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Progress: Jurnal Pendidikan, Akuntansi dan Keuangan
Published by Universitas Banten Jaya
ISSN : 26230763     EISSN : 26227037     DOI : -
Core Subject : Economy, Education, Social,
Economics, Econometrics & Finance Education Social Sciences
PROGRESS Jurnal Pendidikan, Akuntansi dan Keuangan merupakan jurnal yang berisi artikel ilmiah dalam bidang pendidikan, akuntansi dan keuangan. karya tulis dalam bidang pendidikan berkaitan dengan analisis dan evaluasi metode pembelajaran, proses pembelajaran, media pembelajaran, maupun materi pembelajaran dan tema lain pendidikan. Pada bidang akuntansi dan keuangan berisi isu tentang berbagai hal yang berkaitan dengan akuntansi dan keuangan.
Arjuna Subject : Ilmu Sosial - Pendidikan
Articles 104 Documents
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Analisis Kinerja Keuangan PT Tembaga Mulia Semanan Tbk. Periode 2019-2022 Mukhlisiah, Rizka; Syach Ginting, M. Enteguh
Progress: Jurnal Pendidikan, Akuntansi dan Keuangan Vol 7 No 1 (2024): Progress: Jurnal Pendidikan, Akuntansi dan Keuangan
Publisher : FKIP, Universitas Banten Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47080/progress.v7i1.3193

Abstract

One of the main indicators related to the business continuity (going concern) of a company is the company's financial performance. The trust of interested parties such as shareholders, managers and creditors will increase if the company's financial performance is of good quality. This research aims to assess the financial performance of PT Tembaga Mulia Semanan Tbk. 2019-2022, namely calculating liquidity ratios (current ratio and quick ratio), solvency ratios (debt to asset ratio and debt to equity ratio), profitability ratios (return on investment and return on equity), and activity ratios (inventory turnover and fixed asset turnover) for the 2019-2022 period. This research applies a descriptive quantitative analysis method using secondary data, namely audited financial reports in the form of profit and loss statements and financial position reports as well as books related to financial report analysis. Financial reports are taken from published data from the Indonesian Stock Exchange and PT Tembaga Mulia Semanan Tbk. The results of the research are PT Tembaga Mulia Semanan Tbk. describes poor financial performance in 2019-2022 which is characterized by the current ratio and quick ratio, debt to asset ratio and debt to equity ratio, ROI and ROE, which are below industry standards as well as fixed asset turnover and inventory turnover with values ​​above industry standards.
Analisis Penentuan Harga Pokok Produksi Telur Asin dengan Menggunakan Metode Full Costing Lestari, Lamsah; Awalia, Erly Nur; Sari, Novita
Progress: Jurnal Pendidikan, Akuntansi dan Keuangan Vol 7 No 2 (2024): Progress: Jurnal Pendidikan, Akuntansi dan Keuangan
Publisher : FKIP, Universitas Banten Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47080/progress.v7i2.3306

Abstract

The research aims to analyze the price determination of salted egg production using the full coasting method at UMKM. Data collection techniques use observation, interviews and documentation methods. The results of this research show that there are differences in calculating the cost of production using the UMKM method at CV. Keramat Telur Berkah with the full coasting method. The basic price for producing boiled salted eggs using Mrs. Emi's UMKM method was IDR. 3,220,- full coasting method IDR. 3,426,- difference IDR. 207,- Mrs. Emi's grilled salted egg IDR. 3,585,- full coasting method IDR. 3,847,- difference IDR. 262,- then for Mrs. Emi's baked salted eggs, the cost of production is IDR. 3,497,- full coasting method IDR. 3,731,- difference Rp. 234,-. Keywords: UMKM, Cost of Goods Production, Full Coasting Method
Pengaruh Penerapan Aplikasi Sakti dan Kompetensi SDM terhadap Kualitas Penyajian Data Keuangan LAKIP TA 2023 di RSPAL dr. Ramelan Surabaya Utomo, Irawan Adji Cahyo; Setiawan, Daniel; Hardiman, Hardiman
Progress: Jurnal Pendidikan, Akuntansi dan Keuangan Vol 7 No 2 (2024): Progress: Jurnal Pendidikan, Akuntansi dan Keuangan
Publisher : FKIP, Universitas Banten Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47080/progress.v7i2.3456

Abstract

This research is aimed at determining the impact of the application of reasonable applications and human resources competencies on the quality of presentation of financial data in LAKIP Year 2023 at RSPAL Dr. Ramelan Surabaya. This research uses quantitative methods on populations that include administrative, financial, program, and budget staff, the drafting team, and users of financial reports for LAKIB Year 2023. Simple random sampling technique or stratification of samplings of 39 people. Data collection technique using a Likert scale questionnaire. Data analysis techniques using decryptive statistics and inferential statistics with the help of SPSS software version 27. The results of this study found that the implementation of accurate applications has a positive and significant impact on the quality of presentation of financial data in LAKIP year 2023 of 79.2%. Human resources competence has a positive and significant impact on the quality of presentation of financial data in LAKIP year 2023 by 77.1%. Applying of Sakti application and human resources competence combined have a positive impact and significant influence on the presentation quality of financial information LAKIB year 20–23 by 80.5%. Furthermore, the remaining 19.5% is another variable contribution that the researchers have not observed thoroughly in this research.
Pengaruh Kecerdasan IQ, EQ dan SQ Personel Intelijen terhadap Kemampuan Analisis di Koarmada II Nugraha, Rio Aditya; Widayat, Wahyu Agus; Pandjaitan, Manahan Budiarto
Progress: Jurnal Pendidikan, Akuntansi dan Keuangan Vol 7 No 2 (2024): Progress: Jurnal Pendidikan, Akuntansi dan Keuangan
Publisher : FKIP, Universitas Banten Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47080/progress.v7i2.3469

Abstract

The research aims to find out the impact of IQ, EQ, and SQ intelligence on the capabilities of intelligence personnel in Koarmada II. The research method uses quantitative methods. The population in this study refers to the total Koarmada II Intelligence Satker personnel in real terms based on the Intelligence Personnel List (DSP) of Koarmada II, consisting of Satker Sintel, Denintel, and Satpam Denma, for a total of 72 personnel. The primary data in this study used a questionnaire with a Likert scale. Data analysis techniques use descriptive statistics and inferential statistics. The results of the research showed that IQ had a positive and significant influence on the analytical capabilities of Koarmada II by 24.3%. EQ intelligence had a significant and positive impact on analytical abilities in Koarmada 2 by 29.8%. SQ intelligence had a negative and significant impact on the analysis capability in Koarma II by 23.8%. IQ intelligence, EQ intelligence, and SQ intelligence, combined, had a good and significant effect on analysis capacities in Koarmada 2, by 43.4%, and the remaining 56.6% were influenced by other variables that were not studied.
Analisis Akuntabilitas Pengelolaan Dana Desa di Kadu Agung Kecamatan Gunungsari Prihatin, Khristina Sri; Nurlaili, Fitri; Ilmi, Yusina Fadla; Mulyati, Budi
Progress: Jurnal Pendidikan, Akuntansi dan Keuangan Vol 7 No 2 (2024): Progress: Jurnal Pendidikan, Akuntansi dan Keuangan
Publisher : FKIP, Universitas Banten Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47080/progress.v7i2.3492

Abstract

Village Fund Management is one of the most important things in realizing the Vision and Mission of an area to improve the welfare of the community. The aim of this research is to find out an analysis of the accountability of village fund management in Kadu Agung, Gunungsari District, Banten Province. The research method used was qualitative by conducting direct observations and interviews with several employees and the community in Kadu Agung Village, Gunungsari District. Based on the results of research by conducting direct interviews, it shows that the village fund planning stages are in accordance with the regulations that have been implemented and only involve a few community leaders, but not all of them can be realized, the implementation stage has an implementation schedule and the realization is not entirely in accordance with the schedule even though the community has assisted. The accountability of Kadu Agung Village employees only has evidence in the form of receipts for purchasing goods and not the entire community knows about their accountability. The results of managing village funds in Kadu Agung are not in accordance with the needs and expectations of the community because many poor people do not receive assistance from the village, causing inequality between the community and the Kadu Agung Village.
Pengaruh Penggunaan Pay Later, Gaya hidup, Pendapatan Orang Tua Terhadap Financial Management Behavior pada Mahasiswa Fakultas Ekonomi Universitas Muhammadiyah Sukabumi Rahayu, Devita; Eriswanto, Elan; Suherman, Acep
Progress: Jurnal Pendidikan, Akuntansi dan Keuangan Vol 7 No 2 (2024): Progress: Jurnal Pendidikan, Akuntansi dan Keuangan
Publisher : FKIP, Universitas Banten Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47080/progress.v7i2.3510

Abstract

This research aims to determine the effects of the variable pay later usage, lifestyle, and income of parents on the financial management behaviors of students at the Economics Faculty of Muhammadiyah University Sukabumi. This research is a quantitative study, conducted using primary data in the form of a questionnaire distributed online via google form. The sampling technique use non-probability sampling method with purposive sampling, involving a sample of 81 participants. Data collection was conducted through questionnaires, and the data analysis was carried out using SPSS IBM 26 software. The result of this research is that pay later usage does not significantly influence financial management behavior. In contrast, both lifestyle and income of parents have a positive and significant partial impact on financial management behavior. Furthermore, when considered together, pay later usage, lifestyle, and parental income demonstrate a positive and significant effect on financial management behavior.
Penerapan PSAK 115 Terkait Pengakuan Pendapatan dari Kontrak dengan Pelanggan pada PT Semen Indonesia (Persero) Tbk Sari, Dina Mufida; Vendy, Vicky
Progress: Jurnal Pendidikan, Akuntansi dan Keuangan Vol 8 No 1 (2025): Progress: Jurnal Pendidikan, Akuntansi dan Keuangan
Publisher : FKIP, Universitas Banten Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47080/progress.v8i1.3507

Abstract

This study examines how revenue recognition, measurement, presentation, and disclosure are applied at PT Semen Indonesia (Persero) Tbk with the existence of Statement of Financial Accounting Standards (PSAK) 115 which has been in effect since 2020. The research was conducted using a descriptive qualitative method by performing content analysis on the contents of financial statements, related documents, and interviews with several staff from the accounting unit involved in applying PSAK 115. The results of the research at PT Semen Indonesia (Persero) Tbk related to revenue recognition that the process that has been implemented is by PSAK 115. This is evidenced by the application of five stages in recognizing revenue. In the application aspects related to the classification, measurement, presentation, and disclosure of revenue have been applied in accordance with PSAK 115. Furthermore, this study also found that PT Semen Indonesia (Persero) Tbk has made the necessary adjustments to meet the new requirements, including staff training and accounting information system adjustments. These findings indicate that the company has committed to maintaining transparency and accountability in its financial reporting. This research makes an important contribution in understanding the implementation of PSAK 115 in large companies in Indonesia, as well as providing practical guidance for other companies that are or will be implementing this standard.
Pengaruh Pengetahuan Finansial dan Jenis Kelamin terhadap Perilaku Keuangan Mahasiswa FKIP UNS Listyoningrum, Kus Indrani; Susilaningsih, Susilaningsih
Progress: Jurnal Pendidikan, Akuntansi dan Keuangan Vol 8 No 1 (2025): Progress: Jurnal Pendidikan, Akuntansi dan Keuangan
Publisher : FKIP, Universitas Banten Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47080/progress.v8i1.3650

Abstract

This study aims to examine how financial knowledge and gender affect the financial behavior of FKIP UNS students. Using a descriptive quantitative approach with a survey method, the research focuses on sixth- and eighth-semester students from the Accounting Education, Office Administration Education, and Economic Education programs. A purposive sampling method was applied, resulting in a sample of 221 students. Data were gathered through questionnaires and analyzed using descriptive statistics, multiple linear regression, t-tests, F-tests, and the coefficient of determination (R²). Additionally, normality, linearity, and multicollinearity tests were conducted as prerequisites. The results highlight three main findings: (1) Financial knowledge has a significant impact on financial behavior, evidenced by a t-test significance of 0.013 (p < 0.05); (2) Gender also significantly influences financial behavior, with a t-test significance of 0.038 (p < 0.05); (3) Combined, financial knowledge and gender significantly affect financial behaviour, supported by an F-test significance of 0.007 (p < 0.05).
Pengaruh Pengaruh Pendidikan Kewirausahaan dan Penggunaan E-Commerce terhadap Minat Berwirausaha Digital pada Siswa SMKN 6 Surakarta Pringgosari, Antonia Nataya; Susilangingsih, Susilaningsih
Progress: Jurnal Pendidikan, Akuntansi dan Keuangan Vol 8 No 1 (2025): Progress: Jurnal Pendidikan, Akuntansi dan Keuangan
Publisher : FKIP, Universitas Banten Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47080/progress.v8i1.3696

Abstract

This study aims to find empirical evidence (1) the influence of entrepreneurship education on digital entrepreneurship interest in students of SMK Negeri 6 Surakarta; (2) the influence of e-commerce use on digital entrepreneurship interest in students of SMK Negeri 6 Surakarta; and (3) the influence of entrepreneurship education and e-commerce use on digital entrepreneurship interest in students of SMK Negeri 6 Surakarta. This study is a study using a descriptive quantitative method. The population in this study were students of SMK Negeri 6 Surakarta with a purposive sampling technique resulting in a sample of 106 respondents. Data collection was carried out by distributing questionnaires to respondents and in the form of documentation to find out the curriculum and learning process implemented. The instrument validity test technique used Karl Person's product moment correlation and the instrument reliability test was carried out using the Alpha Cronbach technique. Data analysis in this study used multiple linear regression analysis techniques. The results of this study are as follows (1) there is an influence of entrepreneurship education on digital entrepreneurship interest; (2) the use of e-commerce has an impact on interest in digital entrepreneurship; (3) entrepreneurship education and the use of e-commerce contribute 60% to interest in digital entrepreneurship. The researcher hopes that other researchers can develop research based on the facts in the background, namely the low execution of becoming an entrepreneur even though the interest in becoming an entrepreneur is quite high.
Penggunaan Media Pembelajaran Interaktif dalam Meningkatkan Hasil Belajar Peserta Didik di SDI Khalifah Rokmanah, Siti; Andriana, Encep; Hakim, Muhamad Lazuardi
Progress: Jurnal Pendidikan, Akuntansi dan Keuangan Vol 8 No 1 (2025): Progress: Jurnal Pendidikan, Akuntansi dan Keuangan
Publisher : FKIP, Universitas Banten Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47080/progress.v8i1.3748

Abstract

Educators can utilize the development of sophisticated technology to convey learning more easily so that’s why interactive learning media is very appropriate because they support better student activities and improve student learning outcomes. This research aims to find out that the use of interactive learning media at SDI Khalifah also learning obstacle for the students when using interactive learning media. The method used was a qualitative descriptive method with triangulation techniques for testing the validity of interview data using observation techniques and literature studies. Next, the data was analyzed by using the stages of data reduction, data presentation, and conclusion. The results obtained were interactive learning media used by educators were in the form of interesting animated learning videos and practice questions using the application Kahoot And quiziz which can improve student learning outcomes to be above average or KKM, students who can easily understand the material being studied, and students who are enthusiastic about competing in working on questions to get the highest points.

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