No abstract

The Indonesian government and several other non-profit organizations have received many foreign grants, one of which is the Global Fund AIDS Tuberculosis and Malaria (GFATM) grant. As an institution that receives a Sub Recipient TB Care of ‘Aisyiyah East Java grant, it has an absolute obligation to account for the funds received, one of which is an accountable financial report. However, achieving accountability is not easy, you have to go through a long process with strict terms and conditions from donors. Because this sometimes makes institutions and even providers of financial reports such as accountants feel bored and accountability is increasingly difficult to realize. Factors of human resources, tasks and the environment are the benchmarks for an accountant of foreign grants to have a strong view of the perception of accountability. The purpose of this study is to determine the perception of accountants in assessing financial statement accountability as an expense or an asset. This study uses a qualitative method with an emphasis on interviews. The results of the study show that the accountability of financial statements is considered an intangible asset because apart from the benefits of funds for the beneficiaries of the grant, there are also non-financial benefits for the implementers of the grant, including the financial staff. The finance staff not only benefited from intangible wealth in improving the quality of the accounting field, but also gained a general understanding of TB health and extensive networking with various sectors.

Two factors that affect consumer satisfaction include personal and situational factors, such as consumer behavior while exploring the tourist attraction. Bad behavior exhibited by some consumers, if not handled properly, will affect consumer satisfaction because the other visitors feel disturbed. Hence, the tourist attraction manager needs to give education to their visitors. This study analyzed the implementation of consumer education in the service system, including input, process, and output. This study was conducted at Ledok Sambi Tourist Village, Sleman Regency, where the managers and staff of this tourist village are the subjects of this particular research. This study also measured the visitors’ perception of the service system applied in such tourist attractions Data collecting methods were in-depth interviews, observation, and documentation. This study was a case study, where the scope of the study focused only but comprehensively on one case, namely consumer education. The analysis applied was a descriptive approach with an interactive model, where this approach was used to interpret, deduct the conclusion, and validate data using a triangulation model. The study results showed that giving education to the visitors in the service system will help boost consumer satisfaction as expected. The visitors can follow the applicable rules and regulations, where they voluntarily follow the rules and disciplines and are aware to preserve environmental sustainability. Hence, all visitors can enjoy clean, fresh, and comfortable natural tourist destinations. The managers of Ledok Sambi Tourist Village implement consumer education to the tourists by optimizing the tourism competence of all staff, improving available resources, and cooperating with some waste management vendors. The education model given to the visitors includes raising their awareness of cleanliness, rules, and environmental sustainability. Meanwhile, the expected output of this education includes disciplined behaviors and a caring attitude for the environment during their visit to Ledok Sambi.

Research Purposes. This study aims to produce research on the development of new products of NGO accountability. This study describes the implementation and accounting treatment of foreign grants The Global Fund AIDS Tuberculosis and Malaria (GFATM) in Sub Recipient TB Care ‘Aisyiyah Jatim (SR). Research Methods. This study uses qualitative methods with data triangulation instruments. Research Result and Findings. The results showed that GFATM grant accounting process and accountability is very systematic, structured, complete and strict. Accountability can be realized from a helping behavior and providing NGO accounting education from the academic level. The implementation of foreign grant accounting and NGO accountability in this study is very important both empirically and theoretically as a reference for NGO managers, foreign grant activists and new knowledge from academics. Beneficiaries can prepare accounting and accountability of non-profit organizations properly and correctly.