ANALISIS SISTEM KEUANGAN DIGITAL DAN MEKANISME TRANSPARANSI PENGURUS ORGANISASI NIRLABA

Abstract

This study aims to analyze the implementation of the digital financial system and internal control mechanisms in mitigating information asymmetry, to explore the strategies employed by the management in providing information disclosure to support social auditing by the congregation, and to explain the impact of reporting accountability and program realization on the sustainability of the nonprofit organization at Masjid An-Nashr Bintaro Sektor 5. This study employs a qualitative approach with an interpretive paradigm and a descriptive case study design, with primary data obtained through in-depth interviews with the foundation's management and finance staff as internal informants, semi-structured interviews with active congregation members as external informants, as well as field observation and documentation, which were then analyzed using the Miles and Huberman interactive model and verified through source triangulation. The results indicate that the mitigation of information asymmetry is carried out through three layers of mechanisms, namely the digitalization of record-keeping with segregation of duties, the standardization of written accounting policies, and a tiered governance structure, while information disclosure strategies are already available through various formal channels. This study contributes empirical evidence that, unlike the document-based verification assumed in prior nonprofit transparency literature, social auditing in religious nonprofit organizations can take the form of direct sensory verification. These findings indicate that social auditing in religious nonprofit organizations takes place through physical observation and direct experience rather than formal document verification, so that the management needs to expand its financial reporting publication channels to be more inclusive of the entire congregation.