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This study aims to analyze the influence of knowledge and motivation on accounting students' interest in choosing a career in taxation. The case study was conducted on students of the Accounting Study Program, Dua Saudara Bitung College of Business and Management and Petra Bitung College of Economics. The low interest of students in pursuing a career in taxation is often caused by a lack of knowledge about taxation and existing job opportunities. This study uses a quantitative approach with a survey method through a questionnaire. The results of this study are that Tax Knowledge (X1) has a significant and positive influence on Career Interest in Taxation (Y). This can be seen from the calculated t value of 4.157 which is greater than the t table (1.66543) and a very small significance value (0.000 0.05). Motivation (X2) has a significant and positive influence on Career Interest in Taxation (Y). The t-value for motivation is 3.059, which is greater than the t-table (1.66543), with a significance value of 0.003 0.05. It is concluded that both Tax Knowledge (X1) and Motivation (X2) have a significant influence on Career Interest in Taxation (Y) at the Bitung Dua Sudara Business and Management College and the Bitung Petra College of Economics. This shows that to increase career interest in taxation, it is important to develop knowledge and motivation related to the field. These two variables positively influence an individual's desire to pursue a career in the taxation profession.

Village regulations are set out in Law No. 6/2014, which explains that a village has the authority to regulate and oversee the needs of the community, including the authority to manage their own finances. By law, the village government is required to report to the government on its performance as a result of this financial management authority. In its implementation, village financial management must be considered because it is very important. In the management of village finances, there are possible administrative and substantive risks that can lead to legal problems due to the less than optimal capacity of village officials in preparing reports and making reports on financial responsibilities. Seeing Permendagri Number 20 of 2018 regarding efforts to manage village finances starting from planning to accountability. This community service program is intended to provide training and knowledge for village officials in Bumijawa District on how to compile accountable, orderly, participatory, orderly, disciplined, and transparent financial reporting based on applicable regulations. In addition, this community service helps minimize the occurrence of financial irregularities in the future so that village financial managers can avoid things that are against policy

The success and survival of MSMEs is highly dependent on their ability or capacity to manage finances effectively. However, many MSMEs experience obstacles as well as challenges so that they have difficulty in compiling correct and accurate financial statements due to limited access to resources and knowledge. This program aims to improve the ability of MSMEs in Kalitirto and Sukoharjo Villages to make simple financial statements. Through this program, it is hoped that MSMEs can understand the importance of financial statements and be able to calculate their business profits and losses. The method used is socialization to provide an understanding of the importance of financial statements for MSMEs, followed by training and assistance in the process of making them. This program can significantly contribute to improving the competence of MSMEs in the field of accounting, especially in terms of preparing financial statements.

The relationship between ICT and the accounting profession in Nigeria is assessed in this study. A closed-ended, structured questionnaire was used as the research tool in this study and was given to the employees of the chosen businesses. The chi-square statistical tool, a non-parametric test used to ascertain whether a systematic link exists between two (2) variables, is used to assess the data acquired and retrieved from the research instrument used. The data analysis was conducted using the statistical package for social science (SPSS). According to the study's findings, there is a statistically significant correlation between ICT and the accounting profession in Nigeria. The research found that the accounting profession in Nigeria is impacted by the positive and robust relationship of ICT. A nation's rapid economic and social development is largely dependent on its ICT infrastructure, which has had an effect on the accounting profession in one way or another. Hajela (2005). This, result is also consistent with Buseni James's (2003) discovery that workers' skills and ICT use are connected, indicating that companies with high ICT usage also employ more knowledge workers

This research aims to determine the influence of the use of E-commerce, and accounting information systems and accounting knowledge, on the performance of SMEs in Bandar Lampung City with 53 respondents selected using purposive sampling techniques. Hypothesis testing was carried out using multiple linear regression analysis with the help of SPSS version 26 software. The research results showed that the use of E-commerce, accounting information systems and accounting knowledge partially had a positive and significant effect on the performance of Small and Medium Enterprises in Bandar Lampung City.

Financial management is an important aspect of a community organization. Good and accurate financial management will help a community organization to understand the financial situation within the organization. The implementation of Community Service aims to provide socialization to enhance financial management knowledge among the RT 02 RW 11 administrators in Ciputat, South Tangerang. Neighbourhood 02 Neighbourhood Head 11 in the Ciputat subdistrict oversees 588 family heads (KK) within its administration and manages its finances independently without specific regulations from the government. The absence of established regulations makes the RT administrators less understanding of how to record and manage finances using good accounting methods. The method used in this community service is socialization regarding financial management in organizations. The result of this service is that Neighborhood Association 02 understands how to manage finances properly according to accounting methods.

This community service activity was carried out in a broiler chicken farming business located in the city of Tiakur, Southwest Maluku Regency. The purpose of this service to assist livestock entrepreneurs in strengthening MSME management, especially in accounting application, so that the financial reports producted comply with the applicable accounting principles based on SAK-EMKM (Financial Accounting Standars for Micro, Small, and Medium Enterprise). The method used in this activity is Action Research, in the form of assistance with financial report recording for all broiler chicken farming business operators in Tiakur, Southwest Maluku Regency. This activity provides new learning experiences for students, enchancing their knowledge and skills, as well offering motivation and innovation to the community. Additional, this activity also provides an understanding of financial report recording, such as balance sheets and income statemets, for broiler chicken farming businesses.

This community service activity was carried out in a broiler chicken farming business located in the city of Tiakur, Southwest Maluku Regency. The purpose of this service to assist livestock entrepreneurs in strengthening MSME management, especially in accounting application, so that the financial reports producted comply with the applicable accounting principles based on SAK-EMKM (Financial Accounting Standars for Micro, Small, and Medium Enterprise). The method used in this activity is Action Research, in the form of assistance with financial report recording for all broiler chicken farming business operators in Tiakur, Southwest Maluku Regency. This activity provides new learning experiences for students, enchancing their knowledge and skills, as well offering motivation and innovation to the community. Additional, this activity also provides an understanding of financial report recording, such as balance sheets and income statemets, for broiler chicken farming businesses.

This research aims to examine the influence of the variables tax knowledge, self-efficacy, motivation, and learning effectiveness on accounting students' interest in pursuing a career in the field of taxation. This research uses quantitative methods with data sources from primary data in the form of distributing questionnaires which have been answered by all respondents and the results will be analyzed with the help of the Statistical Package of Social Science (SPSS) version 29 as a test tool. The population in this study were accounting students at Kahuripan Kediri University Class of 2020-2022. The sample used in this research was 65 students using the purposive sampling method and the Slovin formula. The data analysis method used in this research is multiple linear regression analysis. The results of the research show that the independent variables tax knowledge, self-efficacy, and learning effectiveness have a significant effect on the dependent variable, namely accounting students' interest in pursuing a career in taxation, while the independent variable motivation has no significant effect on the dependent variable, namely accounting students' interest in pursuing a career in taxation.

Micro, Small, and Medium Enterprises (MSMEs) play a pivotal role in driving Indonesia's economy forward, acting as the cornerstone for inclusive and sustainable economic development. However, these enterprises face a formidable challenge in expanding their operations. While effective financial management is paramount for success, many MSME practitioners lack awareness regarding the significance of meticulous and accurate financial record-keeping. To tackle this challenge, information technology, particularly digital accounting, presents promising solutions capable of enhancing the efficiency and precision of financial reporting. This research delves into the implementation of digital accounting among MSMEs in the Sukarame district, Bandar Lampung, aiming to scrutinize its impact on business performance. Employing a qualitative approach, the study seeks to grasp the perceptions, experiences, and everyday practices of MSME practitioners concerning the utilization of digital accounting applications. Through this inquiry, it aspires to cultivate a more comprehensive and contextual understanding of the ramifications of digital accounting adoption on Lampung's MSME sector, offering pertinent insights for policy formulation and the advancement of digital accounting practices across Indonesia. Ultimately, this study aims to contribute to the body of knowledge surrounding MSMEs' integration of digital accounting, promoting sustainable growth and economic inclusivity in Indonesia.

Education is a means to improve and develop students’ knowledge and skills to face competition in the industrial word. One of the problems faced by vocational school graduates is the low understanding of taxation among vocational school graduates. School principals, department heads and teachers have done many things to improve the competency of their graduate students, starting from improving the curriculum, procuring learning books, improving facilities and infrastructure, as well as training for students. Tax training regarding personal income tax, provided by Buddhi Dharma University lecturers and students, is an effort to improve the competency of vocational school student gradates. This traning is carried out with the hope that vocational school student graduates will have good soft skills and can apply or implement the results of tihis tax in the word of work.

Understanding sharia accounting is an important aspect for Micro and Small Enterprises (MSEs) in managing finances in accordance with sharia principles. This research aims to analyze the level of understanding of sharia accounting by MSEs in Bengkalis Regency. This research uses a descriptive approach with data collection techniques in the form of questionnaires, interviews and documentation. The research results show that the majority of MSEs have an understanding of sharia accounting at a basic level, with the main obstacles being a lack of formal knowledge, minimal training and low financial literacy. This study provides recommendations for improving sharia accounting training for MSEs and provides practical sharia-based guidance to help them manage their finances better.

The purpose of this research is to determine the influence of e-commerce, self-efficacy, and accounting information systems in entrepreneurial decision making for alumni of the Nusa Cendana Kupang University Accounting Study Program partially and simultaneously. The data analysis technique used in this research is multiple linear regression analysis technique. The data collection technique was carried out by distributing questionnaires. The sample used in this research were alumni from the Undana Accounting study program. The results of this research show that partially e-commerce, self-efficacy, and accounting information systems influence the entrepreneurial decision making of alumni of the accounting study program. The variables e-commerce, self-efficacy, and accounting information systems simultaneously influence entrepreneurial decision making for Undana accounting study program alumni. It is hoped that this research will contribute to alumni in making entrepreneurial decisions. In this way, they can continue to develop their abilities and deepen their accounting knowledge to support success in entrepreneurship.  

The rapid development in the development of accounting information systems, such as Siskeudes, was initially not integrated online with the local government. However, it was later adapted to be integrated online. The purpose of this study was to determine the influence of human resources and the use of information technology on the village financial system. The population in this study were village heads, village secretaries, village treasurers, IT operators, BPD, LPM, and community leaders in the city of Denpasar who made financial reports, namely 27 villages. The sample collection used was the purposive sampling method. The sample in this study was determined as many as 4 respondents in each of the 27 villages, so that 102 respondents were obtained. The data analysis technique used was Descriptive Statistics analysis, classical assumption tests and multiple regression analysis. The results of the analysis showed that Human resources have a significant positive effect on the village financial system in Denpasar City, having an impact on improving the village financial system in Denpasar City. The second result of the use of information technology has a significant positive effect on the village financial system in Denpasar City. The increasing use of information technology will have an impact on improving the village financial system in Denpasar City. The implications of this study are that the villages in Denpasar City in terms of human resources are expected to be able to improve their human resources by providing technical training to improve skills in preparing financial reports so that village officials can carry out their duties and can rely on appropriate technological knowledge and will improve the village financial system. In terms of the use of information technology, it is expected to maximize the use of existing information technology, and use software that is in accordance with applicable government regulations so that it can facilitate existing work and ultimately maximize the village financial system in Denpasar City.

The aim of this community service activity is to increase insight and develop knowledge about taxation for students at SMK Kartini Surabaya. As well as providing students with knowledge in income tax skills, especially income tax for individual taxpayers. The training participants were 55 students from Kartini Vocational School, Surabaya, Accounting Study Program. The method of implementing community service activities is carried out by providing theoretical and practical knowledge material for calculating income tax for individual taxpayers in accordance with the tax regulations currently in force. Starting from understanding the meaning of tax object, tax subject, taxpayer as well as the meaning of income tax, individual taxpayer tax rates and how to report income tax. The results achieved in this activity are that the participants or students are able to understand the practice of calculating income tax for individual taxpayers in a fundamental way that applies in Indonesia and are able to understand the rules regarding non-taxable income limits and the amount of income that does not have to pay income tax for individual taxpayers. able to understand the procedures for creating billing codes for tax deposits and able to understand the procedures for reporting personal income tax every month and annual reports.

Prospective students who wish to enter higher education must first choose the study program they desire, as this program will provide them with the knowledge and skills needed for their future. Selecting a study program may seem easy for prospective students, given the wide range of options available at a university. However, they also need to consider other factors, both internal and external, when making their choice. This study aims to identify the factors that influence the interest of prospective students in choosing the D3 Accounting Program at Politeknik Negeri Banjarmasin and to provide information regarding the profile of respondents based on student status, gender, and the level of decision-making in selecting the D3 Accounting Program at Politeknik Negeri Banjarmasin. The data analysis techniques used in this study include descriptive analysis, instrument testing, classical assumption testing, and hypothesis testing to analyze the effect of two or more independent variables on the dependent variable using regression equations for two or more variables. The t-test is used to examine the significance of each independent variable's constant, determining whether each variable has a partial (individual) effect on the dependent variable, while the F-test is used to assess the simultaneous impact of the independent variables on the dependent variable, determining whether the influence is significant or not. The results of the hypothesis testing using the F-test and t-test indicate that all alternative hypotheses (Ha) are accepted, and null hypotheses (Ho) are rejected. Thus, the findings reveal that social factors, job opportunities, accreditation, and education costs collectively influence the interest of prospective students in choosing the D3 Accounting Program at Poliban

An interest in entrepreneurship often comes to a person just like that. However, this interest can be influenced by several factors, both external and internal factors. The aim of this research is to determine the influence of entrepreneurial knowledge, entrepreneurial motivation, e-commerce, and family environment on students' interest in entrepreneurship. The research method used is quantitative with a comparative causal nature. The research population used in this research were students of the Nusantara University PGRI Kediri Accounting study program class 2018-2023 using the sampling method, namely using the Slovin formula. The sample size in this study was 122 respondents and was collected through a questionnaire. Data obtained Data was collected through questionnaires and includes primary and secondary data. Validity test, reliability test, classical assumption test, coefficient of determination test, and hypothesis test are used in data analysis. The results of this study show that entrepreneurial knowledge (X1) has a significant effect on interest in entrepreneurship, entrepreneurial motivation (X2) has a significant effect on interest in entrepreneurship, e-commerce (X3) has no effect on interest in entrepreneurship, and family environment (X4) has a significant effect on interest in entrepreneurship. Based on the results of the analysis and conclusions, the suggestions that the author can convey are as follows: for future researchers, this can be used as a guide to determine the influence of interest in entrepreneurship and try to use other variables besides the variables used in this research, especially variables that are similar to e-commerce variables.

This research aims to determine the behavior that arises from MSME actors regarding the existence of accounting science and its application, this is because there are still many MSMEs who do not understand what accounting is and what accounting is like. This research was conducted in Kota Baru Subdistrict by examining several MSME actors in Kota Baru Subdistrict who are members of it. Researchers use a qualitative approach with the type of research, namely descriptive. Qualitative research is research that produces written or verbal data from a person or observed behavior, and the technique for collecting the data is using observation, interviews and documentation. The results of this research show that the behavior given by MSME actors in response to the existence of accounting knowledge and its application in the business world results in MSME actors already knowing the existence of accounting science, but there are still MSMEs who do not understand what accounting is.

Developing countries are countries that value education, but in improving the quality of education services there are gaps in accounting information, such as financial reports which need attention and improvement in their services. The purpose of this study was to determine whether accounting knowledge and education level affect the quality of financial reporting at private secondary schools in Soubrayon 05 Bekasi Regency.  This research is quantitative, with a population of twenty-nine schools in the region and sample data taken using a questionnaire according to purposive sampling technique with a total of 51 people. The data analysis technique used is multiple regression analysis, classical assumptions and hypotheses.  The results of this study indicate that all are valid and reliable, with the accounting knowledge variable showing a significance value of 0.014 below 0.05, and the education level variable showing a significance value of 0.006 below 0.05, which means each is accepted and shows there is an influence on the quality of financial statements. The simultaneous test results also show a significance value of 0.011 below 0.05 where Accounting Knowledge and Education Level together have a significant effect on the Quality of Financial Statements.      

This research aims to determine and analyze the recording of financial reports at the Nurul Haq Islamic boarding school in accordance with Islamic boarding school accounting guidelines which include financial position reports, net asset change reports, cash flow reports and notes to financial reports. The method used in this research is qualitative with a descriptive approach. The results of this research found that currently the Nurul Haq Islamic boarding school only uses simple financial reports because it does not fully understand Islamic boarding school accounting guidelines, due to a lack of knowledge and information regarding Islamic boarding school accounting.