Abstract:In today's competitive era of globalization, management plays a strategic role in optimizing the performance of Islamic educational institutions to produce high-quality human resources. This study aims to examine the implementation…
lementation of management functions—particularly the planning function—and their contribution to achieving educational goals. The planning function, which includes needs identification, vision and mission setting, goal determination, and evaluation, has been shown to enhance institutional effectiveness through optimal resource utilization, clear direction, and adaptability to change. Additionally, this research highlights the importance of leadership, innovative learning strategies, and the integration of technology as key factors in the success of educational management. Despite facing various challenges such as limited resources and resistance to change, educational institutions can overcome these obstacles through appropriate managerial strategies, stakeholder engagement, and continuous improvement. The findings of this study are expected to contribute to the development of more effective and responsive management practices within the context of Islamic educational institutions in Indonesia.
Abstract:This study aims to determine the effect of auditor experience and self-efficacy on auditor performance at the Bone Bolango Regency Inspectorate. This study used a quantitative approach with a causal associative method. Data…
ata were collected by distributing questionnaires to 38 respondents selected using a census sampling technique (total sampling). Data analysis techniques included classical assumption tests, multiple linear regression analysis, and hypothesis testing (t-tests and F-tests) using Statistical Package for the Social Sciences (SPSS) version 26 software. The results indicate that, partially, auditor experience has no significant effect on auditor performance, while self-efficacy has a positive and significant effect on auditor performance. Simultaneously, auditor experience and self-efficacy have a significant effect on auditor performance. The coefficient of determination indicates that 73.1% of the variation in auditor performance can be explained by auditor experience and self-efficacy, while the remaining 26.9% is influenced by factors outside the research model.
Abstract:This study aims to determine the Cost Structure in Determining Selling Prices using the Cost Plus Pricing method in the Depula Adzra food business in Gorontalo City. The type of research used in this study is a Quantitative…
ive method with a Descriptive approach. The data used are primary data in the form of interviews, Observations and Documentation with the owner of the Depula Adzra business. The results of the study show that the calculation of selling prices using the cost plus pricing method shows a difference with the selling price set by the business. The selling price of goat kabuli rice according to Depula Adzra is IDR 1,000,000, while based on the cost plus pricing method it is obtained at IDR 1,269,055. Conversely, on the beef kabuli rice menu, the selling price according to Depula Adzra is IDR 800,000, while the calculation result of the cost plus pricing method is IDR 1,037,673. This difference shows that the determination of selling prices in the business is not entirely based on systematic cost calculations.
Abstract:This study aims to analyze the effect of Quick Ratio (QR), Debt to Asset Ratio (DAR), and Return on Assets (ROA) on firm value as measured by Price to Book Value (PBV) in consumer non-cyclical sector companies listed on…
the Indonesia Stock Exchange during the 2021–2024 period. The consumer non-cyclical sector was selected because it consists of companies producing essential goods with relatively stable demand, making it an important sector in the national economy. This research employed a quantitative approach using secondary data obtained from the annual financial statements of companies listed on the Indonesia Stock Exchange. The sampling technique used purposive sampling, resulting in 196 observations. Data analysis was conducted using multiple linear regression analysis with SPSS software, preceded by classical assumption tests including normality, multicollinearity, heteroscedasticity, and autocorrelation tests. The results show that partially, Quick Ratio has no significant effect on firm value, indicating that short-term liquidity is not the main consideration for investors in assessing company value. Debt to Asset Ratio also has no significant effect on firm value, meaning that the level of debt dependence does not directly determine market valuation. Meanwhile, Return on Assets has a positive and significant effect on firm value, indicating that profitability is the main factor influencing investor confidence and market value. Simultaneously, Quick Ratio, Debt to Asset Ratio, and Return on Assets have a significant effect on firm value. The coefficient of determination (R²) value of 0.510 indicates that 51.0% of firm value variation can be explained by the three independent variables, while the remaining 49.0% is explained by other factors outside this study.
Abstract:This study aims to analyze the effect of liquidity, profitability, and capital structure on firm value in Food and Beverage companies listed on the Indonesia Stock Exchange during 2021–2023. Firm value is proxied by Price…
ice to Book Value (PBV) and Tobin’s Q. Liquidity is measured using Current Ratio (CR) and Quick Ratio (QR), profitability is measured using Return on Assets (ROA) and Return on Equity (ROE), while capital structure is measured using Debt to Asset Ratio (DAR) and Debt to Equity Ratio (DER). This research employed a quantitative approach using secondary data obtained from annual financial reports of Food and Beverage companies listed on the Indonesia Stock Exchange The sampling technique used in this study was purposive sampling, with a sample size of 38 companies. Data were analyzed using multiple linear regression with classical assumption tests, t-test, F-test, and coefficient of determination (R²). The results show that CR has a positive and significant effect on PBV and Tobin’s Q. QR has a negative and significant effect on PBV, but no significant effect on Tobin’s Q. ROA has a positive and significant effect on both PBV and Tobin’s Q. ROE has a positive and significant effect on PBV, but a negative and significant effect on Tobin’s Q. DAR has a negative and significant effect on PBV, but no significant effect on Tobin’s Q. DER has no significant effect on both proxies of firm value. Simultaneously, liquidity, profitability, and capital structure significantly affect firm value. These findings indicate that firm value is determined by the combined role of financial stability, profitability, and financing decisions.
Abstract:This study aims to examine the effect of village apparatus competence and community participation on the accountability of village financial management in the villages of Talaga Jaya District, Gorontalo Regency. The method…
od used is quantitative with primary data collection through questionnaires distributed to village apparatus with a total sample of 110 respondents. Data processing was carried out using SPSS version 26 with analysis stages including validity tests, reliability tests, classical assumption tests, multiple linear regression analysis, hypothesis testing, and coefficient of determination tests. The results showed that partially, village apparatus competence has a positive and significant effect on the accountability of village financial management. Similarly, community participation has a positive and significant effect on the accountability of village financial management. Simultaneously, both variables significantly affect accountability of village financial management. These findings have practical implications for village apparatus in Talaga Jaya District to improve accountability through strengthening village apparatus competence and expanding community participation spaces in every stage of financial management, from planning to accountability.
Abstract:This study aims to analyze the effect of Current Ratio (CR) and Debt to Equity Ratio (DER) on Return on Assets (ROA) in energy sector companies listed on the Indonesia Stock Exchange during the period 2020–2024. The research…
search method employed is a quantitative approach with a causal associative design. The data used are secondary data obtained from companies’ financial statements, with a total sample of 110 observations. Data analysis was conducted using multiple linear regression with the assistance of SPSS version 26. The results show that partially, the Current Ratio (CR) has no significant effect on Return on Assets (ROA), with a significance value of 0.833. Meanwhile, the Debt to Equity Ratio (DER) has a negative and significant effect on Return on Assets (ROA), with a significance value of 0.000. Simultaneously, Current Ratio (CR) and Debt to Equity Ratio (DER) have a significant effect on Return on Assets (ROA), as indicated by an F-test significance value of 0.000. The coefficient of determination (Adjusted R Square) of 0.128 indicates that the independent variables explain 12.8% of the variation in ROA, while the remaining 87.2% is influenced by other factors outside the research model. This study concludes that capital structure plays a more dominant role in influencing profitability compared to liquidity in energy sector companies. Therefore, companies are expected to manage debt usage optimally to improve financial performance.
Abstract:This study aims to analyze the influence of coaching-based academic supervision on teacher performance at SMA Negeri 1 Amurang and SMA Negeri 1 Motoling. The study employed a quantitative approach with an explanatory design.…
ign. The population consisted of 122 teachers, all of whom were included as the sample using a saturated sampling technique. Data were collected through a Likert-scale questionnaire that had been tested for validity and reliability. Data analysis included descriptive analysis, prerequisite tests, and simple linear regression. The results showed that coaching-based academic supervision does not have a significant effect on teacher performance (p > 0.05). The coefficient of determination (R²) value of 0.013 indicates that the contribution of coaching-based academic supervision to teacher performance is very low, accounting for only 1.3%, while most of the variation in teacher performance is influenced by other factors outside the research model. These findings indicate that coaching-based academic supervision has not been able to directly improve teacher performance, especially when its implementation is not carried out consistently and in depth. This study emphasizes that the effectiveness of coaching-based supervision is contextual and highly dependent on the quality of implementation and the support of the school’s organizational environment.
Abstract:This study aims to analyze the influence of locus of control and independence on the performance of internal auditors at the Regional Inspectorate of Bone Bolango Regency. This research employs a quantitative approach with…
th a causal research design. The population and sample consist of 38 internal auditors, using a total sampling technique. Data were collected through questionnaires and analyzed using multiple linear regression with the assistance of SPSS software. The results show that partially, locus of control does not have a significant effect on internal auditor performance, while independence has a positive and significant effect. Simultaneously, locus of control and independence significantly influence internal auditor performance. The coefficient of determination indicates that 55.1% of the variation in internal auditor performance can be explained by locus of control and independence, while the remaining 44.9% is influenced by other factors outside the research model. These findings indicate that internal auditor performance is more strongly influenced by professional factors such as independence than by psychological factors such as locus of control. Therefore, efforts to improve internal auditor performance should focus on strengthening auditor independence to ensure objective and professional audit practices.
Abstract:The beauty service industry has experienced rapid growth in recent years, particularly in specialized services such as nail art. In a highly competitive market, service quality and consumer satisfaction are considered critical…
itical factors influencing purchase decisions. This study aims to analyze the influence of service quality and consumer satisfaction on consumer purchase decisions at Glosse Nail Studio.
This research employs a quantitative approach using a survey method. Data were collected from customers of Glosse Nail Studio through structured questionnaires. Service quality is measured using dimensions adapted from SERVQUAL, including tangibles, reliability, responsiveness, assurance, and empathy. Consumer satisfaction is measured based on customers’ overall evaluation of service performance, while purchase decision is assessed through indicators reflecting consumer intention and actual buying behavior. Data analysis was conducted using multiple linear regression with the assistance of SPSS software, including validity and reliability tests, classical assumption tests, t-tests, F-tests, and coefficient of determination (R²).
The results indicate that service quality has a positive and significant effect on consumer purchase decisions. Furthermore, consumer satisfaction also significantly influences purchase decisions. Simultaneously, service quality and consumer satisfaction significantly affect purchase decisions, indicating that higher perceived service performance leads to greater customer satisfaction and ultimately strengthens purchasing decisions.