Analysis of transparency and accountability in financial management (Case study at Don Bosco Foundation Manado)

Authors

  • Lambertus Napan Sam Ratulangi University
  • Jenny Morasa Sam Ratulangi University
  • Hendrik Gamaliel Sam Ratulangi University

DOI:

https://doi.org/10.58784/cfabr.251

Keywords:

accountability, financial management, transparency

Abstract

The purpose of this study is to examine the implementation of financial management transparency and accountability at the Don Bosco Foundation in Manado. This research uses a descriptive quantitative method, along with a qualitative approach to understand the perspectives and experiences of individuals or groups. The research instruments include questionnaires and interviews with ten informants. Data analysis involves both descriptive quantitative analysis and qualitative analysis using triangulation of interview data. The findings show that financial management transparency at the Don Bosco Foundation is rated as medium, meaning the foundation generally practices good transparency in policy-making for managing the educational institution. Financial management accountability is rated as high, indicating that the foundation's accountability practices are very strong. This demonstrates that the foundation is highly accountable in managing the public entity, earning trust from the community now and in the future. Overall, financial management at the Don Bosco Foundation is rated as high, showing that it is well-aligned with the Work Plan and Budget, and is properly managed and accounted for.

Downloads

Download data is not yet available.

References

Andrianto, N. (2007). Good e-government: transparansi dan akuntabilitas publik melalui e-government. Bayumedia Publishing.

Astuti, T. P., & Yulianto. (2016). Good governance village financial management approaching the enactment of UU No. 6 year 2014. Berkala Akuntansi dan Keuangan Indonesia, 1(1), 1–15. https://doi.org/10.20473/baki.v1i1.1694

Ibrahim. (2018). Metodologi penelitian kualitatif, panduan penelitian beserta contoh proposal kualitatif. Alfabeta.

Jensen, M. C., & Meckling, W. H. (1976). Theory of the firm: Managerial behavior, agency costs and ownership structure. Journal of Financial Economics, 3(4), 305-360. https://doi.org/10.1016/0304-405X(76)90026-X

Karunia, L., & Rusyfian, Z. (2021). Good Coporate Governance (GCG) dan Komite Audit. Zurra Infigro Media.

Kawatu, A. S. F., Tirayoh, V. Z., & Datu, C. (2024). Evaluasi akuntabilitas dan transparansi pengelolaan Anggaran Pendapatan dan Belanja Desa (APBDes) Desa Pineleng Dua Indah Kecamatan Pineleng. Riset Akuntansi dan Portofolio Investasi, 2(2), 299–308. https://doi.org/10.58784/rapi.192

Mardiasmo. (2018). Otonomi dan Keuangan Daerah. Penerbit Andi.

Moleong, L. J. (2017). Metodologi penelitian kualitatif. Remaja Rosdakarya.

Oktarina, F., Saftiana, Y., & Azwardi. (2023). Transparansi, pengawasan, akuntabilitas, redesain sistem penganggaran dan kinerja Badan Layanan Umum. Owner: Riset dan Jurnal Akuntansi, 7(4), 3063-3082. https://www.owner.polgan.ac.id/index.php/owner/article/view/1677

Prang, B. B. H., Warongan , J. D. L., & Mintalangi , S. S. E. (2024). Pengaruh profitabilitas dan ukuran perusahaan terhadap tax avoidance pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia. Manajemen Bisnis dan Keuangan Korporat, 2(1), 42–51. https://doi.org/10.58784/mbkk.100

Pratama, B. C., Innayah, M. N., Darmawan, A., Tubastuvi, N., & Inayati, N. I. (2020). Corporate Governance: Teori, Perspektif dan Praktik. UM Porwokerto Press.

Shafratunnisa, F. (2015). Penerapan prinsip transparansi dan akuntabilitas dalam pengelolaan keuangan kepada stakeholders di SD Islam Binakheir (Skripsi). Fakultas Ilmu Tarbiyah dan Keguruan UIN Syarif Hidayatullah. https://repository.uinjkt.ac.id/dspace/handle/123456789/29717

Simanungkalit, G. E. A. D., Budiarso, N. S., & Korompis, C. (2023). Pengaruh leverage, likuiditas, dan profitabilitas terhadap agresivitas pajak (Studi pada perusahaan sektor industri barang konsumsi yang terdaftar di Bursa Efek Indonesia tahun 2019-2022). Riset Akuntansi dan Portofolio Investasi, 1(2), 64–76. https://doi.org/10.58784/rapi.55

Stefan, P. N., Tinangon, J., & Afandi, D. (2023). Analisis implementasi sistem akuntabilitas kinerja instansi pemerintah pada Badan Keuangan Daerah Kabupaten Manggarai Timur. Riset Akuntansi dan Portofolio Investasi, 1(2), 106–113. https://doi.org/10.58784/rapi.67

Sugiyono. (2016). Metode penelitian kuantitatif, kualitatif, dan kombinasi (mixed methods). Alfabeta.

Downloads

Published

2025-04-20

How to Cite

Napan, L., Morasa, J., & Gamaliel, H. (2025). Analysis of transparency and accountability in financial management (Case study at Don Bosco Foundation Manado). The Contrarian : Finance, Accounting, and Business Research, 4(1), 19–28. https://doi.org/10.58784/cfabr.251

Issue

Section

Articles