Akuntabilitas Organisasi Nirlaba: Analisis dalam Metafora Empat Sifat Rasul
DOI:
https://doi.org/10.30595/kompartemen.v20i1.12399Keywords:
Organisasi Nirlaba, Akuntabilitas, Empat sifat Rasul, Pengelolaan OrganisasiAbstract
Penelitian ini bertujuan untuk melakukan analisa eksploratif terhadap praktek akuntabilitas pada organisasi nirlaba dengan sudut pandang empat nilai sifat Rasul. Pengumpulan data dengan menggunakan wawancara mendalam serta dokumentasi, yang didapatkan dari tujuh organisasi nirlaba. Model analisis menggunakan pendekatan Miles dan Huberman dengan tiga tahapan utama yaitu tahapan reduksi, penyajian data dan terakhir tahap pengambilan kesimpulan. Hasil penelitian menunjukkan bahwa setiap pengurus yayasan atau organisasi telah menjalankan praktek akuntabilitas pada entitasnya secara tanpa disadari. Setiap organisasi menunjukkan tercapainya indikator dalam memenuhi empat nilai sifat Rasul yaitu nilai kejujuran (sidiq), nilai kepercayaan (amanah), nilai keterbukaan (tabligh) dan nilai intelektual (fathonah). Hasil ini menunjukkan pentingnya akuntabilitas dengan adaptasi empat nilai sifat Rasul untuk dimiliki oleh setiap pengelola atau pengurus organisasi.
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