Akuntabilitas dan Transparansi Pelaporan Keuangan Tahun ( 2017-2018) Masjid Agung Jami' Malang

The purpose of the reseach to determine the meaning of accountability and transparency of the financial statements of the Agung Jami mosque in Malang. This research uses descriptive research with qualitative data analysis which took the location of the research at the Great Mosque of Jami Malang. Data obtained through documentation and interviews with 15 informants namely 4 management, 1 treasurer, and 10 worshipers. The results of the study concluded that the Great Mosque of Jami 'Malang has not fully implemented the financial report components in PSAK 109. The principles of accountability and transparency are good enough to be applied, but there are still not yet implemented namely the principle of policy accountability and the principle of transparency regarding the existence of information that is easily understood and accessed