Research Article
The Impact of Public Sector Accounting Course on Students Awareness of the Importance of Transparency and Accountability in Public Financial Management
@INPROCEEDINGS{10.4108/eai.16-9-2025.2361067, author={Putri Kemala Dewi Lubis and Revita Yuni and Khairani Alawiyah Matondang}, title={ The Impact of Public Sector Accounting Course on Students Awareness of the Importance of Transparency and Accountability in Public Financial Management}, proceedings={Proceedings of the 7th International Conference on Innovation in Education, Science, and Culture, ICIESC 2025, 16 September 2025, Medan, Indonesia}, publisher={EAI}, proceedings_a={ICIESC}, year={2026}, month={3}, keywords={public sector accounting transparency accountability student awareness governance pls-sem}, doi={10.4108/eai.16-9-2025.2361067} }- Putri Kemala Dewi Lubis
Revita Yuni
Khairani Alawiyah Matondang
Year: 2026
The Impact of Public Sector Accounting Course on Students Awareness of the Importance of Transparency and Accountability in Public Financial Management
ICIESC
EAI
DOI: 10.4108/eai.16-9-2025.2361067
Abstract
This study analyzes the impact of Public Sector Accounting courses on students' awareness of transparency and accountability in public financial management. Using a mixed-methods approach, this study applies Partial Least Squares Structural Equation Modeling (PLS-SEM) with SmartPLS 4 software, supported by thematic analysis through NVivo. The research sample consisted of 98 undergraduate students who had taken the Public Sector Accounting course at Medan State University. The results showed that the course positively and significantly influenced awareness of transparency (β = 0.899; p < 0.001) and accountability (β = 0.532; p < 0.01). However, the direct effect of awareness of transparency on accountability was not statistically significant (β = 0.316; p = 0.073). Further qualitative findings indicate that case-based learning enhances ethical reasoning, reflective thinking, and social participation. This study highlights the importance of integrating governance and ethics into the accounting curriculum to prepare students to become competent and responsible public finance managers in the future..
