Akuntanbilitas dan Transparansi LSM dalam Proses Transformasi Sosial sebagai Jawaban Tuntutan Reformasi

Abstract

The freedom of expression become a familiar phenomenon found in Indonesia due to the efforts of the New Order regime transition to democracy with the transformation of civil society actors as a driving force, so that the emerging diverse forms of NGOs that are part of the Non Government Organization. Writing this article rests on the phenomenon of being implicated in the NGO, aims to identify how NGOs can be managed by an accountable organization in the eyes of financiers and wider community who have worked with him and is a crucial issue. The issue of accountability is inseparable from the development of public accounting practices in Indonesia. Mutilations, journalizing, and budget is the main menu in Accounting system that always arise. Based on this, this study provides practical guidance through perspektiv Interpretive approach for public society for NGOs. So it is important for NGOs to follow the financial reporting provisions required under GAAP Nonprofits issued by IAI as the preparation of the audit process and public accountability. Public accountability is valuable asset and the main requirements of the organization that carries social transformation process as a form of Reformation.