MSMEs are one of the drivers of economic development. With financial reports, MSME can obtain all kinds of financial information that is important for their business. The quality of financial reports can be done in two ways, the first method is related to research on the determinants that produce quality financial reporting. By studying this phenomenon, the focus on this method is related to the company’s internal factors related to its internal. The research method used is the first method, which is to see the quality of internal financial reports, namely human resources which includes educational level, work experience and accounting competence. This study is motivated by the inconsistency of the result of previous studies in different areas and several different variables, which may be due to other variables that play a role in relation.             This study aims to determine the effect of educational level, work experience and accounting competence on the quality of financial reports on MSMEs in Bogor City. The research method used is quantitative research that is sourced from a questionnaire and is measured by Likert Scale. The population in this study were 50 respondents, who were taken from SMEs in the city of Bogor. MSMEs that used as data are MSMEs that record financial statements in their business. The data used are primary data. The data obtained were then analyzed using SPSS 21 program. The result showed in this study indicate that all the variables tested that is educational level, work experience, and accounting competence have a positive effect on the quality of MSME financial reports in Bogor City. Keywords: educational level, work experience, accounting competence, quality of financial reports.

ABSTRAKFenomena fisika dalam kehidupan sehari-hari belum banyak digali sehingga berpotensi untuk dikaji yakni proses pembangunan rumah. penelitian ini bertujuan untuk mengkaji secara teoritis fisika yang ada dalam proses pembangunan rumah dan menganalisis kaitan materinya dengan pembelajaran fisika di SMP dan SMA. Data dikumpulkan melalui data sekunder dan data primer yang diperoleh dari observasi langsung di lapangan dan dokumentasi mengenai proses pembangunan rumah yang selanjutnya akan digunakan untuk dianalisis dalam penelitian dalam bentuk analisis data deskriptif yang mana hasil penjabarannya berupa kata-kata dan bukan angka. Hasil penelitian mendapatkan penerapan konsep fisika dengan kegiatan sehari-hari dalam proses pembangunan rumah yang berkaitan dengan pemmbelajaran fisika di kelas yakni konsep bejana berhubungan, gaya berat dan konsep pesawat sederhana penggunaan alat-alat yang digunakan oleh tukang bangunan selama proses pembangunan rumah. Berdasarkan hasil penelitian, dapat disimpulkan bahwa dengan menerapkan pembelajaran berbasis kontesktual, dan memanfaatkan sumber belajar di lingkungan sekitar siswa seperti proses pembangunan rumah akan memberikan kesempatan kepada guru sebagai sumber belajar baru, pengintegrasian bahan ajar seperti lembar kerja siswa dan memperkaya soal HOTS dalam mengajar di kelas dan memberikan kesempatan siswa untuk belajar secara langsung di lingkungannya yang diharapkan dapat memberikan hasil belajar sesuai dengan tujuan pembelajaran fisika. Kata kunci: fisika; pembelajaran fisika; pembangunan rumah. ABSTRACTPhysics phenomena in everyday life have not been explored much so that they have the potential to be studied, namely the process of building houses. This study aims to theoretically examine the physics that exist in the process of building houses and analyze the relationship between the material and physics learning in junior and senior high schools. Data is collected through secondary data and primary data obtained from direct observations in the field regarding the house construction process which will then be used to be analyzed in research in the form of descriptive data analysis where the results of the description are in the form of words and not numbers. The results of the study obtained the application of physics concepts with daily activities in the house building process related to learning physics in the classroom, namely the concept of related vessels, heavy forces and the concept of simple aircraft using tools used by builders during the house construction process. Based on the results of the study, it can be concluded that by applying contestual-based learning, and utilizing learning resources in the surrounding environment of students such as the house building process will provide opportunities for teachers as new learning resources, integrate teaching materials such as student worksheets and enrich HOTS questions in teaching in the classroom and provide opportunities for students to learn directly in their environment which is expected to provide learning outcomes  according to the learning objectives of physics. Keywords: physics; physics learning; house construction.