ANALISIS IMPLEMENTASI PRINSIP-PRINSIP GOVERNANSI DALAM PENGELOLAAN KEUANGAN YAYASAN AL- HIKMAH MUSTOFA PURWAKARTA TAHUN 2023-2024

MEISA MAULIDA, . (2025) ANALISIS IMPLEMENTASI PRINSIP-PRINSIP GOVERNANSI DALAM PENGELOLAAN KEUANGAN YAYASAN AL- HIKMAH MUSTOFA PURWAKARTA TAHUN 2023-2024. Sarjana thesis, UNIVERSITAS NEGERI JAKARTA.

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Abstract

Penelitian ini bertujuan untuk menganalisis implementasi prinsip-prinsip goverenansi berdasarkan prinsip pedoman umum governansi oranisasi nirlaba (PUGONI) dalam pengelolaan keuangan Yayasan Al-Hikmah Mustofa Purwakarta, serta strategi yang diterapkan untuk meningkatkan tata kelola. Penelitian ini menggunakan pendekatan kualitatif dengan metode studi kasus, Teknik pengumpulan data dilakukan melalui wawancara mendalam dengan pengurus yayasan, serta studi dokumentasi terhadap arsip-arsip keuangan dan administratif Yayasan untuk menggambarkan sejauh mana prinsip-prinsip tersebut diimplementasikan dalam praktik keuangan yayasan.Hasil penelitian menunjukkan bahwa implementasi prinsip governansi berdasarkan PUG-ONI di Yayasan telah berjalan bertahap sesuai kapasitas yayasan. Dari delapan prinsip governansi, tiga prinsip telah diterapkan dengan baik, yaitu kerja sama pengurus dan pengawas, pemenuhan hak penerima manfaat, serta keterlibatan pemangku kepentingan. Lima prinsip lainnya peran dan tanggung jawab pengurus, komposisi dan remunerasi, perilaku etis, pengendalian internal, serta pengungkapan dan transparansi — masih belum optimal dan memerlukan penguatan. Strategi yang digunakan yayasan untuk meningkatkan kualitas tata kelola antara lain adalah pemisahan rekening operasional, transaksi manual tanpa ATM, pemanfaat lahan swasembada, verifikasi laporan berlapis dan rapat evalusasi rutin. Temuan ini diharapkan dapat memberikan kontribusi praktis bagi pengelolaan keuangan yayasan berbasis prinsip governasi PUGONI bagi Yayasan Al-Hikmah Mustofa Purwakarta dalam menerapkan tata kelola yang baik dan berkelanjutan. ***** This study aims to analyze the implementation of governance principles based on the General Guidelines for Governance of Non-Profit Organizations in Indonesia (PUGONI) in the financial management of Yayasan Al-Hikmah Mustofa Purwakarta, as well as the strategies employed to improve governance practices. The research adopts a qualitative approach using a case study method. Data were collected through in-depth interviews with foundation administrators and a review of financial and administrative documents to illustrate the extent to which these principles are applied in the foundation’s financial practices. The findings indicate that the implementation of governance principles based on PUGONI has been carried out gradually, in line with the foundation’s capacity. Of the eight governance principles, three have been implemented effectively: collaboration between the board and supervisors, fulfillment of beneficiaries' rights, and stakeholder engagement. However, the remaining five principles—namely, the roles and responsibilities of the board, board composition and remuneration, ethical conduct, internal control, and disclosure and transparency—have not been fully optimized and require further strengthening.The strategies adopted by the foundation to improve the quality of governance include separating operational accounts, conducting manual transactions without ATM access, utilizing self-sufficient land, implementing layered report verification, and holding regular evaluation meetings. These findings are expected to provide practical insights into the financial management of the foundation based on the PUGONI governance principles, and to support Yayasan Al-Hikmah Mustofa Purwakarta in establishing good and sustainable governance practices.

Item Type:	Thesis (Sarjana)
Additional Information:	1). Dr. Ayatulloh Michael Musyaffi, SE.,Ak.,M.Ak ; 2). Hafifah Nasution, S.E.,M.S.Ak.
Subjects:	Ilmu Sosial > Perdagangan, e-commerce > Akuntansi Ilmu Sosial > Keuangan Manajemen > Manajemen Kantor, Organisasi
Divisions:	FE > D IV Akuntansi Sektor Publik
Depositing User:	Meisa Maulida .
Date Deposited:	12 Aug 2025 03:50
Last Modified:	12 Aug 2025 03:50
URI:	http://repository.unj.ac.id/id/eprint/59997

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