Progress: Jurnal Pendidikan, Akuntansi dan Keuangan http://ejournal.lppm-unbaja.ac.id/index.php/progress <p>PROGRESS Jurnal Pendidikan, Akuntansi dan Keuangan&nbsp;</p> <p>PROGRESS Jurnal Pendidikan, Akuntansi dan Keuangan&nbsp;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 bergabagi hal yang berkaitan dengan akuntansi dan keuangan</p> <p>&nbsp;</p> FKIP, Universitas Banten Jaya en-US Progress: Jurnal Pendidikan, Akuntansi dan Keuangan 2623-0763 PENGARUH STRUKTUR MODAL, UKURAN PERUSAHAAN, LEVERAGE, DAN INVESMNET OPPORTUNITY SET (IOS) TERHADAP KUALITAS LABA http://ejournal.lppm-unbaja.ac.id/index.php/progress/article/view/1763 <p><em>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.</em></p> Teguh Erawati Dewi Rahmawati ##submission.copyrightStatement## 2022-09-30 2022-09-30 5 2 129 145 10.47080/progress.v5i2.1763 PENGEMBANGAN MEDIA PENCATATAN TRANSAKSI KEUANGAN UNTUK PEMBUATAN LAPORAN LABA RUGI PADA USAHA KECIL http://ejournal.lppm-unbaja.ac.id/index.php/progress/article/view/2204 <p><em>This study aimed to (1) develop a </em><em>record </em><em>media for</em> <em>financial transactions</em> <em>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&amp;D. The research stage used was development research developed by Sugiyono with specifically modification stages, i.e</em><em>. </em><em>potential and problems, data collection, product design, design validation, design revision and product trial</em><em>. </em><em>This research was conducted at a small grocery store in Ranjeng Village, Ciruas District</em><em>. </em><em>The research result:</em> <em>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.</em></p> Ayu Astutik Budi Mulyati ##submission.copyrightStatement## 2022-09-30 2022-09-30 5 2 146 159 10.47080/progress.v5i2.2204 PENGARUH PEMBELAJARAN DARING GOOGLE CLASSROOM TERHADAP MINAT BELAJAR MATA PELAJARAN AKUNTANSI DASAR http://ejournal.lppm-unbaja.ac.id/index.php/progress/article/view/1559 <p><em>The</em> <em>purpose</em> <em>of this study was to find out the influence of Google Classroom &nbsp;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 <sub>Test</sub>) 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 &nbsp;indicates that T&nbsp;<sub>Test</sub> &gt; T<sub>table </sub>or 4.923 &gt; 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).</em></p> Nely Hartika Fitri Nurlaili Parida Ratna ##submission.copyrightStatement## 2022-09-30 2022-09-30 5 2 160 168 10.47080/progress.v5i2.1559 PENGARUH PENJUALAN KREDIT TERHADAP SALESMAN PERFORMANCE PT. SAYAP MAS UTAMA DEPO RANGKASBITUNG http://ejournal.lppm-unbaja.ac.id/index.php/progress/article/view/1936 <p><em>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 </em><em>was</em><em> known as the partial test, which to see how each independent variable has its own variable on its success. The purpose </em><em>was</em><em> to apply T test to determine the relationship of credit sales for salesman performance obtained every month.</em> <em>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.</em></p> Khristina Sri Prihatin ##submission.copyrightStatement## 2022-09-30 2022-09-30 5 2 169 183 10.47080/progress.v5i2.1936 PENGARUH SUKU BUNGA BI DAN NILAI TUKAR RUPIAH TERHADAP RETURN SAHAM PT TELEKOMUNIKASI INDONESIA TBK http://ejournal.lppm-unbaja.ac.id/index.php/progress/article/view/1655 <p><em>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.</em></p> Dewangga Kreshnadjati Nursito Nursito ##submission.copyrightStatement## 2022-09-30 2022-09-30 5 2 184 192 10.47080/progress.v5i2.1655 TINDAKAN TAX AVOIDANCE DILIHAT DARI KONSERVATISME AKUNTANSI, LEVERAGE, DAN UKURAN PERUSAHAAN http://ejournal.lppm-unbaja.ac.id/index.php/progress/article/view/2272 <p><em>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.</em></p> Denny Putri Hapsari ##submission.copyrightStatement## 2022-09-30 2022-09-30 5 2 193 201 10.47080/progress.v5i2.2272