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Contact Name
Fitri Nurlaili
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fitrinurlaili@unbaja.ac.id
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+6285773390449
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Program Studi Pendidikan Akuntansi Universitas Banten jaya Jl. Syeh Nawawi Al- Bantani KP3B Kota Serang
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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 84 Documents
PENGEMBANGAN PERANGKAT PEMBELAJARAN MENGGUNAKAN MODEL PEMBELAJARAN COURSE REVIEW HORAY (CRH) UNTUK MENINGKATKAN PRESTASI BELAJAR SISWA MATA PELAJARAN AKUNTANSI DASAR Nely Hartika
Progress: Jurnal Pendidikan, Akuntansi dan Keuangan Vol 4 No 1 (2021): 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.v4i1.1117

Abstract

This study aims to determine the Course Review Horay (CRH) learning model in basic accounting subjects and to find out the development of the Course Review Horay (CRH) learning model can improve student achievement in basic accounting subjects. This study uses R&D (Research and Development) with reference to Sugiyono's theory which consists of six steps, namely potential and problems, data collection, product design, design validation, design revision, and product testing. The population in this study were all students of class X Accounting at SMK Negeri 3 Serang City. The results of this study indicate that the assessment given by the material/content expert by lecturers and teachers. The results of the teacher's expert assessment of the material aspects and the truth of the content get a score of 3,3 in the valid category. The results of the lecturer's expert assessment of the material aspects and the truth of the content got a score of 3,3 in the valid category. The results of product trials in students get a score of 3,2 in the valid category. As for student achievement in the learning process with an average pretest score of 53 and a postest score of 85, there was an increase of 32.
ANALISIS PENGUKURAN TINGKAT KESEHATAN PERBANKAN SYARIAH DENGAN MENGGUNAKAN METODE CAMEL PADA PT. BANK MANDIRI SYARIAH Tbk. Khristina Sri Prihatin; Siti Anjani
Progress: Jurnal Pendidikan, Akuntansi dan Keuangan Vol 4 No 1 (2021): 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.v4i1.1124

Abstract

This study aims to determine the condition of the soundness of banks by way of assessment using the CAMEL method (Capital, Asset Quality, Management, Earning, and Liquidity). CAMEL analysis has five aspects, namely capital aspects using CAR (Capital Adequacy Ratio) ratio, asset quality aspects using KAP (Productive Asset Quality) ratio, management aspects using NPM (Net Profit Margin) ratio, profitability aspect uses ROA (Return on asset ratio) ) and BOPO (Operating Expenses to Operating Income), and Liquidity use the LDR (Loan to Deposit Ratio) ratio. This type of research was a type of quantitative research. Based on the characteristics of the problem raised by the researcher, this study was classified as a quantitative descriptive study. The data used in this study were secondary data obtained indirectly from Bank Syariah Mandiri. The data used were financial statement data (Financial Position Report and Income Statement) of PT. Bank Syariah Mandiri Tbk for three periods, namely 2016 to 2018. In addition, data were obtained from books, journals, internet or other media that support this research. Based on the results of research conducted at PT. Bank Syariah Mandiri Tbk shows that the value of the CAMEL in 2016 was 45.92 with the title NOT HEALTHY, in 2017 it was 45.92 with the NOT HEALTHY rating, and in 2018 was 47.68 with the NOT HEALTHY predicate.
PEMBELAJARAN AKUNTANSI PERBANKAN MENGGUNAKAN MODEL PEMBELAJARAN CIRC Budi Mulyati; Reni Febriani; Mimin Mintarsih
Progress: Jurnal Pendidikan, Akuntansi dan Keuangan Vol 4 No 1 (2021): 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.v4i1.1161

Abstract

The aim of this research was to developed the learning planning using cooperative integrated reading and composition (CIRC) for teaching basic banking subject in vocational school level. The method in this research used R&D method and using ADDIE model (Analysis, Design, Develop, Implement, Evaluate). But in this research, researcher did not use the Evaluate phase because this research did not measure the effectiveness. The study indicated that based on the results of experts assessments (teacher and lecturer) the learning planning obtain value up to 4,35 and 3,95. Meanwhile, based on the students responses obtain value up to 3,9. So it could be concluded that in general the assessment of learning planning using CIRC Model obtain the good result. Teacher or school could also use this learning planning with CIRC model to teach the students in subject of basic banking for vocational school level.
PENERAPAN ISAK 35 PADA MASJID BAITUL HIDAYAH PUGER JEMBER Ismi Darojatul Ula; Moh Halim; Ari Sita Nastiti
Progress: Jurnal Pendidikan, Akuntansi dan Keuangan Vol 4 No 2 (2021): 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.v4i2.1286

Abstract

The purpose of this study was to determine the suitability of financial statements according to ISAK No. 35 and how the accounting record in the financial statements of Baitul Hidayah Puger Mosque with generally accepted accounting principles. The research was conducted at the Baitul Hidayah Puger Mosque using data collection techniques with interviews and documentation. The data analysis technique in this research was a qualitative descriptive analysis where the data was compiled and described based on the result of data collection on financial statements, then was compared with relevant theories to the problem, which could then be drawn a conclusion. Based on the result of the study, it could be concluded that the basis of recording applied at the Baitul Hidayah Puger Mosque was incomplete and not sequential according to applicable standards. The financial statements that made a report, a report on changes in net assets, a cash flow statements and notes on financial statements. Implementation of ISAK No. 35 Baitul Hidayah Puger Mosque was not in accordance with generally accepted accounting principles. The financial reporting of the Baitul Hidayah Mosque in Puger was not in accepted accounting principles.
PERAN FINTECH DALAM MENINGKATKAN KEUANGAN INKLUSIF PADA UKM DI KABUPATEN PAMEKASAN Purwanto Purwanto; Ach Resa Rachrizi; Isnain Bustaram
Progress: Jurnal Pendidikan, Akuntansi dan Keuangan Vol 4 No 2 (2021): 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.v4i2.1297

Abstract

Financial inclusion in UMKM in the pamekasan district. In this study, researchers took 4 samples randomly, from cooperatives and small and medium enterprise offices. Analysis of the data used in this study was to use data reduction then data presentation and the last was conclusions. The results of the research were that of the four informants as a whole receiving well with the presence of fintech because fintech can facilitate transactions. Fintech also provides many benefits for UMKM as well as more benefits from UMKM. The more efficient and effective business activities that made applied fintech and the development of the era require businesses to use fintech. Of the many advantages of fintech, there were certainly disadvantages, one of which was when the financial technology was problematic, it must be repaired and requires some time. Not only that, human resources that lack mastery of fintech made business people have to provide insight into fintech..
ANALISIS PENGETAHUAN MASYARAKAT NON MUSLIM TERHADAP PERBANKAN SYARIAH DI KABUPATEN SERANG DAN KOTA SERANG Khristina Sri Prihatin; Uun Fiana
Progress: Jurnal Pendidikan, Akuntansi dan Keuangan Vol 4 No 2 (2021): 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.v4i2.1308

Abstract

This study aims to determine how the condition of knowledge / understanding of Non Muslim Communities of Islamic Banking in the District of Serang and the City of Serang.This research uses which are conducted by using questionnaires to 100 people (samples) Non Muslim who are spread in Serang Regency and Serang City. Of the 100 questionaires of 5 groups of Non Muslim Religions, Namely : Protestanstism, Katholicism, Hinduism, Buddhism And Confucianism.The results of this study indicate that the Non Muslim Community’s knowledge of Islamic Banking is still very limited, most respondents only know the location of the spread of Islamic Banking in their area and only know the term revenue sharing without knowing how the system works in Islamic Banking. Knowledge of the characteristics of banking is still limited to knowing the term but does not yet know of any promotions carried out by Islamic Banking directly. Knowledge of non-Muslim communities has an effect between variables X1 and X2 together on Y1 of 70.4% while the influence of variables X1 and X2 together on Y2 is 80.6% and the value of F arithmetic > F table is 90, 20 > 3.09 and 47.92 > 3.09 then the hypothesis of both effects is accepted.
PENGARUH MEDIA PEMBELAJARAN VIDEO TUTORIAL MYOB DAN KEMANDIRIAN BELAJAR TERHADAP HASIL BELAJAR AKUNTANSI KOMPUTER KELAS XI SMK NEGERI 1 RANGKASBITUNG Otong Hidayat
Progress: Jurnal Pendidikan, Akuntansi dan Keuangan Vol 4 No 2 (2021): 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.v4i2.1309

Abstract

This study aims to knowing the difference between computer accounting learning outcomes of students who learn to used MYOB video tutorials and students who learn to used power point And the difference between learning outcomes of students who have high learning independence and low independence. In addition, this research aims to determine the effect of video tutorial interactions and learning independence. The results show that there is a difference in learning outcomes of 12.35% who learn used video tutorials and those who learn using power point. In addition, there is a difference in learning outcomes of 7.63%, students who have high learning independence and students who have low learning independence and there is an influence of video tutorial interactions and learning independence.
PENGARUH DEWAN KOMISARIS INDEPENDEN TERHADAP NILAI PERUSAHAAN SUB SEKTOR PERKEBUNAN YANG TERDAFTAR DI BEI Iroh Rahmawati
Progress: Jurnal Pendidikan, Akuntansi dan Keuangan Vol 4 No 2 (2021): 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.v4i2.1311

Abstract

Good corporate governance can signal the existence of harmonious interests between all stakeholders, thereby reducing conflict. In addition, company management can also achieve company goals, namely increasing company value. Firm value is the shareholder's perception of the company's success in managing its resources, which is reflected in the company's share price. This study aims to determine the effect of the independent board of commissioners on the company value of the plantatio sub-sector listed on the IDX. The population in this study were plantation sector companies listed on the Indonesia Stock Exchange in 2017-2018. Sampling was done by using purposive sampling, the sample used which met the standards is as many as 8 companies. The analysis used is a simple linear regression analysis by performing the classic assumption test, namely, normality test, multicollinearity, and autocorrelation. The results showed that the independent board of commissioners had an effect on firm value.
ANALISIS REVENUE SHENANIGANS PADA PERUSAHAAN PT GARUDA INDONESIA (PERSERO) Tbk Junnestine Junnestine; Natalis Christian
Progress: Jurnal Pendidikan, Akuntansi dan Keuangan Vol 4 No 2 (2021): 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.v4i2.1317

Abstract

Revenue shenanigans was actions that present false financial statements or manipulated reports with several techniques was included recorded income at the beginning, recorded fake income, diverted income to the next period. This study utilized a qualitative approach in explaining the phenomena that occured in detail and the source of the data used was secondary data. The purpose of this paper was to analyze the revenue shenanigans that had been violated by PT Garuda Indonesia Tbk. The result of this study proved that PT Garuda Indonesia Tbk had made the 1st revenue shenanigans in manipulating its financial statements.
PENGARUH TIME BUDGET PRESSURE, AUDIT TENURE DAN UKURAN KAP TERHADAP KUALITAS AUDIT Mohamad Alfi Amrulloh; Made Dudy Satyawan
Progress: Jurnal Pendidikan, Akuntansi dan Keuangan Vol 4 No 2 (2021): 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.v4i2.1329

Abstract

In carrying out their duties, auditors must be competence and have to maintain their audit quality to provide trust to stakeholder. However, currently there are many cases that will causes the audit quality to decline. The cases is about financial cases that are still being discussed in public and have connection about audit quality on financial statement. The objective of this study was to determine effect of Time Budget Pressure, Audit Tenure and Audit Firm Size on Audit Quality. This study uses the primary data from questionnaire that was distributed to auditor KAP in Surabaya. Method determination sample used purposive sampling criteria and have 55 sample data can used. Data analysis model is multiple linear regression analysis. The result of this study indicate time budget pressure have positive effect on audit quality, but audit tenure and audit firm size has no effect on audit quality.