Progress: Jurnal Pendidikan, Akuntansi dan Keuangan

Analisis Penentuan Harga Pokok Produksi Telur Asin dengan Menggunakan Metode Full Costing

Lamsah Lestari — 2024-08-17

The research aims to analyze the price determination of salted egg production using the full coasting method at UMKM. Data collection techniques use observation, interviews and documentation methods. The results of this research show that there are differences in calculating the cost of production using the UMKM method at CV. Keramat Telur Berkah with the full coasting method. The basic price for producing boiled salted eggs using Mrs. Emi's UMKM method was IDR. 3,220,- full coasting method IDR. 3,426,- difference IDR. 207,- Mrs. Emi's grilled salted egg IDR. 3,585,- full coasting method IDR. 3,847,- difference IDR. 262,- then for Mrs. Emi's baked salted eggs, the cost of production is IDR. 3,497,- full coasting method IDR. 3,731,- difference Rp. 234,-.

Keywords: UMKM, Cost of Goods Production, Full Coasting Method

Analisis Akuntabilitas Pengelolaan Dana Desa di Kadu Agung Kecamatan Gunungsari

Khristina Sri Prihatin — 2024-08-17

Village Fund Management is one of the most important things in realizing the Vision and Mission of an area to improve the welfare of the community. The aim of this research is to find out an analysis of the accountability of village fund management in Kadu Agung, Gunungsari District, Banten Province. The research method used was qualitative by conducting direct observations and interviews with several employees and the community in Kadu Agung Village, Gunungsari District. Based on the results of research by conducting direct interviews, it shows that the village fund planning stages are in accordance with the regulations that have been implemented and only involve a few community leaders, but not all of them can be realized, the implementation stage has an implementation schedule and the realization is not entirely in accordance with the schedule even though the community has assisted. The accountability of Kadu Agung Village employees only has evidence in the form of receipts for purchasing goods and not the entire community knows about their accountability. The results of managing village funds in Kadu Agung are not in accordance with the needs and expectations of the community because many poor people do not receive assistance from the village, causing inequality between the community and the Kadu Agung Village.

Pengaruh Penerapan Aplikasi Sakti dan Kompetensi SDM terhadap Kualitas Penyajian Data Keuangan LAKIP TA 2023 di RSPAL dr. Ramelan Surabaya

Irawan Adji Cahyo Utomo — 2024-08-17

This research is aimed at determining the impact of the application of reasonable applications and human resources competencies on the quality of presentation of financial data in LAKIP Year 2023 at RSPAL Dr. Ramelan Surabaya. This research uses quantitative methods on populations that include administrative, financial, program, and budget staff, the drafting team, and users of financial reports for LAKIB Year 2023. Simple random sampling technique or stratification of samplings of 39 people. Data collection technique using a Likert scale questionnaire. Data analysis techniques using decryptive statistics and inferential statistics with the help of SPSS software version 27. The results of this study found that the implementation of accurate applications has a positive and significant impact on the quality of presentation of financial data in LAKIP year 2023 of 79.2%. Human resources competence has a positive and significant impact on the quality of presentation of financial data in LAKIP year 2023 by 77.1%. Applying of Sakti application and human resources competence combined have a positive impact and significant influence on the presentation quality of financial information LAKIB year 20–23 by 80.5%. Furthermore, the remaining 19.5% is another variable contribution that the researchers have not observed thoroughly in this research.

Pengaruh Penggunaan Pay Later, Gaya hidup, Pendapatan Orang Tua Terhadap Financial Management Behavior pada Mahasiswa Fakultas Ekonomi Universitas Muhammadiyah Sukabumi

Devita Rahayu — 2024-08-17

This research aims to determine the effects of the variable pay later usage, lifestyle, and income of parents on the financial management behaviors of students at the Economics Faculty of Muhammadiyah University Sukabumi. This research is a quantitative study, conducted using primary data in the form of a questionnaire distributed online via google form. The sampling technique use non-probability sampling method with purposive sampling, involving a sample of 81 participants. Data collection was conducted through questionnaires, and the data analysis was carried out using SPSS IBM 26 software. The result of this research is that pay later usage does not significantly influence financial management behavior. In contrast, both lifestyle and income of parents have a positive and significant partial impact on financial management behavior. Furthermore, when considered together, pay later usage, lifestyle, and parental income demonstrate a positive and significant effect on financial management behavior.

Pengaruh Kecerdasan IQ, EQ dan SQ Personel Intelijen terhadap Kemampuan Analisis di Koarmada II

Rio Aditya Nugraha — 2024-08-17

The research aims to find out the impact of IQ, EQ, and SQ intelligence on the capabilities of intelligence personnel in Koarmada II. The research method uses quantitative methods. The population in this study refers to the total Koarmada II Intelligence Satker personnel in real terms based on the Intelligence Personnel List (DSP) of Koarmada II, consisting of Satker Sintel, Denintel, and Satpam Denma, for a total of 72 personnel. The primary data in this study used a questionnaire with a Likert scale. Data analysis techniques use descriptive statistics and inferential statistics. The results of the research showed that IQ had a positive and significant influence on the analytical capabilities of Koarmada II by 24.3%. EQ intelligence had a significant and positive impact on analytical abilities in Koarmada 2 by 29.8%. SQ intelligence had a negative and significant impact on the analysis capability in Koarma II by 23.8%. IQ intelligence, EQ intelligence, and SQ intelligence, combined, had a good and significant effect on analysis capacities in Koarmada 2, by 43.4%, and the remaining 56.6% were influenced by other variables that were not studied.