According to local media reports, the bus carrying 66 passengers was believed to have a brake failure before it skidded and plunged into the five-metre deep ravine at 6.30 pm West Indonesian time.
Sumedang Regent Dony Ahmad Munir was also quoted as saying that the bus carrying teachers and students of Sekolah Menengah Pertama Al-Muawwanah was heading back to Subang after a recreational visit to Tasikmalaya.
The body of the 27th victim was extricated from the overturned bus at 7.30 am today.
All injured passengers had been taken to Sumedang General Hospital for treatment.
