Pengelolaan Yayasan Menurut Asas Keterbukaan Dan Akuntabilitas (Studi Pada Yayasan Kemanusiaan Di Aceh)

Abstract

Implementation of foundation management rests on the principles of openness and accountability in relation to efforts to prevent misuse of foundation institutions. In Aceh, there are numerous of foundations that are active in the social and humanitarian, and educational fields. However, in reality not all of them have fully applied the principles of openness and accountability as regulated in Paragraph 4 (four) of the General Explanation of the Foundation Law. The purpose of this study is to find out and explain the foundation’s civil liability if it does not fully implement the principles of openness and accountability. This research uses normative legal research and empirical legal research. The results revealed that the implementation of the principles of accountability and openness is the responsibility of the foundation as stipulated in the Foundation Law and its Articles of Association. When the principle is not implemented by the foundation’s organs, then it is categorized as an act that is contrary to the Articles of Association and negligence in carrying out its duties. So that the legal consequences arising from these actions the foundation can be submitted to the court for a request for an examination.