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All Journal Indonesian Journal of Applied Accounting and Finance
Jenly Apriani Komaling
Accounting Program, Faculty of Economics and Business, Universitas Negeri Manado, Tondano, Indonesia
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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The Influence of Accounting Understanding and Education Level on the Quality of Village-Owned Enterprises’ Financial Statements in Eris Sub-district Jenly Apriani Komaling; Frida Magda Sumual; Miryam Pingkan Lonto
AKUMULASI: Indonesian Journal of Applied Accounting and Finance Vol. 5 No. 1 (2026): June (In Press)
Publisher : Vocational School, Universitas Sebelas Maret (UNS), Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20961/akumulasi.v5i1.3635

Abstract

The purpose of this study is to examine how accounting knowledge and educational attainment affect the caliber of financial reports produced by Village-Owned Enterprises (BUMDes) in the Eris Sub-district. The inadequate preparation of BUMDes financial statements, which are still completed in a straightforward manner and do not completely comply with the Financial Accounting Standards for Entities Without Public Accountability (SAK ETAP), is the driving force for this study. Forty respondents, who were BUMDes administrators from eight villages in the Eris Sub-district, were given questionnaires as part of the quantitative research procedure. The sampling technique employed was saturated sampling. Data analysis was carried out using the SPSS application version 27 through validity tests, reliability, classical consumptions, multiple linear regression analysis, t-tests, F-tests, and coefficient of determination. The results of the study indicate that accounting understanding has a positive and significant effect on the quality of BUMDes financial statements in Eris Sub-district. Education level does not affect the quality of financial statements; the effect is not dominant because most respondents have relatively the same level of education, namely high school graduates. Partially, accounting understanding has a big impact, while education level does not significantly affect the quality of BUMDes financial statements. This study concludes that improving accounting understanding and developing the competencies of BUMDes managers is essential to produce quality, transparent, and accountable financial statements.
Co-Authors Frida Magda Sumual Miryam Pingkan Lonto