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All Journal Jurnal Akuntansi AKUNESA Jurnal Manajemen Pendidikan Islam
ISLAMIYAH, SYUWAIBATUL
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Economics, Econometrics & Finance Education

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PENGARUH MODAL INTELEKTUAL DAN TATA KELOLA PERUSAHAAN TERHADAP KINERJA KEUANGAN PADA EFEK SYARIAH ISLAMIYAH, SYUWAIBATUL
Jurnal Akuntansi AKUNESA Vol 3, No 2 (2015): AKUNESA (Januari 2015)
Publisher : Jurnal Akuntansi AKUNESA

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The study aims to analyze the influence of intellectual capital and corporate governance to financial performance. The model that used to measure intellectual capital was using Modified Value Added Intellectual Coefficient (M-VAIC). M-VAIC component consist of Human Capital Efficiency (HCE), Structural Capital Efficiency (SCE), Relational Capital Efficiency (RCE), andCapital Employed Efficiency (CEE). Corporate governance was measured by using three proxies proportion of independent board, audit commite, institusional ownership. Financial performance was measured by using ROA and ROE.This research is quantitative research and uses linear regression for data analysis. The data that was used in this research is secondary data and selected by using purposive sampling. The sample consists of 33 manufacturing companies which in list of Indonesia Sharia Stock during four years (2010-2013).The results showed that SCE, CEE, Audit Committe have significant effect on ROA and ROE. RCE negatively effect on ROA and ROE. Meanwhile, HCE, proportion of independent board doesn’t effect on financial performance (ROA and ROE). Institusional ownership effect on ROE. Keywords: Intellectual Capital, Modified Value Added Intellectual Coefficient (M-VAIC), corporate governance, financial performance.
Efektivitas Program Pendidikan Profesi Guru (PPG) terhadap Profesionalisme Guru di UPT SMP Negeri 6 Medan Islamiyah, Syuwaibatul
Jurnal Manajemen Pendidikan Islam (MANAPI) Vol. 4 No. 2 (2025)
Publisher : UIN Mahmud Yunus Batusangkar

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The Teacher Professional Education Program (PPG) is an educational program designed to prepare graduates of undergraduate education and non-education programs to fully master teacher competencies in accordance with national education standards. Teachers as professional educators are evidenced by the possession of an educator certificate obtained through the PPG program. Through PPG, teachers are expected to enhance their ability to master teaching materials, plan, develop, and implement effective and productive learning processes. This study aims to determine the effectiveness of the PPG program in improving teacher professionalism at UPT SMP Negeri 6 Medan. This research employs a qualitative approach with a field research design. Data collection techniques include observation, interviews, and documentation, while data validity is ensured through triangulation. Data analysis is conducted through data reduction, data display, and conclusion drawing. The results of the study indicate that the implementation of the PPG program is effective in improving teachers’ knowledge, skills, attitudes, and motivation, which positively impacts teacher professionalism at UPT SMP Negeri 6 Medan.
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