https://jurnal.eraliterasi.com/index.php/jacfir/issue/feed 2026-02-25T05:45:25+00:00 Risky Fatikasari, S.Gz. era.literasi@gmail.com Open Journal Systems <p><strong>JACFIR</strong> adalah jurnal ilmiah yang diterbitkan oleh CV Era Literasi Sains (ELS), dengan SK Menkumham: AHU-0012017-AH.01.14 Tahun 2023, dan Nomor Induk Berusaha (NIB): 1702230040365 Tahun 2023, sebagai wadah publikasi bagi dosen, guru, mahasiswa, peneliti, dan praktisi untuk menyebarluaskan, mengembangkan, dan memfasilitasi hasil penelitian ilmiah atau kajian ilmiah dalam bidang <strong>Akuntansi </strong>dan<strong> Keuangan</strong>.</p> <p><strong>Ruang Lingkup</strong><strong>:</strong> Akuntansi Keuangan, Akuntansi Manajemen, Akuntansi Pemeriksaan <em>(Auditing)</em>, Akuntansi Penganggaran <em>(Budgeting)</em>, Akuntansi Biaya, Akuntansi Anggaran, Akuntansi Perpajakan, Akuntansi Perbankan, Akuntansi Pemerintahan, Akuntansi Keuangan Daerah, Akuntansi Syariah, Akuntansi Sektor Publik, Akuntansi Pendidikan, Akuntansi Sosial, Akuntansi Keperilakuan, dan Sistem Akuntansi.</p> <p><strong>JACFIR</strong> terbit 4 kali dalam satu tahun yaitu pada bulan <strong>Maret, Juni, September </strong>dan<strong> Desember.</strong></p> https://jurnal.eraliterasi.com/index.php/jacfir/article/view/421 2026-02-25T05:45:25+00:00 Dwi Harini dwiharini707@gmail.com Amelia Sholeha amel134@gmail.com Hilda Kumala Wulandari hilda060791@gmail.com Mohamad Badrun Zaman badrunmohamad93@gmail.com Nasiruddin nasir.brebes@gmail.com

<p><em>This study aims to analyze the effect of formal education and training on accounting understanding among students of the Accounting Study Program at Muhadi Setiabudi University (UMUS) Brebes. The research employs a quantitative approach using a survey method involving 108 students selected from a population of 148 active students, determined using the Slovin formula. The analysis techniques include validity testing, reliability testing, classical assumption tests, multiple linear regression, t-test, F-test, and coefficient of determination (R²). The results indicate that training has a significant effect on accounting understanding (p &lt; 0.05), while formal education shows a positive but partially lower effect. Simultaneously, education and training have a significant effect with a contribution of 65.8%. These findings reinforce human capital theory and experiential learning theory, suggesting that the combination of structured education and applied training enhances the cognitive and technical competencies of accounting students.</em></p>

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