Filantropi yang akuntabel membutuhkan pembukuan transparan.

Here yang introduces a modifier for filantropi.

So filantropi yang akuntabel literally means something like:

• philanthropy that is accountable
• or more naturally in English, accountable philanthropy

A useful way to think about yang is that it often works like that / which / who in English, or as a linker before a descriptive phrase.

In this sentence, yang akuntabel describes what kind of philanthropy is being talked about.

In Indonesian, adjectives usually come after the noun they describe.

So:

• filantropi akuntabel = accountable philanthropy
• pembukuan transparan = transparent bookkeeping

That is the normal Indonesian pattern, unlike English, where adjectives usually come before nouns.

In this sentence, the speaker uses filantropi yang akuntabel, which is slightly fuller than just filantropi akuntabel. It has the sense of philanthropy that is accountable.

Indonesian often leaves out the verb to be when describing something.

So where English says:

• philanthropy that is accountable

Indonesian can simply say:

• filantropi yang akuntabel

The idea of is is understood from context. This is very common in Indonesian.

Membutuhkan means to need / require.

It comes from the root butuh, which means need.

• butuh is often used in everyday speech: Saya butuh bantuan = I need help
• membutuhkan is a more formal, fully verbal form: Organisasi itu membutuhkan dana = That organization needs funds

In your sentence, membutuhkan sounds appropriate because the whole sentence is fairly formal and academic.

Because membutuhkan is a transitive verb. It directly takes an object.

So:

• membutuhkan pembukuan transparan = requires transparent bookkeeping

There is no need for a word like for before the object.

That is normal in Indonesian with many verbs, including membutuhkan.

Pembukuan usually means bookkeeping, record-keeping, or accounting records, depending on context.

It comes from buku (book) with the circumfix pe- -an, which often forms a noun referring to a process, system, or result.

So pembukuan transparan suggests:

• transparent bookkeeping
• transparent financial records
• bookkeeping done openly and clearly

In this sentence, it refers to financial recording/accounting practices that can be checked and understood.

Both are possible.

• pembukuan transparan = transparent bookkeeping
• pembukuan yang transparan = bookkeeping that is transparent

The version without yang is often more compact and direct.
The version with yang can sound a little more explicit or slightly more emphatic.

So the sentence could also be written as:

• Filantropi yang akuntabel membutuhkan pembukuan yang transparan.

That would still be correct.

Yes, that is possible.

• filantropi akuntabel
• filantropi yang akuntabel

Both can mean accountable philanthropy.

The version with yang feels a bit more like philanthropy that is accountable, while the version without yang is more compact, like a standard noun + adjective phrase.

In formal writing, either can work, but yang can make the relationship a little clearer.

Yes, all three are loanwords or international terms:

• filantropi ≈ philanthropy
• akuntabel ≈ accountable
• transparan ≈ transparent

They are commonly used in formal Indonesian, especially in discussions of nonprofits, governance, public policy, finance, and social programs.

Because of these words, the sentence has a fairly formal, professional tone.

Indonesian does not normally use articles the way English does.

So a sentence like this can be understood generically:

• Filantropi yang akuntabel membutuhkan pembukuan transparan.

This means something like:

• Accountable philanthropy requires transparent bookkeeping.

It is making a general statement, not talking about one specific piece of philanthropy or one specific bookkeeping system.

Context usually tells you whether something is general or specific.

Indonesian often does not mark plural unless it is necessary.

So pembukuan here can be understood as:

• bookkeeping in general
• bookkeeping practices
• accounting records as a general concept

The sentence is not focused on number. It is focused on the idea that accountable philanthropy depends on transparent financial record-keeping.

Yes, it is natural, but it is definitely formal.

It sounds like something you might read in:

• a report
• an academic text
• a nonprofit governance document
• a policy discussion
• a news article about charity management

A more casual everyday version might use simpler wording, but this sentence is perfectly natural for formal Indonesian.