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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 113 Documents
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Pengembangan Bahan Ajar Interaktif Berbasis Flipbook pada Mata Pelajaran Dokumen Berbasis Digital: Implikasi Bagi Pembelajaran di Era Society 5.0 Saraswati, Narulita Diva; Karunia Illahi, Artika Iesa; Arif, Amirul; Hakim, Luqman
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.v8i1.3789

Abstract

This study aims to develop effective teaching materials in the form of handouts and flipbooks to enhance students' understanding and engagement in learning. Utilizing the Research and Development (R&D) method based on the ADDIE model, the research involved analyzing students' needs, designing, developing, implementing, and evaluating the teaching materials. The findings indicate that handouts organized with clear material sequences and alignment between content and exercises significantly improve students' understanding, with 48% of students reporting that the material presented was clear and appropriate for their abilities. Additionally, the flipbook, designed with visually appealing layouts and systematic content presentation, effectively boosts student motivation and facilitates comprehension of key concepts. This research emphasizes the importance of innovation in developing teaching materials relevant to students' characteristics in the 5.0 era, thereby supporting optimal learning outcomes.
Pengembangan Lembar Kegiatan Peserta Didik (LKPD) Mata Pelajaran Dasar – Dasar Akuntansi dan Keuangan Lembaga pada Sekolah Menengah Kejuruan Azzahra, Rachmi Yuliani; Ilmi, Yusina Fadla; Mulyati, Budi
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.v8i1.3876

Abstract

This research was motivated by the lack of learning media in the subject of Basic Accounting and Institutional Finance in the Independent Curriculum. This study aimed to develop a product of Learner Activity Sheets (LKPD) for Basic Accounting and Institutional Finance subjects. This LKPD was prepared using the development research method (Research and Development) using the 4D model. The initial stage of the research was define, this stage is carried out to define the research needs. The design stage was product design. Develop stage, at this stage the initial product was validated by expert validators, material experts and media experts. After being validated and revised, the product was used by students. The last stage was the dessiminate stage, at this stage the product was distributed on a small scale. The data in this study were obtained through expert validation tests and students response questionnaire. Based on the calculation of the material expert validation test, the percentage results showed 83.34% (very feasible), the results of the media expert validation test were 91.67% (very feasible), and the student response was 94.91% (very feasible).
Laporan Pelaksanaan Anggaran untuk Mengukur Kinerja Finansial pada Organisasi Sektor Publik Haerani, Anggi; Prihatin, Khristina Sri; Irnawati, Erni
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.v8i1.3890

Abstract

Society today is concerned about the performance of government agencies. There is often a public distrust of government, due to the fact that public agencies often use funds without proper planning, overspend, make frequent losses and do not always achieve set goals. The purpose of submitting financial statements in the public sector is to convey information about the resources, location, and use of funds. The information gathering strategies used by the researcher in this study included a literature review and field observations. In the process of data analysis, the author applied two approaches, namely descriptive method and deductive approach. from an economic point of view budget execution report to measure financial performance in public sector organisations is less economical because the realised expenditure is greater than the efficiency target. Some entities have improved efficiency over time by managing expenditure better than the target. While in terms of effectiveness, this shows the agency's ability to achieve the set revenue target, although some entities such as the Medan City Government have not been able to realise all potential revenue.
Dampak Environmental Disclosure dan Kinerja Keuangan terhadap Reaksi Investor Rahmawati, Iroh
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.v8i1.3896

Abstract

The relationship between environmental issues, financial performance, and investment decisions is increasingly becoming a focus in the business and financial world, especially with the increasing awareness of global environmental issues such as climate change. Investors and companies increasingly recognize that integrating environmental factors into business and investment strategies can create better and more sustainable long-term value. The purpose of this study was to determine the impact of environmental disclosure and financial performance on investor reactions. The research method used was multiple linear regression. The results of this study indicate that environmental disclosure and financial performance have a simultaneous effect on investor reactions of 0.7336 or 73.36%.
Pengaruh Environmental Performance dan Capital Structure terhadap Kinerja Keuangan pada Perusahaan Sektor Basic Materials Periode 2021-2024 Arlin Choirun Nisa; Acynthia Ayu Wilasittha
Progress: Jurnal Pendidikan, Akuntansi dan Keuangan Vol. 9 No. 2 (2026): 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.v9i2.4592

Abstract

This research examines the relationship between environmental performance, capital structure, and the financial performance of basic materials companies listed on the Indonesia Stock Exchange during 2021–2024. A quantitative approach was employed using panel data regression analysis. The sample consisted of 32 companies selected through purposive sampling, resulting in 128 firm-year observations. Data processing was conducted in Stata 17, and the Random Effect Model (REM) was determined to be the most suitable estimation model. Financial performance was proxied by Return on Assets (ROA), environmental performance was evaluated using PROPER ratings, and capital structure was measured through the Debt-to-Equity Ratio (DER). In addition, firm size and sales growth were incorporated as control variables. The findings reveal that environmental performance does not show a significant effect on financial performance, indicating that environmental initiatives have not yet generated direct financial benefits for firms. Conversely, capital structure negatively and significantly influences financial performance, suggesting that higher debt utilization may reduce company profitability. Furthermore, the simultaneous analysis indicates that environmental performance, capital structure, firm size, and sales growth jointly affect financial performance. This study enriches the literature on corporate financial performance by providing empirical evidence from Indonesian basic materials companies. Overall, the results indicate that short-term financial performance is more strongly associated with internal financial management, particularly capital structure policies, than with environmental performance practices
Peran Digital Literacy dalam Memediasi Pengaruh Technology Integration dan Collaborative Learning terhadap Hasil Belajar Akuntansi Nadia Maulida; Pasca Dwi Putra; Sondang Aida Silalahi; Tuti Sriwedari; Haryani Pratiwi Sitompul
Progress: Jurnal Pendidikan, Akuntansi dan Keuangan Vol. 9 No. 2 (2026): 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.v9i2.4635

Abstract

This study examines the influence of technology integration and collaborative learning on accounting students' learning outcomes at SMK Negeri 1 Patumbak, with digital literacy as a mediating variable. The urgency of this research stems from the fact that 54.4% of Grade X Accounting students failed to meet the Minimum Completeness Criteria (KKM) of 75, despite the application of digital-based learning and collaborative activities in the classroom. This study employed a quantitative ex post facto design involving all 68 Grade X Accounting and Financial Institution students through total sampling. Data were collected via a four-point Likert scale questionnaire and documentation of mid-semester exam scores, then analyzed using path analysis and Sobel test with SPSS version 31.0.2.0. Results showed that technology integration and collaborative learning each had a significant positive direct effect on both learning outcomes and digital literacy. Digital literacy itself proved to be the most dominant predictor of learning outcomes (β = 0.544). Furthermore, digital literacy significantly mediated the influence of technology integration (Z = 2.750, p = 0.006) and collaborative learning (Z = 4.460, p < 0.001) on learning outcomes, with partial mediation occurring in both pathways. These findings confirm that technology integration and collaborative learning enhance learning outcomes not only directly, but also indirectly by strengthening students' digital literacy as a cognitive bridge toward deeper conceptual understanding. These findings suggest that teachers should design technology use and collaborative activities not merely as instructional tools, but as deliberate pathways for building students' digital literacy, which in turn serves as a cognitive bridge toward deeper conceptual understanding and improved learning outcomes.
Academic Fraud dan Karakter Bela Negara pada Mahasiswa Akuntansi: Sebuah Analisis Bibliometrik (2021–2025) Rahma Dwi Fitriana; Indrawati Yuhertiana
Progress: Jurnal Pendidikan, Akuntansi dan Keuangan Vol. 9 No. 2 (2026): 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.v9i2.4686

Abstract

Academic fraud has become a pressing issue in higher education, particularly in accounting programs that demand high integrity. Previous studies have largely focused on descriptive or quantitative approaches, leaving a gap in mapping the thematic landscape and its linkage to national defense values. This study aims to analyze the phenomenon of academic fraud and its relationship with the formation of national defense character in accounting students, while addressing the research gap by identifying dominant themes and their ethical implications. Data were obtained from 17 articles published on Google Scholar between 2021–2025. Bibliometric analysis was conducted using VOSviewer 1.6.20, employing four metrics: citations, co-citations, bibliographic couplings, and keyword co-occurrences. The mapping revealed six thematic clusters: (1) academic dishonesty and fraud, (2) determining factors such as corruption, pressure, and rationalization, (3) manifestations of fraudulent behavior in higher education, (4) critical discourse and methodological issues, (5) theoretical and ethical foundations, and (6) links to national defense. The most significant finding is that academic pressure and rationalization emerge as dominant drivers, while integrating national defense values provides a normative framework to strengthen ethical awareness among accounting students. These findings confirm that academic fraud is not only an educational problem but also a moral and national issue. Practically, the study implies the need for universities to integrate ethics and national defense education into curricula, design proportional academic policies, and foster a culture of integrity. Theoretically, the study bridges bibliometric mapping with national defense discourse, offering a novel perspective rarely explored in the literature.
Pengaruh Penggunaan Media Accountpoly terhadap Keaktifan dan Motivasi Siswa pada Pembelajaran Siklus Akuntansi Perusahaan Jasa Karina Ziza Sustanto; Jihan Ghefira Shadiq; Sulastri
Progress: Jurnal Pendidikan, Akuntansi dan Keuangan Vol. 9 No. 2 (2026): 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.v9i2.4697

Abstract

Student-centered learning requires instructional media that actively engage students and enhance their motivation, particularly in accounting education where learning activities are often perceived as difficult and monotonous. At SMK Negeri 12 Malang, students demonstrated low learning activeness and insufficient learning motivation during the Service Company Accounting Cycle lessons, indicating the need for a more interactive learning medium. This study aimed to examine the effect of Accountpoly, a monopoly-inspired board game, on students' learning activeness and learning motivation. A quantitative pre-experimental study employing a One-Group Pretest–Posttest Design was conducted with two independent sample groups consisting of 60 tenth-grade accounting students: 30 students from Class X AK 2 were assessed for learning activeness, while 30 students from Class X AK 4 were assessed for learning motivation. Data were collected using Likert-scale questionnaires and analyzed through descriptive statistics, the Shapiro–Wilk normality test, paired-sample t-test, and N-Gain analysis. The findings showed that Accountpoly significantly improved learning activeness, with the mean score increasing from 30.83 to 40.20 (t = −7.913, p < .05) and a moderate N-Gain of 0.4508. Learning motivation also increased significantly, from 69.57 to 88.13 (t = −5.491, p < .001), although the N-Gain (0.1778) was categorized as low due to the high initial motivation scores. These findings indicate that Accountpoly is an effective game-based learning medium for promoting students' active participation and enhancing learning motivation in accounting education.
Pengembangan Media Pembelajaran Domino Card untuk Mata Pelajaran Dasar-Dasar Akuntansi dan Keuangan Lembaga Leony Devi Antika Sari; Budi Mulyati; Yusina Fadla Ilmi; Fitri Nurlaili; Anggi Haerani; Khristina Sri Prihatin
Progress: Jurnal Pendidikan, Akuntansi dan Keuangan Vol. 9 No. 2 (2026): 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.v9i2.4809

Abstract

This research is conducted based on the results of a learning needs analysis collaborated with teachers at a vocational high school. Several obstacles were found in the learning process, including the suboptimal use of learning resources and the unavailability of game-based learning media at school. This study aims to develop domino card learning media for 11th grade vocational high school students in learning the basics of accounting and institutional finance. This study used R&D (Research & Development) method with 4D model. The stages of this model include define, design, develop, and disseminate. The results showed that the domino card media was suitable for use based on the assessment results from the validators, namely the material expert gave a score of 90.66%, the media expert gave a score of 92% and the learning design expert gave a score of 100%, and all three are in the very suitable category. The response from users gave very good results, where students gave a response with a score of 80% and teachers gave a response with a score of 100%. Therefore, it can be said that the domino card media developed in this study is suitable for use in the learning process at vocational school for the subject of basic accounting and institutional finance.
Dampak Implementasi Biaya Lingkungan dan Pengungkapan Emisi Karbon Terhadap Kinerja Keuangan: Pada Perusahaan Sektor Energi yang terdaftar di Bursa Efek Indonesia Tahun 2023-2024 Iroh Rahmawati; Nistri Kusumawardani
Progress: Jurnal Pendidikan, Akuntansi dan Keuangan Vol. 9 No. 2 (2026): 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.v9i2.4817

Abstract

lPenelitian ini lbertujuan untuk menguji dan lmenganalisis pengaruh Implementasi lBiaya Lingkungan ldan Pengungkapan lEmisi Karbon lterhadap Kinerja lKeuangan pada lperusahaan sektor Energy lyang terdaftar ldi Bursa lEfek Indonesia (BEI) lperiode 2023–2024. lPenelitian ini lmenggunakan pendekatan lkuantitatif dengan memanfaatkan ldata sekunder lyang bersumber ldari laporan ltahunan dan llaporan keberlanjutan perusahaan. Untuk menguji hipotesis penelitian, data dianalisis lmenggunakan regresi ldata panel ldengan pendekatan lFixed Effect lModel (FEM) lmelalui bantuan lperangkat lunak lEViews 12. lHasil penelitian lmenunjukkan bahwa lsecara parsial Implementasi Biaya Lingkungan lmemiliki pengaruh negatif ldan signifikan lterhadap Kinerja Keuangan, lsementara itu Pengungkapan Emisi Karbon tidak menunjukan pengaruh yang signifikan terhadap Kinerja Keuangan. Berdasarkan hasil perhitungan secara simultan, implementasi biaya llingkungan dan lpengungkapan emisi lkarbon terbukti lberpengaruh signifikan lterhadap Kinerja lKeuangan dengan lnilai Adjusted lR-Squared lsebesar 0,906996, mengindikasi lbahwa 90,70% lvariasi Kinerja lKeuangan dapat ldijelaskan oleh lkedua variabel lindependen, sedangkan 9,30% lsisanya dipengaruhi oleh lfaktor lain yang tidak dimasukan dalam model penelitian. Hasil penelitian ini diharapkan dapat memberikan kontribusi bagi perusahaan dalam menerapkan kebijakan pengelolaan lingkungan dan meningkatkan transparansi pengungkapan emisi karbon sebagai bagian dari strategi keberlanjutan perusahaan, serta lmenjadi referensi lbagi peneliti lselanjutnya dalam lmengembangkan penelitian lmengenai kinerja keuangan ldan aspek lingkungan.

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