: Financial Management of Higher Education is one of the major components for the continuity of the educational process at universities. The research objective was to Describe and analyze matters relating to planning, and financial accountability in the use of IAIN Ar-Raniry Banda Aceh. Description of the methods used by using a qualitative approach. Techniques of data collection through interviews and documentation studies. Head of research subjects Public Administration, Academic and Student Affairs, Chief Financial Officer and Treasurer. The results showed that: (1) planning based on needs analysis, set priorities and budget activities and programs outlined in the budget program activities IAIN Ar-Raniry Banda Aceh. (2) The use of the budget is for expenditures: salaries / vakasi, faculty salaries are not fixed, daily necessities, material procurement seminars, shopping goods supports the basic tasks and functions, and (3) accountability, accountability to the treasurer delivered direct supervisor, make news Events (BA) on KPPN Reconciliation, reconciliation report to the Regional Office of Religious Affairs. Prov. NAD each month and quarter, then delivered to the Bureau of Financial Affairs. RI in Jakarta, according to the stipulated in Law Number 15 Year 2004 Audit of the Management and Financial Responsibilities of the State.