Prinsip Akuntabilitas Pengurus Terhadap Pengelolaan Yayasan

Abstract

Law No. 16/2001 on Foundation which has been replaced by Law No. 28/2004 on Foundation, emphasizes openness and accountability of a foundation. What it means by openness here is the open management of a foundation so that it can be known by the public. In this case, what occurs to the foundation should be reported by the management to the public. The topic of the research is about how the Law on Foundation accommodates the management's accountability principle in managing the foundation, the mechanism of the management's accountability principle in managing the foundation, and some factors which hamper the management's accountability of the foundation. This research was judicial normative with descriptive analytic approach. The data came from the secondary data which comprised of the primary legal materials and the secondary and tertiary materials, gathered through library research method. The data were analyzed qualitatively by drawing the conclusions deductively. The result of the research showed that the Law on Foundation accommodated the management's accountability principle in managing the foundation. This case was stipulated in Chapter V on Annual Report, from Article 49 until Article 53 of Law No. 28/2004 on Foundation. Then, Chapter VIII regulates the audit on the foundation in order to ensure the principle of the accountability. Managing the foundation should be conducted properly; it is prohibited to do some actions which can cause conflict of interest between the foundation and its management. The mechanism of the application of the management's accountability principle in managing the foundation is by making annual report which is used either internally by the builder and the stakeholders or externally by the public and the state. Then the financial and the performance of the foundation can be audited. One of the factors which hamper the management's accountability of the foundation is the regulation of the foundation which does not limit the duties and authority of the management so that the management's authority is too big in controlling the foundation. Other weaknesses are unprofessional management, public opinion which considers that a foundation is a business institution, and some foundations which still affiliate with the government agencies and with State Owned Enterprises.