Penerapan Prinsip Transparansi dan Akuntabilitas dalam Pengumpulan Donasi Online (Studi Pada Yayasan Medan Generasi Impian)

Abstract

A foundation is a legal entity whose assets consist of separated assets and are allocated to achieve specific goals in the social, religious, and humanitarian fields. Foundations are also assisted by collecting social assistance from various parties such as the state, companies, individuals, and others. One way is to rely on donations from the public, also known as fundraising. However, it is important to note that foundations in collecting online donations must be carried out with the principle of transparency or openness, so as to prevent abuse by foundation organs. To determine how the principles of transparency and accountability are applied, research was conducted at the Medan Generasi Impian Foundation to identify and explain the application of the principles of transparency and accountability. ​The research method used in this study is normative juridical, descriptive research with a statute approach and field studies based on interview guidelines at the Medan Generasi Impian Foundation, using secondary data with primary legal materials and secondary legal materials. The data collection method is with literature studies and conclusions are drawn deductively. ​The results of this study aim to determine the legal regulations regarding online donation collection carried out by foundations, as well as to analyze the application of the principles of transparency and accountability in online donation collection, especially at the Medan Generasi Impian Foundation. Legal regulations regarding foundations are regulated in Law Number 16 of 2001 concerning Foundations as amended by Law Number 28 of 2004 relating to activities within the foundation, the foundation's responsibilities, and also information disclosure to the public, Law Number 9 of 1961 concerning Collection of Money or Goods which regulates the mechanism for collecting money or goods from the public for social welfare, Law Number 11 of 2009 concerning Social Welfare which also regulates the collection of donations and distribution of social assistance, Law Number 14 of 2008 concerning Public Information Disclosure, and Regulation of the Minister of Social Affairs Number 8 of 2021 concerning the implementation of Collection of Money or Goods (PUB) as amended by Regulation of the Minister of Social Affairs Number 8 of 2024 including online donation collection. The results of the field study show that at the Medan Generasi Impian Foundation, the implementation of these two principles is not yet fully optimal because the publication of financial reports is not transparent and there is a lack of an internal audit system carried out by the Medan Generasi Impian Foundation.