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All Journal Jurnal Diskursus Islam BAKI (Berkala Akuntansi dan Keuangan Indonesia) Pendas : Jurnah Ilmiah Pendidikan Dasar JURNAL PENDIDIKAN TAMBUSAI Jurnal Agritechno Jurnal Ilmiah Islamic Resources Al asma : Journal of Islamic Education Tafkir: Interdisciplinary Journal of Islamic Education Journal of Gurutta Education Socius: Social Sciences Research Journal
Hakim, Ahmad
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Religion Agriculture, Biological Sciences & Forestry Arts Humanities Chemical Engineering, Chemistry & Bioengineering Control & Systems Engineering Economics, Econometrics & Finance Education Engineering Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Social Sciences Other

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LEARNING QUALITY MANAGEMENT AT SMP DARUL ARQAM GOMBARA MAKASSAR Martini, Martini; Mus, Abdul Rahman; Hakim, Ahmad; Syahid, Akhmad
Jurnal Diskursus Islam Vol 9 No 3 (2021): December
Publisher : Program Pascasarjana, UIN Alauddin Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24252/jdi.v9i3.23983

Abstract

This study examined in depth the management of learning quality by looking at the four management components, namely Planning, Organizing, Actuating, and Controlling (POAC) at SMP Darul Arqam Gombara Makassar. The research uses a qualitative phenomenological approach, with the type of research being a multi-site study. Data collection techniques through questionnaires, interviews, observation and documentation. The data were analyzed using an interactive analysis model consisting of data collection, data reduction, data presentation, verification, and conclusions. This study indicates that learning quality management at SMP Darul Arqam Makassar is implemented through four steps. First, learning planning according to Process Standards with innovative and accelerated curriculum content with the demands of the current education "market" and designed in an integrated manner between academic and non-academic activities based on progress and superiority. Second, learning organizations with well-placed resources integrated academic and non-academic schedules and internal institutional support for human resource development. Third; implementation of learning supported by competent and professional educators; adequate learning media; innovation in facilitating active, creative, fun learning; and an objective and accountable scoring system. Fourth, learning supervision by an objective and transparent performance appraisal system, internal and external supervisors with integrity.
THE INFLUENCE OF CSR DISCLOSURE ON DEBT MATURITY STRUCTURE: EVIDENCE FROM INDONESIAN NON-FINANCIAL FIRMS Hakim, Ahmad; Danarsari, Dwi Nastiti
Berkala Akuntansi dan Keuangan Indonesia Vol. 11 No. 1 (2026): Berkala Akuntansi dan Keuangan Indonesia
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20473/baki.v11i1.84033

Abstract

Corporate Social Responsibility (CSR) disclosure has become an essential element of modern corporate sustainability practices. Prior research, however, presents conflicting evidence regarding its influence on a firm's debt maturity structure. Some studies argue that CSR disclosure enhances reputation and transparency, strengthening creditor trust and enabling firms to secure more long-term financing. Conversely, other findings suggest that CSR disclosure may lead to overinvestment and unfavorable signaling, potentially prompting firms to rely more on short-term debt. Addressing this gap, this study examines how CSR disclosure influences debt maturity structure in non-financial firms listed on the Indonesia Stock Exchange (IDX) from 2020 to 2023. CSR disclosure is measured using a Global Reporting Initiative (GRI) based index, while debt maturity structure is assessed through the long-term debt to total debt ratio. Using purposive sampling, panel data analysis is conducted through the fixed effect model (FEM) and the panel estimated generalized least squares (EGLS) estimator with cross-section weights, complemented with diagnostic tests. The findings reveal a significant positive relationship between CSR disclosure and debt maturity structure, supporting the view that CSR disclosure enhances credibility and information quality. Additional control variables like leverage, business risk, asset maturity, and interest rate term structure, also significantly influence debt maturity structure decisions. This study contributes to managerial and regulatory insights by demonstrating how CSR disclosure can function as a strategic financing tool to strengthen both sustainability and financial stability.
Co-Authors Abdul Wahab Abdullah, Nuraeni Afizha, Andi Sutra Ratu Amir, Ahmadul Haady Ihsan Andi Sumardin, Andi Arifah, Ika Nur Arimah, Haerunnisa Nur Assaad, Andi Baso Muammar Aulia, Risfa Ayuningtyas, Syella Aditya Bunyamin, Andi Dwi Nastiti Danarsari DWIYAMA, FAJRI Eka Fitriani Hamka Hasan, Salim IHWANUDDIN, IHWANUDDIN Istiqomah, Kholifatun Kavadya Syska MARTINI Martini Martini Mus, Abdul Rahman Mustamin Mustamin Najib, Akmal Auladi Negsi, Ratika Nur Setiawati Nurlaelah Nurlaelah, Nurlaelah Pranoto, Restu Aji Saripwijaya Rahman, Fahmi Rezki Utami, Dian Ramadhani Ropiudin . Ruslan Shamad, Ishaq Surani Syahid, Akhmad