By using interpretative approach and the phenomenology method, then the qualitative approach for symptom and/or reality investigated by observation and description to know what really exist is. This condition is starting from power abuse of local government apparatus that causes the losing of local government asset and people asset. This research was aimed to ascertain profoundly about implementation for controlling public sector accounting applied on one of Work Unity for Local Financial Management (WULFM) Pusako city at Jambi Province and to analyze and interpret effectively controlling for public sector accounting at Pusako city. Studi Fenomenologis Terhadap Pelaksanaan Pengendalian Akuntansi Sektor Publik pada Satuan Kerja Pengelola Keuangan Daerah kota Pusako di Provinsi Jambi dalam Pemahaman Functionalism Structural Parsons
