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Students’ Perceptions Of Budget Transparency In Public Sector Financial Management Evi Rosdiyanti; Noni Antika Kharunnisah
Business Management Vol. 5 No. 2 (2026): Business Management Mei
Publisher : Lembaga Penelitian dan Pendidikan (LPP) Mandala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58258/bisnis.v5i2.10478

Abstract

This study aims to analyze students' perceptions of budget transparency in public sector financial management. Budget transparency is an essential element of good governance that supports accountability, public oversight, and trust in public institutions. This study used a quantitative approach with a survey method. Respondents consisted of 50 second-semester students of the Public Sector Financial Management Study Program at the Lombok Business Academy. Data were collected through a structured questionnaire using a five-point Likert scale that measured several indicators of budget transparency, including accountability, public access to information, and the role of transparency in preventing budget misuse. Data were analyzed using descriptive statistical analysis by calculating the mean value to determine students' perceptions. The results showed that students generally had a positive perception of budget transparency. Students believed that transparency plays a crucial role in enhancing institutional accountability, facilitating public oversight, and reducing the potential for misuse of public funds. These findings imply that integrating the concepts of transparency and accountability into public sector financial management education is crucial for developing students' competencies as future public finance practitioners who are professional, transparent, and accountable.
Innovative Approach For Professional Development For Language Teachers In The Digital Age Nurfidah Nurfidah; Supriadin Supriadin; Evi Rosdiyanti; A. Fandir
Jurnal Ilmiah Mandala Education (JIME) Vol 12 No 1 (2026): Jurnal Ilmiah Mandala Education (Januari)
Publisher : Lembaga Penelitian dan Pendidikan Mandala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58258/jime.v1i2.10112

Abstract

 The development of digital technology has brought significant changes to language learning practices and requires language educators to continuously improve their professional competencies through innovative approaches. This study aims to examine various innovative approaches to the professional development of language educators in the digital era and identify their benefits, challenges, and implications for improving the quality of language learning. The study employed a qualitative descriptive approach through literature review and limited case studies. Data were collected through analysis of reputable scientific documents, education policy reports, and semi-structured interviews with language educators and professional development program managers. Data analysis was conducted thematically to identify patterns, strategies, and barriers in the implementation of innovative technology-based approaches. The results show that innovative approaches, such as digital technology integration, collaborative learning, and strengthening digital literacy, contribute positively to improving the pedagogical, professional, and digital competencies of language educators. However, challenges such as limited technological skills and resistance to change remain major obstacles. These findings emphasize the importance of developing professional development models that are contextual, sustainable, and adaptive to the dynamics of language education in the digital era.