INTERAKSI KOMUNITAS ONLINE DALAM MERESPONS AKUNTABILITAS DAN TRANSPARANSI DONASI ONLINE

(STUDI NETNOGRAFI)

Authors

DOI:

https://doi.org/10.31959/jm.v15i2.3938

Abstract

Introduction: This study aims to understand the responses of the online community toward the accountability and transparency practices of online donations mediated by the streamer figure Windah Basudara through the YouTube and Instagram platforms.
Methods: This study employs a qualitative approach using the netnography method, in which data were collected in a lurker (passive) manner. The data were analyzed through the stages of Coding, Noting, and abstracting to capture collective meaning patterns that developed within community interactions.
Results: The findings reveal that community responses are not homogeneous, but rather encompass appreciation, emotional admiration, respect, critical attitudes, curiosity regarding the donation flow, social aspirations, and emotional attachment to the streamer figure. These findings indicate that accountability and transparency in online donation practices are not solely constructed through formal reporting but also through dialogic interaction, openness to questions, and the emotional relationships continuously established between the streamer and the community. This study contributes to broadening the understanding of social accountability in the context of online donation fundraising conducted by influencers, by positioning the online community as an active actor in shaping, testing, and negotiating the meanings of accountability and transparency.

Keywords: Accountability; Donations; Influencers; Streamers; Transparency.

References

Abidin, A. K. (2021). Teori-Teori Etika (Riview Buku Etika Karya K. Bertens).

Abidin, C. (2016). “Aren’t These Just Young, Rich Women Doing Vain Things Online?”: Influencer Selfies As Subversive Frivolity. Social Media And Society, 2(2). Https://Doi.Org/10.1177/2056305116641342

Agung Parasetia, Andini Putri Lstari, Elok Anjelika, Sitti Wardaniah, & Yohanes Ari Kuncuroyakti. (2025). Analisis Isi Komentar Pada Media Sosial Instagram @Habisnonton. Bridge : Jurnal Publikasi Sistem Informasi Dan Telekomunikasi, 3(4), 01–10. Https://Doi.Org/10.62951/Bridge.V3i4.677

Al-Khasawneh, M., Al-Haddad, S., Sharabati, A. A. A., Al Khalili, H. H., Azar, L. L., Ghabayen, F. W., Jaber, L. M., Ali, M. H., & Masa’deh, R. (2023). How Online Communities Affect Online Community Engagement And Word-Of-Mouth Intention. Sustainability (Switzerland), 15(15). Https://Doi.Org/10.3390/Su151511920

Amalia, N., Lubis, D., & Muthohharoh, M. (2021). Faktor-Faktor Yang Mempengaruhi Milenial Berdonasi Online Melalui Crowdfunding Platform: Studi Pada Kitabisa.Com. Adzkiya : Jurnal Hukum Dan Ekonomi Syariah, 8(02), 181. Https://Doi.Org/10.32332/Adzkiya.V8i02.2338

Amelia, S. R., & Dewi, M. K. (2021). How A Nonprofit Organization Delivers Online Accountability Through Social Media. International Review On Public And Nonprofit Marketing, 18(3), 317–334. Https://Doi.Org/10.1007/S12208-021-00274-7

Arianto, B. (2023). Tata Kelola Media Sosial Sebagai Institusionalisasi Praktik Akuntansi Dalam Pengelolaan Dana Desa Di Indonesia. Akuntansi Dan Teknologi Informasi, 16(2), 106–127. Https://Doi.Org/10.24123/Jati.V16i2.5644

Artamevia, R., Effendi, P., & Putri, D. (2025). Analisis Faktor Yang Mempengaruhi Donatur Dalam Menyalurkan Donasi Program Gerakan Koin Adara Relief International (Studi Kasus Masyarakat Kecamatan Bojongsari, Depok). Great: Jurnal Manajemen Dan Bisnis Islam, 2(1), 34–45. Https://Doi.Org/10.61111/Great.V2i1.812

Athifah, A., Bayinah, A. N., & Bahri, E. S. (2018). Pengaruh Akuntabilitas Publik Dan Transparansi Laporan Keuangan Terhadap Kepercayaan Donatur Pada Yayasan Pppa Daarul Qur’an Nusantara. Perisai : Islamic Banking And Finance Journal, 2(1), 54–74. Https://Doi.Org/10.21070/Perisai.V2i1.1496

Audrezet, A., De Kerviler, G., & Guidry Moulard, J. (2020). Authenticity Under Threat: When Social Media Influencers Need To Go Beyond Self-Presentation. Journal Of Business Research, 117, 557–569. Https://Doi.Org/10.1016/J.Jbusres.2018.07.008

Azizah, N., Hasbi, S., & Yetty, F. (2021). Pengaruh Brand Awareness, Transparansi, Dan Kepercayaan Terhadap Keputusan Menyalurkan Zis Di Kitabisa.Com. Jurnal Ekonomi Syariah Pelita Bangsa, 6(02), 111–125. Https://Doi.Org/10.37366/Jespb.V6i02.241

Beeri, I., Uster, A., & Vigoda-Gadot, E. (2019). Does Performance Management Relate To Good Governance? A Study Of Its Relationship With Citizens’ Satisfaction With And Trust In Israeli Local Government. Public Performance And Management Review, 42(2), 241–279. Https://Doi.Org/10.1080/15309576.2018.1436074

Bitektine, A., & Haack, P. (2015). The “Macro” And The “Micro” Of Legitimacy: Toward A Multilevel Theory Of The Legitimacy Process. Academy Of Management Review, 40(1), 49–75. Https://Doi.Org/10.5465/Amr.2013.0318

Christensen, T., & Lægreid, P. (2020). Balancing Governance Capacity And Legitimacy: How The Norwegian Government Handled The Covid-19 Crisis As A High Performer. Public Administration Review, 80(5), 774–779. Https://Doi.Org/10.1111/Puar.13241

Erfiati, R. D., & Helfi, Y. (2023). Analisis Pemasaran Digital: Strategi Konten Live Streaming Tiktok Untuk Memasarkan Produk Affiliate. Innovative: Journal Of Social Science Research, 3, 3400–3412. Https://J-Innovative.Org/Index.Php/Innovative/Article/View/3848

Etter, M., Ravasi, D., & Colleoni, E. (2019). Social Media And The Formation Of Organizational Reputation. Academy Of Management Review, 44(1), 28–52. Https://Doi.Org/10.5465/Amr.2014.0280

Firsanty, F. P., Amanatin, E. L., & Adiansah, W. (2025). Simbol, Makna, Dan Solidaritas: Strategi Digital Komunitas Urban Di Indonesia Dalam Membangun Eksistensi Di Instagram. Media Pemikiran & Aplikasi, 19(1), 66–77. Https://Doi.Org/10.24815.Jsu.V19i1.46255

Harris, E. E., & Neely, D. (2021). Determinants And Consequences Of Nonprofit Transparency. Journal Of Accounting, Auditing & Finance, 36(1), 195–220. Https://Doi.Org/10.1177/0148558x18814134

Hidayanto, S., Zakiah Tofani, A., Pratiwi, A. P., Rahmah, S., Alfurqaan, D., & Christian, P. (2022). Media Influencer Sebagai Aktor Dalam Crowdfunding Di Media Sosial. Jurnal Komunikasi, Masyarakat Dan Keamanan (Komaskam), 4.

Irawati, S., Hayat, A., & Said, L. R. (2023). Accountability, Transparency, And Participation In The Indonesian Government Organisations: A Systematic Literature Review.

Kim, D. Y., & Kim, H. Y. (2021). Trust Me, Trust Me Not: A Nuanced View Of Influencer Marketing On Social Media. Journal Of Business Research, 134, 223–232. Https://Doi.Org/10.1016/J.Jbusres.2021.05.024

Kozinets, R. V., & Gambetti, R. (2020). Netnography Unlimited (R. V. Kozinets & R. Gambetti, Eds.). Routledge. Https://Doi.Org/10.4324/9781003001430

Kurniawan, A., Wijoyo, S., Suhariadi, F., & Amiati, M. (2023). Strategic Public Relations For Strengthening Public Trust In Government. International Research Journal Of Business Studies (Irjbs), 18(1). Https://Doi.Org/Https://Doi.Org/10.21632/Irjbs.18.3

Kuswati, Y., Kusmayadi, D., & Pratomo, H. W. (2025). Maintaining Public Trust And Reputation In The Digital Age. Ijess International Journal Of Education And Social Science, 6(1), 133–138. Https://Doi.Org/10.56371/Ijess.V6i1.432

Lin, Y., Yao, D., & Chen, X. (2021). Happiness Begets Money: Emotion And Engagement In Live Streaming. Journal Of Marketing Research, 58(3), 417–438. Https://Doi.Org/10.1177/00222437211002477

Lou, C., & Yuan, S. (2019). Influencer Marketing: How Message Value And Credibility Affect Consumer Trust Of Branded Content On Social Media. Journal Of Interactive Advertising, 19(1), 58–73. Https://Doi.Org/10.1080/15252019.2018.1533501

Mubarok, I. S., & Idris, M. (2022). Penerapan Indikator Transparansi Dalam Website Donasi Online. Universitas Islam Indonesia, 31, 9.

Noor, A., Afif, A.-S. M., Wulandari, D., & Azmi, M. F. (2025). Legal Frameworks, Transparency, And Oversight: Ensuring Public Confidence In Online Donation Platforms. Indonesian State Law Review, 8(2), 184–204. Https://Doi.Org/Https://Doi.Org/10.15294/Islrev.V8i2.25429

Novie Andriani Zakariya, Nur Vivi Fidyaningrum, Nur Hayati Sufi, Salma Nabila, & Razan Rafi Nashifan. (2025). Implementasi Transparansi Laporan Keuangan Melalui Media Sosial Instagram Pada Lazisnu Wonocolo Surabaya. Mamen: Jurnal Manajemen, 4(1), 15–28. Https://Doi.Org/10.55123/Mamen.V4i1.4437

Nurdiani, T., Rahmawati, D., Pogo, T., Raudhiah, N., Abu Bakar, B., Tinggi, S., Syariah, I., & Wafa, A. (2025). Financial Transparency And Accountability In Nonprofit Organizations: A Systematic Literature Review. In Itqan: Journal Of Islamic Economics (Vol. 4, Number 2). Https://Journal.Itqanpreneurs.Com/Index.Php/Itqan/Index

Nursetiana, H., Pangestu, F. R., & Aji, G. (2024). Peran Sistem Informasi Akuntansi Dalam Pengelolaan Dana Infak. Budgeting: Jurnal Akuntansi Syariah, 5(1), 01–19. Https://Doi.Org/10.32923/Bdg.V5i1.4482

Parr, C. S. (2025). Does Social Media Undermine Trust? Institutional Trust In Civil Society And Governance Institutions. Journal Of Public Policy. Https://Doi.Org/10.1017/S0143814x25100834

Pranata, E. O., Sajjad, M., Azra, U., & Fadhilah, N. (2025). Promoting Islamic Charitable Donations: Insights From Palembang. Jihbiz: Global Journal Of Islamic Banking And Finance, 7(2), 2025. Https://Doi.Org/Https://Doi.Org/10.22373/Mgr8yv73

Putra, T. W., Abidah, N., Khaerunnisa, U., & Risma. (2022). Pengaruh Brand Awareness, Transparansi Dan Kepercayaan Dalam Menyalurkan Zis Di Aplikasi Kitabisa.Com. Madinah: Jurnal Studi Islam, 9(2), 184–205. Https://Doi.Org/10.58518/Madinah.V9i2.1381

Rabbani, F. Z., & Wati, R. (2023). Komunitas Dan Interaksi Penonton Pada Siaran Langsung Di Kanal Youtube Naplive. Humanus : Jurnal Sosiohumaniora Nusantara, 1(3), 406–415. Https://Doi.Org/10.62180/7x0vdr35

Rahmah, L., & Nor, W. (2025). Building Community Trust: The Effect Of Accountability, Transparency, And Community Participation In Village Fund Management. Jurnal Ilmiah Akuntansi Kesatuan, 13(6), 2087–2102. Https://Doi.Org/10.37641/Jiakes.V13i6.4169

Rayyani, W., & Muchran, M. (2022, September 13). What About Transparency And Accountability In Charity Activist Community: A Study Of Interpretive Netnography. Https://Doi.Org/10.4108/Eai.10-8-2022.2320921

Rhamadhani, R., & Edeh, F. (2024). Citizen Participation And Digital Governance In Public Sector Accountability. Sinergi International Journal Of Accounting & Taxation, 4(2), 200–210.

Roberts, J. (2018). Managing Only With Transparency: The Strategic Functions Of Ignorance. Critical Perspectives On Accounting, 55, 53–60. Https://Doi.Org/10.1016/J.Cpa.2017.12.004

Robiansyah, F., Fitri, G. N., Daffa Pramudya, M., & Putri, V. P. (2025). Monetisasi Empati Dalam Live Streaming Tiktok : Analisis Hukum Ekonomi Islam. Jurnal Penelitian Ekonomi Akuntansi (Jensi, 9, 125–136.

Saputri, N. A. (2025). Akuntabilitas Dalam Dimensi Historis : Memaknai Akuntabilitas Dari Cerita Candi Penataran. Riggs: Journal Of Artificial Intelligence And Digital Business, 4(2), 2976–2980. Https://Doi.Org/10.31004/Riggs.V4i2.960

Setiawan, R. F., & Lestari, M. T. (2025). Channel: Jurnal Komunikasi Humor Content And Media Credibility: An Analysis Of Audience Engagement On The Instagram Account @Simamaungcom. Channel: Jurnal Komunikasi, 13(2), 199–209. Https://Doi.Org/10.12928/Channel.V13i2.1375

Siregar, J. T. T., & Jakaria. (2022). Analisis Pengaruh Komunitas Online Dan Media Sosial Terhadap Kepercayaan Melalui E-Wom. Jurnal Sosial Dan Sains, 2(3), 465–472. Https://Doi.Org/10.59188/Jurnalsosains.V2i3.373

Sriwinarti, N. K., & Sokarina, A. (2023). Interpreting Right Of Accountability From The Dimensions Of Obligation The Piodalan Fund. Jae (Jurnal Akuntansi Dan Ekonomi), 8(1), 1–10. Https://Doi.Org/10.29407/Jae.V8i1.19372

Yunanda, A., & Rojuaniah. (2025). Pengaruh Keterikatan Emosional Dan Interaksi Parasosial Terhadap Niat Beli Melalui Mediasi Electronic Word Of Mouth. Jurnal Mahasiswa Manajemen Dan Akuntansi, 45(2). Https://Doi.Org/10.30640/Jumma45.V4i2.5144

Zhang, Y., & Yang, F. (2021). Corporate Social Responsibility Disclosure: Responding To Investors’ Criticism On Social Media. International Journal Of Environmental Research And Public Health, 18(14), 7396. Https://Doi.Org/10.3390/Ijerph18147396

Zulfathurrahmah, Baehaqi, A., & Jatmiko Wahyu Prabowo, T. (2024). Accountability Of Islamic Non-Governmental Organizations In Indonesia: A Netnographic Study. Jurnal Akuntansi Terapan Indonesia, 07, 1–68. Https://Doi.Org/10.18196/Jati.V7i1.215

Downloads

Published

2026-06-29

Citation Check