Penelitian ini merupakan penelitian kualitatif atas pengelolaan dan pengungkapan keuangan PNJ terkait transparansi dan akuntabilitas. Objek Penelitian ini adalah bagian keuangan dan manajemen PNJ. Metode penelitian menggunakan metode survey untuk mendapatkan data primer dengan melakukan wawancara kepada manajemen pengelola keuangan PNJ. Hasil penelitian menunjukkan bahwa PNJ telah menyajikan Laporan Keuangan yang terdiri dari Laporan Realisasi Anggaran (LRA), Neraca dan Catatan Penyusunan Laporan Keuangan yang mengacu pada Peraturan Menteri Keuangan serta Peraturan Direktur Jenderal Perbendaharaan Negara/Lembaga. Serta PNJ telah menyajikan Laporan Akuntabilitas Kinerja
Intansi Pemerintah (LAKIP) berdasarkan Inpres RI nomor: 7 tahun 1999 tentang Akuntabilitas Kinerja Instansi Pemerintah. Namun PNJ belum memiliki format khusus dalam menyajikan laporan keuangan untuk para stakeholder selain pemerintah (para dosen, mahasiswa, wali mahasiswa dan masyarakat).
Intansi Pemerintah (LAKIP) berdasarkan Inpres RI nomor: 7 tahun 1999 tentang Akuntabilitas Kinerja Instansi Pemerintah. Namun PNJ belum memiliki format khusus dalam menyajikan laporan keuangan untuk para stakeholder selain pemerintah (para dosen, mahasiswa, wali mahasiswa dan masyarakat).
Kata kunci: Transparansi, akuntabilitas, stakeholder
Kata kunci: Transparansi, akuntabilitas, stakeholder
Abstract
Abstract
This qualitative research study on governance and related financial disclosure PNJ
This qualitative research study on governance and related financial disclosure PNJ
transparency and accountability. The object of this study is the financial and managerial PNJ.Research methods using survey methods to obtain primary data through interviews, tomanaging financial PNJ. The results showed that PNJ presented financial statements consisting
transparency and accountability. The object of this study is the financial and managerial PNJ.Research methods using survey methods to obtain primary data through interviews, tomanaging financial PNJ. The results showed that PNJ presented financial statements consisting
of budget Implementation report (LRA), balance sheet and notes to the financial statementrefers to the judgement of the Minister of finance and management, the Director-General of theTreasury/Agency. And Government intansi presented PNJ Accountability report (performance
of budget Implementation report (LRA), balance sheet and notes to the financial statementrefers to the judgement of the Minister of finance and management, the Director-General of theTreasury/Agency. And Government intansi presented PNJ Accountability report (performance
reports), based on r. Presidential Directive No. 7 of 1999, about the performance of the liabilityof public bodies. But do not yet have a certain format in financial reporting for stakeholdersother than the Government (teachers, students, student tutor and colleges community).
reports), based on r. Presidential Directive No. 7 of 1999, about the performance of the liabilityof public bodies. But do not yet have a certain format in financial reporting for stakeholdersother than the Government (teachers, students, student tutor and colleges community).
Key word : Transparency, Accountability, stakeholder
Key word : Transparency, Accountability, stakeholde