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> en-US budimulyati@unbaja.ac.id (Budi Mulyati) yusinafadla@unbaja.ac.id (Yusina Fadla Ilmi) Wed, 12 Feb 2025 14:06:15 +0000 OJS 3.1.1.2 http://blogs.law.harvard.edu/tech/rss 60 Penerapan PSAK 115 Terkait Pengakuan Pendapatan dari Kontrak dengan Pelanggan pada PT Semen Indonesia (Persero) Tbk https://ejournal.lppm-unbaja.ac.id/index.php/progress/article/view/3507 <p><em>This study examines how revenue recognition, measurement, presentation, and&nbsp; disclosure are applied at PT Semen Indonesia (Persero) Tbk with the existence of Statement&nbsp; of Financial Accounting Standards (PSAK) 115 which has been in effect since 2020. The&nbsp; research was conducted using a descriptive qualitative method by performing content&nbsp; analysis on the contents of financial statements, related documents, and interviews with&nbsp; several staff from the accounting unit involved in applying PSAK 115. The results of the&nbsp; research at PT Semen Indonesia (Persero) Tbk related to revenue recognition that the&nbsp; process that has been implemented is by PSAK 115. This is evidenced by the application of&nbsp; five stages in recognizing revenue. In the application aspects related to the classification,&nbsp; measurement, presentation, and disclosure of revenue have been applied in accordance&nbsp; with PSAK 115. Furthermore, this study also found that PT Semen Indonesia (Persero) Tbk&nbsp; has made the necessary adjustments to meet the new requirements, including staff training&nbsp; and accounting information system adjustments. These findings indicate that the company&nbsp; has committed to maintaining transparency and accountability in its financial reporting.&nbsp; This research makes an important contribution in understanding the implementation of&nbsp; PSAK 115 in large companies in Indonesia, as well as providing practical guidance for&nbsp; other companies that are or will be implementing this standard. </em></p> Dina Mufida Sari, Vicky Vendy ##submission.copyrightStatement## https://ejournal.lppm-unbaja.ac.id/index.php/progress/article/view/3507 Mon, 03 Feb 2025 00:00:00 +0000 Pengaruh Pengetahuan Finansial dan Jenis Kelamin terhadap Perilaku Keuangan Mahasiswa FKIP UNS https://ejournal.lppm-unbaja.ac.id/index.php/progress/article/view/3650 <p>This study aims to examine how financial knowledge and gender affect the financial behavior of FKIP UNS students. Using a descriptive quantitative approach with a survey method, the research focuses on sixth- and eighth-semester students from the Accounting Education, Office Administration Education, and Economic Education programs. A purposive sampling method was applied, resulting in a sample of 221 students. Data were gathered through questionnaires and analyzed using descriptive statistics, multiple linear regression, t-tests, F-tests, and the coefficient of determination (R²). Additionally, normality, linearity, and multicollinearity tests were conducted as prerequisites. The results highlight three main findings: (1) Financial knowledge has a significant impact on financial behavior, evidenced by a t-test significance of 0.013 (p &lt; 0.05); (2) Gender also significantly influences financial behavior, with a t-test significance of 0.038 (p &lt; 0.05); (3) Combined, financial knowledge and gender significantly affect financial behaviour, supported by an F-test significance of 0.007 (p &lt; 0.05).</p> Kus Indrani Listyoningrum, Susilaningsih Susilaningsih ##submission.copyrightStatement## https://ejournal.lppm-unbaja.ac.id/index.php/progress/article/view/3650 Mon, 03 Feb 2025 00:00:00 +0000 Pengaruh Pengaruh Pendidikan Kewirausahaan dan Penggunaan E-Commerce terhadap Minat Berwirausaha Digital pada Siswa SMKN 6 Surakarta https://ejournal.lppm-unbaja.ac.id/index.php/progress/article/view/3696 <p><em>This study aims to find empirical evidence (1) the influence of entrepreneurship education on digital entrepreneurship interest in students of SMK Negeri 6 Surakarta; (2) the influence of e-commerce use on digital entrepreneurship interest in students of SMK Negeri 6 Surakarta; and (3) the influence of entrepreneurship education and e-commerce use on digital entrepreneurship interest in students of SMK Negeri 6 Surakarta. This study is a study using a descriptive quantitative method. The population in this study were students of SMK Negeri 6 Surakarta with a purposive sampling technique resulting in a sample of 106 respondents. Data collection was carried out by distributing questionnaires to respondents and in the form of documentation to find out the curriculum and learning process implemented. The instrument validity test technique used Karl Person's product moment correlation and the instrument reliability test was carried out using the Alpha Cronbach technique. Data analysis in this study used multiple linear regression analysis techniques. The results of this study are as follows (1) there is an influence of entrepreneurship education on digital entrepreneurship interest; (2) the use of e-commerce has an impact on interest in digital entrepreneurship; (3) entrepreneurship education and the use of e-commerce contribute 60% to interest in digital entrepreneurship.</em> <em>The researcher hopes that other researchers can develop research based on the facts in the background, namely the low execution of becoming an entrepreneur even though the interest in becoming an entrepreneur is quite high.</em></p> Antonia Nataya Pringgosari, Susilaningsih Susilangingsih ##submission.copyrightStatement## https://ejournal.lppm-unbaja.ac.id/index.php/progress/article/view/3696 Fri, 24 Jan 2025 14:52:45 +0000 Pengembangan Bahan Ajar Interaktif Berbasis Flipbook pada Mata Pelajaran Dokumen Berbasis Digital: Implikasi Bagi Pembelajaran di Era Society 5.0 https://ejournal.lppm-unbaja.ac.id/index.php/progress/article/view/3789 <p><em>This study aims to develop effective teaching materials in the form of handouts and flipbooks to enhance students' understanding and engagement in learning. Utilizing the Research and Development (R&amp;D) method based on the ADDIE model, the research involved analyzing students' needs, designing, developing, implementing, and evaluating the teaching materials. The findings indicate that handouts organized with clear material sequences and alignment between content and exercises significantly improve students' understanding, with 48% of students reporting that the material presented was clear and appropriate for their abilities. Additionally, the flipbook, designed with visually appealing layouts and systematic content presentation, effectively boosts student motivation and facilitates comprehension of key concepts. This research emphasizes the importance of innovation in developing teaching materials relevant to students' characteristics in the 5.0 era, thereby supporting optimal learning outcomes.</em></p> Narulita Diva Saraswati, Artika Iesa Karunia Illahi, Amirul Arif, Luqman Hakim ##submission.copyrightStatement## https://ejournal.lppm-unbaja.ac.id/index.php/progress/article/view/3789 Mon, 03 Feb 2025 00:00:00 +0000 Pengembangan Lembar Kegiatan Peserta Didik (LKPD) Mata Pelajaran Dasar – Dasar Akuntansi dan Keuangan Lembaga pada Sekolah Menengah Kejuruan https://ejournal.lppm-unbaja.ac.id/index.php/progress/article/view/3876 <p><em>This research was motivated by the lack of learning media in the subject of Basic Accounting and Institutional Finance in the Independent Curriculum. This study aimed to develop a product of Learner Activity Sheets (LKPD) for Basic Accounting and Institutional Finance subjects. This LKPD was prepared using the development research method (Research and Development) using the 4D model. The initial stage of the research was define, this stage is carried out to define the research needs. The design stage was product design. Develop stage, at this stage the initial product was validated by expert validators, material experts and media experts. After being validated and revised, the product was used by students. The last stage was the dessiminate stage, at this stage the product was distributed on a small scale. The data in this study were obtained through expert validation tests and students response questionnaire. Based on the calculation of the material expert validation test, the percentage results showed 83.34% (very feasible), the results of the media expert validation test were 91.67% (very feasible), and the student response was 94.91% (very feasible).</em></p> Rachmi Yuliani Azzahra, Yusina Fadla Ilmi, Budi Mulyati ##submission.copyrightStatement## https://ejournal.lppm-unbaja.ac.id/index.php/progress/article/view/3876 Wed, 05 Feb 2025 15:35:33 +0000 Penggunaan Media Pembelajaran Interaktif dalam Meningkatkan Hasil Belajar Peserta Didik di SDI Khalifah https://ejournal.lppm-unbaja.ac.id/index.php/progress/article/view/3748 <p><em>Educators can utilize the development of sophisticated technology to convey learning more easily so that’s why interactive learning media is very appropriate because they support better student activities and improve student learning outcomes. This research aims to find out that the use of interactive learning media at SDI Khalifah also learning obstacle for the students when using interactive learning media. The method used was a qualitative descriptive method with triangulation techniques for testing the validity of interview data using observation techniques and literature studies. Next, the data was analyzed by using the stages of data reduction, data presentation, and conclusion. The results obtained were interactive learning media used by educators were in the form of interesting animated learning videos and practice questions using the application Kahoot And quiziz which can improve student learning outcomes to be above average or KKM, students who can easily understand the material being studied, and students who are enthusiastic about competing in working on questions to get the highest points.</em></p> Siti Rokmanah, Encep Andriana, Muhamad Lazuardi Hakim ##submission.copyrightStatement## https://ejournal.lppm-unbaja.ac.id/index.php/progress/article/view/3748 Wed, 05 Feb 2025 15:49:50 +0000 Laporan Pelaksanaan Anggaran untuk Mengukur Kinerja Finansial pada Organisasi Sektor Publik https://ejournal.lppm-unbaja.ac.id/index.php/progress/article/view/3890 <p>Society today is concerned about the performance of government agencies. There is often a public distrust of government, due to the fact that public agencies often use funds without proper planning, overspend, make frequent losses and do not always achieve set goals. The purpose of submitting financial statements in the public sector is to convey information about the resources, location, and use of funds. The information gathering strategies used by the researcher in this study included a literature review and field observations. In the process of data analysis, the author applied two approaches, namely descriptive method and deductive approach. from an economic point of view budget execution report to measure financial performance in public sector organisations is less economical because the realised expenditure is greater than the efficiency target. Some entities have improved efficiency over time by managing expenditure better than the target. While in terms of effectiveness, this shows the agency's ability to achieve the set revenue target, although some entities such as the Medan City Government have not been able to realise all potential revenue.</p> Anggi Haerani, Khristina Sri Prihatin, Erni Irnawati ##submission.copyrightStatement## https://ejournal.lppm-unbaja.ac.id/index.php/progress/article/view/3890 Mon, 10 Feb 2025 15:24:09 +0000 Dampak Environmental Disclosure dan Kinerja Keuangan terhadap Reaksi Investor https://ejournal.lppm-unbaja.ac.id/index.php/progress/article/view/3896 <p><em>The relationship between environmental issues, financial performance, and investment decisions is increasingly becoming a focus in the business and financial world, especially with the increasing awareness of global environmental issues such as climate change. Investors and companies increasingly recognize that integrating environmental factors into business and investment strategies can create better and more sustainable long-term value. The purpose of this study was to determine the impact of environmental disclosure and financial performance on investor reactions. The research method used was multiple linear regression. The results of this study indicate that environmental disclosure and financial performance have a simultaneous effect on investor reactions of 0.7336 or 73.36%.</em></p> Iroh Rahmawati ##submission.copyrightStatement## https://ejournal.lppm-unbaja.ac.id/index.php/progress/article/view/3896 Wed, 12 Feb 2025 14:04:52 +0000