Academia Open
Vol 8 No 1 (2023): June
Business and Economics

Accountability Boost: Internet Reporting and Good Governance in Action
Meningkatkan Akuntabilitas melalui Internet Financial Reporting dan Tata Kelola Perusahaan yang Baik: Analisis Kualitatif


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  • Devy Rahmawati,
  • Sarwenda Biduri*
Devy Rahmawati
Universitas Muhammadiyah Sidoarjo, Indonesia
Sarwenda Biduri
Universitas Muhammadiyah Sidoarjo, Indonesia *

(*) Corresponding Author
Picture in here are illustration from public domain image or provided by the author, as part of their works
DOI: https://doi.org/10.21070/acopen.8.2023.3579
Published June 26, 2023
Keywords
  • Accountability,
  • Internet Financial Reporting,
  • Good Corporate Governance,
  • Qualitative Analysis,
  • LAZ Rumah Zakat
How to Cite
Rahmawati, D., & Biduri, S. (2023). Accountability Boost: Internet Reporting and Good Governance in Action. Academia Open, 8(1), 10.21070/acopen.8.2023.3579. https://doi.org/10.21070/acopen.8.2023.3579

Copyright (c) 2023 Devy Rahmawati, Sarwenda Biduri

Creative Commons License

This work is licensed under a Creative Commons Attribution 4.0 International License.

Abstract

This research examines the implementation of Internet Financial Reporting (IFR) and Good Corporate Governance (GCG) as means to enhance accountability in an organization. Employing qualitative approaches and naturalistic paradigms, this study investigates the application of IFR and the adherence to GCG principles at LAZ Rumah Zakat, a charitable organization. The research employs library research techniques for data collection, analysis, and conclusion drawing. The results reveal a commendable level of internet reporting on the organization's website and a satisfactory implementation of the five principles of GCG at Rumah Zakat. These findings highlight the potential of IFR and GCG in improving accountability and have implications for organizations worldwide seeking to enhance their financial reporting practices and governance mechanisms.

Highlights:

  • Implementation of Internet Financial Reporting (IFR): Analyzing the effectiveness of IFR in enhancing accountability.
  • Good Corporate Governance (GCG) Principles: Assessing the adherence to GCG principles and their impact on accountability.
  • Qualitative Analysis: Utilizing a qualitative approach to examine the implementation of IFR and GCG and their implications for LAZ Rumah Zakat.

Keywords: Accountability, Internet Financial Reporting, Good Corporate Governance, Qualitative Analysis, LAZ Rumah Zakat.

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