¹Mohammad Yudithama Al Kautsar, ²Wahyu Dwi Agung, ³Bayu Taufiq Possumah

^1,2,3Institut Agama Islam Tazkia

DOI : https://doi.org/10.47191/ijsshr/v7-i03-26

Google Scholar Download Pdf
ABSTRACT

Foundations play a pivotal role in advancing social causes and managing donations for the betterment of society. In Indonesia, foundation faces significant challenges that undermine their integrity and accountability. This study delves into the multifaceted issues surrounding foundation management and legal compliance in Indonesia. One thing that needs to be noted in the management of Foundations is the strict prohibition in the Foundation Law that Founders and Foundation Organs are prohibited from receiving salaries, wages, or honorariums (compensation fund), and this prohibition is even threatened with criminal penalties. In their activities, Foundations that receive donations or certain asset amounts are required to have their financial statements audited, and some Foundations have done so. There are differences in assessing the violation from the perspective of enforcing the Foundation Law and from the perspective of auditors. To address these pressing issues, this study adopts a qualitative research approach with content analysis techniques. By systematically analyzing textual data sourced from legal documents, financial reports, and relevant literature, the study aims to shed light on the challenges faced by foundations in Indonesia and identify strategies for enhancing transparency, accountability, and effectiveness within the sector

KEYWORDS:

Foundations, Indonesia, Compensation fund, Auditor, Qualitative Research

REFERENCES

1) Jonatan A. Lassa, Avianto Amri, Yusra Tebe, Briony Towers, Katharine Haynes, (2023), Exploring NGOs-government collaboration strategies in institutionalising child-centred disaster resilience and climate change adaptation,Progress in Disaster Science,Volume 18

2) Borahima, Anwar, (2023), Eksistensi, Tujuan Dan Tanggung Jawab Yayasan, Rajagrafindo, Indonesia

3) Taufik H. Simatupang, 2016, Kesadaran Badan Hukum Yayasan Pendidikan di Indonesia, Jurnal Penelitian Hukum De Jure.

4) Fikri, M. A., BS, S. H., Atikah, S., & Sasanti, E. E. (2023). Studi Akuntabilitas Yayasan di NusaTenggara Barat. Empiricism Journal, 4(1), 120–124

5) Bhakti, R. T. A. (2020). Analisis Yuridis Undang-Undang Nomor 28 Tahun 2004 Tentang Yayasan Terhadap Fungsi Sosial Yayasan. SCIENTIA JOURNAL: Jurnal Ilmiah Mahasiswa, 2(1).

6) Prasetya, Rudhi, (2016), Yayasan Dalam Teori dan Praktik, Sinar Grafika, Jakarta.

7) Suryadarma, D., Suryahadi, A., & Sumarto, S. (2006). Addressing the Uneducated and the Illiterate: Using a Fuzzy Targeting Mechanism to Allocate Scholarships in Indonesia. Bulletin of Indonesian Economic Studies, 42(3), 347-368.

8) Priyatno, D., & Rokhman, W. (2018). Accounting and Transparency of the Foundation for the Blind in Indonesia: A Preliminary Study. International Journal of Economics, Commerce and Management, 6(5), 184-193.

9) Firdaus, M., & Varghese, A. (2017). The Indonesian Nonprofit Sector in a Transitioning Democracy. Nonprofit and Voluntary Sector Quarterly, 46(4), 701-722.

10) Sukmana, R. (2019). Regulatory Reform of Civil Society Organizations in Indonesia: A Study of the Political Economy of Nonprofit Regulation. Voluntas: International Journal of Voluntary and Nonprofit Organizations, 30(2), 291-304

11) Kusumasari, B., & Ng, Y. P. (2019). Auditor Selection and Financial Reporting Quality of Nonprofit Organizations: Evidence from Indonesia. Asian Review of Accounting, 27(2), 272-297.

12) Achmad, B. (2012). Analysis Faktor-Faktor Yang Mempengaruhi Kualitas Hasil Pemeriksaan Audit Sektor Publik (Studi Empiris Pada BPKP Perwakilan Jawa Tengah). Dinamika Akuntansi Keuangan Dan Perbankan, 1(2).

13) Hustiana, N., & Pradana, M. A. (2017). Pemberian Gaji Kepada Pengurus Yayasan Berdasarkan Undang-Undang Yayasan. Jurnal Ius Constituendum, 2(2), 223–239.

14) Fatmawati, I. (2020). Hukum Yayasan Pendidikan (Prinsip Transparansi Pengelolaan Kegiatan Usaha Yayasan Menurut Undang-Undang Nomor 16 Tahun 2001 Jo Undang-Undang Nomor 28 Tahun 2004). Deepublish.

15) Koerniawan, I. (2021). Auditing: Konsep dan Teori Pemeriksaan Akuntansi. Penerbit Yayasan Prima Agus Teknik, 1–189.

16) Al Kautsar, M. Y. (2023). Salary, Wage, And Honorarium In The Foundation Viewed From The Law Of The Foundation And The Auditor’s View. Spektra: Jurnal Ilmu-Ilmu Sosial, 5(2), 66–84

17) Sovia, S., Respationo, S., Erniyanti, E., & Tartib, M. (2023). Analisis Yuridis Terhadap Pertanggungjawaban Organ Yayasan Untuk Mewujudkan Kepastian Hukum (Studi Penelitian di Yayasan Hati Senang Abadi Berkedudukan di Kota Tanjungpinang). UNES Law Review, 6(1), 3617–3626.

18) International Center for Not for-Profit Law (2023), Not for profit Law in Indonesia, https://www.icnl.org

Volume 07 Issue 03 March 2024