Accountability is important for nonprofit organizations. The orphanage as a nonprofit organization should be responsible for its organizational activities to the community, especially donors. Therefore, this study aims to analyze the level of accountability in the management of the Muhammadiyah Tuksono Orphanage. This is done so that donors feel satisfied and believe in the allocation of funds and liabilities of funds managed by the Orphanage Muhammadiyah Tuksono. This research is descriptive research with qualitative approach. Data obtained by conducting interviews, observation, documentation and questionnaires. Data analysis method used is qualitative descriptive analysis. The result of this research is Muhammadiyah Tuksono Orphanage already doing vertical accountability. However, horizontal accountability is inadequate due to lack of service procedures for donors, documentation of program planning and monitoring has not been systematic, there are repetitions of each period, and financial statements are not in accordance with PSAK No.45.