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The research aims to detect and understanding accountability of organization existence YLPMD Lampung with governance paradigm. This research use qualitative method with grounded research approaches with reason is to build theory that start from data. The research finding shows that YLPMD Lampung to carry out accountability organization existence passes some mechanisms, they are: 1). Clarifying guiding philosophy, vision and mission, and goal; 2). Improving certainty and law status clarity; 3). Actuating organization chart based on program; 4). Improving democratic leadership pattern; and 5). Strenghening decision making mechanism and responsibility. The result of this study also provides information that through the implementation of mechanism have been closer NGOs YLPMD Lampung on values such as trust, responsiveness, healthy organization climate, legality and public legitimacy, clarity direction of the organization, rules and laws, and the acceptance of stakeholders and the public. As the research findings, this study proposed a proposition that when the NGO implementing the mechanism of accountability through clarifying guiding organizational philosophy, vision, mission and goals with the foundation of the real problems of society; legal status, structure, functions, and relations between structure–based focus of the work; strong leadership the ideology of civil society, networks, and togetherness; and decision-making mechanisms, and accountabilit. The NGOs can make use accountability values such as trust, responsiveness, healthy organizational climate, legality and public legitimacy, clarity direction of the organization, rules and laws, and stakeholders and public acceptance”. Keyword :  governance, accountability, NGO Penelitian ini bertujuan untuk mengetahui dan memahami akuntabilitas keberadaan Ornop YLPMD Lampung dengan paradigma governance. Penelitian ini menggunakan metode kualitatif dengan pendekatan grounded research dengan alasan untuk membangun teori, khususnya teori substantif, yang berasal dari data. Hasil penelitian ini memperlihatkan bahwa akuntabilitas eksistensi organisasi YLPMD Lampung yang diwujudkan melalui mekanisme: 1). Kejelasan guiding philosophy, visi, misi dan tujuan organisasi; 2). Kejelasan status hukum organisasi; 3). Kejelasan struktur organisasi, fungsi dan relasi antar struktur organisasi; 4). Aturan formal kepemimpinan  dalam organisasi; dan 5). Aturan dan pelaksanaan mekanisme pengambilan keputusan dan pertanggungjawaban. Hasil penelitian ini juga memberikan informasi bahwa melalui pelaksanaan mekanisme-mekanisme telah mendekatkan Ornop YLPMD Lampung pada nilai-nilai seperti trust, responsiveness, iklim berorganisasi sehat, legalitas dan legitimasi publik, kejelasan arah organisasi, rule and laws, dan penerimaan stakeholders dan masyarakat. Sebagai temuan penelitian, studi ini mengajukan suatu proposisi bahwa ketika Ornop menjalankan mekanisme akuntabilitas keorganisasian melalui kejelasan guiding philosophy, visi, misi dan tujuan dengan landasan persoalan nyata masyarakat; status hukum; struktur, fungsi, dan relasi antar struktur berbasis fokus kerja; kepemimpinan yang kuat secara ideologi civil society, jaringan, dan kebersamaan; dan mekanisme pengambilan keputusan, dan pertanggungjawaban. Ornop dapat menggunakan nilai-nilai akuntabilitas seperti trust, responsiveness, iklim berorganisasi sehat, legalitas dan legitimasi publik, kejelasan arah organisasi, rule and laws, dan penerimaan stakeholders dan masyarakat.” Kata kunci: governance, akuntabilitas, Ornop

Akuntabilitas Eksistensi Organisasi Non Pemerintah dalam Perspektif Governance (Studi terhadap Yayasan Lembaga Pembinaan Masyarakat Desa Lampung)