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ABSTRACT Introduction/Main Objectives: This study aims to analyze the relationship between education financing management and effectiveness and efficiency in the learning process. Background Problems: The issue of education financing must be an essential part of education development. Educational financing management planning in fulfilling educational facilities and infrastructure must bring about an effective and efficient nature. Novelty: This study of the literature study approach is a differentiator from the results of other people's research. Research Methods: This research was prepared using qualitative methods and a literature research approach to obtain information from various references relevant to the subject matter and the purpose of this research. Finding/Results: This study shows that financing planning is essential in realizing national education. Conclusion: One of the supporting factors is the planning of adequate facilities and infrastructure through an effective and efficient education financing plan. The process of planning and managing the financing of educational institutions is excellent and appropriate, and it will impact the provision of school facilities and infrastructure to the maximum. Finally, the process will also significantly affect the quality of education globally.

ABSTRACT Introduction/Main Objectives: This study aims to analyze the ratio of regional dependence and independence in measuring the financial capacity of the Jambi Provincial Government for the 2016 - 2020 Fiscal Year. Background Problems: How big is the ratio of the contribution of Regional Original Revenue (PAD) to transfer funds from the center in the Jambi Provincial Government APBD in funding development financing for 2016-2020?. Research Methods: The research is quantitative using secondary data in the form of Regional Original Income and transfers funds from the Jambi Province Government Budget Realization Report for the 2016 - 2020 Fiscal Year. Finding/Results: Based on the results of the ratio analysis, the degree of financial dependence of the Jambi Provincial Government in the 2016 - 2020 fiscal year is classified as moderate, with an average overall ratio of 63.60%, meaning that the Jambi Provincial Government in carrying out development financing is still dependent on transfer funds from the center. Meanwhile, the degree of regional financial independence is also classified as moderate/participatory, with an average overall ratio of 57.13%. Conclusion: The contribution of regional Original Revenue in funding development financing cannot be entirely relied upon and still relies on transfer funds from the center.

ABSTRACT The background of the research is the ineffectiveness of training which resulted in the low satisfaction of the training participants. Service quality includes reliability, responsiveness, assurance, empathy and tangibility. Efforts to improve service quality can be improved through service provision by referring to the dimensions of reliability, responsiveness, assurance, empathy and tangible, where assurance and empathy can be used as efforts to improve the quality of services that are more optimal for Finance. The aim of the research is to analyze the level of training management servqual. The analysis used is servqual analysis. The analysis of servqual on the management of the training showed that there was a significant gap between the trainee's expectation with the training management.