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) Thu, 01 Feb 2024 00:00:00 +0000 OJS 3.1.1.2 http://blogs.law.harvard.edu/tech/rss 60 Financial Performance Analysis at PT. Inka Multi Solusi Consulting https://ejournal.lppm-unbaja.ac.id/index.php/progress/article/view/2975 <p>This research aims to assess the financial performance of the company using financial ratio analysis at PT. INKA Multi Solusi Consulting for the period 2017-2021. This research is of a quantitative descriptive type. Data analysis is carried out using financial ratio analysis, including liquidity ratios (current ratio and cash ratio), solvency ratios (debt to asset ratio and debt to equity ratio), activity ratios (fixed asset turnover and total asset turnover), and profitability ratios (return on asset and return on equity). The results of this study indicate that the financial performance of the company, as measured by the liquidity ratios, shows favorable outcomes based on the current ratio in 2020 and 2021, despite unfavorable results based on the cash ratio. Furthermore, when assessing solvency ratios using the (DAR) and (DER), the results are favorable..However, the activity ratio measured by total asset turnover is consistently decreasing, placing the company in the less favorable category. On the other hand, fixed asset turnover is in the good category. However, the financial performance for profitability ratios with return on asset and return on equity indicators indicates less favorable results</p> Astuti Ningsih, Romansyah Sahabuddin, Anwar Ramli, Burhanuddin Burhanuddin, Rezky Amalia Hamka ##submission.copyrightStatement## https://ejournal.lppm-unbaja.ac.id/index.php/progress/article/view/2975 Thu, 01 Feb 2024 00:00:00 +0000 Pembuatan Item Pertanyaan Mata Pelajaran Ekonomi SMA Kelas XI Mengacu pada Kurikulum Merdeka https://ejournal.lppm-unbaja.ac.id/index.php/progress/article/view/3069 <p><em>This study aimed to analyze the question items of Economics subjects classically in order to develop question items for summative assessment, which refers to Kurikulum Merdeka. This research used development research which refers to the development research design from Sugiyono. The results showed that the question items produced had a range of varying levels of difficulty, difficult 49%, medium 30% and easy 21%. The discrimination index possessed by a set of items made was good as general, this was indicated by the proportion of discrimination index of most items or 66% usable, although the other 18 items of the question of 34% must be revised. The distractors in the items that have been created most or 74.3% are accepted, the rest others require revision and replacement.</em></p> Budi Mulyati, Fitri Nurlaili, Yayu Susilawati ##submission.copyrightStatement## https://ejournal.lppm-unbaja.ac.id/index.php/progress/article/view/3069 Thu, 01 Feb 2024 00:00:00 +0000 Analisis Kinerja Keuangan PT Tembaga Mulia Semanan Tbk. Periode 2019-2022 https://ejournal.lppm-unbaja.ac.id/index.php/progress/article/view/3193 <p>One of the main indicators related to the business continuity (going concern) of a company is the company's financial performance. The trust of interested parties such as shareholders, managers and creditors will increase if the company's financial performance is of good quality. This research aims to assess the financial performance of PT Tembaga Mulia Semanan Tbk. 2019-2022, namely calculating liquidity ratios (current ratio and quick ratio), solvency ratios (debt to asset ratio and debt to equity ratio), profitability ratios (return on investment and return on equity), and activity ratios (inventory turnover and fixed asset turnover) for the 2019-2022 period. This research applies a descriptive quantitative analysis method using secondary data, namely audited financial reports in the form of profit and loss statements and financial position reports as well as books related to financial report analysis. Financial reports are taken from published data from the Indonesian Stock Exchange and PT Tembaga Mulia Semanan Tbk. The results of the research are PT Tembaga Mulia Semanan Tbk. describes poor financial performance in 2019-2022 which is characterized by the current ratio and quick ratio, debt to asset ratio and debt to equity ratio, ROI and ROE, which are below industry standards as well as fixed asset turnover and inventory turnover with values ‚Äč‚Äčabove industry standards.</p> Rizka Mukhlisiah, M. Enteguh Syach Ginting ##submission.copyrightStatement## https://ejournal.lppm-unbaja.ac.id/index.php/progress/article/view/3193 Thu, 01 Feb 2024 00:00:00 +0000 Pengaruh NPF dan BOPO Terhadap Profitabilitas pada Bank BJB Syariah Periode 2014-2021 https://ejournal.lppm-unbaja.ac.id/index.php/progress/article/view/3026 <p><em>This research was motivated by the acquisition of an unstable level of profitability of Bank bjb Syariah, which even experienced losses with a minus profitability. This study aims to analyze whether Non Performing Financing (NPF) and Operating Costs to Operating Income (BOPO) simultaneously affect the Profitability (ROA) of Bank bjb Syariah (2014-2021),was well was to analyze whether Non Performing Financing (NPF) and Operating Costs to Operating Income (BOPO) partially affect the profitability (ROA) of Bank bjb Syariah (2014-2021), and to analyze which factor has the most effect on profitability (ROA). This study uses a quantitative method with the sample in this study, namely the financial statements of bank bjb syariah (2014-2021), sampling using the Purposive Sampling method. The research instrument uses secondary data processed from bank bjb syariah. The results of the research that have been conducted show that the simultaneous test shows that independent variable NPF and BOPO which has a significant effect on the ROA of Bank bjb Syariah (2014-2021 period). The partial test results on the NPF variable have a significant effect on ROA, while the BOPO variable has no significant effect on ROA.</em></p> Khristina Sri Prihatin ##submission.copyrightStatement## https://ejournal.lppm-unbaja.ac.id/index.php/progress/article/view/3026 Sat, 03 Feb 2024 12:33:25 +0000 Pengaruh Model Pembelajaran Numbered Head Together dan Jigsaw untuk Meningkatkan Hasil Belajar Siswa Mata Pelajaran Ekonomi Kelas X IPS di SMA Negeri 5 Kota Serang https://ejournal.lppm-unbaja.ac.id/index.php/progress/article/view/3072 <p><em>This research aims to determine the effect of the Numbered Head Together (NHT) learning model and the Jigsaw learning model on student learning outcomes in economics class X IPS at SMA Negeri 5 Serang City, as well as to determine the differences using the Numbered Head Together (NHT) learning model and Jigsaw on student learning outcomes in economics subjects for class X IPS at SMA Negeri 5 Serang City. This type of research is a quasi-experimental quantitative research (Quasi experimental design) with a nonequivalent pretest-posttest control group design, the population used for this research data is the entire class X IPS. The samples taken were classes X IPS 1 and X IPS 3. The instruments used were tests (pretest-posttest), interviews and non-tests in the form of documentation. Based on the results of the analysis of the Numbered Head Together (NHT) learning model on learning outcomes with the t test Tcount &lt; Ttable, namely 0.000 &lt; 2.306. So the Numbered Head Together (NHT) learning model influences student learning outcomes. Based on the results of the analysis of the Jigsaw learning model with the t test Tcount &lt; Ttable, namely 0.001 &lt; 2.306. So the Jigsaw learning model influences student learning outcomes. The Numbered Head Together (NHT) and Jigsaw learning models have significant differences in learning outcomes. This can be seen from Tcount &lt; Ttable, namely that the Jigsaw learning model is -2.928 &lt; 2.306 and the learning model is -2.928 &lt; 2.306. So it can be concluded that there is a significant difference in learning outcomes between the Numbered Head Together (NHT) and jigsaw learning models on the learning outcomes of class X IPS students at SMA Negeri 5 Serang City.</em></p> Yusina Fadla Ilmi, Budi Mulyati, Ardiany Reyka Divina ##submission.copyrightStatement## https://ejournal.lppm-unbaja.ac.id/index.php/progress/article/view/3072 Thu, 01 Feb 2024 00:00:00 +0000 Analisis Tingkat Kesehatan Bank https://ejournal.lppm-unbaja.ac.id/index.php/progress/article/view/3164 <p>This research aims to determine the health level of PT. Bank Muamalat Indonesia Tbk which uses the RGEC (Risk Profile, Good Corporate Governance, Earnings and Capital) method. The research object is PT. Bank Muamalat Indonesia Tbk. The type of research used is quantitative descriptive research. The type of sample used is the financial report of PT. Bank Muamalat Indonesia Tbk from 2018 to 2022, while the type of data used is secondary data. The results of this research show that the health level of PT. Bank Muamalat Indonesia Tbk., in the period 2018 to 2022 as a whole is in the Healthy predicate with the risk profile aspect being in a Very Healthy condition with a final composite score of 90%, then the good corporate governance aspect is in a Healthy Enough condition with the final composite value was 68%, in the earning aspect it was in an Unhealthy condition with a final composite value of 40%, and finally in the capital aspect it was in a Very Healthy condition with a final composite value of 100%. Thus, assessing the health level of PT. Bank Muamalat Indonesia Tbk., it can be said that PT. Bank Muamalat Indonesia Tbk., was classified in the "HEALTHY" category for the last 5 years with a final composite score of 71.33%.</p> Riski Rahayu, Zainal Ruma, Anwar Anwar, Romansyah Sahabuddin, Annisa Paramaswary ##submission.copyrightStatement## https://ejournal.lppm-unbaja.ac.id/index.php/progress/article/view/3164 Tue, 06 Feb 2024 08:37:46 +0000 Penerapan Balance Scorecard dalam Rangka Pengukuran Kinerja Perusahaan PT. Anugrah Iyan Pratama Makassar https://ejournal.lppm-unbaja.ac.id/index.php/progress/article/view/3192 <p>Anugrah Iyan Pratama is a company that operates in the field of trade in health devices. PT. Anugrah Iyan Pratama needs to have a proper performance measurement system framework. Nowadays, the phenomenon that often occurs in PT. Anugrah Iyan Pratama is the inappropriate delivery of goods and payments that are often not on time due to something from the internal company. This phenomenon has a negative impact on long-term agility and success, so it needs to be based on a balanced scorecard in both performance and existing perspectives, such as a financial perspective consisting of return on investment (ROI), profit margin, and growth rate revenue, customer perspectives, internal business process perspectives, and growth and learning perspectives. This research aimed to test hypotheses, solved problems, and achieve goals.Based on the results of the research and discussions that have been outlined, the measurement of the financial perspective of PT. Anugrah Iyan Pratama Makassar showed excellent performance. This could be seen from ROI, profit margin, and growth in revenue. The measurement from the customer perspective of PT. Anugrah Iyan Pratama Makassar showed good performance. This could be seen from the excellent customer growth rate. Measuring from an internal business perspective that included company innovation and after-sales service showed good company performance because the company has strived to deliver better change in innovation. The evaluation of the performance achieved by PT. Anugrah Iyan Pratama Makassar as a whole was said to be good or satisfactory.</p> Annisa Dwi Rahmita, Syamsu Alam, Asriadi Bakri ##submission.copyrightStatement## https://ejournal.lppm-unbaja.ac.id/index.php/progress/article/view/3192 Wed, 07 Feb 2024 01:34:13 +0000 Manajemen Keuangan Pribadi pada Siswa Mattayom di Sekolah Sangkom Islam Wittaya School https://ejournal.lppm-unbaja.ac.id/index.php/progress/article/view/3044 <p><em>This research aims to analyze the practices of personal financial management among Mattayom students at Sangkom Islam Wittaya School. The research employed survey and interview methods with Mattayom class students, along with qualitative analysis. Findings reveal that a significant number of Mattayom students have limited understanding of personal financial management. Despite receiving regular allowances, a lack of awareness regarding the importance of budgeting and saving makes them vulnerable to financial instability. Educational factors, spending patterns, and social influences also contribute to students' financial management practices. Therefore, this research recommends the development of an integrated financial education program within the school curriculum. It is expected to assist Mattayom students in enhancing their personal financial management skills and preparing them to face future financial challenges.</em></p> Rini Siregar, Selamat Poham ##submission.copyrightStatement## https://ejournal.lppm-unbaja.ac.id/index.php/progress/article/view/3044 Wed, 28 Feb 2024 00:00:00 +0000