The research is aimed to detemine the management of Alokasi Dana Desa (ADD) in Mare Subdistrict Bone Regency. which include: planning, implementation, administration, reporting, dan accountability. The population of this research were all Village Government and its apparatus and accountability report of APBDes Mare Subdistrict Bone Regency a number of 17 villages. The sample of the study was chosen by purposive sampling with the criteria: (1) the village receiving the highest ADD, (2) the village receiving the lowest ADD, (3) the village located in the capital city of Mare Subdistrict, (4) the nearest village of the capital city of Mare Subdistrict, and (5) the farthest village from the capital city of Mare Subdistrict. Based on the criteria, five villages were chosen: Batu Gading Village, Data Village, Mario Village, Lappa Upang Village, and Kadai Village. The data were collected by questionnaire and documentation. The data obtained were analyzed using descriptive-comparative method with percentage of crude index agreement (indeks kesesuaian kasar/IKK). The results of this research suggest that the management of ADD which includes: planning, implementation, administration, reporting, and accountability with 63 indicators in Mare Subdistrict Bone Regency has been in accordance with Peraturan Menteri Dalam Negeri Nomor 113 Tahun 2014 tentang Pengelolaan Keuangan Desa.

The research is aimed to determine the factors of interest in learning, and learning disciplines that affect student learning outcomes accounting expertise. This type of research is qualitative research using qualitative descriptive analysis tools and multiple regression analysis to determine how much these factors influence. The sample is 76 students using proportional random sampling technique. This study means that the interest variable (X1) has a positive effect on learning outcomes (Y). This indicates that if the interest variable increases one unit, while the student learning discipline variable is considered constant it will cause an increase in learning outcomes by 0.480. This indicates that when the learning discipline variable has increased by one unit and the interest variable is considered constant it will cause an increase in learning outcomes. learning outcomes of 0.477. The results of the correlation coefficient analysis obtained a value (r) of 0.640, which means that the relationship between student learning outcomes and student learning interest and student learning discipline is in the strong category. Where the correlation value is in the coefficient interval 0.60 - 0.799. While the coefficient of determination (r2) is 0.410 or 41 percent, which means that the effect of student interest in learning and learning discipline on student learning outcomes is 41 percent, while the remaining 59 percent (100% - r2) is determined by other factors not included in this study. The results of the t-test show that the significant value is smaller than the alpha value, where the significant value = 0.002 <alpha = 0.05, which means that it is significant, so the hypothesis proposed is that: "It is assumed that interest in learning and student learning discipline has a significant effect on learning outcomes. students in the Accounting Skills Program of SMK Negeri 1 Pangkep are declared "accepted".

Student learning satisfaction is one of the indicators of teachers or lecturers success in teaching performance. It is assumed that the greater student satisfaction with a lecturer’s teaching style equates to better teaching performance by the lecturer. Current research  has established that students satisfaction level within a university learning environment correlates with the lecturers teaching performance. The present study took place within a university examining students and lecturers in the Faculty of Economics at Makassar State University  in  Indonesia.  The  sample  comprised  81  individuals  who  were investigated using a correlational descriptive study model. Data were gathered through questionnaires and the study of documents and then further analysed using a regression model  that  consisted  of  R2,  F,  t,  and  determination  tests.  Findings  were  that  a lecturer’s performance, which involves preparation, opening, core, and closing activities in a lesson, positively and significantly correlated with student satisfaction levels.

This study aims to determine the effect of cooperative burden on profitability at the Cooperative Employees of the Republic of Indonesia (KPRI) of Higher Education in Makassar City. The population of this research is all KPRI Universities in Makassar City, while the sample in this study is KPRI Universities in Makassar City which have financial reports for the last five years (2015-2019). Data collection was carried out using documentation techniques. Data analysis was performed using simple regression analysis techniques, correlation coefficient, and t-test. The results showed that an increase in the cooperative burden on the KPRI of Higher Education in Makassar City would result in a decrease in profitability at the KPRI. Vice versa, if the burden of cooperatives has decreased, the profitability of the KPRI of Higher Education in Makassar City will increase. This can occur because the operating expense is one of the deductions from the income in the KPRI to generate SHU. So that if the cooperative load is in a small amount, the resulting SHU is quite large.