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LITERATURE STUDY REVIEW: PROFIT MANAGEMENT IN CORPORATE GOVERNANCE Liswanty, Ina; Masyitah, Emi
Jurnal Warta Dharmawangsa Vol 19, No 3 (2025)
Publisher : Universitas Dharmawangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46576/wdw.v19i3.6903

Abstract

Transparency and accountability mechanisms for disaster management funds: A case study Liswanty, Ina; Prabowo, Hendi Yogi
Journal of Contemporary Accounting Volume 3 Issue 1, 2021
Publisher : Master in Accounting Program, Faculty of Business & Economics, Universitas Islam Indonesia, Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/jca.vol3.iss1.art2

Abstract

This research was conducted to analyze the improvement in the transparency and accountability mechanism for the management of drought disaster relief funds in the cultural aspect. This research was conducted in the Yogyakarta Special Region Fast Response Foundation (ACT DIY) which is engaged in the management of disaster aid funds. The research method used was a qualitative method with primary data by interviews, and secondary data in the form of documents obtained through the official website of ACT, social media, and supporting documents directly requested from the source. The data analysis techniques employed were three stages of coding; initial coding, axial coding, and selective coding, and continued by constructing analytical maps, matrix coding queries, and framework matrices. In order to manage, integrate, test, and search for patterns and more detailed relationships, NVivo 11 software was employed for assistance. The results demonstrate that understanding community culture is a complementary value in improving the transparency and accountability of a foundation which can be a new strategy in improving transparency and accountability in similar foundations and especially the Yogyakarta Special Region's ACT. Similar research by extending community culture through different cultural theories can also be an opportunity for future research to improve transparency and accountability in managing disaster relief funds.