From Digital Compliance to Relational Trust: How Integrated Financial Systems Reshape School Governance

Laura Paramita; Much. Eka Mahmud; Ahmad Fauzi

doi:10.61987/jemr.v5i5.3194

Authors

Laura Paramita Universitas Islam Negeri Sultan Aji Muhammad Idris Samarinda, Indonesia
Much. Eka Mahmud Universitas Islam Negeri Sultan Aji Muhammad Idris Samarinda, Indonesia
Ahmad Fauzi Universitas Islam Negeri Sultan Aji Muhammad Idris Samarinda, Indonesia

DOI:

https://doi.org/10.61987/jemr.v5i5.3194

Keywords:

School Finance Digitalisation, Transparency, Accountability, Stakeholder Trust

Abstract

The digitalisation of school finance through integrated digital platforms aims to strengthen financial governance in public education, yet empirical evidence regarding how these systems shape stakeholder trust remains limited. This study investigates how digital financial management is implemented in public elementary schools and how it influences institutional transparency, accountability, and stakeholder trust. A qualitative case study design was employed, gathering data through semi-structured interviews with key educational stakeholders, direct observation, and documentation analysis, followed by thematic analysis. The findings demonstrate that digital adoption accelerates financial recording, minimises human error, and simplifies supervisory verification, while structured financial disclosure significantly enhances the trust of school committees and parents despite technical disruptions and regulatory shifts. This study implies that digital administrative systems foster sustainable institutional trust only when standardised technical reporting is seamlessly combined with active, transparent communication, highlighting the need for policies that support both technical infrastructure and digital competency in school governance.

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