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All Journal Share : Journal of Service Learning Jurnal RAK (Riset Akuntansi Keuangan)
Gabriel Anto Listianto
Universitas Sanata Dharma
Arts Humanities Economics, Econometrics & Finance Social Sciences

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FINANCIAL ACCOUNTABILITY PRACTICE OF FAITH-BASED ORGANIZATIONS – CASE STUDY THIRD SECTOR ORGANIZATIONS IN THE SPECIAL REGION OF YOGYAKARTA Anto Listianto, Gabriel; Antonius Diksa Kuntara
Jurnal RAK (Riset Akuntansi Keuangan) Vol. 7 No. 1 (2022): April 2022
Publisher : Universitas Tidar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31002/rak.v7i1.116

Abstract

This study aims to describe the practice of financial accountability in two third-sector organizations, both of them are organization under religious institutions or recently named as Faith-Based Organizations (FBO). The data was gathered using interview and documentation and was analyzed using qualitative interpretive approach. The results show that in general, the two organizations apply different patterns of financial accountability, starting from planning activities in the form of participatory and tiered budgets, implementing activities, and reporting activities that vary according to the type of organization. Financial accountability practices that occur reflect the uniqueness of stakeholders, types of donors, and the scale of each FBO. Keywords: Financial accountability, third sector organization, faith-based organization
FINANCIAL ACCOUNTABILITY PRACTICE OF FAITH-BASED ORGANIZATIONS – CASE STUDY THIRD SECTOR ORGANIZATIONS IN THE SPECIAL REGION OF YOGYAKARTA Gabriel Anto Listianto; Antonius Diksa Kuntara
Jurnal RAK (Riset Akuntansi Keuangan) Vol. 7 No. 1 (2022): Jurnal RAK (Riset Akuntansi Keuangan)
Publisher : Universitas Tidar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31002/rak.v7i1.116

Abstract

This study aims to describe the practice of financial accountability in two third-sector organizations, both of them are organization under religious institutions or recently named as Faith-Based Organizations (FBO). The data was gathered using interview and documentation and was analyzed using qualitative interpretive approach. The results show that in general, the two organizations apply different patterns of financial accountability, starting from planning activities in the form of participatory and tiered budgets, implementing activities, and reporting activities that vary according to the type of organization. Financial accountability practices that occur reflect the uniqueness of stakeholders, types of donors, and the scale of each FBO. Keywords: Financial accountability, third sector organization, faith-based organization
Peningkatan Pengetahuan dan Ketrampilan Kelompok Wanita Tani Godhong Ijo dalam Pemanfaatan Teknologi IoT untuk Pertanian di Desa Kelor, Kapanewon Karangmojo, Kabupaten Gunungkidul Damar Widjaja; Eko Hari Parmadi; Gabriel Anto Listianto; Kobar Adi Wiyanto; Eurico Asa Santiko Putro
Share: Journal of Service Learning Vol. 12 No. 1 (2026): FEBRUARY 2026
Publisher : Institute of Research and Community Outreach - Petra Christian University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.9744/share.12.1.25-36

Abstract

Produksi tanaman pangan, holtikultura, dan perkebunan di Kabupaten Gunungkidul mengalami peningkatan di tahun 2024. Walaupun produk holtikultura melampaui target, namun produksi sayuran masih terendah di antara kabupaten-kabupaten di DIY. Sayuran merupakan tanaman yang memerlukan banyak air di lahan pertanian. Produksi sayuran yang terendah terjadi karena kondisi alam Kabupaten Gunungkidul didominasi perbukitas karst, sehingga lahan menjadi kurang subur, kering, dan tandus. Untuk meningkatkan produksi sayuran, Padukuhan Ngunut Lor membuat sumur untuk menyediakan pasokan air yang cukup. Tim Pengabdian Kepada Masyarakat (PKM) Universitas Sanata Dharma (USD) melaksanakan program pengabdian untuk membuat penyediaan air menjadi efisien namun masih mencukupi. Penyediaan air dilakukan secara otomatis dengan memasang perangkat berbasis teknologi Internet of Things (IoT). Sistem IoT yang dipasang berfungsi untuk melakukan penyiraman dengan area cakupan yang terukur, sehingga pengairan tidak dilakukan secara berlebihan. Sistem IoT ini diserahkan kepada Kelompok Wanita Tani (KWT) Godhong Ijo untuk pengoperasian dan perawatan selanjutnya. Oleh karena itu, tim PKM USD juga mengadakan pelatihan dan praktek lapangan terkait sistem IoT kepada anggota KWT. Hasil pelatihan menunjukkan adanya peningkatan pengetahuan dan ketrampilan anggota KWT terkait sistem IoT di bidang pertanian. Sosialisasi oleh tim PKM USD yang cukup intens di awal program juga berkontribusi terhadap Tingkat pengetahuan anggota KWT, sehingga baseline pengetahuan anggota KWT sebelum pelatihan sudah cukup tinggi.
Co-Authors Antonius Diksa Kuntara Antonius Diksa Kuntara Damar Widjaja Eko Hari Parmadi Eurico Asa Santiko Putro Kobar Adi Wiyanto