Accountability and Transparency : Application of Good Educational Governance

Aims of research is to determine the quality of financial management at the madrasah tsanawiyah in the region of the office Ministry of Religious Affairs Bandung district. The issue is how much influence the accountability and transparency to madrasah financial management at public madrasah Tsanawiyah in Bandung district. The method used is survey method explanative with quantitative data analysis, data collection techniques conducted through questionnaires and document review and interviews. The results showed about madrasah financial management in the Ministry of Religious Affairs Office of Bandung district, as follows: 1. the magnitude of the relationship simultaneous between X1 and X2 to Y is high which 0.768. While the contribution together variables X1 and X2 to Y by 59%. The results of descriptive analysis of the variable Y, the most powerful indicator of the organization and coordination of 83.36% while the lowest indicator is 77.99% for controls; 2. The relationship variable X1 on Y is 0.762 while the contribution of variables X1 to Y by 58.1%. The testing of hypothesis saw that significantly affects the accountability to financial management. The results of descriptive analysis of the variables X1, the most powerful indicator is periodic and annual financial statements of 82.31% while the weakest indicator is the quality of the preparation of APBM of 66.85%; 3. The relationship variables X2 to Y is 0.636 while the contribution of variables X2 to Y by 40.4%. The testing of hypothesis saw that significantly influences the transparency to financial management. The results of descriptive analysis on the variables X2, the most powerful indicator is the assurance of integrity by 81% while the weakest indicator is the availability of information to the public at 68.81%; 4. In general it can be concluded that the accountability and transparency of financial management in the Ministry of Religious Affairs Office of Bandung district has been running well but there needs to be increased to achieve the expected results.