GOVERNANCE OF SOCIAL ASSISTANCE FUNDS IN NON-PROFIT ORGANIZATIONS: AN ANALYSIS OF ACCOUNTABILITY, TRANSPARENCY, AND COMPLIANCE WITH ISAK 35

Abstract

This study aims to analyze the governance of social assistance funds at the Muhammadiyah Children Center (MCC) KH. Ms Mansur Malang City, especially from the aspects of accountability, transparency, effectiveness, efficiency, and compliance with ISAK 35. The study used a descriptive qualitative approach. Data were obtained through interviews, observations, and documentation of the fund management process that has been running starting from collection, recording, planning use, program implementation, reporting, to evaluation. Accountability has been supported by recording transactions and approval of certain expenses, while effectiveness is seen from the use of funds for education, health, operational, and foster care needs. Efficiency is also quite good because assistance in the form of goods can reduce cash expenditures. However, several obstacles were still found, namely recording that has not been fully carried out in real time, incomplete transaction evidence, reports to donors that are not routine, and the lack of full implementation of ISAK 35. These conditions indicate that the governance of social assistance funds at MCC is running, but still needs to be strengthened, especially in the administration system, transparency to external parties, manager competence, and the quality of financial reporting.