Progress: Jurnal Pendidikan, Akuntansi dan Keuangan

Implementasi Blockchain Dalam Bidang Akuntansi dan Supply Chain Management: Studi Literatur

Muhammad Arwin — 2023-08-31

This research paper offers an extensive literature review encompassing recent studies that examine the utilization of blockchain technology in accounting and supply chain management. The paper specifically concentrates on Indonesia, a developing nation where blockchain is increasingly becoming a subject of scholarly exploration. The study examines the characteristics and architecture of blockchain to ascertain suitable implementation approaches in multiple domains, such as accounting, auditing, the public sector, and, notably, supply chain management. Furthermore, it identifies endogenous risks in supply chain management to gain valuable insights for future supply chain implementations. Furthermore, this paper presents a detailed case study analysis that draws upon a specific supply chain management scenario, providing an in-depth exploration of how blockchain technology can be effectively implemented. The primary objective of this research is to elevate awareness and comprehension regarding the vast potential of blockchain technology in optimizing the realms of accounting and supply chain management within the Indonesian context.

Pengaruh Ukuran Perusahaan, Profitabilitas dan Kepemilikan Institusional Terhadap Kebijakan Utang pada Perusahaan Batu Bara

Rohmatul Alysa — 2023-08-31

The purpose of this study was to examine the effect of company size, profitability, and institutional ownership on the debt policies of coal companies listed on the Indonesia Stock Exchange in 2020-2021. The study utilizes a combination of quantitative and descriptive analysis methodologies. The sample consists of 19 coal companies with a predetermined time. The study analysis includes tests of classical assumptions, equations for multiple linear regression, and hypothesis testing with a significance level of 5%. Data analysis was performed using SPSS software. The test results (t-test) prove that: (1) company size has a significant negative effect on debt policy; (2) profitability has no effect on debt policy; (3) Institutional Ownership has a significant negative effect on debt policy.

Pengaruh Fasilitas Laboratorium Akuntansi, Pengantar Akuntansi, dan Computer Knowledge Terhadap Hasil Belajar Komputer Akuntansi Dengan Intensitas Belajar Sebagai Variabel Moderasi

Lailatur Rahmah — 2023-08-31

This study aimed to analyze learning intensity can moderate the influence of accounting laboratory facilities, introductory understanding of accounting, and computer knowledge on learning outcomes of accounting computers for class XI AKL AKL SMKN 2 Buduran. This type of research is including quantitative research. The samples used were 108 students of class XI AKL SMKN 2 Buduran using saturated sampling. Data collection techniques using questionnaires, interviews, and documentation. The data analysis technique used Structural Equation Model Partial Least Square (SEM PLS) with SmartPLS 3.0 software. The results of the study show that: (1) There is a significant influence of accounting laboratory facilities on the learning outcomes of accounting computers. (2) There is a significant influence of the introductory understanding of accounting on the learning outcomes of accounting computers. (3) There is no significant influence of computer knowledge on the learning outcomes of accounting computers. (4) Learning intensity strengthens the influence of accounting laboratory facilities on the learning outcomes of accounting computers. (5) Learning intensity strengthens the influence of an introductory understanding of accounting on the learning outcomes of accounting computers. (6) Learning intensity weakens the influence of computer knowledge on the learning outcomes of accounting computers.

Pengaruh Struktur Kepemilikan Terhadap Financial Distress serta Implikasinya kepada Manajemen Laba

Risma Rosifah — 2023-08-31

Analyzing the impact of ownership structure, namely management ownership, institutional ownership, and ownership concentration on financial hardship is the goal of this study, then consider how financial crisis affects the administration of earnings. A transportation firm listed on the Indonesia stock market from 2016 to 2021 served as the study's sample. The transportation company's annual report was the source of the data, which was gathered through documentation and observation. SPSS version 26 was used to analyse the data using a multiple linear regression strategy. The findings revealed managerial ownership and institutional ownership had positive and negative impact on financial distress. Ownership concentration no impact on financial distress. Financial distress had positive impact on earnings management.

Penerapan Good Corporate Governance Terhadap Informasi Kinerja Keuangan di Bank BTN Cilegon

Rohaelis Nuraisiah — 2023-08-31

The good corporate governance is the important alternative in a company, especially BUMN. Good corporate governance which has the purpose to become the better healthier company with has the four principles, there are transparency, accountability, fairness and responsibility. These purpose of researches to know how much the influence from the applied toward the finance performance information at PT. Bank Tabungan Negara (Persero) branch Cilegon. The writer use the descriptive method as the research method. The data of paper arranged with to do library study, interview, observation, and questionnaire and to analyze of data used the SPSS 17.0 program for windows. The survey take the sample from employee population of PT. Bank Tabungan Negara (Persero) branch Cilegon which has the sum (n=87). The applied of good corporate governance has the positive influence toward the finance performance information in the company of PT. Bank Tabungan Negara (Persero) branch Cilegon. Based on the result of hypothesis evaluate with method the influence from the applied of good corporate governance (X) toward the finance performance information (Y) in evaluate of t, to get from result of t_sumas big as 7,059 while t_table1,66298 with using the real standard as big as 0,05. Because the t_sum7,059 > t_table1,66298 and then H_{0 =}rejected and H₁received and then with method the applied good corporate governance have the positive influence toward finance performance information.

Analisis Literasi Keuangan Dan Kontribusi Bantuan Langsung Tunai Pada Masa Pandemi Covid-19 Terhadap Ketahanan Ekonomi Keluarga Didesa Cipete Kecamatan Curug Kota Serang

Lamsah Lamsah — 2023-08-31

The purpose of this study was to analyze the effect of financial literacy and Direct Cash Assistance (BLT) during the Covid-19 Pandemic on Family Economic resilience in Cipete Village, Curug District, Serang City. The implementation of various policies was carried out by the government as an effort to reduce the transmission of Covid-19, the existence of this outbreak had a negative impact on the economy in Indonesia. especially for the poor or unable. This research is a qualitative description research and the population used in this study is the people who get Direct Cash Assistance (BLT) in Cipete Village, Curug District, Serang City. The sampling technique used was random sampling in the community who received the Direct Cash Assistance, where the minimum sample size was based on the use of the Slovin formula, namely 100 samples from the entire population. Methods of data collection using a questionnaire. The results showed that partially Financial Literacy had an effect but not significantly on family economic resilience, while partially Direct Cash Assistance had a significant effect on family economic resilience. Simultaneously Financial Literacy and Direct Cash Assistance affect family economic resilience.

The Effect Of Budget Participation On Managerial Performance With Psychological Capital And Job Relevant Information As Mediation Variables

Nila Munana — 2023-08-31

The purpose of this study was to investigate the mediating impact of psychological capital and job relevant information on the budget participation to job performance at the public sector managers in the South Tangerang City Government. Data analyzed using SEM-PLS. The SEM-PLS allows the examination of the direct effects of budget participation on job performance and the indirect effects between budget participation and job performance that run through psychological capital and job relevant information. The findings of this study are that psychological capital fully mediates influence of budget participation to job performance, job relevant information fully mediates influence of budget participation to job performance. Limitations of this study are using questionnaire media to obtain primary data so that it relies on the level of respondent perception so that the subjectivity factor can be contained in it. Second limitation is generalizability of samples. Despite its limitations, this study has both academic and practical implications. The study adds to the job performance literature in a public sector organizations. The study also finds that manager’s job performance can be improved by minimizing Psycap and JRI. Future research should study other mediation variables on the effect of budget participation on job performance.

Pengaruh Intelectual Capital, Biaya Lingkungan Terhadap Kinerja Keuangan

Iroh Rahmawati — 2023-08-31

Intellectual capital and environmental costs are very important in the Company because this will increase the number of sales and profits. The purpose of this study was to determine the effect of intellectual capital, environmental costs on financial performance. The population used is the Plantation Sub-Sector Agricultural Companies listed on the IDX, while the sample used was 40 samples, sampling using purposive sampling method. Data analysis technique using multiple linear regression analysis. The results of this study indicate that there is a positive and significant influence between intellectual capital and environmental costs on the financial performance of the plantation sub-sector.