PRAKTIK AKUNTABILITAS DALAM PROGRAM KERELAWANAN MILENIAL

Main Article Content

Aisyah Kamila
Anita Wijayanti

Abstract

This study aims to understand the accountability practice of a milenial volunteering program in Indonesia. Data collection was carried out, among others, through interviews with various stakeholders throughout April 2023, documentation, and participatory observation through a retrospective approach when researchers were involved in the program. Data analysis was carried out by reduction, grouping, and triangulation, which were intended to ensure the research results were unbiased. The findings of this study state that Bakti Millennial considers accountability as a process of maintaining the trust and meeting the expectations of all stakeholders involved. Accountability practices in a formal form include project documents, performance evaluation and achievement, and reports on the use of funds. Furthermore, accountability practices in informal forms are also carried out by implementing communication strategies that involve various parties and documentation through social media, both of which have created an inclusive accountability structure. Forms of accountability are seen in activities such as community service, communication with stakeholders, program preparation, and reporting through the media. This program demonstrates accountability to internal and external stakeholders, intending to meet their expectations and demands and build trust in the organization. By implementing accountability that meets stakeholder expectations, Bakti Millennial can strengthen the foundation of trust and maintain organizational sustainability.

Downloads

Download data is not yet available.

Article Details

How to Cite
Kamila, A., & Wijayanti, A. (2023). PRAKTIK AKUNTABILITAS DALAM PROGRAM KERELAWANAN MILENIAL . Akurasi : Jurnal Studi Akuntansi Dan Keuangan, 6(2), 337-354. https://doi.org/10.29303/akurasi.v6i2.411
Section
Articles

References

Amelia, S. R., & Dewi, M. K. (2021). How a nonprofit organization delivers online accountability through social media. International Review on Public and Nonprofit Marketing, 18(3), 317–334. DOI:10.1007/s12208-021-00274-7
Asgary, R., & Waldman, R. J. (2017). The elephant in the room: toward a more ethical approach with accountability toward intended beneficiaries in humanitarian aid. International Health, 9(6), 343–348. DOI: 10.1093/inthealth/ihx033
Avina, J. (1993). The evolutionary life cycles of non‐governmental development organizations. Public Administration and Development, 13(5), 453–474. https://doi.org/https://doi.org/10.1002/pad.4230130502
Awio, G., Northcott, D., & Lawrence, S. (2011). Social capital and accountability in grass‐roots NGOs: The case of the Ugandan community‐led HIV/AIDS initiative. Accounting, Auditing & Accountability Journal, 24(1), 63–92. https://doi.org/10.1108/09513571111098063
Candler, G., & Dumont, G. (2010). A non‐profit accountability framework. Canadian Public Administration, 53, 259–279. https://doi.org/https://doi.org/10.1111/j.1754-7121.2010.00126.x
Chu, V., & Luke, B. (2023). NPO web-based accountability: how can we know if NPOs are doing good things? Nonprofit and Voluntary Sector Quarterly, 52(1), 75–105. https://doi.org/https://doi.org/10.1177/08997640211062856
Coule, T. M. (2015). Nonprofit governance and accountability: Broadening the theoretical perspective. Nonprofit and Voluntary Sector Quarterly, 44(1), 75–97. https://doi.org/https://doi.org/10.1177/0899764013503
Dewi, M. K., Manochin, M., & Belal, A. (2019). Marching with the volunteers: Their role and impact on beneficiary accountability in an Indonesian NGO. Accounting, Auditing & Accountability Journal, 32(4), 1117–1145. https://doi.org/10.1108/AAAJ-10-2016-2727
Dhanani, A., & Connolly, C. (2012). Discharging not‐for‐profit accountability: UK charities and public discourse. Accounting, Auditing & Accountability Journal, 25(7), 1140–1169. https://doi.org/10.1108/09513571211263220
Ebrahim, A. (2003). Accountability in practice: Mechanisms for NGOs. World Development, 31(5), 813–829. https://doi.org/10.1016/S0305-750X(03)00014-7
Ebrahim, A. (2016). The many faces of nonprofit accountability. The Jossey‐Bass Handbook of Nonprofit Leadership and Management, 102–123. https://doi.org/10.1002/9781119176558.ch4
Edwards, M., & Hulme, D. (1998). Too close for comfort? The impact of official aid on nongovernmental organizations. Current Issues in Comparative Education, 1(1), 1–21. https://doi.org/https://doi.org/10.1016/0305-750X(96)00019-8
Freeman, R. E. (2015). Stakeholder theory. Wiley Encyclopedia of Management, 1–6. https://doi.org/https://doi.org/10.1002/9781118785317
Gray, R., Bebbington, J., & Collison, D. (2006). NGOs, civil society and accountability: making the people accountable to capital. Accounting, Auditing & Accountability Journal. 19 (3), 319-348. https://doi.org/10.1108/09513570610670325
Hall, M., & O’Dwyer, B. (2017). Accounting, non-governmental organizations and civil society: The importance of nonprofit organizations to understanding accounting, organizations and society. Accounting, Organizations and Society, 63, 1–5. https://doi.org/10.1016/j.aos.2017.11.001
Liu, E. S. C., Ching, C. W. L., & Wu, J. (2017). Who is a volunteer? A cultural and temporal exploration of volunteerism. Journal of Human Behavior in the Social Environment, 27(6), 530–545. https://doi.org/https://doi.org/10.1080/10911359.2017.1295715
Lu Knutsen, W., & Brower, R. S. (2010). Managing expressive and instrumental accountabilities in nonprofit and voluntary organizations: A qualitative investigation. Nonprofit and Voluntary Sector Quarterly, 39(4), 588–610. https://doi.org/10.1177/08997640093599
O’Dwyer, B., & Boomsma, R. (2015). The co-construction of NGO accountability: Aligning imposed and felt accountability in NGO-funder accountability relationships. Accounting, Auditing & Accountability Journal. https://doi.org/http://dx.doi.org/10.1080/0969160X.2016.1245941
O’Dwyer, B., & Unerman, J. (2007). From functional to social accountability: Transforming the accountability relationship between funders and non‐governmental development organisations. Accounting, Auditing & Accountability Journal. https://doi.org/https://doi.org/10.1108/09513570710748580
Pinsent, M. (2012). Understanding social innovation and the need for resiliency: The volunteer and non-profit sector.
Roberts, J. (1991). The possibilities of accountability. Accounting, Organizations and Society, 16(4), 355–368. https://doi.org/10.1016/0361-3682(91)90027-C
Santoso, M. B., Irfan, M., & Nurwati, N. (2020). Transformasi praktik pekerjaan sosial menuju masyarakat 5.0. Sosio Informa, 6(2), 170–183. DOI:10.33007/inf.v6i2.2383
Saraite Sariene, L., Caba Pérez, C., & López Hernández, A. M. (2020). Expanding the actions of Open Government in higher education sector: From web transparency to Open Science. PloS One, 15(9), e0238801. https://doi.org/10.1371/journal.pone.0238801
Sawandi, N., & Thomson, I. (2014). Broadening corporate accountability: An ‘idealised’downward accountability model. Procedia-Social and Behavioral Sciences, 164, 429–436. https://doi.org/10.1016/j.sbspro.2014.11.099
Scott, S. V, & Orlikowski, W. J. (2012). Reconfiguring relations of accountability: Materialization of social media in the travel sector. Accounting, Organizations and Society, 37(1), 26–40.
Sutresna, A. S., & Saputro, E. H. (2023). Strategi pemasaran sosial indorelawan untuk meningkatkan minat menjadi relawan dalam kampanye “Temali Project.” DIALEKTIKA KOMUNIKA: Jurnal Kajian Komunikasi dan Pembangunan Daerah, 11(1), 109–124. DOI:10.33592/dk.v11i1.3483
Tooley, S., & Hooks, J. (2020a). Accounting for volunteers: Enhancing organizational accountability and legitimacy. Nonprofit and Voluntary Sector Quarterly, 49(1), 93–112. https://doi.org/https://doi.org/10.1177/0899764019853041
Tooley, S., & Hooks, J. (2020b). Accounting for volunteers: Enhancing organizational accountability and legitimacy. Nonprofit and Voluntary Sector Quarterly, 49(1), 93–112. https://doi.org/10.1177/08997640198530
Wang, W.-J. (2009). Accountability in social enterprises: an analytical framework. The University of Pittsburgh’s Johnson Institute for Responsible Leadership Working Papers.
Wellens, L., & Jegers, M. (2014). Effective governance in nonprofit organizations: A literature based multiple stakeholder approach. European Management Journal, 32(2), 223–243. https://doi.org/10.1016/j.emj.2013.01.007
Yin, R. K. (1981). The case study as a serious research strategy. Knowledge, 3(1), 97–114.
Zimmeck, M. (2009). The Compact Code of Good Practice on Volunteering: Capacity for Change. A Review. Institute for Volunteering Research,[Online] Available at:< http://Www. Ivr. Org. Uk/Images/Stories/Institute-of-Volunteering-Research/Migrated-Resources/Documents/C/Volunteering_Code-Review_IVR. Pdf>[Accessed September 2012].
Abstract viewed = 57 times
PDF downloaded = 32 times