Analisis Kemampuan Bahasa Inggris dan Pemahaman Konsep Keuangan dalam Pemahaman Terminologi Akuntansi

Abstract

This study aims to analyze English language ability and financial literacy in understanding accounting terminology among economics students. This research employed a quantitative descriptive approach involving 150 students from economics and business-related programs. Data were collected using a test instrument consisting of English language, financial concept understanding, and accounting terminology indicators, then analyzed using descriptive statistics. The results showed that students had good abilities in all research variables. English language ability obtained an average score of 75.13, financial concept understanding reached 75.38, and accounting terminology understanding achieved the highest average score of 76.46. These findings indicate that understanding accounting terminology requires both language competence and financial conceptual knowledge. This study contributes to improving accounting education by emphasizing the integration of academic English and financial concepts.