AKUNTABILITAS DAN TRANSPARANSI PENGELOLAAN DANA HIBAH PROGRAM WIRAUSAHA MUDA PEMULA (WMP): STUDI FENOMENOLOGI PADA AWARDEE WMP SUBSEKTOR KULINER DINAS PEMUDA DAN OLAHRAGA (DISPORA) PROVINSI DKI JAKARTA

ELDA MAYANG NOVIYANA, . (2026) AKUNTABILITAS DAN TRANSPARANSI PENGELOLAAN DANA HIBAH PROGRAM WIRAUSAHA MUDA PEMULA (WMP): STUDI FENOMENOLOGI PADA AWARDEE WMP SUBSEKTOR KULINER DINAS PEMUDA DAN OLAHRAGA (DISPORA) PROVINSI DKI JAKARTA. Magister thesis, UNIVERSITAS NEGERI JAKARTA.

	Text File COVER.pdf Download (1MB)
	Text File BAB 1.pdf Download (421kB)
	Text File BAB 2.pdf Restricted to Registered users only Download (475kB) | Request a copy
	Text File BAB 3.pdf Restricted to Registered users only Download (424kB) | Request a copy
	Text File BAB 4.pdf Restricted to Registered users only Download (568kB) | Request a copy
	Text File BAB 5.pdf Restricted to Registered users only Download (348kB) | Request a copy
	Text File Daftar Pustaka.pdf Download (286kB)
	Text File Lampiran.pdf Restricted to Registered users only Download (2MB) | Request a copy

Abstract

Penelitian ini mengkaji pengalaman Awardee Program Wirausaha Muda Pemula (WMP) subsektor kuliner dalam mengelola dan mempertanggungjawkan dana hibah, pemaknaan Awardee terhadap akuntabilitas dan transparansi, serta pemaknaan Awardee terhadap peran FKP DKI Jakarta dan Dispora Provinsi DKI Jakarta dalam proses tersebut. Penelitian ini menggunakan metode kualitatif dengan pendekatan fenomenologi transendental. Data diperoleh melalui wawancara mendalam dengan enam Awardee WMP subsektor kuliner sebagai informan utama, serta dua informan FKP dan dua informan Dispora sebagai informan pendukung. Hasil penelitian menunjukkan bahwa pengalaman Awardee dalam mengelola dana hibah tidak hanya bersifat administratif melalui penyusunan RAB, realisasi penggunaan dana, pencatatan transaksi, pengumpulan bukti, dan penyusunan LPJ, tetapi juga bersifat moral dan praktis. Dana hibah dimaknai sebagai amanah untuk pengembangan usaha. Akuntabilitas dimaknai sebagai tanggung jawab menggunakan dana sesuai tujuan program, sedangkan transparansi dimaknai sebagai keterbukaan dan keterlacakan penggunaan dana. Esensi pengalaman Awardee adalah menyeimbangkan amanah dana publik dengan dinamika usaha mikro kuliner. ***** This study examines the experiences of culinary subsector Awardees of the Wirausaha Muda Pemula (WMP) Program in managing and accounting for grant funds, to understand how these experiences shape the Awardees’ interpretations of accountability and transparency, and to understand the Awardees’ interpretations of the roles of FKP DKI Jakarta and the Youth and Sports Agency (Dispora) of DKI Jakarta Province in the process. This study employed a qualitative method using a transcendental phenomenological approach. Data were collected through in-depth interviews with six culinary subsector WMP Awardees as primary informants, supported by two informants from FKP DKI Jakarta and two informants from Dispora DKI Jakarta. The findings indicate that the Awardees’ experiences in managing grant funds involved not only administrative aspects, including the preparation of budget plans, the use of funds, transaction recording, the collection of supporting evidence, and the preparation of accountability reports, but also moral and practical dimensions. Grant funds were interpreted as an entrusted responsibility for business development. Accountability was interpreted as the responsibility to use the funds in accordance with the objectives of the program, whereas transparency was interpreted as openness and traceability in the use of the funds. The essence of the Awardees’ experience lies in balancing the responsibility of managing public funds with the dynamics of culinary micro-enterprises

Item Type:	Thesis (Magister)
Additional Information:	1). Prof. Dr. IGKA Ulupui, S.E., M.Si., Ak.; 2). Adam Zakaria, S.E., M.Si., Ph.D.
Subjects:	Ilmu Sosial > Perdagangan, e-commerce > Akuntansi
Divisions:	FE > S2 Akuntansi
Depositing User:	Elda Mayang Noviyana .
Date Deposited:	19 Aug 2026 01:30
Last Modified:	19 Aug 2026 01:30
URI:	http://repository.unj.ac.id/id/eprint/71993

Actions (login required)

View Item