Penelitian ini bertujuan untuk menganalisis derajat akuntabilitas donasi online berbasis crowdfunding dalam mengungkapkan laporan keuangan, laporan kegiatan, dan laporan kampanye kepada pemangku kepentingan. Tidak sedikitnya penyalahgunaan dana donasi online dan belum adanya regulasi spesifik terkait donasi online berbasis crowdfundingmenjadi latar belakang penelitian ini. Teori yang digunakan adalah teori sinyal dan teori pemangku kepentingan. Dua pendekatan model stakeholder engagement yang digunakan untuk menganalisa derajat akuntabilitas pengungkapan adalah self enlightened interest dan (genuine) accountability. Penelitian ini menggunakan pendekatan studi kasus pada Kitabisa.com. Penelitian ini menggunakan data yang diperoleh dari instrumen wawancara dan dokumentasi yang terpublikasi. Analisis data menggunakan analisis konten dan tematik dengan bantuan aplikasi NVivo 12 Pro. Hasil penelitian menunjukkan bahwa pendekatan self enlightened interest mendominasi motivasi pengungkapan laporan Kitabisa.com. Penelitian ini merekomendasikan pengungkapan tentang deskripsi kampanye, publikasi dan klarifikasi, rincian laporan setiap kampanye, time limit pengungkapan, rekap dan rencana penggunaan dana, interaksi antara donatur dan pengkampanye, serta dokumen visual, untuk dapat menurunkan informasi asimetris. Implikasi praktikal atas penelitian ini antara lain dapat menjadi bahan evaluasi dari situs online crowdfunding atas pengungkapan yang perlu ditambahkan, memberikan pertimbangan pada regulator sebagai untuk menyusun persyaratan pengungkapan donasi online berbasis crowdfunding, dan mengedukasi donatur dalam berdonasi.
This study aimed to understand the degree of accountability related to disclosure of online donation crowdfunding report and provide some recommendation for adequate disclosure of crowdfunding online donation from stakeholder. This study is motivated by the fact that cyber scam of online donation increased and absence spesific regulation about donation crowdfunding from regulator to mitigate. This fact generate big question from donors, where is my money go? This study are driven by a question on what motivates company in disclosing online donation crowdfunding report and how company disclose their report that is adequate to donors. Signaling theory and stakeholder theory are applied in this study. Two different approaches to asses motivation of online donation crowdfunding disclosure, such as the self enlightened interest consider as ethical business and genuine accountability as mandatory business. Kitabisa.com choosen as single unit analysis for this study. This study employ mixed method with content and thematic analysis processed by Nvivo 12 pro. Interview and archived documentation such as Audited financial report, online giving report and press release from are applied as intruments data. It is found that self enlightened interest still dominant and play important role in Kitabisa.com disclosure report. Recommendations for disclosure from donors to answer where is their money go such as campaign detail description, publication or clarification, campaign detail financial report, time limit for disclose campaign report, recap or plan for funding utilization, interaction between donors and campaigner and add visual document to reduce assymetri information and strength stakeholder engagement. Implication practical from this study are to evaluate donation online crowdfunding disclosure, give consideration for regulator to create specific mandatory regulation for donation crowdfunding, and educate donors before giving donation in online crowdfunding. |
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