[ABSTRAK
Lembaga swadaya masyarakat dalam melakukan pengawasan dan penilaiankinerja program sosial pemerintah harus lebih inovatif. Langkah inovatif yangYayasan Pengkajian Pemberdayaan Masyarakat (YKPM) pilih adalah penggunaanpendekatan audit sosial dalam melakukan penilaian kinerja program sosialIASMO Bebas Pemko Makassar. Audit sosial adalah suatu proses untukmemahami dan mengukur kinerja lembaga dan program (institusional andprogram performances) dari aspek sosial dan tidak termasuk aspek keuangan.Secara praktis, audit sosial merupakan suatu kegiatan pemantauan yang sistematisdan memuat pandangan stakeholders secara demokratis atas kinerja lembaga atauprogram.

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ABSTRACT
Non-governmental organizations in conducting the monitoring and assessment ofthe government?s performance in delivering the social programs must beinnovative. YKPM using the social audit approach as a tool for community-citizento assess the performance of social programs IASMO Bebas implemented by thegovernment of Makassar City. Social Audit is a process to understand andmeasure the performance of agencies and programs (institutional and programperformances) from the social aspects, excluding the financial aspects. In practicalterms, the social audit is a systematic monitoring activity, of which also providesan overview of the said stakeholders? performance in a democratic manner.;Non-governmental organizations in conducting the monitoring and assessment ofthe government?s performance in delivering the social programs must beinnovative. YKPM using the social audit approach as a tool for community-citizento assess the performance of social programs IASMO Bebas implemented by thegovernment of Makassar City. Social Audit is a process to understand andmeasure the performance of agencies and programs (institutional and programperformances) from the social aspects, excluding the financial aspects. In practicalterms, the social audit is a systematic monitoring activity, of which also providesan overview of the said stakeholders? performance in a democratic manner, Non-governmental organizations in conducting the monitoring and assessment ofthe government?s performance in delivering the social programs must beinnovative. YKPM using the social audit approach as a tool for community-citizento assess the performance of social programs IASMO Bebas implemented by thegovernment of Makassar City. Social Audit is a process to understand andmeasure the performance of agencies and programs (institutional and programperformances) from the social aspects, excluding the financial aspects. In practicalterms, the social audit is a systematic monitoring activity, of which also providesan overview of the said stakeholders? performance in a democratic manner]