Studi Kepustakaan: Akuntabilitas dan Transparansi Pelaporan Keuangan dalam Organisasi Nirlaba
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Abstract
Penelitian ini bertujuan untuk menganalisis peran akuntabilitas dan transparansi dalam pelaporan keuangan organisasi non-profit. Melalui studi kepustakaan terhadap jurnal dan buku terbitan sepuluh tahun terakhir, ditemukan bahwa penerapan akuntabilitas dan transparansi yang baik dapat meningkatkan kepercayaan publik dan keberlanjutan organisasi. Namun, masih terdapat tantangan dalam implementasinya, seperti keterbatasan sumber daya dan pemahaman terhadap standar pelaporan keuangan. Penelitian ini menyarankan perlunya peningkatan kapasitas dan pemahaman pengelola organisasi non-profit terhadap prinsip-prinsip akuntabilitas dan transparansi.
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