Academy of Accounting and Financial Studies Journal (Print ISSN: 1096-3685; Online ISSN: 1528-2635)


Accountability in Stakeholders Perspective: Views from State University of Jakarta with a Phenomenological Approach

Author(s): Indra Pahala, Made Sudarma, Sutrisno, Rosidi

State University of Jakarta is one of universities which have the entity of public service (BLU) status. It is focused on financial aspects or paired into financial accountability. It is studied from stakeholders to obtain the meaning of financial accountability and how is their experience in giving the meaning of financial accountability. The purpose of this study is to ask, to listen respondense’s explanation through unstructured indept interview, to explore, to map themes relate to the theme of study, to group sub-themes, then to analyze and the main thing is to understand how the meaning accountability is constructed by stakehoders in Faculty of Economic UNJ. It is worth to conduct further research towards agensification concept and its pillars in the contex of universities which have BLU status. This study is using interpretive paradigm approach and transedence phenomenology by Edmund Hussrl. Researcher conducted interiew toward 20 internal and external stakeholders on March 2015. The results of this study are accountability as obligation, accountability as financial report, and accountability as control and audit. This study is expected to be used by university leaders at any level, to be able to make something creative, innovative, and visionary especially in improving the accountability of services to all stakeholders mainly to the students.

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