JMM (Jurnal Masyarakat Mandiri)
Vol 10, No 2 (2026): April

PENGUATAN TATA KELOLA YAYASAN MELALUI EVALUASI DOKUMEN KELEMBAGAAN DALAM MENDUKUNG IMPLEMENTASI GOOD CORPORATE GOVERNANCE

Retna Sari (Akuntansi, Universitas Pembangunan Nasional “Veteran” Jakarta)
Erna Hernawati (Akuntansi, Universitas Pembangunan Nasional “Veteran” Jakarta)
Queeny Dyah Ayu Nurfalah (Akuntansi, Universitas Pembangunan Nasional “Veteran” Jakarta)
Harry Z. Soeratin (Akuntansi, Universitas Pembangunan Nasional “Veteran” Jakarta)
Shafira Zahra Wirawan (Akuntansi, Universitas Pembangunan Nasional “Veteran” Jakarta)
Husnah Nur Laela Ermaya (Akuntansi, Universitas Pembangunan Nasional “Veteran” Jakarta)
Zaskia Hanifah (Akuntansi, Universitas Pembangunan Nasional “Veteran” Jakarta)
Iwan Kresna Setiadi (Manajemen, Universitas Pembangunan Nasional “Veteran” Jakarta)
Shafwat Abdul Hayi Syuaib (Akuntansi, Universitas Pembangunan Nasional “Veteran” Jakarta)



Article Info

Publish Date
04 Apr 2026

Abstract

Abstrak: Permasalahan tata kelola di Yayasan Panti Nugraha meliputi belum tersusunnya Annual Report, ketidaklengkapan dokumen kelembagaan, serta laporan keuangan yang masih sederhana. Pengabdian ini bertujuan memperkuat tata kelola yayasan sesuai Good Corporate Governance melalui penyusunan laporan tahunan dan standardisasi dokumen. Program yang dilaksanakan berupa sosialisasi, workshop, dan pendampingan partisipatif kepada 10 pengurus YPN, disertai advokasi dokumen dan FGD lintas unit yayasan. Evaluasi dilakukan melalui observasi dan checklist kelengkapan dokumen pada April dan Agustus 2025. Hasil menunjukkan peningkatan kelengkapan dokumen yayasan 50%, tersusunnya dokumen tata kelola yang berdampak pada penguatan administrasi, transparansi, akuntabilitas, serta arah pengembangan yayasan yang lebih terstruktur dan berkelanjutan.Abstract: Governance issues at the Panti Nugraha Foundation include the lack of an annual report, incomplete institutional documents, and financial reports that remain rudimentary. This service project aims to strengthen the foundation’s governance in accordance with Good Corporate Governance through the preparation of an annual report and the standardization of documents. The program consists of outreach sessions, workshops, and participatory mentoring for 10 YPN board members, accompanied by document advocacy and cross-unit focus group discussions (FGDs) within the foundation. Evaluation will be conducted through observation and document completeness checklists in April and August 2025. The results showed a 50% improvement in the completeness of the foundation’s documents, the development of governance documents that strengthened administration, transparency, and accountability, as well as a more structured and sustainable direction for the foundation’s development. 

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Journal Info

Abbrev

jmm

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Subject

Other

Description

JMM (Jurnal Masyarakat Mandiri) is a journal published by the Mathematics Education Departement of Education Faculty of Muhammadiyah University of Mataram. JMM (Jurnal Masyarakat Mandiri) aims to disseminate the results of conceptual thinking and ideas, especially the results of educational research ...