Akuntabilitas pengelolaan dana organisasi mahasiswa sebagai praktik anti-korupsi

Abstract

Student organizations are understood as spaces for learning leadership, responsibility, and financial governance that require administrators to manage funds in an orderly, transparent, and accountable manner. This study uses a descriptive qualitative method with a literature review approach. Data were obtained from journals, scientific articles, and academic documents relevant to accountability, transparency, student organization fund management, governance, and anti-corruption education. The results show that accountability in student organization fund management is reflected through budget planning, transaction recording, accountability report preparation, information transparency, and internal supervision. Transparency mechanisms are carried out through periodic reporting, openness of financial documents, accountability forums, the use of digital media, and the involvement of members and advisors in supervision. Accountability serves as an anti-corruption practice because it limits the abuse of authority, reduces opportunities for fund manipulation, and builds a culture of honesty, integrity, discipline, and responsibility within student organizations. Therefore, accountable fund management not only strengthens members’ trust but also becomes a medium for character education that encourages students to practice transparent, ethical, and anti-corrupt behavior consistently and measurably in every student organization activity.