cover
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 KEMISKINAN, INFLASI, TENAGA KERJA, EKSPOR, KONSUMSI DAN INVESTASI TERHADAP PRODUK DOMESTIK REGIONAL BRUTO SUMATERA UTARA Jefferson Lowie; Sunarji Harahap; Elidawati Elidawati; Thomas Sumarson Goh
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.v6i1.2181

Abstract

The purpose of this study was to determine and analyze the effect of poverty, inflation, labor, exports, consumption and investment on the gross regional domestic product of North Sumatra. The population of this study is 33 data on poverty, inflation, labor, exports, consumption, investment and gross regional domestic product of North Sumatra for the period 2017-2020. The sample of this study is 33 data on poverty, inflation, labor, exports, consumption, investment and products. North Sumatra's gross regional domestic product for the period 2017 - 2020. The data collection technique is based on the documentation on the data presented on the website https://sumut.bps.go.id/site/selectdata.html. This study uses multiple linear regression analysis. The results showed that poverty had no effect on the grossw regional domestic product of North Sumatra. Inflation has no effect on the gross regional domestic product of North Sumatra.
ANALISIS MODEL PEMBELAJARAN THINK PAIR SHARE (TPS) UNTUK MENINGKATKAN HASIL BELAJAR MAHASISWA PADA JURUSAN AKUNTANSI PSDKU POLNEP DI KABUPATEN SANGGAU Nia Pratiwi; Chornolius Hendreo; Ermina Toliang
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.v6i1.2237

Abstract

The Think Pair Share (TPS) learning model is one of the learning models that need to be used in the implementation of teaching and learning activities, because the Think Pair Share (TPS) model is designed to invite students to think about finding answers to a question from a concept through a group (in pairs). One of the problems faced in accounting learning is the low student accounting learning outcomes because lecturers always use the lecture method so there is less interaction. This study aims (1) to find out how to analyze the Think Pair Share (TPS) learning model to improve student learning outcomes in joint venture material for the fifth grade advanced financial accounting course majoring in accounting at PSDKU POLNEP in Sanggau district (2) to find out how student learning outcomes are accounting in the joint venture material for the fifth grade advanced financial accounting course majoring in accounting at PSDKU POLNEP in Sanggau district after analyzing the Think Pair Share (TPS) learning model. This type of research is Classroom Action Research. This research was conducted in 2 cycles, using pre-test and post-test cycles, second cycle using post-test. Sources of data obtained from lecturers and students. The data collection techniques by means of interviews, observation, and documentation.
PENGARUH PENGETAHUAN PERPAJAKAN DAN SANKSI PAJAK TERHADAP KEPATUHAN WAJIB PAJAK PELAKU UMKM DI KOTA BANDUNG Mellinia AlfitriAnti; Eko Setyanto
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.v6i1.2247

Abstract

Indonesia is a developed country that has a wealth of resourcing. One of country's income comes from taxes. So that mandatory compliance becomes very important in fulfilling tax obligations. On the other hand, a fairly good contribution to the growth of MSMEs is expected to be a compliant taxpayer in paying taxes. Formulation of the problem in this study to determine how influenced of knowledge of taxation and tax penalties on taxpayer compliance MSMEs. The method used is descriptive associative quantitative approach, where researchers try to describe the problem and its solution. The result showed that knowledge of taxation affect the taxpayer compliance of MSMEs, tax penalties affect taxpayer compliance of MSME actors, simultaneously knowledge of taxation and tax penalties affect the taxpayer compliance of MSME actors.
PERBANDINGAN TINGKAT KESEHATAN BANK SEBELUM PANDEMIK DAN MASA PANDEMIK COVID 19 DENGAN MENGGUNAKAN METODE RGEC PADA PT BANK NEGARA INDONESIA TBK PERIODE 2018 – 2020 Khristina Sri Prihatin; Aqdiah Aqdiah
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.v6i1.2402

Abstract

This study aims to compare the soundness level of banks using the RGEC (Risk Profile, Good Corporate Governance, Earning, Capital) method at PT. Bank Negara Indonesia (BNI), Tbk before the pandemic (2018-2019) and during the Covid-19 pandemic (2020). The type of research used is a type of quantitative research (quantitative descriptive). The data used in this study is secondary data, namely data from Bank Negara Indonesia, consisting of Financial Position Reports, Profit and Loss Reports and Governance Implementation Reports for 3 periods, namely 2018-2020. The results showed that the NPL ratio was 1.9%; 2.3%; 4.2% rated very healthy, healthy and healthy enough to meet the maximum limit of 5%. LDR ratio 88%; 91%; 86% with a very healthy predicate met the maximum limit of 85%. GCG Compost Value 2; 2; 2, healthy predicate. ROA ratio of 2.4%; 2.3%; 0.6% is considered very healthy for 2018 and 2019, while 2020 is considered quite healthy due to the pandemic. NIM ratio of 4.7%; 4.6%; 4.5% have a very healthy rating. CAR ratio of 18.5%; 19.7%; 16.8% rated very healthy for 3 consecutive years. Based on the results of the analysis, it was concluded that the use of the RGEC method to measure the health level of a bank before the pandemic and during the Covid 19 pandemic at Bank BNI experienced a decrease in the NPL ratio and ROA ratio so that in 2020 it only received the HEALTHY ENOUGH predicate during the Covid 19 pandemic.
PENGARUH KUALITAS PELAYANAN ADMINISTRASI KEUANGAN TERHADAP TINGKAT KEPUASAN MAHASISWA DI UNIVERSITAS BANTEN JAYA Elsa Amalia; Budi Mulyati; Fitri Nurlaili
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.v6i1.2502

Abstract

This study aimed to determine the effect of the quality of financial administration services on student satisfaction at the Banten Jaya University. This research was a quantitative research. The population of this study was active students of Banten Jaya University in 2022 and the sample of this study used a simple random sample with a total sample of 95 students. The type of data was primary data. The data analysis technique used classical assumption test and simple linear regression analysis, T-test and coefficient of determination. The results that the value of tcount (8.876) > ttable (2.638), it was indicated that the quality of financial administration services had positive effect on student satisfaction. The coefficient of determination was 46%. It could be said that there was an influence of the service quality on the student satisfaction at Banten Jaya University.
EFEKTIVITAS PENGGUNAAN APLIKASI QUIZIZZ SEBAGAI KUIS INTERAKTIF TERHADAP KEMAMPUAN KOGNITIF DAN MOTIVASI BELAJAR MAHASISWA Yusina Fadla Ilmi
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.v6i1.2507

Abstract

This study aims to determine the effectiveness of using the Quizizz Application as an interactive quiz on students' cognitive abilities and learning motivation. This research approach is a descriptive quantitative approach. This type of research is quasi-experimental, with a one group pretest-posttest design. The sampling technique used is the total sampling technique. Data collection techniques using tests and non-tests were carried out using 35 multiple choice questions to determine students' cognitive abilities. Data analysis techniques using normality test, homogeneity test and hypothesis testing. The results showed that the quizizz application was effectively used as a learning evaluation tool for students' cognitive abilities and learning motivation.
Analisis Literasi Keuangan Dan Kontribusi Bantuan Langsung Tunai Pada Masa Pandemi Covid-19 Terhadap Ketahanan Ekonomi Keluarga Didesa Cipete Kecamatan Curug Kota Serang Lamsah Lamsah; Muhamad Arifin
Progress: Jurnal Pendidikan, Akuntansi dan Keuangan Vol 6 No 2 (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.v6i2.2291

Abstract

The purpose of this study was to analyze the effect of financial literacy and Direct Cash Assistance (BLT) during the Covid-19 Pandemic on Family Economic resilience in Cipete Village, Curug District, Serang City. The implementation of various policies was carried out by the government as an effort to reduce the transmission of Covid-19, the existence of this outbreak had a negative impact on the economy in Indonesia. especially for the poor or unable. This research is a qualitative description research and the population used in this study is the people who get Direct Cash Assistance (BLT) in Cipete Village, Curug District, Serang City. The sampling technique used was random sampling in the community who received the Direct Cash Assistance, where the minimum sample size was based on the use of the Slovin formula, namely 100 samples from the entire population. Methods of data collection using a questionnaire. The results showed that partially Financial Literacy had an effect but not significantly on family economic resilience, while partially Direct Cash Assistance had a significant effect on family economic resilience. Simultaneously Financial Literacy and Direct Cash Assistance affect family economic resilience.
Pengaruh Struktur Kepemilikan Terhadap Financial Distress serta Implikasinya kepada Manajemen Laba Risma Rosifah; Rudi Zulfikar; Agus Sholikhan Yulianto
Progress: Jurnal Pendidikan, Akuntansi dan Keuangan Vol 6 No 2 (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.v6i2.2403

Abstract

Analyzing the impact of ownership structure, namely management ownership, institutional ownership, and ownership concentration on financial hardship is the goal of this study, then consider how financial crisis affects the administration of earnings. A transportation firm listed on the Indonesia stock market from 2016 to 2021 served as the study's sample. The transportation company's annual report was the source of the data, which was gathered through documentation and observation. SPSS version 26 was used to analyse the data using a multiple linear regression strategy. The findings revealed managerial ownership and institutional ownership had positive and negative impact on financial distress. Ownership concentration no impact on financial distress. Financial distress had positive impact on earnings management.
The Effect Of Budget Participation On Managerial Performance With Psychological Capital And Job Relevant Information As Mediation Variables Nila Munana; Elvin Bastian; Tri Lestari
Progress: Jurnal Pendidikan, Akuntansi dan Keuangan Vol 6 No 2 (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.v6i2.2404

Abstract

The purpose of this study was to investigate the mediating impact of psychological capital and job relevant information on the budget participation to job performance at the public sector managers in the South Tangerang City Government. Data analyzed using SEM-PLS. The SEM-PLS allows the examination of the direct effects of budget participation on job performance and the indirect effects between budget participation and job performance that run through psychological capital and job relevant information. The findings of this study are that psychological capital fully mediates influence of budget participation to job performance, job relevant information fully mediates influence of budget participation to job performance. Limitations of this study are using questionnaire media to obtain primary data so that it relies on the level of respondent perception so that the subjectivity factor can be contained in it. Second limitation is generalizability of samples. Despite its limitations, this study has both academic and practical implications. The study adds to the job performance literature in a public sector organizations. The study also finds that manager’s job performance can be improved by minimizing Psycap and JRI. Future research should study other mediation variables on the effect of budget participation on job performance.
Pengaruh Ukuran Perusahaan, Profitabilitas dan Kepemilikan Institusional Terhadap Kebijakan Utang pada Perusahaan Batu Bara Rohmatul Alysa; Venda Nur Afandi; Dea Shafira; Dwi Ermayanti Susilo
Progress: Jurnal Pendidikan, Akuntansi dan Keuangan Vol 6 No 2 (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.v6i2.2579

Abstract

The purpose of this study was to examine the effect of company size, profitability, and institutional ownership on the debt policies of coal companies listed on the Indonesia Stock Exchange in 2020-2021. The study utilizes a combination of quantitative and descriptive analysis methodologies. The sample consists of 19 coal companies with a predetermined time. The study analysis includes tests of classical assumptions, equations for multiple linear regression, and hypothesis testing with a significance level of 5%. Data analysis was performed using SPSS software. The test results (t-test) prove that: (1) company size has a significant negative effect on debt policy; (2) profitability has no effect on debt policy; (3) Institutional Ownership has a significant negative effect on debt policy.

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