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Fitri Nurlaili
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Program Studi Pendidikan Akuntansi Universitas Banten jaya Jl. Syeh Nawawi Al- Bantani KP3B Kota Serang
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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
Penerapan Good Corporate Governance Terhadap Informasi Kinerja Keuangan di Bank BTN Cilegon Rohaelis Nuraisiah; Anggi Haerani; Lona Noviani
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.v6i2.2592

Abstract

The good corporate governance is the important alternative in a company, especially BUMN. Good corporate governance which has the purpose to become the better healthier company with has the four principles, there are transparency, accountability, fairness and responsibility. These purpose of researches to know how much the influence from the applied toward the finance performance information at PT. Bank Tabungan Negara (Persero) branch Cilegon. The writer use the descriptive method as the research method. The data of paper arranged with to do library study, interview, observation, and questionnaire and to analyze of data used the SPSS 17.0 program for windows. The survey take the sample from employee population of PT. Bank Tabungan Negara (Persero) branch Cilegon which has the sum (n=87). The applied of good corporate governance has the positive influence toward the finance performance information in the company of PT. Bank Tabungan Negara (Persero) branch Cilegon. Based on the result of hypothesis evaluate with method the influence from the applied of good corporate governance (X) toward the finance performance information (Y) in evaluate of t, to get from result of tsum as big as 7,059 while ttable 1,66298 with using the real standard as big as 0,05. Because the tsum 7,059 > ttable 1,66298 and then H0 = rejected and H1 received and then with method the applied good corporate governance have the positive influence toward finance performance information.
Implementasi Blockchain Dalam Bidang Akuntansi dan Supply Chain Management: Studi Literatur Muhammad Arwin; Dena Aulia; Lia Uzliawati
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.v6i2.2616

Abstract

This research paper offers an extensive literature review encompassing recent studies that examine the utilization of blockchain technology in accounting and supply chain management. The paper specifically concentrates on Indonesia, a developing nation where blockchain is increasingly becoming a subject of scholarly exploration. The study examines the characteristics and architecture of blockchain to ascertain suitable implementation approaches in multiple domains, such as accounting, auditing, the public sector, and, notably, supply chain management. Furthermore, it identifies endogenous risks in supply chain management to gain valuable insights for future supply chain implementations. Furthermore, this paper presents a detailed case study analysis that draws upon a specific supply chain management scenario, providing an in-depth exploration of how blockchain technology can be effectively implemented. The primary objective of this research is to elevate awareness and comprehension regarding the vast potential of blockchain technology in optimizing the realms of accounting and supply chain management within the Indonesian context.
Pengaruh Fasilitas Laboratorium Akuntansi, Pengantar Akuntansi, dan Computer Knowledge Terhadap Hasil Belajar Komputer Akuntansi Dengan Intensitas Belajar Sebagai Variabel Moderasi Lailatur Rahmah; Rochmawati Rochmawati
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.v6i2.2619

Abstract

This study aimed to analyze learning intensity can moderate the influence of accounting laboratory facilities, introductory understanding of accounting, and computer knowledge on learning outcomes of accounting computers for class XI AKL AKL SMKN 2 Buduran. This type of research is including quantitative research. The samples used were 108 students of class XI AKL SMKN 2 Buduran using saturated sampling. Data collection techniques using questionnaires, interviews, and documentation. The data analysis technique used Structural Equation Model Partial Least Square (SEM PLS) with SmartPLS 3.0 software. The results of the study show that: (1) There is a significant influence of accounting laboratory facilities on the learning outcomes of accounting computers. (2) There is a significant influence of the introductory understanding of accounting on the learning outcomes of accounting computers. (3) There is no significant influence of computer knowledge on the learning outcomes of accounting computers. (4) Learning intensity strengthens the influence of accounting laboratory facilities on the learning outcomes of accounting computers. (5) Learning intensity strengthens the influence of an introductory understanding of accounting on the learning outcomes of accounting computers. (6) Learning intensity weakens the influence of computer knowledge on the learning outcomes of accounting computers.
Pengaruh Intelectual Capital, Biaya Lingkungan Terhadap Kinerja Keuangan Iroh Rahmawati
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.v6i2.2824

Abstract

Intellectual capital and environmental costs are very important in the Company because this will increase the number of sales and profits. The purpose of this study was to determine the effect of intellectual capital, environmental costs on financial performance. The population used is the Plantation Sub-Sector Agricultural Companies listed on the IDX, while the sample used was 40 samples, sampling using purposive sampling method. Data analysis technique using multiple linear regression analysis. The results of this study indicate that there is a positive and significant influence between intellectual capital and environmental costs on the financial performance of the plantation sub-sector.
Financial Performance Analysis at PT. Inka Multi Solusi Consulting Ningsih, Astuti; Sahabuddin, Romansyah; Ramli, Anwar; Burhanuddin, Burhanuddin; Hamka, Rezky Amalia
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.v7i1.2975

Abstract

This research aims to assess the financial performance of the company using financial ratio analysis at PT. INKA Multi Solusi Consulting for the period 2017-2021. This research is of a quantitative descriptive type. Data analysis is carried out using financial ratio analysis, including liquidity ratios (current ratio and cash ratio), solvency ratios (debt to asset ratio and debt to equity ratio), activity ratios (fixed asset turnover and total asset turnover), and profitability ratios (return on asset and return on equity). The results of this study indicate that the financial performance of the company, as measured by the liquidity ratios, shows favorable outcomes based on the current ratio in 2020 and 2021, despite unfavorable results based on the cash ratio. Furthermore, when assessing solvency ratios using the (DAR) and (DER), the results are favorable..However, the activity ratio measured by total asset turnover is consistently decreasing, placing the company in the less favorable category. On the other hand, fixed asset turnover is in the good category. However, the financial performance for profitability ratios with return on asset and return on equity indicators indicates less favorable results
Pengaruh NPF dan BOPO Terhadap Profitabilitas pada Bank BJB Syariah Periode 2014-2021 Prihatin, Khristina Sri
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.v7i1.3026

Abstract

This research was motivated by the acquisition of an unstable level of profitability of Bank bjb Syariah, which even experienced losses with a minus profitability. This study aims to analyze whether Non Performing Financing (NPF) and Operating Costs to Operating Income (BOPO) simultaneously affect the Profitability (ROA) of Bank bjb Syariah (2014-2021),was well was to analyze whether Non Performing Financing (NPF) and Operating Costs to Operating Income (BOPO) partially affect the profitability (ROA) of Bank bjb Syariah (2014-2021), and to analyze which factor has the most effect on profitability (ROA). This study uses a quantitative method with the sample in this study, namely the financial statements of bank bjb syariah (2014-2021), sampling using the Purposive Sampling method. The research instrument uses secondary data processed from bank bjb syariah. The results of the research that have been conducted show that the simultaneous test shows that independent variable NPF and BOPO which has a significant effect on the ROA of Bank bjb Syariah (2014-2021 period). The partial test results on the NPF variable have a significant effect on ROA, while the BOPO variable has no significant effect on ROA.
Pembuatan Item Pertanyaan Mata Pelajaran Ekonomi SMA Kelas XI Mengacu pada Kurikulum Merdeka Mulyati, Budi; Nurlaili, Fitri; Susilawati, Yayu
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.v7i1.3069

Abstract

This study aimed to analyze the question items of Economics subjects classically in order to develop question items for summative assessment, which refers to Kurikulum Merdeka. This research used development research which refers to the development research design from Sugiyono. The results showed that the question items produced had a range of varying levels of difficulty, difficult 49%, medium 30% and easy 21%. The discrimination index possessed by a set of items made was good as general, this was indicated by the proportion of discrimination index of most items or 66% usable, although the other 18 items of the question of 34% must be revised. The distractors in the items that have been created most or 74.3% are accepted, the rest others require revision and replacement.
Pengaruh Model Pembelajaran Numbered Head Together dan Jigsaw untuk Meningkatkan Hasil Belajar Siswa Mata Pelajaran Ekonomi Kelas X IPS di SMA Negeri 5 Kota Serang Ilmi, Yusina Fadla; Mulyati, Budi; Divina, Ardiany Reyka
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.v7i1.3072

Abstract

This research aims to determine the effect of the Numbered Head Together (NHT) learning model and the Jigsaw learning model on student learning outcomes in economics class X IPS at SMA Negeri 5 Serang City, as well as to determine the differences using the Numbered Head Together (NHT) learning model and Jigsaw on student learning outcomes in economics subjects for class X IPS at SMA Negeri 5 Serang City. This type of research is a quasi-experimental quantitative research (Quasi experimental design) with a nonequivalent pretest-posttest control group design, the population used for this research data is the entire class X IPS. The samples taken were classes X IPS 1 and X IPS 3. The instruments used were tests (pretest-posttest), interviews and non-tests in the form of documentation. Based on the results of the analysis of the Numbered Head Together (NHT) learning model on learning outcomes with the t test Tcount < Ttable, namely 0.000 < 2.306. So the Numbered Head Together (NHT) learning model influences student learning outcomes. Based on the results of the analysis of the Jigsaw learning model with the t test Tcount < Ttable, namely 0.001 < 2.306. So the Jigsaw learning model influences student learning outcomes. The Numbered Head Together (NHT) and Jigsaw learning models have significant differences in learning outcomes. This can be seen from Tcount < Ttable, namely that the Jigsaw learning model is -2.928 < 2.306 and the learning model is -2.928 < 2.306. So it can be concluded that there is a significant difference in learning outcomes between the Numbered Head Together (NHT) and jigsaw learning models on the learning outcomes of class X IPS students at SMA Negeri 5 Serang City.
Analisis Tingkat Kesehatan Bank Rahayu, Riski; Ruma, Zainal; Anwar, Anwar; Sahabuddin, Romansyah; Paramaswary, Annisa
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.v7i1.3164

Abstract

This research aims to determine the health level of PT. Bank Muamalat Indonesia Tbk which uses the RGEC (Risk Profile, Good Corporate Governance, Earnings and Capital) method. The research object is PT. Bank Muamalat Indonesia Tbk. The type of research used is quantitative descriptive research. The type of sample used is the financial report of PT. Bank Muamalat Indonesia Tbk from 2018 to 2022, while the type of data used is secondary data. The results of this research show that the health level of PT. Bank Muamalat Indonesia Tbk., in the period 2018 to 2022 as a whole is in the Healthy predicate with the risk profile aspect being in a Very Healthy condition with a final composite score of 90%, then the good corporate governance aspect is in a Healthy Enough condition with the final composite value was 68%, in the earning aspect it was in an Unhealthy condition with a final composite value of 40%, and finally in the capital aspect it was in a Very Healthy condition with a final composite value of 100%. Thus, assessing the health level of PT. Bank Muamalat Indonesia Tbk., it can be said that PT. Bank Muamalat Indonesia Tbk., was classified in the "HEALTHY" category for the last 5 years with a final composite score of 71.33%.
Penerapan Balance Scorecard dalam Rangka Pengukuran Kinerja Perusahaan PT. Anugrah Iyan Pratama Makassar Rahmita, Annisa Dwi; Alam, Syamsu; Bakri, Asriadi
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.v7i1.3192

Abstract

Anugrah Iyan Pratama is a company that operates in the field of trade in health devices. PT. Anugrah Iyan Pratama needs to have a proper performance measurement system framework. Nowadays, the phenomenon that often occurs in PT. Anugrah Iyan Pratama is the inappropriate delivery of goods and payments that are often not on time due to something from the internal company. This phenomenon has a negative impact on long-term agility and success, so it needs to be based on a balanced scorecard in both performance and existing perspectives, such as a financial perspective consisting of return on investment (ROI), profit margin, and growth rate revenue, customer perspectives, internal business process perspectives, and growth and learning perspectives. This research aimed to test hypotheses, solved problems, and achieve goals.Based on the results of the research and discussions that have been outlined, the measurement of the financial perspective of PT. Anugrah Iyan Pratama Makassar showed excellent performance. This could be seen from ROI, profit margin, and growth in revenue. The measurement from the customer perspective of PT. Anugrah Iyan Pratama Makassar showed good performance. This could be seen from the excellent customer growth rate. Measuring from an internal business perspective that included company innovation and after-sales service showed good company performance because the company has strived to deliver better change in innovation. The evaluation of the performance achieved by PT. Anugrah Iyan Pratama Makassar as a whole was said to be good or satisfactory.

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