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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 8 Documents
 1 
Search results for , issue "Vol 3 No 2 (2020): Progress: Jurnal Pendidikan Akuntansi dan Keuangan" : 8 Documents clear
PENERBITAN PERATURAN PEMERINTAH PENGGANTI UNDANG-UNDANG NOMOR 1 TAHUN 2020 SEBAGAI STRATEGI KEBIJAKAN PAJAK PEMERINTAH INDONESIA DALAM MENGHADAPI DAMPAK PANDEMI COVID-19 TERHADAP KEUANGAN NEGARA Anton Aulawi
Progress: Jurnal Pendidikan, Akuntansi dan Keuangan Vol 3 No 2 (2020): 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.v3i2.936

Abstract

The impact of the Covid-19 pandemic has greatly affected global and national economic order. The existence of physical distancing policies, as well as large-scale social restrictions, greatly affected the activities of tourism and manufacturing sectors, causing the economic growth to slow down. Therefore, the government issued a tax policy by stimulating Government Regulation in Lieu of Law Number 1 of 2020 concerning State Financial Policy and Financial System Stability for Handling the Corona Virus Disease (Covid-19) Pandemic on March 31, 2020 and Regulation of the Minister of Finance which regulates tax incentives known as tax relaxation. This research was conducted using qualitative method A qualitative method was used to produce in-depth descriptions of speech, writing and observable behavior of an individual, community group and organization in a certain context that was studied from a comprehensive and holistic point of view. The results of this study were that the Indonesian Government has established various tax policy strategies during the Covid-19 pandemic which aim to achieve the target of state revenue, by revising tax revenue targets, rearranging state revenue allocations in the 2020 State Revenue and Expenditure Budget and implementing taxes. Trading Through Electronic Systems. The government has also relaxed the imposition of Article 21 Income Tax, Article 22 Income Tax, Article 25 Income Tax, and specific VAT tax returns to the manufacturing sector. So the relaxation of income tax in articles 21, 22 and 25 as well as tax returns was the most effective and appropriate way to overcome the impact of Indonesia's economy in the face of the Covid-19 outbreak.
ANALISIS PERBANDINGAN PENERIMAAN PPN &PPn BM SEBELUM DAN SESUDAH PENERAPAN METODE E-FILING PADA KPP PRATAMA SERANG Iroh Rahmawati
Progress: Jurnal Pendidikan, Akuntansi dan Keuangan Vol 3 No 2 (2020): 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.v3i2.937

Abstract

From an economic point of view, taxes are state revenues used to direct people's lives towards prosperity. Tax as a driving force for people's economic life. By applying the e-filling method in the PPN & PPn BM tax service system, it is expected that state revenue can increase. The purpose of this study was to analyze the comparison of acceptance of PPN & PPn BM before and after the e-filling method was applied. Data analysis technique used paired test sample T-test with the help of SPSS. To find out whether or not the hypothesis was accepted, a comparison of tcount (-2,392) and t-table (2,201) was used. Based on calculations it is known that there was no significant difference in the amount of PPN & PPn BM receipts before and after the e-filling method was applied.
PENGARUH PROFESIONALISME DAN KOMPETENSI PENGAWASAN INTERNAL TERHADAP KUALITAS AUDIT PADA INSPEKTORAT PROVINSI BANTEN Ulvia Fadilah; Eka Mahmudin S
Progress: Jurnal Pendidikan, Akuntansi dan Keuangan Vol 3 No 2 (2020): 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.v3i2.938

Abstract

This study aimed to examine the effect of professionalism and competence of internal supervision on audit quality at the Banten Provincial Government Inspectorate. This research developed a theoretical framework as a basis for hypotheses, to answer research questions consisting of how professionalism influences audit quality, and how competence influences audit quality. The samples of this study were 83 Government Internal Examiners (APIP) at the Inspectorate of Banten Province. This research used census method. The data used are primary data collected through questionnaires. Data analysis method to test hypotheses was Structural Equation Modeling (SEM) analysis using Partial Least Square (PLS). The results of this study indicate that: (1) professionalism hada positive and significant effect on audit quality, and (2) Competence had a positive and significant effect on audit quality.
ANALISIS COMMON SIZE DAN RASIO KEUANGAN PADA SUBSEKTOR WHOLESALE (DURABLE & NON-DURABLE GOODS) YANG TERCATAT DI BEI Nuru Riani; Zulkarnain Zulkarnain
Progress: Jurnal Pendidikan, Akuntansi dan Keuangan Vol 3 No 2 (2020): 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.v3i2.939

Abstract

The purpose of this research was to calculate and analyse the financial performance of the Wholesale Durable & Non-Durable Goods Subsector that were listed on the Indonesia Stock Exchange for the period 2017 and 2018 by using the financial ratio and common size method. The financial ratio method used liquidity ratios (CR, QR, and cash ratio.), solvency (DAR and DER), activity (total assets turnover and inventory turnover), and profitability (GPM, NPM, and ROE). This reseach used secondary data in the form of statement of financial position and income statements. The method used was descriptive quantitative. The conclusion of the calculation using the financial ratio method was the company has been classified as less good that the results were not suit with the industry standards. For the calculation used common size, indicated that assets and equity decreased, while liabilities increased.
ANALISIS REALISASI ANGGARAN DAN RENCANA KERJA ANGGARAN SEKOLAH (RKAS) TAHUN ANGGARAN 2016 DAN 2017 PADA SMPIT AL-IZZAH KOTA SERANG Khristina Sri Prihatin; Nopian Nopian
Progress: Jurnal Pendidikan, Akuntansi dan Keuangan Vol 3 No 2 (2020): 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.v3i2.940

Abstract

This study aimed to determine how the budget realization and work plan for the Al-Izzah Junior High School budget in Serang City for the period 2016 and 2017 and to determine the suitability of the RPP and its realization. In this study, researchers used quantitative research because the data of this study were taken from the plan data and the realization of the school budget in the form of numbers and then examined the correctness. The results of this study found that there were differences between the realization and the budget, such as spending deviations that were not in accordance with school budget allocations and expenditures were not reasonable with predetermined values. It was expected that every activity carried out by school requires an evaluation of the activity program to carry out activities in accordance with what was planned. In preparing the school budget work plan, it was necessary to pay attention to the types, objects and details of expenditure objects that would be needed so that the plan was achieved, and the budget format was required both for reports and realization in accordance with Standard Operating Procedures.
ANALISIS FAKTOR-FAKTOR PENYEBAB KESULITAN BELAJAR SISWA PADA MATA PELAJARAN AKUNTANSI Fitri Nurlaili; Nely Hartika; Triana Sri Handayani
Progress: Jurnal Pendidikan, Akuntansi dan Keuangan Vol 3 No 2 (2020): 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.v3i2.941

Abstract

This study aimed to: (1) to find out Internal factors that influence student learning difficulties in accounting subjects (2) To find out any external factors that influence student learning difficulties in accounting subjects ;(3) To find out dominant factors influence the causes of learning difficulties in accounting subjects. This research method was quantitative research. The population in this study were all students of class XI Accounting in the odd semester of state vocational high school (SMKN) in Serang City. The validity of the questionnaire instrument was performed by item analysis used the Product Moment correlation formula and the reliability test used the Cronbach’s Alpha formula. The data analysis technique used factorial analysis Confirmatory factor analysis model. The results of this study indicated that: the biggest internal factor that causes the learning difficulties for learners was (1) a physical factor with eigenvalue of 3.735 and a variance value of 19,659% (2) the biggest external factor that caused the learning difficulties were family factors with an eigenvalue of 3.735 and a variance value of 19.6%.
ANALISIS KINERJA KEUANGAN PEMERINTAH DAERAH KOTA SUKABUMI lala Novikasari; Zulkarnain Zulkarnain
Progress: Jurnal Pendidikan, Akuntansi dan Keuangan Vol 3 No 2 (2020): 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.v3i2.942

Abstract

Performance measurement is very important in evaluating the performance of local government officials or organizations in their efforts to provide services to the public. This study soughts to provide an overview of the financial performance of the Sukabumi City Government as a region that has won the Unqualified Audit Opinion from the BPK-RI in five consecutive years. The research was conducted using a descriptive quantitative approach. Regional financial ratios were used to measure the financial performance in question. Based on the results of the analysis and discussion, it was found that the Sukabumi City Government was quite capable of financing development or operations in the government by self-financing; PAD has always increased from year to year; Others Legal PAD has the highest contribution in contributing to overall PAD revenue; the level of dependence of the Sukabumi City Government on the source of transfer income on average was in the "MEDIUM" category; the achievement of the annual target of the Sukabumi City Government's PAD has been very effective; and the capital expenditure ratio in the Sukabumi City Government was still low below the average capital expenditure ratio in the regional government.
PENGARUH LIKUIDITAS DAN LEVERAGE TERHADAP NILAI PERUSAHAAN DENGAN PROFITABILITAS SEBAGAI VARIABEL INTERVENING Reni Febriani
Progress: Jurnal Pendidikan, Akuntansi dan Keuangan Vol 3 No 2 (2020): 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.v3i2.943

Abstract

The value of the company was important because of the high valuation of the community on the company's shares, which would be followed by the high level of prosperity of shareholders. This study aimed to determine the effect of proxied liquidity through Current Asset and leverage proxied through the Debt to Equity Ratio of firm value proxied through Price to Book Value with profitability proxied through Return on Asset as an intervening variable. The study population were 144 manufacturing companies listed on the Indonesia Stock Exchange for the period 2014-2018 with a total of 13 companies taken. The method of data analysis used path analysis by testing mediating variables using the sobel method. The results showed 1) Liquidity had a negative and significant effect on firm value. 2) Leverage had a negative and significant effect on firm value. 3) Liquidity did not affect profitability. 4) Leverage had a negative and significant effect on profitability. 5) Profitability has a positive effect on company value. 6) Profitability did not mediate the effect of liquidity and leverage on firm value.

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