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Keywords Accounting Economics Accounting Standards ISAK 35, financial, foundation BUMDes, Villages, Economy, Local Potential. Family Background Family Environment Financial Reports, UMKM, Financial Statement Analysis Interest in Becoming a Teacher Internal Control System, Compliance with Legislation, Quality of Financial Statements. Learning Facilities, Learning Motivation, and Distance Learning Effectiveness Learning Motivation Perceptions of Teacher Profession Self Efficacy Social Environment, Learning Interest, Learning Outcomes. Student Learning Difficulties, Internal Factors, External Factors Tax planning, efficiency, income tax expense. Teacher Strategy The Effect of Online Learning, Comprehension, Accounting Computer financial distress inflation operating cash flow property & real estate

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Umairoh, Nelis, Universitas Pendidikan Indonesia (Indonesia)
Urbaningrum, Annisa Nur Afifah
Utami, Puput Astri Tri, Universitas Pendidikan Indonesia (Indonesia)

Kantor Program Studi Pendidikan Akuntansi

Gedung FPEB A Lantai 5, Universitas Pendidikan Indonesia

Jl. Dr. Setiabudhi No 229 Bandung, 40154

Telpon. 022-2002126. Fax. 022-2002126.