Pembelajaran Konsep Akuntabilitas Laporan Keuangan Organisasi Nirlaba pada Remaja Madiun Berbagi
DOI:
https://doi.org/10.51278/aj.v5i1.562Abstract
The high level of environmental uncertainty and instability faced by various organizations requires a good planning system from any perspective. Even though as a non-profit organizations such as religious organizations, foundations or educational institutions, they still deal with finances because they have a budget, pay for organizational needs, and other financial matters. As a non-profit organization, Remaja Madiun must make accurate financial reports and provide the information to users of these financial reports, namely donors. This report is a transparent form of non-profit organization accountability for the use of its funds. The role of accounting here is to facilitate financial management in its function as a planning, monitoring and decision-making tool. Through qualitative research methods, Remaja Madiun Berbagi has shown their accountability from presenting activity reports, cash flow reports, to their organizational financial reports in accordance with PSAK 45 including the RAB along with their realization and achievements. This shows the responsibility of Remaja Madiun Berbagi as a non-profit organization.
Keywords: Accountability, Non-Profit Organization, Learning Accountability
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