Studi fenomenologi: akuntansi dan perubahan sekolah menjadi Badan Layanan Umum (BLU)

Ekarani, Danarela and Pujiningsih, Sri and Ahmad, Arisona (2022) Studi fenomenologi: akuntansi dan perubahan sekolah menjadi Badan Layanan Umum (BLU). Jurnal Akuntansi Aktual, 9 (1). pp. 55-64. ISSN 25801015

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Abstract

This study aims to understand the meaning and awareness of actors for changing schools into Public Service Boards (BLU) and the role of accounting. Phenomenology theory is employed as theory and method in this research. The research data is the result of interviews from six key informants. Data analysis was accomplished utilizing stages noema, noesis, epoche (bracketing), intentional analysis, and eidetic reduction. The results of the study revelaed that the conversion of schools to BLU was based on the motivation to promote welfare, adoption of new cultures by actors, and there were pros and cons to the occurrence of changes. Another result is that there is a new awareness of actors on management accounting practices in the form of budgets and service fees, as well as accrual-based financial accounting. This research enriches the study of the education public sector accounting in the perspective of phenomenological theory

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