Abstract:Penelitian ini bertujuan untuk menganalisis pengaruh profitabilitas dan stuktur aktiva terhadap struktur modal. Metode Penelitian menggunakan metode kuantitatif yakni dengan mengambil data sekunder berupa data laporan keuangan…
uangan tahunan yang ada di bursa efek Indonesia periode tahun 2018-2020. Objek penelitian adalah perusahaan perbankan yang terdaftar di BEI. Penelitian di uji dengan menggunakan aplikasi SPSS. Hasil pengujian secara parsial (uji t) menunjukkan bahwa variabel profitabilitas (X1) berpengaruh negatif signifikan terhadap stuktur modal dengan nilai signifikansi 0,000 < 0,05. Variabel stuktur aktiva (X2) tidak berpengaruh signifikan terhadap stuktur modal dengan nilai signifikansi 0,727 > 0,05. Sementara hasil pengujian secara simultan (uji f) menunjukan bahwa signifikansi dari variabel profitabilitas (X1) dan stuktur aktiva (X2), secara simultan berpengaruh terhadap stuktur modal (Y) dengan hasil signifikansi 0,002 < 0,05.
Abstract:Tujuan Penelitian ini adalah untuk mengetahui pengaruh Profitabilitas, Likuiditas, Aktivitas dan Kebijakan Dividen terhadap pertumbuhan laba. Penelitian ini menggunakan 4 variabel independen yaitu variabel Net Profit Margin,…
gin, Current Ratio, Cash Turnover, dan Dividend Payout Ratio. Sedangkan variabel dependen dalam penelitian ini adalah pertumbuhan laba. Objek penelitian ini adalah perusahaan dagang yang bergerak di sektor grosir yang terdaftar di Bursa Efek Indonesia tahun 2019-2021. Jenis penelitian yang digunakan adalah penelitian kuantitatif. Metode yang digunakan dalam penelitian ini adalah Purposive Sampling. Populasi dan sampel dalam penelitian ini ialah perusahaan dagang sektor grosir yang memiliki kriteria tertentu dengan jumlah populasi yang digunakan adalah sebanyak 48 perusahaan dan 10 perusahaan sebagai sampel. Data penelitian diperoleh dari website Bursa Efek Indonesia. Hasil penelitian ini menunjukan bahwa semua hipotesis dalam penelitian ini diterima yakni (1) Net Profit Margin berpengaruh signifikan terhadap pertumbuhan laba. (2) Current Ratio berpengaruh signifikan terhadap pertumbuhan laba. (3) Cash Turnover berpengaruh signifikan terhadap pertumbuhan laba. (4) Dividend Payout Ratio berpengaruh signifikan terhadap pertumbuhan laba.
Abstract:Penelitian ini bertujuan untuk menganalisis perbedaan kinerja keuangan perusahaan sub sektor transportasi sebelum dan selama masa pandemi covid-19 dengan menggunakan metode analisis rasio keuangan yang terdiri dari rasio…
likuiditas, rasio profitabilitas dan rasio solvabilitas. Penelitian ini merupakan penelitian deskriptif komparatif dengan pendekatan kuantitatif. Jenis dan sumber data yang digunakan adalah data sekunder berupa laporan keuangan perusahaan yang dipublikasikan di BEI. Populasi penelitian meliputi perusahaan sub sektor transportasi yang ilisting di BEI selama tahun 2019-2020, dengan sample sebanyak 15 perusahaan yang diambil berdasarkan teknik purposive sampling. Adapun variabel penelitian yang digunakan adalah rasio keuangan yang diproksikan dengan current ratio (CR), return on assets (ROA), debt to iequity ratio (DER). Analisis data penelitian dilakukan dengan menggunakan analisis statistik deskriptif dan uji normalitas dan uji hipotesis paired sample t-test dengan bantuan software SPSS. Hasil penelitian menunjukkan bahwa dengan menggunakan uji hipotesis paired sample t-test, variabel rasio keuangan yang diproksikan dengan current ratio (CR), return on assets (ROA), dan debt to equity ratio(DER) menunjukan bahwa nilai sig >α atau lebih besar dari taraf sig 0,05 yang artinya tidak terdapat perbedaan yang signifikan pada kinerja keuangan perusahaan sub sektor transportasi sebelum dan selama pandemi covid 19. Sehingga dapat disimpulkan bahwa hipotesis penelitian diterima.
Abstract:Tujuan dilakukannya investigasi ini adalah guna menguji seberapa besar dampak Tingkat Hutang serta Struktur Modal dalam menentukan Profitabilitas pada entitas subsektor perkebunan yang melantai di BEI dalam rentang waktu…
2019 hingga 2024, baik melalui tinjauan terpisah maupun gabungan. Prosedur kuantitatif diaplikasikan melalui pemanfaatan teknik analisis regresi data panel yang dieksekusi dengan perangkat lunak EViews 13, di mana pemilihan spesifikasi model yang paling tepat ditentukan berdasarkan rangkaian prosedur uji Chow, uji Hausman, dan uji Lagrange Multiplier, kemudian validasi dugaan dilakukan melalui uji t, uji F, dan koefisien determinasi. Berdasarkan temuan data, ditemukan bahwa Tingkat Hutang memiliki kaitan yang signifikan terhadap Profitabilitas secara individual dengan nilai t hitung 2.050214 melampaui ambang t tabel 1.69236 serta probabilitas 0.0013 di bawah 0.05 sehingga Ha1 dinyatakan valid. Sebaliknya, variabel Struktur Modal tidak memberikan kontribusi nyata terhadap Profitabilitas dikarenakan perolehan t hitung 0.065961 yang berada di bawah t tabel 1.69236 dengan tingkat signifikansi 0.9478 melampaui 0.05 yang menyebabkan Ha2 harus digugurkan. Penyelidikan secara kolektif membuktikan adanya pengaruh signifikan Tingkat Hutang dan Struktur Modal terhadap Profitabilitas, yang dibuktikan dengan nilai F hitung 4.189942 melampaui F tabel 2.89 dan tingkat signifikansi 0.023903 di bawah 0.05 sehingga Ha3 diterima. Angka Adjusted R2 sebesar 0.654178 memberikan gambaran bahwa 65% fluktuasi Profitabilitas bersumber dari Tingkat Hutang dan Struktur Modal, sementara 35% sisanya merupakan kontribusi dari variabel di luar ruang lingkup model ini.
Abstract:The development of education in the Society 5.0 era has introduced new challenges for Islamic Religious Education (PAI) teachers through the integration of digital technology, changes in students’ characteristics, and increasing…
increasing demands for innovative and adaptive learning, particularly in schools with limited facilities. This study aims to analyze PAI teachers’ understanding of resilience, the forms of resilience they develop, and its relevance to adaptive learning competencies at SMP Asy-Syafi’iyah Lohgung Brondong. The study employed a phenomenological qualitative approach with a case study design. Data were collected through observation, semi-structured interviews, and documentation involving PAI teachers, the school principal, and curriculum personnel selected purposively. The findings reveal that PAI teachers perceive resilience as the ability to endure, adapt, and remain productive in responding to digital educational changes through emotional, spiritual, social, and professional strengths. Resilience is manifested through the use of digital media, individualized learning assistance, and collaboration with schools and students’ families. The study concludes that resilience plays a crucial role in strengthening teachers’ adaptive capacities by fostering innovation, openness to change, and more communicative learning practices. The novelty of this research lies in the finding that the resilience of PAI teachers in coastal schools functions not merely as a coping mechanism against educational pressures but also as the primary foundation for developing adaptive learning in the Society 5.0 era. These findings underscore the necessity of strengthening resilience through continuous professional development, institutional support, and digital literacy to ensure that PAI learning remains relevant and adaptive.
Abstract:The advancement of digital technology and the transformation of the labor market require vocational high schools (SMKs) to produce graduates who are not only technically competent but also proficient in twenty-first-century…
ury skills. The Office Management and Business Services (MPLB) program requires a quality assurance system capable of supporting the development of critical thinking, creativity, communication, and collaboration skills. This study aims to analyze the implementation of the quality assurance system in SMKs within the MPLB program, examine efforts to strengthen twenty-first-century skills, and identify challenges encountered in its implementation. A descriptive qualitative approach was employed in four public vocational high schools in the Special Region of Yogyakarta through interviews and document analysis. The findings reveal that the quality assurance system is implemented through the evaluation of educational report cards, program monitoring, curriculum alignment with business and industrial partners (DUDIKA), and the strengthening of a school quality culture. The development of twenty-first-century skills is promoted through active and industry-based learning approaches, including Project-Based Learning, Problem-Based Learning, Teaching Factory, and student-centered learning. However, implementation continues to face challenges, including suboptimal coordination, limited teacher competencies, inadequate technological facilities, and insufficient industrial and financial support. The novelty of this study lies in integrating the quality assurance system with the development of twenty-first-century skills specifically within the MPLB program, positioning educational quality not merely toward compliance with standards but also toward the formation of adaptive and work-ready graduates.
Abstract:This study is grounded in the crisis of leadership integrity within Christian education, characterized by inconsistency between teaching and the lived practice of Christian Religious Education teachers, which consequently…
y weakens the formation of students’ character. The research problem addresses how Moses’ leadership integrity in Numbers 12:3–8 is understood through exegetical analysis and how it is relevant to the leadership of contemporary Christian Religious Education teachers. This study aims to identify the principles of Moses’ leadership integrity and to formulate its theological and practical relevance for Christian education. The research employs a descriptive qualitative method through biblical exegesis, theological analysis, and practical theology based on library research. The findings indicate that Moses’ integrity is grounded in profound humility, an intimate relationship with God as the source of leadership legitimacy, and moral consistency in obedience to the divine calling despite criticism and internal conflict. The study concludes that leadership integrity is not based on formal position, but on character quality aligned with the will of God and a living spiritual relationship. Its implication for Christian Religious Education teachers is that integrity constitutes the foundation of pedagogical and spiritual authority in shaping students’ character through life example, alignment between faith and action, and deep spiritual devotion. The novelty of this research lies in integrating the exegetical study of Numbers 12:3–8 with the construction of a leadership model for Christian Religious Education teachers based on three core dimensions of Moses’ integrity, forming a coherent theological framework applicable to contemporary Christian education.
Abstract:Principal academic supervision management is a crucial factor in improving elementary school teacher performance amid the increasing demands for educational quality and digital transformation in the Grogol District, Cilegon…
gon City. The background of the study indicates persistent issues in teacher performance, including suboptimal lesson planning, less innovative teaching methods, and limited integration of educational technology. The research problem is formulated as how principals manage academic supervision to enhance teacher performance through planning, implementation, evaluation, and follow-up processes. This study employs a qualitative case study approach involving eleven public elementary schools. The findings reveal that academic supervision is conducted systematically, collaboratively, and continuously through classroom observations, reflective discussions, workshops, and On-the-Job Training supported by the Academic Learning System. The results indicate a 15 percent improvement in teacher performance, increasing from 75 to 95, as well as an 80 percent improvement in school learning achievement. The study concludes that integrated, collaborative, and technology-based academic supervision management significantly enhances teacher professionalism. The novelty of this research lies in the development of a digital-collaborative supervision model that integrates teacher participation, continuous professional development, and real-time digital monitoring systems to ensure more effective, efficient, and measurable teacher performance management. Supporting factors include principal commitment, teacher openness, collaborative school culture, and technological support. In contrast, the main obstacles include time constraints, administrative workload, and variations in teacher competence. The findings imply that academic supervision should be managed as adaptive, participatory, and sustainable professional development oriented toward continuous improvement of learning quality in Indonesian elementary schools, serving as a reference for developing a more effective, systematic, and sustainable digital-collaborative supervision model.
Abstract:This study was motivated by the low level of professional competence among elementary school teachers despite the fact that most teachers have obtained certification and adequate academic qualifications. Curriculum changes,…
es, advances in educational technology, and the demands of 21st-century learning require teachers to possess adaptive, reflective, and collaborative professional competencies. The research problem focused on the influence of reflective practice and best practice on the professional competence of teachers at A-accredited public elementary schools in Cilegon City. The study employed a quantitative approach with a causal-comparative design involving 105 teachers selected through proportionate stratified random sampling. Data were collected using Likert-scale questionnaires and analyzed through multiple linear regression using EViews 12. The results revealed that reflective practice had a positive and significant effect on teachers’ professional competence, with a t-value of 4.697 and a significance value of 0.000. Best practice also demonstrated a positive and significant effect, with a t-value of 5.065 and a significance value of 0.000. Simultaneous testing indicated that reflective practice and best practice jointly had a significant effect on teachers’ professional competence, with an F-value of 43.72 and a coefficient of determination of 52.2%. The findings confirm that reflective and collaborative cultures are capable of improving teachers’ professional quality continuously through learning evaluation, sharing teaching experiences, and developing innovative instructional strategies. The novelty of this study lies in the simultaneous examination of reflective practice and best practice through a quantitative approach within the context of A-accredited public elementary schools in Cilegon City. The findings also demonstrate that best practice exerts a greater influence than reflective practice on the professional competence of elementary school teachers.
Abstract:Vocational education requires teachers with optimal performance in order to produce graduates who are competent and prepared to face the demands of the workforce. Teacher performance is influenced by various factors, including…
luding principal leadership and teacher workload, both of which are directly related to the implementation of instructional duties and school administration. This study focuses on the influence of principal leadership on teacher performance, the influence of teacher workload on teacher performance, and the simultaneous influence of both variables on teacher performance at SMKN 1 Puloampel. The study employed a quantitative method with a descriptive survey approach involving 55 teachers selected through a total sampling technique. Data were collected through observation and questionnaire distribution using a Likert scale and were subsequently analyzed using the t-test and F-test with the assistance of IBM SPSS Statistics 24.0. The findings revealed that principal leadership did not have a positive and significant effect on teacher performance, whereas teacher workload had a positive and significant effect on teacher performance. Simultaneous testing further indicated that principal leadership and teacher workload collectively did not exert a significant effect on teacher performance. These findings demonstrate that teacher performance is more strongly influenced by internal factors such as professional competence, work motivation, teaching experience, and task management abilities. The novelty of this study lies in the finding that a proportionally organized teacher workload is capable of enhancing teachers’ discipline, responsibility, and work effectiveness, while principal leadership has not yet demonstrated a significant influence on teacher performance within the vocational school environment. This study contributes to the development of vocational education management through the strengthening of teacher professionalism and balanced workload management.