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CASH HOLDING, UMUR PERUSAHAAN DAN STRATEGI BISNIS SEBAGAI FAKTOR PENDORONG INCOME SMOOTHING Widodo, Wahyudi; Redonoarsi, Rarasasi Ribka; Ardianto, Dedi; Wulandari, Arum; Nofryanti, Nofryanti
Jurnal Riset Terapan Akuntansi Vol. 8 No. 2 (2024): JURNAL RISET TERAPAN AKUNTANSI
Publisher : Jurnal Riset Terapan Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.13937618

Abstract

The importance of profit disclosure becomes one of the reasons why management carries out dysfunctional behaviors, by carrying out income smoothing to overcome conflicts of interest arising between management and stakeholders. One of the motives for the income smoothing is grabbing that intended to minimize fluctuations in profits so that it appears stable. The purpose of this study is to ascertain how cash holding, firm age, and business strategy affect the incentive to engage in income smoothing. The four-year period covered in the study was 2019–2022. All consumer products companies that were listed at the same time on the Indonesia Stock Exchange (BEI) are included in the population. Secondary data from the company's official website and the Indonesian Stock Exchange website were used. The purposive sampling strategy is used in this study. 33 firms were obtained based on the defined parameters. Panel data logistic regression analysis is the analytical technique employed. The findings indicate that while company age has little bearing on income smoothing, cash on hand does. Meanwhile, business strategy, which is proxied by EMP/Sales, MtoB, Market, and PPEINT, though partially shows different results, however, they simultaneously influence on income smoothing practice. Therefore, the three mentioned variables are worthed to become investors’ concerns to keep from bias understanding of financial reporting of an entity. Keywords: Income Smoothing, Cash Holding, Firm Age, Business Strategy
Membangun Generasi Berkarakter melalui Manajemen Pendidikan Islam di Pesantren Widodo, Wahyudi
Moderasi : Journal of Islamic Studies Vol. 4 No. 2 (2024): Desember
Publisher : Lajnah Ta'lif wan Nasyr Nahdlatul Ulama (LTN-NU) Kabupaten Probolinggo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54471/moderasi.v4i2.78

Abstract

Character development is a cornerstone of education, crucial for preparing students to navigate contemporary challenges and future uncertainties. Pesantren, as traditional Islamic educational institutions, exemplify this effort by embedding religious and nationalistic values into the character-building process. This study investigates the management strategies of Islamic education at Pondok Pesantren Anwarul Huda, Malang, focusing on its contribution to student character formation. Using a qualitative research design, the study reveals the integral role of planning, organization, implementation, and evaluation in shaping student character. Planning involves engaging all stakeholders, including the community and guardians, while organization ensures the availability of resources and inclusive participation. Implementation integrates daily practices, core learning activities, and additional programs designed to foster exemplary behaviors. Evaluations, conducted at individual and collective levels, measure the effectiveness of these initiatives. Furthermore, the study explores the dual approach to character formation: a structured class-based model through Madrasah Diniyah sessions and a cultural framework rooted in pesantren traditions. Methods such as role modeling, advice, attention, and reward-punishment systems are applied to instill discipline and values. The findings emphasize the vital role of pesantren management in creating a conducive environment for holistic character development aligned with Islamic teachings.
Manajemen Pondok Pesantren dalam Pengelolaan Sumber Daya Manusia terhadap Peningkatan Kemampuan Santri (Studi pada Pondok Pesantren Darul Qur'an Kota Malang) Widodo, Wahyudi
ARZUSIN Vol 5 No 1 (2025): FEBRUARI
Publisher : Lembaga Yasin AlSys

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58578/arzusin.v5i1.4777

Abstract

Human resources in pesantren management are very necessary in order to achieve good goals and also be able to face all future challenges, especially for students. The purpose of this writing is to discuss the management of Islamic boarding schools in human resource management to improve the ability of students. The research used used a qualitative type with a descriptive approach for three months. The results of the study show that, in the management of the Darul Quran Islamic Boarding School Malang human resources can be divided into two things management. The first is the management of managerial functions, namely planning related to pesantren and improving student human resources with Visions, Missions and goals, organizing that folds all administrators and community leaders, movements related to activities commanded by caregivers so that one direction of goals, and control or evaluation. The second of the operational functions is the procurement of things needed by students, development in all aspects of facilities, programs, assessments that focus on students' abilities, integration between religious and real-life aspects, discipline of all administrators and students, and dismissal of administrators who do not carry out their activities to improve students' human resources. The form of activities such as: level-based book recitation, trainings on religious skills and the science of world life, cooperation in various aspects of additional activities to scientific visits.
Manajemen Kurikulum Pesantren Modern dalam Mengintegrasikan Nilai Keislaman dan Sains di Pondok Pesantren Anwarul Huda Malang Widodo, Wahyudi
MASALIQ Vol 5 No 2 (2025): MARET
Publisher : Lembaga Yasin AlSys

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58578/masaliq.v5i2.4886

Abstract

The integration of Islam and science in the modern era is an important part in facing technology and globalization, so the management of the pesantren curriculum must adjust to this. This research aims to discuss the curriculum management of modern Islamic boarding schools in integrating Islamic values and science in the Anwarul Huda Islamic Boarding School Malang. The research method used is qualitative with a descriptive approach. The results of the research show that curriculum management at Anwarul Huda Islamic boarding school Malang starts from the VISION, MISSION and goals. After that, a management structure and programs were formed that integrated Islamic values and science. There are two officially Islamic boarding school programs, and the other is supportive. The official programs are: first, the regular program (special school classes) which is specifically for junior high school or MTS graduates to continue their MA in Islamic boarding schools based on Islam and modern science. Where students at MA are not only taught related to books and religion, but general knowledge and practice that are in accordance with national curriculum standards such as Physics, Biology, Technology and others. Second, a special program called madrasah diniah which is required for students, both in school or college, with a class level. The supporting program is the implementation of activities integrating Islamic and scientific values, for example making chips using modern tools, tempeh beans from original materials, mineral water that is guaranteed to be safe and original, and also maggot and worm cultivation which are all applied based on science and religious science so as to maintain halal and honesty.
Strategi Pengelolaan Infrastruktur Pesantren untuk Peningkatan Kualitas Pembelajaran di Pondok Pesantren Tarbiyatul Nurul Iman Bantur Malang Widodo, Wahyudi
ISLAMIKA Vol 7 No 2 (2025): APRIL
Publisher : Pendidikan Agama Islam STIT Palapa Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36088/islamika.v7i2.5654

Abstract

In the progress of education and learning in Islamic boarding schools, it is inseparable from good infrastructure management and in accordance with the objectives. Therefore, the infrastructure management strategy must be appropriate. The purpose of this study is to describe the strategy of managing pesantren infrastructure related to education and learning. This research method qualitative with a descriptive analysis approach. The results obtained are that the pesantren infrastructure management strategy has 3 things in general, namely: educational planning, the implementation of education at each level, and educational evaluation. Meanwhile, there are two supporting strategies for infrastructure management, including: the management of financial revenues for infrastructure and the management of the implementation of infrastructure development. As a result of this good infrastructure management strategy, the Tarbiyatul Nurul Iman Islamic Boarding School related to the quality of education and learning has greatly improved. This is evidenced by the existence of an Islamic boarding school program that is open to the public. The schools start from PAUD, RA, MI, and special night madrasah schools. Likewise in learning, each school already has its own building, and has complete facilities such as sports venues, extracurriculars, classrooms, libraries and training centers until they are equipped with modern technology.
TRANSFORMATIONAL LEADERSHIP IN THE MANAGEMENT OF MODERN PESANTREN Widodo, Wahyudi
Khatulistiwa Vol 15, No 1 (2025)
Publisher : The Pontianak State Institute of Islamic Studies

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24260/khatulistiwa.v15i1.3512

Abstract

Modern pesantren face significant challenges in managing Islamic educational institutions to remain relevant in the era of globalization without losing their identity. Transformational leadership is one approach that can be applied to ensure that pesantren can develop adaptively and innovatively. This study aims to analyze the role of transformational leadership in the management of modern pesantren, focusing on strategies for enhancing human resource capacity, strengthening financial independence, optimizing technology, and establishing strategic partnerships. The research method used is a literature study (library research) with a qualitative descriptive approach. Data sources were obtained from indexed journals, academic books, and relevant policy documents. The data were analyzed using content analysis techniques with a thematic approach to identify key patterns in the implementation of transformational leadership in modern pesantren. The results indicate that transformational leadership plays a crucial role in driving positive changes in modern pesantren. Through systematic strategies, pesantren can enhance human resource capacity through leadership training and certification, strengthen financial independence by managing business units based on sharia economics and productive waqf, and optimize technology in pesantren management systems. Additionally, partnerships with universities and industries create opportunities for pesantren to continue innovating and improving their competitiveness at both national and international levels. This study contributes academically to the discourse on pesantren leadership and serves as a foundation for further empirical research. It is expected that the findings of this study can serve as a reference for pesantren administrators in implementing more effective and sustainable transformational leadership.
EFEKTIVITAS MANAJEMEN SUPERVISI KEPALA MADRASAH DALAM OPTIMALISASI KINERJA GURU Widodo, Wahyudi
Bestari: Jurnal Pendidikan dan Kebudayaan Vol 6, No 1 (2025): April
Publisher : Sekolah Tinggi Keguruan dan Ilmu Pendidikan (STKIP) Melawi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46368/bjpd.v1i1.3534

Abstract

Supervisi kepala madrasah memiliki peran strategis dalam meningkatkan kinerja guru melalui pembinaan dan evaluasi yang sistematis. Penelitian ini bertujuan untuk menganalisis efektivitas manajemen supervisi kepala madrasah dalam optimalisasi kinerja guru berdasarkan studi literatur. Metode yang digunakan adalah studi pustaka dengan menelaah berbagai sumber akademik, termasuk jurnal, buku, dan penelitian terdahulu terkait supervisi pendidikan. Hasil kajian menunjukkan bahwa supervisi yang efektif mampu meningkatkan kompetensi pedagogik guru, mendorong inovasi pembelajaran, serta menciptakan lingkungan kerja yang lebih profesional. Strategi supervisi yang diterapkan kepala madrasah, seperti supervisi akademik, supervisi klinis, dan supervisi kolaboratif, berperan dalam membangun budaya reflektif dan meningkatkan motivasi guru. Namun, beberapa faktor seperti keterbatasan sumber daya, beban kerja kepala madrasah, serta resistensi guru dapat menjadi hambatan dalam implementasi supervisi. Oleh karena itu, diperlukan pendekatan yang lebih adaptif, termasuk pemanfaatan teknologi dan model supervisi berbasis kebutuhan guru. Studi ini merekomendasikan penelitian lebih lanjut mengenai efektivitas supervisi berbasis digital serta pengaruhnya terhadap peningkatan kualitas pengajaran. Dengan supervisi yang optimal, diharapkan mutu pendidikan di madrasah dapat terus berkembang secara berkelanjutan.
Collaborative Management Of Islamic Education and Technology For Improving The Competence Of Students In The Digital Era Widodo, Wahyudi
Darul Ilmi: Jurnal Ilmu Kependidikan dan Keislaman Vol 12, No 2 (2024)
Publisher : UIN Syekh Ali Hasan Ahmad Addary Padangsidimpuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24952/di.v12i2.14927

Abstract

This study aims to analyze the management of collaboration between Islamic education and technology in improving the competence of students at the Miftahul Huda Gading Malang Islamic Boarding School in the digital era. In the face of rapid technological advancements, it is important for Islamic boarding schools to integrate technology in the learning process and daily life. This study uses a qualitative approach with a case study method to explore how the Miftahul Huda Gading Malang Islamic Boarding School manages the integration of technology in Islamic education. The results of the study show that the implementation of good collaboration management produces students who not only understand the teachings of Islam, but are also skilled in the use of technology. The students acquire digital skills such as graphic design, website creation, and social media management, which they can apply in their daily lives and professional careers in the future. This study concludes that effective collaboration between Islamic education and technology can produce students who have technical skills as well as a deep understanding of religion, as well as prepare them to face global challenges in the digital era. Evidence shows that pesantren graduates qualify to become lecturers, teachers, journalists, photographers, technology technicians, programmers, etc.
MANAJEMEN PEMBINAAN KARAKTER SANTRI DI PESANTREN SALAFIYAH PERSPEKTIF PENDIDIKAN ISLAM (Studi Pondok Pesantren Raudatul Ulum 1 Kabupaten Malang) Widodo, Wahyudi
Wibawa : Jurnal Manajemen Pendidikan Vol 5 No 2 (2025): Jurnal Wibawa
Publisher : Institute Agama Islam Tafaqquh Fiddin Dumai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57113/wib.v5i2.301

Abstract

Character is one of the things that needs to be in a person, including students. This is because having a strong character will have a good impact on future life and can face all the challenges of the times. Therefore, pesantren management is very important related to student development. The research method used is qualitative with interview and observation data sources. The results of the study show that 1) In the management of character development, there are three important things that exist, namely careful planning, orderly and purposeful implementation, and sustainable evaluation. In planning, the two most important things besides VISION MISSION are the source of funds and the curriculum. At PP Raudhatul Ulum 1 Malang, there are three sources of funds for Islamic boarding schools and their activities, namely: the business of the Islamic boarding school, the tuition of students, and assistance from the community in general. The curriculum used in the pesantren is the salaf pesantren curriculum, but it still integrates with the national curriculum and modernization of the current era. 2) Forms of character development of students are seen from the activities of the pesantren. Where pesantren has three activities, namely recitation activities on books, activities to the community related to worship that are widely practiced in the community such as prayers, and extracurricular activities that support the development of the character and abilities of students, both religious science, art, sports and technology. As a result, many students who when they graduate get college scholarships and are immediately accepted into the workplace or create jobs.
MANAJEMEN PENGGUNAAN METODE TAHFIZ AL-QUR’AN DI PESANTREN BERBASIS PENDIDIKAN ISLAM TERPADU Widodo, Wahyudi
Jurnal Manajemen Pendidikan Vol. 10 No. 1 (2025): Regular Issue
Publisher : STKIP Pesisir Selatan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34125/jmp.v10i1.368

Abstract

The modernization of the pesantren education system, especially in the form of integrated pesantren, has brought new dynamics in the management of the Qur'an memorization program. This study aims to analyze the management of the use of the Qur'an tahfiz method in integrated Islamic education-based pesantren, focusing on the planning, implementation, and evaluation of the tahfiz program. The research used a qualitative approach with a case study method at Al-Hikmah Integrated Islamic Boarding School. Data collection was carried out through participatory observation, in-depth interviews with pesantren administrators, tahfiz teachers, and students, as well as analysis of tahfiz program documentation. The results showed that effective tahfiz method management includes: systematic planning with gradual memorization targets and structured schedules, implementation of combination methods including talaqqi, tasmi', muroja'ah, and modern technology-based methods, periodic evaluation systems through weekly and monthly memorization exams, and continuous motivation coaching through mentoring programs. This research contributes to the development of a tahfiz management model that integrates classical methods with digital technology and adaptive learning according to the ability of students. This model offers a practical solution for pesantren in optimizing the Qur'an memorization program in the contemporary era, and supports the creation of a more effective, efficient, and sustainable learning process.