TRANSPARANSI DAN AKUNTABILITAS LAPORAN PENGELOLAAN DANA PADA YAYASAN NURUL HAYAT

Abstract

This research aims to determine the process of transparency applying and accountability in the funds
management in Nurul Hayat Foundation through activities that include: Fund management planning,
Implementation of fund management, Reporting of fund management and Accountability of fund management.
The research method that been used is descriptive with qualitative approach. Resource persons in this research
consisted of several speakers including Manager HRD, Finance Manager, and Financial Staff. The data
collection techniques used in the form of interviews, observation and documentation analysis. The data analysis
technique is done by organizing data, simplification of data, the data analysis process and result of
interpretation. The results of this research indicates that Nurul Hayat Foundation has implemented the
transparency and accountability in the funds management in fiscal year of 2017. In general, transparency and
accountability in Nurul Hayat Foundation has been running well, although there are still some weaknesses that
still need to be improved. According to the research results analysis shows that for the planning, implementation
and reporting of fund management, it has shown the existence of transparent and accountable management,
while the accountability of physical fund management has shown transparent and accountable implementation.
Keywords: Transparency, accountability, fund management.