JABE Journal of Accounting and Business Education最新文献_第4页

Pengaruh Pengetahuan dan Karakteristik Bank Terhadap Minat Menabung Mahasiswa di Bank Syariah Dengan Religiusitas Sebagai Variabel Moderasi 银行知识和特性对在伊斯兰银行以宗教虔诚为温和型变量拯救学生的兴趣的影响

JABE Journal of Accounting and Business Education Pub Date : 2021-08-31 DOI: 10.15294/baej.v2i2.50651

Sri Rokhani, Ahmadu Nurkhin

{"title":"Pengaruh Pengetahuan dan Karakteristik Bank Terhadap Minat Menabung Mahasiswa di Bank Syariah Dengan Religiusitas Sebagai Variabel Moderasi","authors":"Sri Rokhani, Ahmadu Nurkhin","doi":"10.15294/baej.v2i2.50651","DOIUrl":"https://doi.org/10.15294/baej.v2i2.50651","url":null,"abstract":"The purpose of this study is to examines the knowledge and characteristics of banks variables toward the student’s saving intention in Islamic banks with religiosity as moderation variable. The object of the study is the Economic Education Department students year 2015 of Semarang State University who took Islamic Economics courses. The sampling technique uses probability sampling with the proportionate random sampling method. The sample involved 200 students, calculated by using the Slovin formula of a population of 380 students. The data collection techniques used questionnaires, meanwhile the data analysis technique used descriptive statistical analysis, and moderated regression analysis (MRA). The results of the study show that knowledge has a positive and significant influence on students' savings intention in Islamic Banks. Bank characteristics has a positive and significant influence on student savings intention in Islamic Banks. Religiosity is significantly able to moderate the influence of knowledge on students' savings intentions in Islamic Banks. Religiosity significantly can moderate the influence of bank characteristics on students' savings intentions in Islamic Banks. This study concludes that knowledge and characteristics of bank are proven influencing the students saving intention in islamic bank, and religiosity is proven to be a moderating variable.","PeriodicalId":32141,"journal":{"name":"JABE Journal of Accounting and Business Education","volume":"37 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2021-08-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"87436452","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 6

Faktor Penentu Pilihan Karir Mahasiswa Pendidikan Akuntansi (Tinjauan Social Cognitive Career Theory) 会计专业学生职业选择的决定因素

JABE Journal of Accounting and Business Education Pub Date : 2021-08-31 DOI: 10.15294/baej.v2i2.50578

Primasa Minerva Nagari, Nurdian Susilowati, Taprihanto Taprihanto, Silki Risyadayana, Puji Lestari

{"title":"Faktor Penentu Pilihan Karir Mahasiswa Pendidikan Akuntansi (Tinjauan Social Cognitive Career Theory)","authors":"Primasa Minerva Nagari, Nurdian Susilowati, Taprihanto Taprihanto, Silki Risyadayana, Puji Lestari","doi":"10.15294/baej.v2i2.50578","DOIUrl":"https://doi.org/10.15294/baej.v2i2.50578","url":null,"abstract":"Tujuan penelitian ini adalah untuk memperoleh bukti empiris dan menganalisis pengaruh minat mahasiswa, prestasi belajar, dan eksposur karir mahasiswa Pendidikan akuntansi terhadap pilihan karir untuk menjadi guru. Desain penelitian dalam penelitian ini adalah deskriptif kuantitatif. Dengan jumlah populasi mahasiswa S1 Pendidikan Akuntansi Angkatan 2018 dan 2019 adalah 234 mahasiswa. Pemilihan sampel dengan menggunakan metode slovin dengan tingkat kesalahan 5% maka diperoleh sampel 148 mahasiswa. Teknik pengumpulan data menggunakan kuesioner/angket. Sebanyak 148 kuesioner dikumpulkan untuk analisis data menggunakan sistem analisis statistik dengan persamaan regresi. Pengolahan data dilakukan dengan menggunakan Statistic Program of Social Science (SPSS) for Windows. Hasil yang diperoleh dari penelitian ini adalah ada pengaruh yang signifikan minat mahasiswa, prestasi belajar, dan eksposur karir terhadap pilihan karir menjadi guru. Keterbatasan dari penelitian ini adalah penelitian hanya terbatas pada mahasiswa Pendidikan Akuntansi Universitas Negeri Semarang Angkatan 2018 dan 2019 saja yang diteliti mengenai pilihan karir menjadi guru.","PeriodicalId":32141,"journal":{"name":"JABE Journal of Accounting and Business Education","volume":"1 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2021-08-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"84603113","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Pengaruh Personality Motivation, Self-Efficacy, dan Career Adaptability Terhadap Komitmen Karir 人格动机、自我效能感与职业适应[j]

JABE Journal of Accounting and Business Education Pub Date : 2021-08-31 DOI: 10.15294/baej.v2i2.50616

U. Nuraini, N. Susilowati, Khoirunnisa Khoirunnisa, Delya Saski Ananda, Ika Dian Anggraini Febriyanti

{"title":"Pengaruh Personality Motivation, Self-Efficacy, dan Career Adaptability Terhadap Komitmen Karir","authors":"U. Nuraini, N. Susilowati, Khoirunnisa Khoirunnisa, Delya Saski Ananda, Ika Dian Anggraini Febriyanti","doi":"10.15294/baej.v2i2.50616","DOIUrl":"https://doi.org/10.15294/baej.v2i2.50616","url":null,"abstract":"Tujuan penelitian ini adalah untuk mengetahui pengaruh minat intrinsik seperti personality motivation, self-efficacy dan career adaptability terhadap komitmen karir. Populasi dalam penelitian ini adalah mahasiswa Pendidikan Akuntansi Universitas Negeri Semarang Tahun Angkatan 2018. Desain penelitian dalam penelitian ini adalah kuantitatif. Jumlah populasi Mahasiswa Pendidikan Akuntansi adalah 119 mahasiswa. Sampel yang digunakan yaitu proportional random sampling. Diperoleh sebanyak 80 sampel. Teknik pengumpulan data menggunakan kuesioner google form secara online. Teknik analisis data yang digunakan adalah analisis regresi berganda dengan bantuan alat IBM SPSS 22. Hasil penelitian ini menunjukkan personality motivation, self-efficacy dan career adaptability secara simultan memiliki pengaruh terhadap dalam kategori cukup. Berdasarkan hasil uji hipotesis penelitian ini, dari keempat hipotesis yang diajukan terdapat tiga hipotesis diterima dan satu hipotesis ditolak. Personality motivation dan career adaptability masing-masing memiliki pengaruh signifikan terhadap komitmen karir profesi guru akuntansi pada mahasiswa pendidikan akuntansi. Sedangkan, self-efficacy tidak memiliki pengaruh signifikan terhadap komitmen karir profesi guru akuntansi pada mahasiswa pendidikan akuntansi. Penelitian ini memiliki jangkauan wilayah penelitian yang kecil. Sehingga, Penelitian belum dapat secara maksimal mengukur komitmen karir Pendidikan di Universitas Negeri Semarang untuk setiap tahun angkatan yang ada.","PeriodicalId":32141,"journal":{"name":"JABE Journal of Accounting and Business Education","volume":"8 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2021-08-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"83664793","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 1

Analisis Perilaku Konsumen Dalam Keputusan Pembelian Produk Celebrity Endorser 分析消费者行为决定购买名人内啡肽

JABE Journal of Accounting and Business Education Pub Date : 2021-08-31 DOI: 10.15294/baej.v2i2.50648

Furiha Mutholiah, W. Widiyanto

{"title":"Analisis Perilaku Konsumen Dalam Keputusan Pembelian Produk Celebrity Endorser","authors":"Furiha Mutholiah, W. Widiyanto","doi":"10.15294/baej.v2i2.50648","DOIUrl":"https://doi.org/10.15294/baej.v2i2.50648","url":null,"abstract":"The use of celebrity as an endorser influences the consumption psychology of consumer. The purpose of this research was to analyze the factors considered by the consumers, the steps of purchase decision made by the consumers and consumer behavior in making decision after purchasing of Semarang Roru Cake. The data collection techniques used were observation and interview. The validity of the data using regular observation, triangulation, peer review and detailed description. Data reduction, presentation, and conclusion were the data analysis techniques. The result showed that consumer behavior in making purchase decision on Celebrity Endorser Products (A Case Study: The consumer of Roru Cake Outlet in Semarang)”. Consisted of seven factors that influenced the consumers before buying the cake, they were Product Factor, Price Factor, Promotion Factor, Personal Factor, Social Factor, Cultural Factor and Environmental and Situation Factor. There were several stages of purchase decision made by Semarang Roru Cake consumers, they included the stages of need recognition, information searching, alternative evaluation, purchasing decision and post-purchase behavior. In purchase behavior, every consumer was different in deciding what to buy, complex buying behavior, purchasing behavior that reduced the inconvenience, purchasing behavior due to purchasing habit and behavior which seeked for the variations.","PeriodicalId":32141,"journal":{"name":"JABE Journal of Accounting and Business Education","volume":"151 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2021-08-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"86162465","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 1

Pengaruh Bahan Baku, Tenaga Kerja dan Kemampuan Manajerial Terhadap Jumlah Produksi Tahu 原材料、劳动力和管理能力对豆腐产量的影响

JABE Journal of Accounting and Business Education Pub Date : 2021-08-31 DOI: 10.15294/baej.v2i2.50641

Nur Azizah, Khasan Setiaji

{"title":"Pengaruh Bahan Baku, Tenaga Kerja dan Kemampuan Manajerial Terhadap Jumlah Produksi Tahu","authors":"Nur Azizah, Khasan Setiaji","doi":"10.15294/baej.v2i2.50641","DOIUrl":"https://doi.org/10.15294/baej.v2i2.50641","url":null,"abstract":"One most influential things about the total production is the factors of production.This research aims to determine the effect of raw materials, labor, and managerial ability on the total production of tofu in Adiwerna Village, Adiwerna district, Tegal. The population in this study were tofu craftsmen in Adiwerna Village, Adiwerna district, Tegal Regency in the amount of 319 craftsmen and obtained sample of 76 people using simple random sampling. Data collection tool was the questionnaire or questionnaire method. analysis. The result of the research shows that there is influence between raw materials, labor, and managerial ability to total production either simultaneously or partially. The simultaneous effect of 0,518 or 59,1% whereas 40,9% is explained by other factors. Partially raw material , labor, and managerial ability to the total production are 14,67%, 16,31%, and 7,73%. The conclusion of this research is there is positive and significant influence between raw materials, labor, and managerial ability to total production. The suggestions of this study are Tofu craftsmen must pay attention to the availability of raw materials when the prices increase, they can augment labor productivity well and improve their capabilities so that the level of production can be maintained both in quantity and quality.","PeriodicalId":32141,"journal":{"name":"JABE Journal of Accounting and Business Education","volume":"36 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2021-08-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"74547211","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Pengaruh Kecerdasan Emosional dan Self Regulated Learning terhadap Literasi Digital Siswa SMA Negeri 2 Purwokerto 普沃克尔托国家高中生数字识字的情感智慧和自我调节学习的影响

JABE Journal of Accounting and Business Education Pub Date : 2021-08-31 DOI: 10.15294/baej.v2i2.53405

N. Yani, Siti Zulaikha Wulandari, Lina Rifda Naufalin

{"title":"Pengaruh Kecerdasan Emosional dan Self Regulated Learning terhadap Literasi Digital Siswa SMA Negeri 2 Purwokerto","authors":"N. Yani, Siti Zulaikha Wulandari, Lina Rifda Naufalin","doi":"10.15294/baej.v2i2.53405","DOIUrl":"https://doi.org/10.15294/baej.v2i2.53405","url":null,"abstract":"Penelitian ini merupakan penelitian survei dengan metode kuantitatif pada kelas X SMA Negeri 2 Purwokerto dengan total populasi sebanyak 393 siswa dan sampel sebanyak 206 siswa. Penelitian ini bertujuan untuk menganalisis: (1) pengaruh kecerdasan emosional terhadap literasi digital siswa SMA Negeri 2 Purwokerto; (2) pengaruh self regulated learning terhadap literasi digital siswa SMA Negeri 2 Purwokerto; (3) pengaruh kecerdasan emosional dan self regulated learning secara bersama-sama terhadap literasi digital siswa SMA Negeri 2 Purwokerto. Pengambilan sampel pada penelitian ini menggunakan probability random sampling memperoleh sampel sebanyak 206 siswa. Metode penelitian yang digunakan adalah Analisis Regresi Berganda. Berdasarkan hasil penelitian dan analisis data menggunakan SPSS menunjukkan bahwa: (1) terdapat pengaruh yang positif dan signifikan antara kecerdasan emosional terhadap literasi digital siswa SMA Negeri 2 Purwokerto; (2) terdapat pengaruh yang positif dan signifikan antara self regulated learning terhadap literasi digital siswa SMA Negeri 2 Purwokerto; (3) terdapat pengaruh yang positif dan signifikan antara kecerdasan emosional dan self regulated learning secara bersama-sama terhadap literasi digital siswa SMA Negeri 2 Purwokerto.","PeriodicalId":32141,"journal":{"name":"JABE Journal of Accounting and Business Education","volume":"26 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2021-08-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"73226731","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 3

Kepemimpinan Kepala Sekolah, Pembiayaan Pendidikan, Komite Sekolah, Lingkungan Sekolah Terhadap Kinerja Sekolah 校长领导、教育融资、学校委员会、学校环境对学校表现的影响

JABE Journal of Accounting and Business Education Pub Date : 2021-08-31 DOI: 10.15294/baej.v2i2.50640

C. Huda, Kardoyo Kardoyo

{"title":"Kepemimpinan Kepala Sekolah, Pembiayaan Pendidikan, Komite Sekolah, Lingkungan Sekolah Terhadap Kinerja Sekolah","authors":"C. Huda, Kardoyo Kardoyo","doi":"10.15294/baej.v2i2.50640","DOIUrl":"https://doi.org/10.15294/baej.v2i2.50640","url":null,"abstract":"The purpose of this study is to know and analyze the influence of the principal leadership, education financing, school committes role, and the school environment on school perfomance. The type of this study was quantitative study. The research design employed was ex post facto research. The populations as many 37 at senior high school. This study employed area sampling technique. The method of data collection employed questionnaire and documentation. The technique of data analysis used descriptive analysis, path analysis, and sobel test. The results of the study show that there is a positive and significant influence on the quality of the process on the quality of graduates. There is a positive and significant influence of the principal's leadership on the quality of the process. There is a positive and significant effect of education financing on process quality as much as. There is a positive and significant influence on the role of the school committee on quality. There is a positive and significant influence on the school environment on the quality of the process. The quality of the learning process fully mediates the influence of the principal's leadership on the quality of graduates. The quality of the learning process fully mediates the effect of educational funding on the quality of graduates. The quality of the learning process fully mediates the influence of the role of the school committee on the quality of graduates. The quality of the learning process does not mediate the influence of the school environment on the quality of graduates.","PeriodicalId":32141,"journal":{"name":"JABE Journal of Accounting and Business Education","volume":"31 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2021-08-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"78923665","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 1

Pengaruh Citra, Kepercayaan Anggota, dan Kualitas Pelayanan Terhadap Partisipasi Anggota KPRI Megar 成员形象、信仰和服务质量对KPRI Megar成员参与的影响

JABE Journal of Accounting and Business Education Pub Date : 2021-08-31 DOI: 10.15294/baej.v2i2.50645

Naelatun Ni'mah, R. Rusdarti

{"title":"Pengaruh Citra, Kepercayaan Anggota, dan Kualitas Pelayanan Terhadap Partisipasi Anggota KPRI Megar","authors":"Naelatun Ni'mah, R. Rusdarti","doi":"10.15294/baej.v2i2.50645","DOIUrl":"https://doi.org/10.15294/baej.v2i2.50645","url":null,"abstract":"KPRI Megar is a civil servant cooperative consisting of elementary school teachers throughout Rembang District, Purbalingga Regency. This study aims to analyze: (1) the influence of the image on member participation, (2) the influence of member trust on member participation, (3) the influence of service quality on member participation, (4) the influence of image, member trust, service quality together same for member participation. The population of this research is 217 cooperative members. The number of samples from this research is 98 members with simple random sampling technique. This study uses a quantitative approach with a method of collecting data in the form of a questionnaire. The data analysis method used is descriptive percentage statistics and multiple regression. The results showed that simultaneous image, member trust, and service quality had an effect on member participation by 81.7% and the remaining 18.3% was influenced by other factors not examined in this study. Partially the image has an effect of 20.52%, member trust has an effect of 18.06%, and service quality has an effect of 29.59% on the participation of members of KPRI Megar. Suggestions that can be given to cooperatives are expected to improve the quality of services for their members, image and trust in developing cooperatives.","PeriodicalId":32141,"journal":{"name":"JABE Journal of Accounting and Business Education","volume":"27 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2021-08-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"76393883","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Pengaruh Perhatian Orang Tua, Fasilitas Belajar, dan Kreativitas Guru Terhadap Keaktifan Siswa 家长关注、学习设施和教师创造力对学生的活动的影响

JABE Journal of Accounting and Business Education Pub Date : 2021-08-31 DOI: 10.15294/baej.v2i2.50646

T. Hartati, Hengky Pramusinto

{"title":"Pengaruh Perhatian Orang Tua, Fasilitas Belajar, dan Kreativitas Guru Terhadap Keaktifan Siswa","authors":"T. Hartati, Hengky Pramusinto","doi":"10.15294/baej.v2i2.50646","DOIUrl":"https://doi.org/10.15294/baej.v2i2.50646","url":null,"abstract":"There are several factors that can affect student activity during the teaching and learning process. From preliminary observations found that SMK Karanganyar Wikarya does not yet have adequate facilities to support teaching and learning activities. The problem in this study is the level of student activity that is very low. The population in this study were all students of class XI Department of Office Administration Vocational School Wikarya Karanganyar which numbered 40 students. Researchers took a whole sample from the population because of the small population of 40 students. The variables in this study consisted of independent variables namely Parental Attention, Learning Facilities, Teacher Creativity while the dependent variable was Student Activity. Data collection method is done by Questionnaire / Questionnaire. The data analysis method uses regression analysis with SPSS tools. The results showed partially the parent's attention variable (X1) and teacher creativity (X3) did not significantly influence the student activeness variable (Y). while the Learning Facilities (X2) significantly influence the student activity variable (Y). The magnitude of R² variable parents' attention, learning facilities, and teacher creativity did not affect student activity, which was only 14.3% and the rest was influenced by other factors outside this study. Based on the results of research that has been done, the suggestion that can be given is SMK Karanganyar Wikarya should improve facilities to be more adequate.","PeriodicalId":32141,"journal":{"name":"JABE Journal of Accounting and Business Education","volume":"13 3 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2021-08-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"86828263","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Efektivitas Pelatihan Keuangan Dalam Meningkatkan Akuntabilitas dan Transparansi Pelaporan Keuangan Dana Desa 金融培训在提高农村资金问责制和透明度报告方面的有效性

JABE Journal of Accounting and Business Education Pub Date : 2021-08-31 DOI: 10.15294/baej.v2i2.50650

Nurul Hasanah, Heri Yanto

{"title":"Efektivitas Pelatihan Keuangan Dalam Meningkatkan Akuntabilitas dan Transparansi Pelaporan Keuangan Dana Desa","authors":"Nurul Hasanah, Heri Yanto","doi":"10.15294/baej.v2i2.50650","DOIUrl":"https://doi.org/10.15294/baej.v2i2.50650","url":null,"abstract":"The purpose of this study was to determine the effectiveness of financial training in improving financial reporting of village funds in Alian District. The population of this study was 16 Alian Districts and the sampling technique was saturated samples. This study uses a qualitative approach. Methods of collecting data using observation, interviews and documentation. Data analysis techniques used descriptive analysis by collecting data, reducing data, and then presented to draw conclusions. The results of the study showed (1) Financial training carried out by the village apparatus of the Alian District was effective. The form of accountability that is carried out is by making financial reporting in accordance with the financial regulations determined by the government by attaching evidence and documentation of the activities that have been carried out. In addition, openness to the community has been carried out by the Alian District government through village development planning meetings, (2) Constraints faced in increasing accountability and transparency in financial reporting of village funds in Alian District are internal constraints, namely the age of village officials and education. Besides internal, there are external factors caused by government policies that often change. The conclusions of this study are the effectiveness of financial training in increasing the accountability and transparency of financial reporting of village funds in Alian District is quite good, but still needs hard work from the government by providing local village assistance, especially for villages whose village equipment is lacking in education and experience.","PeriodicalId":32141,"journal":{"name":"JABE Journal of Accounting and Business Education","volume":"1 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2021-08-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"80504005","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0