Transparansi Keuangan dan Akuntabilitas PSSI Sebagai Badan Usaha Nonprofit

Ilhan Pasha Islamy Trisnadi (Program Studi Hukum, Fakultas Hukum, Universitas Tarumanagara, Jakarta)
Ariawan Gunadi (Program Studi Hukum, Fakultas Hukum, Universitas Tarumanagara, Jakarta)

Jurnal Hukum Lex Generalis
Vol 6 No 8 (2025): Tema Hukum Pemerintahan

The Football Association of Indonesia (PSSI) as a non-profit legal entity has a vital role in managing national football in Indonesia. With funding sources from the public, sponsors, broadcasting rights, and government support, financial transparency and accountability are fundamental issues that require serious attention. This study aims to examine PSSI's financial accountability, and compare it with international practices, especially FIFA as the highest football organization in the world. This study uses a normative legal method, with a literature study approach and analysis of relevant laws and regulations. Such as Law Number 3 of 2005 concerning the National Sports System. The results show that PSSI has begun to take steps to improve through an independent audit by Ernst & Young (EY0 and the formation of the Financial Transparency Task Force. However, the main challenge still lies in the lack of public access to financial reports and the lack of integration of technology-based accounting systems. To ensure good and professional governance, a strong institutional commitment is needed. Continuous external supervision, and active community participation as a form of social control.