Implementasi Model Audit Pertanggungjawaban Sosial Berbasis Human-Centered Design pada Organisasi Sektor Publik

Authors

  • Priyo Suprobo Fakultas Teknik Universitas Widya Kartika, Jl. Sutorejo Prima Utara II/No. 1, Surabaya 60113
  • Diana Suteja Fakultas Teknik Universitas Widya Kartika, Jl. Sutorejo Prima Utara II/No. 1, Surabaya 60113
  • Soegeng Soetedjo Pascasarjana Ilmu Akuntansi, Fakultas Ekonomi, Universitas Airlangga Surabaya, Jl. Airlangga No. 4-6, Surabaya 60286
  • Basuki , Pascasarjana Ilmu Akuntansi, Fakultas Ekonomi, Universitas Airlangga Surabaya, Jl. Airlangga No. 4-6, Surabaya 60286

DOI:

https://doi.org/10.9744/jak.16.1.33-42

Keywords:

Social audit, human-centered design, organization, public sector, model.

Abstract

Previous research has resulted the Model of Audit for Social Accountability based on Human-Centered Design, which is hereinafter referred to HCD. The present study aims to obtain the alternative audit approaches that are more simple, effective, and suitable in connecting people with public sector organizations. Thus, the present study intends to test the model by implementing it in public sector organizations. The research approach is to test the implementation of the audit model in real terms in the field. Feedback on implementation test is conducted by the qualitative approach. Sampling was done by purposive sampling and the public sector organizations studied were CV. Aidrat & General Store of Pondok Pesantren Sunan Drajat Lamongan, Hospital RSAB Soerya Sidoarjo and the University of Widya Kartika Surabaya. These organizations were selected based on the type of public sector organizations covering the business units under religious organizations, health organizations, and educational institutions. On the other side, they are also determined by the willingness to cooperate and the area represented. In the assessment, the results of the audit to the criteria of social responsibility and a legal formal institutional aspect in the preliminary survey show that the University of Widya Kartika and RSAB Soerya have good performance, while CV. Aidrat has an acceptable performance. In terms of internal control, all of these organizations have an acceptable performance, while in terms of social responsibility programs, CV. Aidrat and RSAB Soerya have a good performance.

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Published

2014-06-01

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Articles