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All Journal Jurnal Akuntansi : Transparansi dan Akuntabilitas Jurnal Akuntansi
kadji, dedy prasetyo
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Economics, Econometrics & Finance Education

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Full Issue, Vol. 13, No. 2, Oktober 2025 kadji, dedy prasetyo
JURNAL AKUNTANSI : TRANSPARANSI DAN AKUNTABILITAS Vol 13 No 2 (2025): JURNAL AKUNTANSI: TRANSPARANSI DAN AKUNTABILITAS
Publisher : Universitas Nusa Cendana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35508/jak.v13i2.26463

Abstract

Jurnal Akuntansi: Transparansi dan Akuntabilitas
AUDIT INKLUSIF DALAM ORGANISASI PENYANDANG DISABILITAS: PELUANG DAN TANTANGAN TATA KELOLA KEUANGAN PADA LSM GARAMIN DI NUSA TENGGARA TIMUR Windya, Yemima Eka Christi; Tkela, Melianus E.; Malingara, Berti Soli Dima; Kadji, Dedy Prasetyo; Ngaro, Graceana Januaria Christin
Jurnal Akuntansi Vol. 26, No. 1, Januari - Juni 2026
Publisher : Universitas Kristen Krida Wacana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36452/akunukd.v26i1.4257

Abstract

This study aims to explore and evaluate the application of inclusive audit in the financial governance of LSM Garamin, a disability-focused non-governmental organization in East Nusa Tenggara. Using a qualitative conceptual–evaluative approach, this study combines document analysis and semi-structured interviews with organizational managers and beneficiary community representatives. Data were analyzed through deductive thematic analysis based on three dimensions of inclusive audit: financial compliance and governance, transparency and information accessibility, and participation and inclusion in program evaluation. The findings show that Garamin has established basic accountability practices through activity reports, financial reports, transaction records, and donor reporting documents. However, internal procedures are not yet fully documented, accessible written information for beneficiaries remains limited, and participatory evaluation has not been consistently recorded. The novelty of this study lies in developing inclusive audit as a governance framework that connects financial accountability, information accessibility, and beneficiary participation. Practically, this study provides a mapping of governance-strengthening areas that can assist disability organizations in improving financial documentation, accessible information, and participatory evaluation.
Co-Authors Malingara, Berti Soli Dima Ngaro, Graceana Januaria Christin Tkela, Melianus E. Windya, Yemima Eka Christi