MEKANISME PERTANGGUNGJAWABAN PENGELOLAAN KEUANGAN OBJEK WANA WISATA COBAN PARANG TEJO MALANG

Abstract

The research aimed to find out aims to determine how the mechanism of financial management accountability and the role of accounting in supporting the accountability of the management of Coban Parang Tejo Tourism. This study uses a qualitative approach with a case study method, the data analyzed are documents and interviews with the Perhutani Corporation and its partners namely LMDH Wono Lestari from Princi Hamlet, Gadingkulon Village, Dau District, Batu City and investors who manage tourist attractions, namely CV. Rizky The results of this study indicate that the accountability delivered by the treasurer of BKPH Kepanjen is not in accordance with the dimensions of accountability and transparency dimensions. In the application of the transparency dimension, namely disclosure in the field, such as the routine accountability delivered by BKPH Kepanjen every month. But it is not enough to be concluded transparent because it does not meet the informative dimension. From interviews conducted by several informants, it was found that accounting applied in tourism objects was still low. The role of accounting is increasingly expanded by using reporting that can develop the reality of tourism management, which in turn can encourage the realization of transparency and accountability.
Keyword: accountability mechanism, accountability, transparancy