摘要：Abstract This study aims to understand the meaning and awareness of actors for changing schools into Public Service Boards (BLU) and the role of accounting. Phenomenology theory is employed as theory and method in this research. The research data is the result of interviews from six key informants. Data analysis was accomplished utilizing stages noema, noesis, epoche (bracketing), intentional analysis, and eidetic reduction. The results of the study revelaed that the conversion of schools to BLU was based on the motivation to promote welfare, adoption of new cultures by actors, and there were pros and cons to the occurrence of changes. Another result is that there is a new awareness of actors on management accounting practices in the form of budgets and service fees, as well as accrual-based financial accounting. This research enriches the study of the education public sector accounting in the perspective of phenomenological theory. Abstrak Penelitian ini bertujuan untuk memahami makna dan kesadaran aktor untuk mengubah sekolah menjadi Badan Layanan Umum (BLU) dan peran akuntansi. Fenomenologi digunakan sebagai teori dan metode dalam penelitian ini. Data penelitian merupakan hasil wawancara dari 6 informan kunci. Analisis data dilakukan dengan menggunakan tahapan noema, noesis, epoche (bracketing), intentional analysis, dan eidetic reduction. Hasil penelitian menemukan bahwa perubahan sekolah menjadi BLU didasari oleh motivasi untuk meningkatkan kesejahteraan, adaptasi budaya baru oleh aktor, meskipun terdapat pro dan kontra terhadap terjadinya perubahan. Di sisi lain, perubahan ini menimbulkan kesadaran pelaku atas kebutuhan praktik akuntansi manajemen berupa anggaran dan biaya jasa serta akuntansi keuangan berbasis akrual. Penelitian ini memperkaya kajian pendidikan akuntansi sektor publik dalam perspektif teori fenomenologis.
