Analisis Sistem Pengendalian Internal pada Organisasi Nirlaba AIESEC Indonesia dalam Perspektif Etnografi
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Abstract
Penelitian ini bertujuan menganalisis praktik sistem pengendalian internal (SPI) pada organisasi nirlaba AIESEC Indonesia dalam perspektif etnografi. Penelitian menggunakan pendekatan kualitatif dengan metode etnografi melalui observasi partisipatif, wawancara mendalam, dan analisis dokumen terhadap pengurus AIESEC Indonesia. Hasil penelitian menunjukkan bahwa SPI tidak hanya dijalankan melalui mekanisme formal seperti pemisahan tugas, audit, standar operasional, dan kebijakan organisasi, tetapi juga melalui praktik sosial yang terbentuk dari nilai dan budaya organisasi. Nilai-nilai AIESEC, seperti Demonstrating Integrity dan Acting Sustainably, terinternalisasi dalam proses pengambilan keputusan, budaya umpan balik, komunikasi terbuka, serta mekanisme pengawasan informal yang saling melengkapi dengan pengendalian formal. Penelitian juga menemukan bahwa akuntabilitas dalam organisasi tidak semata diwujudkan melalui kepatuhan terhadap prosedur, tetapi melalui hubungan sosial yang mendorong transparansi, tanggung jawab, dan kepercayaan. Kepercayaan publik dibangun melalui konsistensi antara nilai organisasi, praktik kerja, dan dampak yang dihasilkan, bukan hanya melalui pelaporan formal. Temuan ini memperluas pemahaman mengenai SPI sebagai praktik sosial yang dipengaruhi oleh nilai, budaya, dan interaksi antaranggota dalam organisasi nirlaba berbasis relawan.
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