis BK3S-DIYDimasa Mendatang.

Lutfor, M. R. (2016). Governance and Good Governance: A Theoretical Framework. Public Policy and Administration Research, 6(10), 48. https://iiste.org/Journals/index.php/PPAR/article/viewFile/33578/34519

Mahmudi. (2013). Manajemen Kinerja Sektor Publik. Sekolah Tinggi Ilmu Manajemen YKPN. Yogyakarta.

Mudjiyanto. B. (2018). Tipe Penelitian Eksploratif Komunikasi Exploratoty Research In Communication Stydy. Jurnal Studi Komunikasi Dan Media, 22(1).

Mursyidi. (2013). Akuntansi Pemerintahan di Indonesia. Bandung: Rafika aditama.

Olsen, J. B., and Eadie, D. C. (1982). The Game Plan: Governance with Foresight. (1st ed.). Washington: Council of Stare Planning Agencies. https://www.worldcat.org/title/game-plan-governance-with-foresight/oclc/8410815

Riyanto, A., & Refianto. (2019). No. Jurnal Bina Manajemen, September 2019, 8(1), 1–31.

Sektiono, & Nugraheni, R. (2016). Implementasi Good Governance Lembaga Swadaya Masyarakat. Studi Kasus Pada Aksi Cepat Tanggap Cabang Semarang. Universitas Diponegoro Semarang.

Setyarini, D. (2020). Praktek Filantropi Sosial: PROGRAM SEDEKAH AIR YBM BRI DI KABUPATEN GUNUNG KIDUL. Departemen Pembangunan Sosial dan Kesejahteraan, UGM. https://fisipol.ugm.ac.id/wp-content/uploads/sites/1056/2020/03/Praktik-Filantropi-Sosial_.pdf

Sugiyanto. (2020). Tipologi Governance Lembaga Kesejahteraan Sosial (1st ed.). CV. Magna Raharja Tama, Yogyakarta.

Sugiyanto, Tjahjono, H., & Hartono, A., Quluq, L. (2017). Phenomenological Study on the Governance of “Social Welfare Institutions” in Special Region of Yogyakarta. The 30th International Business Information Management Association Conference (IBIMA), Madrid Spain.

Sukaryadi. (2014). Penyandang Masalah Kesejahteraan dan Potensi Sumber Kesejahteraan Sosial DIY. Dinas Sosial DIY.

Sukrisna, C., & Azhari, R. (2017). Hakekat dan Kedudukan MSDM dalam Organisasi/Institusi Pendidikan Islam. Jurnal Educan, 2 No.

Supriyanta. (2007). Ruang Lingkup Kejahatan Ekonomi. Urnal Ekonomi Dan Kewirausahaan Fakultas Hukum Universitas Slamet Riyadi Surakarta, 7(1), 43–44. Retrieved from https://media.neliti.com/media/publications/23371-ID-ruang-lingkup-kejahatan-ekonomi.pdf

Syaflan. M. (2013). Tipologi Governance Baitul Maal Wat Tamwil (BMT) Di Daerah Istimewa Yogyakarta. Desertasi. Fakultas Ekonomi UI. Universitas Islam Indonesia.

Tahir. (2018). Filantropi Untuk Pemberdayaan. Tahir foundation Jakarta.

Tim Monitoring SNPA. (2012). Laporan Evaluasi Monitoring Standar Nasional Pengasuhan Anak.

Tim Verifikasi LKS Dinas Sosial DIY. (2015). Laporan Tim Pendataan Lembaga Kesejahteraan Sosial.

Tunggal, A. W. (2012). Internal Auditing, Edisi Lima. (5th ed.). Yogyakarta: BPFE.

Walidah, Z. N., & Anah. (2020). Pengaruh Akuntabilitas Lembaga dan Transparansi Laporan Keuangan Terhadap Kepercayaan Donatur Lembaga Amil Zakat Ummur Quro(Laz-Uq)Jombang. Journal of Finance and Accounting Studies, 2(2), 90–104, 2(2), 90–104. http://ejournal.feunhasy.ac.id/index.php/jfas

Wiratnadi, I. P., Meitriana, M. A., & Indrayani, L. (2019). Faktor-Faktor Yang Mempengaruhi Keberlanjutan Organisasi Nirlaba (Studi Pada Organisasi Kakak Asuh Bali). Jurnal Pendidikan Ekonomi, 11(2), 614–615.


Full Text: PDF

DOI: 10.15408/empati.v10i1.20440

Refbacks

  • There are currently no refbacks.




Copyright (c) 2021 Sugiyanto Sugiyanto

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