TRANSFORMASI KESADARAN MAHASISWA TERHADAP TRANSPARANSI KEUANGAN PUBLIK MELALUI MATA KULIAH AKUNTANSI SEKTOR PUBLIK

Abstract

This study aims to analyse the impact of the Public Sector Accounting course on students' awareness of the importance of transparency and accountability in public financial management. The research method uses a mixed methods approach with integrated quantitative analysis through Structural Equation Modelling–Partial Least Squares (SEM-PLS) and qualitative analysis with thematic NVivo. The research sample consisted of 98 students from the Economics Education Study Programme at Universitas Negeri Medan who had taken the course. Quantitative testing results showed that the Public Sector Accounting course had a positive and significant effect on student awareness of transparency (p < 0.001) and accountability (p = 0.007). However, awareness of transparency did not have a significant effect on accountability (p = 0.073). Qualitative analysis found five main themes, namely increased conceptual understanding, ethical awareness, implementative ability, social participation, and the effectiveness of case study-based learning methods. These findings confirm that public sector accounting education not only improves students' theoretical understanding but also shapes moral values, critical attitudes, and ethical responsibility in public financial management. This study contributes to the development of a curriculum oriented towards good governance values by emphasising a contextual, ethical, and applicative approach.