<![CDATA[This research was motivated by a managerial paradox at SD No 5 Kapal, where strong visionary and participative leadership had not been accompanied by adequate administrative transparency. The study aimed to analyze and formulate transparency reconstruction strategies to synchronize the principal's vision with accountability within the School-Based Management (SBM) framework. Using a qualitative case study approach, data were collected through structured observation and documentation studies, then analyzed using the Miles and Huberman model. The results show that visionary leadership and participative decision-making are in the "very good" category (score 4), while the transparency aspect remains in the "fair" category (score 2). This gap hinders the effectiveness of school autonomy and risks decreasing stakeholder trust. Reconstruction through report digitalization and public information disclosure is a crucial solution. In conclusion, synchronization between a progressive vision and accountability is absolutely necessary to create professional and credible school governance. Keywords: accountability, SBM, transparency, visionary leadership.]]>
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