<![CDATA[Purpose – This study examines how formal accountability continuity was maintained in a public sector education unit under severe fiscal compression and how accounting information, management control practices, and financial resilience capacities supported adaptation following Presidential Instruction No. 1 of 2025. Methods – A qualitative embedded single-case study was conducted at the West Kalimantan Provincial Center for Teachers and Education Personnel (BGTK) using nine identified planning and performance documents, 11 semistructured written responses from internal informants, and four 2025 Public Satisfaction Survey reports comprising 538 completed questionnaires. The analysis combined chronological reconstruction, thematic coding, pattern matching, triangulation, negative case analysis, and data lineage checks. Findings – Refocusing and blocking reduced the effective 2025 budget ceiling to 44.23% of the initial budget allocation. The 2025 budget execution rate is reported as 99.01% in one organizational summary and 99.10% in detailed reporting and recalculation; neither is treated as definitive because the discrepancy cannot be reconciled. The official 2025 service indicator formula is A = (B/C) × 100%, but numeric C is unavailable; thus, 1.69%, 1,075 people, and 109% are treated as formally reported rather than independently verified. Formal commitments continued through reprioritization, hybrid delivery, local facilitation, collaboration, and coordinated use of existing controls, while evidence of substantive service resilience remains incomplete. Research Implication – Efficiency assessment should integrate budget execution rates, formal performance achievement, service continuity, substantive outcomes, data lineage, and transferred burdens. Originality – Adaptive compliance is proposed as a provisional, case-grounded analytical lens that separates formal accountability continuity from substantive service resilience. ]]>
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