September 10, 2025

Analysis of the Implementation of Public Sector Accounting in Improving Financial Transparency and Accountability in Educational Instutions (Case Study at Rancairung 4 Public Elementary School, West Bandung Regency)

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Implementing effective public sector accounting improves financial transparency and accountability in educational institutions.
The study highlights the alignment of implemented accounting practices with government accounting principles at Rancairung 4 State Elementary School.
Data collection involved interviews, observation, and documentation with school administrative staff and the principal.
The findings indicate that while there are improvements, challenges such as limited human resources remain in financial management.

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Implication

Descriptive qualitative analysis examines financial accountability in educational institutions, suggesting public sector accounting enhances transparency.

Cite This Study

Lestari et al. (2024) studied this question.

synapsesocial.com/papers/68c2443bb210217d647aa4bc https://doi.org/10.33830/iscebe.v1i1.4371

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Implication

Descriptive qualitative analysis examines financial accountability in educational institutions, suggesting public sector accounting enhances transparency.

Analysis of the Implementation of Public Sector Accounting in Improving Financial Transparency and Accountability in Educational Instutions (Case Study at Rancairung 4 Public Elementary School, West Bandung Regency)

Key Points

Discussion

Implication

Cite This Study

Analysis of the Implementation of Public Sector Accounting in Improving Financial Transparency and Accountability in Educational Instutions (Case Study at Rancairung 4 Public Elementary School, West Bandung Regency)

Key Points

Discussion

Implication

Cite This Study