Abstract:

Transparency and accountability are the principles of good governance. The implementation of good governance is necessary to build and increase public trust in an organization. Good governance also needs to be applied in educational institutions. Educational fund management is based on the principles of justice, efficiency, transparency, and accountability. This means that the educational fund management must be managed with the principles of transparency or openness and accountability, both funds come from the government and the community. This research is qualitative research with a descriptive approach. The purpose of this study was to find out the transparency and accountability of the educational fund management at Vocational Schools in Indonesia. Data collection techniques used in this study are in-depth interviews. The interviews in this study were conducted with informants, namely the principal, treasurer and deputy principal of the vocational school in Indonesia. The results of this study are: (1) Vocational school in Indonesia has applied the principles of transparency well. Transparency is used in managing school finances, where schools have provided easy access to information for stakeholders to obtain information on educational fund management. (2) Vocational schools in Indonesia have implemented the principles of accountability well, where the school has made financial report accountability reports, in which there are income and expenditure of educational funds accompanied by evidence or notes but the financial statements made are still very simple.