Paranoan, Selmita and Prof. Dr. Made Sudarma and Dr. Roekhudin, and Noval Adib, (2023) Praktik Akuntabilitas Kelembagaan (Studi Etnometodologi Pada Credit Union Sauan Sibarrung). Doktor thesis, Universitas Brawijaya.
Abstract
Penelitian ini bertujuan untuk mengungkapkan dan merumuskan praktik akuntabilitas dengan penerapan nilai budaya yang dilaksanakan pada Credit Union Sauan Sibarrung (CUSS). Penelitian ini berpijak pada paradigma interpretif dan menggunakan etnometodologi. Pengumpulan data dilakukan melalui metode wawancara kepada 11 informan, pengamatan dan studi dokumentasi. Tahapan analisis penelitian untuk mengungkap praktik akuntabilitas adalah analisis Indeksikalitas (indexical expressions), analisis refleksivitas (reflexivity), dan analisis akuntabilitas (accountability). Temuan Penelitian mengungkapkan bahwa CUSS mempraktikkan akuntabilitas dengan cara menginternalisasi visi misi kepada anggota, menyusun bussines plan dalam bentuk program pendidikan dan pelatihan, program simpan pinjam serta program pemberdayaan kelompok binaan/komunitas. Terakhir, mengelola keuangan melalui tanggung renteng, ketepatan pembayaran angsuran, analisis PEARLS (protection, effective financial struktur, asset quality, rates of return and costs, liquidity dan signs of growth) dan Rapat Anggota Tahun (RAT). Interaksi dan sinergi yang terjalin membentuk konsep praktik akuntabilitas kelembagaan CUSS yang dimaknai sebagai tindakan subjektif kelembagaan CUSS secara resiprokal dengan pihak yang berkepentingan untuk mempertanggungjawabkan aktivitas pemberdayaan organisasi dengan cara menginternalisasikan visi misi, menyusun program dan mengelola keuangan yang dipengaruhi oleh nilai budaya guna meningkatkan hubungan kepercayaan, reputasi dan kredibilitas antar anggota dengan pengurus, pengawas, manajemen dan anggota lainnya
English Abstract
The objective of this study is to reveal and formulate the practice of accountability incorporating cultural values in Credit Union Sauan Sibarrung (CUSS) with interpretive paradigm and ethnomethodology as the foundation. The data was harvested through interviews with eleven informants, observations, and document study. In order to disclose the accountability practice, this research uses sequential analyses on indexical expressions, reflexivity, and accountability. The results indicate that CUSS practice accountability by internalizing their vision and mission into their members, preparing business plan into education and training program, loan and saving program, and group and community empowerment program. They manage their finance through mutual responsibility, instalment payment punctuality, analysis of PEARLS (protection, effective financial structure, asset quality, rates of return and costs, liquidity and signs of growth), and Annual Meeting of Members (RAT). The created interaction and synergy shape the concept of CUSS’ accountability practice which is interpreted as the organization’s institutional and reciprocal subjective actions together with their stakeholders aimed at accounting their organizational empowerment activities by internalizing their vision and mission, preparing programs, and managing their finance using cultural values to increase trust relationship, reputation, and credibility among members, committees, supervisors, managers, and other members.
Other obstract
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| Item Type: | Thesis (Doktor) |
|---|---|
| Identification Number: | :0622020051 |
| Uncontrolled Keywords: | Akuntabilitas, Credit Union, Visi Misi, Program, Keuangan, accountability, credit union, vision and mission, program, finance |
| Subjects: | 600 Technology (Applied sciences) > 657 Accounting |
| Divisions: | S2/S3 > Doktor Ilmu Akuntansi, Fakultas Ekonomi dan Bisnis |
| Depositing User: | Nur Cholis |
| Date Deposited: | 25 Jul 2023 03:08 |
| Last Modified: | 25 Jul 2023 03:08 |
| URI: | http://repository.ub.ac.id/id/eprint/202099 |
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