Indonesian Journal of Cultural and Community Development
Vol 11 (2022): March
Village Development Articles

The Influence of Accounting Understanding, Education Level, and Quality of Village Apparatus Job Training on Understanding Village Financial Reports
Pengaruh Pemahaman Akuntansi, Tingkat Pendidikan, dan Kualitas Pelatihan Kerja Aparatur Desa Terhadap Pemahaman Laporan Keuangan Desa


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  • Pramudita Putri Rizqianti,
  • Hadiah Fitriyah*
Pramudita Putri Rizqianti
Universitas Muhammadiyah Sidoarjo, Indonesia
Hadiah Fitriyah
Universitas Muhammadiyah Sidoarjo, Indonesia *

(*) Corresponding Author
Picture in here are illustration from public domain image or provided by the author, as part of their works
DOI: https://doi.org/10.21070/ijccd.v11i0.812
Published March 31, 2022
Keywords
  • Understanding of Accounting,
  • Education Level,
  • Quality of Traning,
  • Understanding of Village Finansial Repeorts
How to Cite
Rizqianti, P. P., & Fitriyah, H. (2022). The Influence of Accounting Understanding, Education Level, and Quality of Village Apparatus Job Training on Understanding Village Financial Reports. Indonesian Journal of Cultural and Community Development, 11, 10.21070/ijccd2022812. https://doi.org/10.21070/ijccd.v11i0.812

Copyright (c) 2022 Pramudita Putri Rizqianti, Hadiah Fitriyah

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This work is licensed under a Creative Commons Attribution 4.0 International License.

Abstract

This study aims to determine the effect of Accounting Understanding, Education Level, and Quality of Village Apparatus Training on Understanding Village Financial Reports. This research method uses quantitative. The sampling technique used purposive sampling as many as 60 village officials by distributing questionnaires to 20 villages in Prambon sub-district. The data analysis technique used is validity and reliability test and multiple linear regression analysis. T test (partial test) and multiple determination coefficient test (R²) to test the hypothesis with SPSS version 26 program. The results of this study indicate that (1) understanding of accounting affects understanding of village financial statements, (2) level of education affects understanding of financial statements village, and (3) the quality of village apparatus job training affects the understanding of village financial reports.

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