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Contact Name
Fitri Nurlaili
Contact Email
fitrinurlaili@unbaja.ac.id
Phone
+6285773390449
Journal Mail Official
-
Editorial Address
Program Studi Pendidikan Akuntansi Universitas Banten jaya Jl. Syeh Nawawi Al- Bantani KP3B Kota Serang
Location
Kota serang,
Banten
INDONESIA
Progress: Jurnal Pendidikan, Akuntansi dan Keuangan
ISSN : 26230763     EISSN : 26227037     DOI : -
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.
Articles 104 Documents
PENGARUH RISIKO INFLASI, RISIKO KREDIT (NPL) DAN RISIKO LIKUIDITAS (LDR) TERHADAP PROFITABILITAS (ROA) DI MASA PANDEMI COVID-19 Nur Rantika Octavia; Gusgana Suria Manda
Progress: Jurnal Pendidikan, Akuntansi dan Keuangan Vol 5 No 1 (2022): 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.v5i1.1631

Abstract

The purpose of this study was to find out how big the Influence of Inflation Risk, Credit Risk (NPL) and Liquidity Risk (LDR) on Profitability (ROA) During the Covid-19 Pandemic Period in State-Owned Banks for the 2018-2020 Period. The method used was descriptive method with a quantitative approach assisted by the SPSS program, namely through classical assumption test analysis, multiple linear regression analysis and hypothesis testing using simultaneous test (F test), partial test (t test), and coefficient of determination test (R2). . The data used in this study was secondary data where the data collection was indirectly so that it uses existing data information. This study uses the population at state-owned banks for the 2018-2020 period using the Saturated Sampling technique because the sampling technique takes all the population to be used as samples. Based on the results of the t-test partially Credit Risk (NPL) has a significant effect on Profitability (ROA), while Inflation Risk and Liquidity Risk (LDR) have no significant effect on Profitability (ROA). From the results of Adjusted R Aquare shows that simultaneously Profitability (ROA) was influenced by Inflation, Credit Risk (NPL), and Liquidity Risk (LDR) by 62%, while the remaining 38% is influenced by other factors.
PENGARUH RISIKO KREDIT, RISIKO LIKUIDITAS DAN RISIKO OPERASIONAL TERHADAP KINERJA KEUANGAN Widya Fadriyaturrohmah; Gusgana Suria Manda
Progress: Jurnal Pendidikan, Akuntansi dan Keuangan Vol 5 No 1 (2022): 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.v5i1.1632

Abstract

This study was conducted to determine and analyze the financial performance of banking companies listed in the LQ 45 index for the 2014-2020 period. The factors analyzed are credit risk, liquidity risk and operational risk. The method used is descriptive. The data comes from the financial statements of banking companies incorporated in the LQ 45 index for the 2014-2020 period, namely Bank Central Asia (BCA), Bank Negara Indonesia (BNI), Bank Rakyat Indonesia (BRI), Bank Tabungan Negara (BTN) and Bank Mandiri. Data processing software using SPSS. This study partially obtains the results of credit risk and liquidity risk not having a significant effect on financial performance while operational risk has a significant effect on financial performance. So that credit risk, liquidity risk and operational risk simultaneously have a significant effect on financial performance.
PENGARUH PEMBELAJARAN DARING GOOGLE CLASSROOM TERHADAP MINAT BELAJAR MATA PELAJARAN AKUNTANSI DASAR Nely Hartika; Fitri Nurlaili; Parida Ratna
Progress: Jurnal Pendidikan, Akuntansi dan Keuangan Vol 5 No 2 (2022): 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.v5i2.1559

Abstract

The purpose of this study was to find out the influence of Google Classroom online learning on the learning interests of x-class students on basic accounting lessons at SMK Negeri 1 Kragilan Kab. Serang. Research methods were used with quantitative techniques and data collection techniques using questionnaires, documentation, library studies. In this study first conducted instrument testing, namely by conducting a validity and reliability test, then conducting a data normality test, a simple linear regression test, a hypothesis test (T Test) and a determination coefficient test using SPSS 26. Based on the results of the T Test (hypothesis) obtained the value Tcalculated 4.923 while the Ttable 1.99601. This indicates that T Test > Ttable or 4.923 > 1.99601, so H0 was rejected, and Ha was accepted. So, it can be concluded that there was an influence of online learning with Google Classroom on the interest in learning basic accounting subjects (in students of class x SMK Negeri Kragilan).
PENGARUH SUKU BUNGA BI DAN NILAI TUKAR RUPIAH TERHADAP RETURN SAHAM PT TELEKOMUNIKASI INDONESIA TBK Dewangga Kreshnadjati; Nursito Nursito
Progress: Jurnal Pendidikan, Akuntansi dan Keuangan Vol 5 No 2 (2022): 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.v5i2.1655

Abstract

This study aims to examine the effect of BI interest rates and rupiah exchange rates on stock returns of Indonesian telecommunications companies. This research is included in quantitative research. This study obtained data from Bank Negara Indonesia for the 2015-2019 period and from the share value of PT Telekomunikasi Indonesia Tbk for the 2015-2019 period. The research method used in this study is multiple linear regression, T test and F test. The independent variables in this study are the BI interest rate and the rupiah exchange rate, while the dependent variable is stock returns. The results of this study indicate that the BI interest rate and the rupiah exchange rate have no effect on the stock return of PT Telekomunikasi Indonesia Tbk for the 2015-2019 period either partially or simultaneously.
PENGARUH STRUKTUR MODAL, UKURAN PERUSAHAAN, LEVERAGE, DAN INVESMNET OPPORTUNITY SET (IOS) TERHADAP KUALITAS LABA Teguh Erawati; Dewi Rahmawati
Progress: Jurnal Pendidikan, Akuntansi dan Keuangan Vol 5 No 2 (2022): 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.v5i2.1763

Abstract

Earnings quality is earnings that reflect the continuation of earnings in the future, which is determined by the accrual component and cash conditions that show the actual financial performance of the company. This study aims to prove the effect of capital structure, firm size, leverage and investment opportunity set (IOS) on earnings quality. The research method used is purposive sampling with a total sample of 58 companies listed on the Indonesia Stock Exchange (IDX). This research was conducted using secondary data with the year of observation, namely 2017-2020. The data is obtained from financial statements taken from www.idx.com. The data analysis method used is descriptive statistical test, classical assumption test and hypothesis testing. The results showed that capital structure, leverage and investment opportunity set (IOS) did not have a significant effect on earnings quality, while firm size had a significant effect on earnings quality.
PENGARUH PENJUALAN KREDIT TERHADAP SALESMAN PERFORMANCE PT. SAYAP MAS UTAMA DEPO RANGKASBITUNG Khristina Sri Prihatin
Progress: Jurnal Pendidikan, Akuntansi dan Keuangan Vol 5 No 2 (2022): 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.v5i2.1936

Abstract

This study aims to determine the effect of salesman performance when viewed from the indicator of credit sales turnover. In this study data was collected by means of observation and documentation. T test was known as the partial test, which to see how each independent variable has its own variable on its success. The purpose was to apply T test to determine the relationship of credit sales for salesman performance obtained every month. From the result of T test, each salesman obtained following significant values : Sig.0.001 for Diki, Sig.0.007 for Endang, Sig.0.001 for Riza, Sig.0.043 for Sholeh, and Sig.0.096 for Yusup. It shows that the credit sales turnover variable conducted by Yusup does not affect the value of the salesman performance, while other salesmen have significant value of less than 0.05. Credit sales made by Diki, Endang, Riza and Sholeh are involved in the value of the salesman performance.
PENGEMBANGAN MEDIA PENCATATAN TRANSAKSI KEUANGAN UNTUK PEMBUATAN LAPORAN LABA RUGI PADA USAHA KECIL Ayu Astutik; Budi Mulyati
Progress: Jurnal Pendidikan, Akuntansi dan Keuangan Vol 5 No 2 (2022): 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.v5i2.2204

Abstract

This study aimed to (1) develop a record media for financial transactions for small businesses. (2) knowing the assessment from material experts, design experts and business practitioner experts on the financial recording media of the income statement in small businesses, (3) knowing the assessment from the grocery store owner on the financial recording media of the income statement. The method used in research was R&D. The research stage used was development research developed by Sugiyono with specifically modification stages, i.e. potential and problems, data collection, product design, design validation, design revision and product trial. This research was conducted at a small grocery store in Ranjeng Village, Ciruas District. The research result: The assesment from material expert showed the number of 3.37 (very good), the research results from the design expert showed the number of 4, (very good), and from the business practitioner showed number of 4 (excellent). The assessment response from small shop business owners showed an assessment that was in the range of 3.07 (good)-4 (very good). So it can be said that in general, the media developed was already good.
TINDAKAN TAX AVOIDANCE DILIHAT DARI KONSERVATISME AKUNTANSI, LEVERAGE, DAN UKURAN PERUSAHAAN Denny Putri Hapsari
Progress: Jurnal Pendidikan, Akuntansi dan Keuangan Vol 5 No 2 (2022): 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.v5i2.2272

Abstract

This study aims to determine the effect of accounting conservatism on tax avoidance, leverage on tax avoidance and company size on tax avoidance in food and beverage sector companies listed on the Indonesia Stock Exchange for the 2015-2020 period. This research was conducted using quantitative methods with an associative approach. The population of this study was 30 companies and 14 companies were sampled using the purposive sampling method. Data analysis using SPSS version 25. Based on the results, it can be partially concluded that: 1) Accounting Conservatism has a significant influence on Tax Avoidance with a significance value of 0.009, 2) Leverage has no significant influence on Tax Avoidance has a significance value of 0.763, 3) Company Size there is a significant influence on Tax Avoidance has a significance value of 0.049.
PENGARUH KINERJA GURU TERHADAP PRESTASI BELAJAR SISWA KELAS XI AKUNTANSI DI SMKN 6 DAN SMKN 7 KOTA SERANG Yusina Fadla Ilmi; Della Maulia Putri; Salim Salim
Progress: Jurnal Pendidikan, Akuntansi dan Keuangan Vol 5 No 2 (2022): 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.v5i2.2518

Abstract

The purpose of this study was to determine the effect of teacher performance on student achievement. This research uses descriptive quantitative method. The subjects in this study were teachers at SMKN 6 and SMKN 7 Serang City. The instrument used in this study was a questionnaire or questionnaire which was distributed directly to the teacher. In this study, prerequisite tests were carried out, namely the normality test, homogeneity test and linear regression test using the SPSS application. The results showed that 94.4% of student learning outcomes at SMKN 6 Kota Serang were influenced by good teacher performance. Meanwhile at SMKN 7 Kota Serang the percentage of teacher performance on student achievement was only 21.1%.
PENGARUH RISIKO INFLASI TERHADAP TINGKAT RETURN SAHAM DI PT. UNILEVER TAHUN 2015 - 2019 Saffanah Julita; Gusgana Suria Manda
Progress: Jurnal Pendidikan, Akuntansi dan Keuangan Vol 6 No 1 (2023): 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.v6i1.1637

Abstract

This study aims to determine the impact of inflation in Indonesia on stock returns at PT. Unilever 2015 – 2019. In determining the impact of inflation on stock returns, data that is relevant to the title of the study is needed. This research method is a quantitative research method, the data collection method is a secondary data collection method derived from journals, final assignments, and books that are relevant to this research. Furthermore, for the data analysis method used quantitative descriptive analysis method with stock return data used which means the difference between stock prices in the current period and stock prices in the previous period (capital gain loss). The results of this study indicate that inflation has no effect on the value of stock returns at PT. Unilever in 2015 – 2019.

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