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)

Abstract

Educational Institutions are institutions or organizations that provide educational services to the public. The purpose of this study is to analyze the implementation of public sector accounting in improving financial transparency and accountability as well as the accounting principles used in accordance with government accounting principles in Educational Institutions (case study at Rancairung 4 State Elementary School, West Bandung Regency). The method used in this research is descriptive qualitative with data collection techniques through interviews, observation and documentation with the Principal, secretary and administrative staff at Rancairung 4 State Elementary School, West Bandung Regency which are then processed and analyzed to draw conclusions. Based on the results of the study, it shows that implementing effective public sector accounting can increase transparency, financial accountability and has implemented public sector accounting in accordance with government accounting principles even though there are still several obstacles limited human resources who manage it.