Progress: Jurnal Pendidikan, Akuntansi dan Keuangan https://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 INTERNAL AND EXTERNAL FACTORS OF ACCOUNTING STUDENTS IN THE IMPLEMENTATION OF ONLINE LEARNING DURING THE COVID-19 PANDEMIC ERA IN PEKALONGAN https://ejournal.lppm-unbaja.ac.id/index.php/progress/article/view/1369 <p><em>The present study showcases the effect of accounting understanding level, lecturer competence, and student achievement on online learning in the Covid-19 pandemic through learning motivation. The population of this study was accounting students situated at universities in Indonesia. 153 students of a university in Pekalongan, Central Java volunteered to participate. Purposive sampling was employed, and data were garnered through questionnaires. The distributed data were processed using a Likert scale. Path analysis was carried out to analyze data. Study findings expose that the level of accounting understanding, lecturer competence, and student achievement had no effect on online learning. The level of accounting understanding and student achievement did not have a significant effect, while lecturer competence had a significant effect on online learning through learning motivation. This empirical evidence provides an overview of learning evaluation materials for higher education in Indonesia related to students’ abilities in online learning during the Covid-19 pandemic so that in the future it will be more effective and ready to compete in the digital era 4.0.</em></p> Ina Mutmainah Fachri Ali ##submission.copyrightStatement## 2022-03-15 2022-03-15 5 1 1 17 10.47080/progress.v5i1.1369 PENGARUH PERSEPSI MAHASISWA TENTANG INVESTASI TERHADAP MINAT BERINVESTASI SAHAM DI PASAR MODAL https://ejournal.lppm-unbaja.ac.id/index.php/progress/article/view/1438 <p><em>This study aims to determine how students' perceptions of stock investment are, to find out how much students were interested in investing in stocks in the capital market, and to analyze how the perceptions of students majoring in Accounting Education at the University of Banten Jaya about investment affect interest in investing in stocks in the capital market. This study uses a quantitative research method consisting of two variables, namely student perceptions (X) and interest in investing (Y). The object of this research is students of Accounting Education, Faculty of Teacher Trainin g and Education, University of Banten Jaya. The source of the data used is primary data in the form of questionnaire results then tabulated and processed using SPSS 25.0 software with a series of tests and provisions that have been scientifically tested and secondary data includes documents and archives. Based on the results of the study, it was found that 40 respondents (53.3%) had a positive perception of stock investment, and 42 respondents (56%) had a high level of interest in investing in stocks in the capital market. The Influence of Student Perceptions About Investments on Interest in Investing in Stocks in the Capital Market (4.254&gt;1.996) tcount&gt; ttable, as much as 19.9% interest in investing in stocks is influenced by student perceptions of investment, the remaining 80.1% is influenced by other variables that are not included in this research. </em></p> <p><em><br> </em></p> <p><em>&nbsp;</em></p> Khristina Sri Prihatin ##submission.copyrightStatement## 2022-03-15 2022-03-15 5 1 18 36 10.47080/progress.v5i1.1438 ANALISIS RASIO KEUANGAN TERHADAP FINANCIAL DISTRESS PADA PERUSAHAAN RITEL YANG TERDAFTAR DI BEI PERIODE 2013-2019 https://ejournal.lppm-unbaja.ac.id/index.php/progress/article/view/1586 <p><em>Financial distress is a condition where a company is having difficulties to pay its liabilities. Retail companies are companies that are exposed to financial distress on 2013-2019 period shown by low or negative net income growth. The purpose of this research is to analyze financial ratios, such as profitability ratio, consists of net profit margin and gross profit margin, liquidity ratio, leverage ratio which consists of long term debt to equity ratio, and activity ratio which consists of inventory turnover, to dependent variable financial distress, with Altman Z-Score method. The results of this research shows that profitability ratio that consists of net profit margin and gross profit margin, liquidity ratio, is significant to financial distress. Leverage ratio and inventory turnover doesn’t have significant effect to financial distress.</em></p> Nicolas Williem Gracia S Ugut ##submission.copyrightStatement## 2022-03-15 2022-03-15 5 1 37 52 10.47080/progress.v5i1.1586 PENGARUH PENGELOLAAN DANA ALOKASI UMUM TAMBAHAN (DAU-T) TERHADAP KESEJAHTERAAN MASYARAKAT DI KELURAHAN KURANJI https://ejournal.lppm-unbaja.ac.id/index.php/progress/article/view/1478 <p><em>The purpose of this research was to management of additional General Allocation Fund (DAU-T) conducted in accordance with financial principles, to know the welfare of the community in Kelurahan Kuranji Kecamatan Taktakan Kota Serang, to know the influence of the management of Additional General Allocation Fund &nbsp;(DAU-T) on the welfare of the community in Kelurahan Kuranji Kecamatan Taktakan Kota Serang. The research methods used in this research are quantitative methods, using survey techniques. The data source in this study was the source of the subject from where the data name is commonly obtained, questionnaires and interviews. The free variable in this study was The Management of Additional General Allocation Fund (DAU-T). While the variables tied in this study was Community Welfare. The subjects in this study were the entire Kelurahan Kuranji Kecamatan Taktakan Kota Serang, where the population was 4,119 and the sample numbered 100, with an error rate of 10%. The results of this study showed that there was a significant influence between the Management of Additional General Allocation Fund (DAU-T) on the welfare of the community in Kelurahan Kuranji Kecamatan Taktakan Kota Serang</em></p> Juwita Dewi Sarahwati Iroh Rahmawati ##submission.copyrightStatement## 2022-03-15 2022-03-15 5 1 53 66 10.47080/progress.v5i1.1478 PENGARUH RISIKO KREDIT, RISIKO LIKUIDITAS, DAN RISIKO OPERASIONAL TERHADAP PROFITABILITAS BANK UMUM PERSERO PERIODE 2013-2020 https://ejournal.lppm-unbaja.ac.id/index.php/progress/article/view/1629 <p><em>This study aims to determine the effect of credit risk, liquidity risk and operational risk either partially or simultaneously on the profitability of state-owned commercial banks listed on the IDX for the period 2013-2020. The type of research method is associative. The samples used were 4 banking companies including PT Bank Rakyat Indonesia (Persero) Tbk, PT Bank Mandiri (Persero) Tbk, PT Bank Negara Indonesia (Persero) Tbk and PT Bank Tabungan Negara (Persero) Tbk. In this study, a sampling technique was used in the form of saturated sampling with secondary data in the form of the annual financial statements of state-owned commercial banks for the period 2013-2020 which were obtained through the official website of the Indonesia Stock Exchange www.idx.co.id. The analysis technique was carried out through multiple linear regression analysis and with SPPS 16 software as data processing. This study obtained the results that credit risk and liquidity risk partially have no significant effect on profitability, while operational risk partially has a negative and significant effect on profitability. Simultaneous results, namely credit risk, liquidity risk and operational risk have a significant effect on profitability.</em></p> Sri Wellis Anggraeni Gusganda Suria Manda ##submission.copyrightStatement## 2022-03-15 2022-03-15 5 1 66 77 10.47080/progress.v5i1.1629 PENGARUH RISIKO INFLASI, RISIKO KREDIT (NPL) DAN RISIKO LIKUIDITAS (LDR) TERHADAP PROFITABILITAS (ROA) DI MASA PANDEMI COVID-19 https://ejournal.lppm-unbaja.ac.id/index.php/progress/article/view/1631 <p><em>The purpose of this study was to find out how big the Influence of Inflation Risk, Credit Risk (NPL) and Liquidity Risk (LDR) on Profitability (ROA) During the Covid-19 Pandemic Period in State-Owned Banks for the 2018-2020 Period. The method used was &nbsp;descriptive method with a quantitative approach assisted by the SPSS program, namely through classical assumption test analysis, multiple linear regression analysis and hypothesis testing using simultaneous test (F test), partial test (t test), and coefficient of determination test (R2). . The data used in this study was secondary data where the data collection was indirectly so that it uses existing data information. This study uses the population at state-owned banks for the 2018-2020 period using the Saturated Sampling technique because the sampling technique takes all the population to be used as samples. Based on the results of the t-test partially Credit Risk (NPL) has a significant effect on Profitability (ROA), while Inflation Risk and Liquidity Risk (LDR) have no significant effect on Profitability (ROA). From the results of Adjusted R Aquare shows that simultaneously Profitability (ROA) was influenced by Inflation, Credit Risk (NPL), and Liquidity Risk (LDR) by 62%, while the remaining 38% is influenced by other factors.</em></p> Nur Rantika Octavia Gusgana Suria Manda ##submission.copyrightStatement## 2022-03-15 2022-03-15 5 1 78 89 10.47080/progress.v5i1.1631 PENGARUH PERSEPSI MAHASISWA FKIP TERHADAP MINAT MENJADI GURU https://ejournal.lppm-unbaja.ac.id/index.php/progress/article/view/1464 <p><em>This study aims to find out how students perceive interest in becoming a teacher and to find out whether there was an influence from student perceptions on interest in becoming a teacher for students in the faculty of teacher training and education at the University of Banten Jaya 2017-2020. The population in the study were 275 students. Determination of the sample using the formula according to Suharsimi Arikunto (2013) by taking 40% of the population as many as 110 students who became the sample. This research was processed using a simple regression technique. The results of this study indicate that the t-test between students’ perceptions of interest in becoming a teacher has a significant influence.</em></p> <p><em>&nbsp;</em></p> Iba Gunawan Andayani Andayani ##submission.copyrightStatement## 2022-03-15 2022-03-15 5 1 90 103 10.47080/progress.v5i1.1464 PENGARUH RISIKO KREDIT, RISIKO LIKUIDITAS DAN RISIKO OPERASIONAL TERHADAP KINERJA KEUANGAN https://ejournal.lppm-unbaja.ac.id/index.php/progress/article/view/1632 <p><em>This study was conducted to determine and analyze the financial performance of banking companies listed in the LQ 45 index for the 2014-2020 period. The factors analyzed are credit risk, liquidity risk and operational risk. The method used is descriptive. The data comes from the financial statements of banking companies incorporated in the LQ 45 index for the 2014-2020 period, namely Bank Central Asia (BCA), Bank Negara Indonesia (BNI), Bank Rakyat Indonesia (BRI), Bank Tabungan Negara (BTN) and Bank Mandiri. Data processing software using SPSS. This study partially obtains the results of credit risk and liquidity risk not having a significant effect on financial performance while operational risk has a significant effect on financial performance. So that credit risk, liquidity risk and operational risk simultaneously have a significant effect on financial performance.</em></p> Widya Fadriyaturrohmah Gusgana Suria Manda ##submission.copyrightStatement## 2022-03-15 2022-03-15 5 1 104 116 10.47080/progress.v5i1.1632 PERTUMBUHAN PENJUALAN DAN UKURAN PERUSAHAAN TERHADAP STRUKTUR MODAL PERUSAHAAN BARANG KONSUMSI YANG TERDAFTAR PADA BURSA EFEK INDONESIA PERIODE 2018-2020 https://ejournal.lppm-unbaja.ac.id/index.php/progress/article/view/1622 <p><em>In research on sales growth and company measurements on the capital structure of goods companies, the aim is to identify the effect of the growth variable of each sales and the size variable in each company on the capital structure variable. This research is included in the type of causal and population research in the study, namely companies for consumer goods (Customer Good Industry) listed on the Indonesia Stock Exchange for the period 2018 - 2020 as many as 23 companies. The data used are secondary data using multiple regression analysis, and partial test (t test) using the SPSS (Statistical Package for the Social Sciences) 26 for windows program. The results of the study partially that the Sales Growth Variable has a significant positive effect on the Capital Structure Variable, the Size Variable in the company which has a significant effect on the Capital Structure Variable so that simultaneously on the sales growth variable and the Company Size Variable which affects the Capital Structure Variable. </em></p> Mirza Abdi Khairusy Nugraha Nugraha Ahmad Johan Mayasari Mayasari ##submission.copyrightStatement## 2022-03-15 2022-03-15 5 1 117 128 10.47080/progress.v5i1.1622