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PERAN KEPALA MADRASAH DALAM MENINGKATKAN KINERJA GURU MELALUI KOMPETENSI MANAJERIAL DI MI AL-MA’ARIF 03 LANGLANG SINGOSARI Rohmah, Muhtamilatur; Pujiono
AN NAHDLIYYAH Vol 1 No 1 (2022): MENGUATKAN KAPASISTAS TENAGA PENDIDIK LEMBAGA PENDIDIKAN ISLAM
Publisher : Program Studi Manajemen Pendidikan Islam (MPI) STAI Nahdlatul Ulama (STAINU) Malang

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Penelitian ini bertujuan untuk: (1) untuk mengetahui strategi kepala madrasah dalam meningkatkan kinerja guru di MI Al-Ma’arif 03 Langlang Singosari, (2) meningkatkan kinerja guru di MI Al-Ma’arif 03 Langlang Singosari, (3) untuk mengetahui faktor pendukung dan penghambat kepala madrasah dalam meningkatkan kinerja guru melalui kompetensi manajerial. Penelitian ini menggunakan pendekatan kualitatif dengan jenis penelitian deskriptif. Hasil temuan yang diperoleh dalam penelitian ini yaitu: (1) strategi yang dilakukan oleh kepala madrasah dalam meningkatkan kinerja guru melalui kompetensi manajerial di MI Al-Ma’arif 03 Langlang Singosari antara lain: (a) melakukan evaluasi terhadap guru, (b) melakukan kegiatan rapat, (c) mengikutsertakan guru dalam pelatihan, workshop, KKG dan webinar. (2) untuk tercapainya kinerja guru yang optimal maka dibutuhkan beberapa komponen pendukung seperti: (a) metode pembelajaran yang sesuai, (b) penilaian k13. (3) faktor pendukung kepala madrasah MI Al-Ma’arif 03 Langlang Singosari seperti: (a) adanya program unggulan, (b) ekstrakulikuler, (c) adanya peran orang tua dalam proses pembelajaran. adapun faktor penghambatnya yaitu: (a) sarana dan prasarana yang belum memadai, (b) fasilitas elektronik madrasah, (c) penggunaan kuota dalam metode daring.

INFORMASI MANAJEMAN LABA SEBAGAI PENENTU HARGA SAHAM PADA PERUSAHAAN INFRASTRUKTUR, UTILITAS, DAN TRANSPORTASI YANG TERDAFTAR DI BURSA EFEK INDONESIA Indatul Mukarromah; Pujiono
JURNAL ILMIAH EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI Vol. 2 No. 2 (2025): Maret
Publisher : CV. KAMPUSA AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jemba.v2i2.766

This study aims to evaluate earnings management agains market decision consideration. One of the factor that can influence investment decisions is the company’s stock value. The type of research used is a quantitative approach using secondary data. The object of this study is a company engaged in the infrastructure, utilities and transportation industries listed on the IDX. The data used comes from the company’s financial report data and stock price data. The results of this study indicate that there is a positive effect of earning management on stock prices, the researcher suggests that variables in the study can be added so that other factors that can influence stock prices and market decision can be identified

TINJAUAN INFORMASI AKUNTANSI MANAJEMEN LABA TERHADAP REAKSI PASAR DENGAN MODEL JONES MODIFIKASIAN DI SEKTOR PERDAGANGAN, JASA, DAN INVESTASI YANG TERDAFTAR DI BURSA EFEK INDONESIA Noer Ainy Rimadhany; Pujiono
JURNAL ILMIAH EKONOMI DAN MANAJEMEN Vol. 2 No. 6 (2024): JURNAL ILMIAH EKONOMI DAN MANAJEMEN (JIEM)
Publisher : CV. KAMPUS AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jiem.v2i6.1542

This study aims to investigate the earnings management practices of trading, service, and investment companies on the Indonesia Stock Exchange (IDX) on stock prices after IFRS adoption in Indonesia. Using a quantitative methodology, data was collected through purposive sampling of the annual financial reports of the relevant companies from 2015-2020. Earnings management, assessed using the modified Jones model, and stock price, determined on the closing date, are the focal variables of the study. This study uses linear regression analysis with panel data. The findings of this study indicate a significant correlation between earnings management and stock price, indicating that the practice has an impact on the investment decisions of companies in the trading, services, and investment sectors listed on the Indonesia Stock Exchange.

Implementation of Kepmen ESDM No 1827 K/30/MEM/2018 Concerning Guidelines for the Implementation of Good Mining Techniques for the Utilization of Coal Post-Mining Reclamation in the Form of Tourism Meily Putri Amelia; Suhadi; Pujiono
Journal of Law, Politic and Humanities Vol. 5 No. 3 (2025): (JLPH) Journal of Law, Politic and Humanities
Publisher : Dinasti Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/jlph.v5i3.1578

Indonesia's natural resource wealth has been recognized by the world since the colonial period, one of its natural wealth is mineral resources. The abundance of mineral mining goods in Indonesia creates another urgency regarding the final production results from mining, namely mine excavation holes. The solution offered by the government is reclamation in the form of other forms of utilization, one of which is tourism. This solution was realized with Minister of Energy and Mineral Resources Decree No. 1827 K/30/MEM/2018 concerning guidelines for good mining engineering principles. The use of reclamation as a form of tourism has had an impact on the environment, social and economy, for example the AirANGKAng Tourism Village where tourist attractions include fisheries, animal husbandry, water tourism, and animal conservation, the Breksi Cliff Tourism in Jogjakarta, then the Lati Petangis Grand Forest Park in Paser where it is used as a means of water tourism, flora and fauna conservation, and is used for deer farming.

Islamic And Conventional Economic Growth Thought Abū Yūsuf, Abū Ubaid, Al-Ghazāli, Ibn Khaldūn, Asy-Syatibi, Monzer Khaf, Adam Smith, David Ricardo, J.M. Keynes, Alfred Marshall, W.W. Rostow Pujiono; Amalia, Euis; Haniatunnisa, Siti
AJIS: Academic Journal of Islamic Studies Vol. 10 No. 1 (2025)
Publisher : Institut Agama Islam Negeri (IAIN) Curup

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29240/ajis.v10i1.13148

This research discusses the thoughts on Islamic economic growth and conventional economics according to the figures, namely Abū Yūsuf, Abū Ubaid, Al-Ghazāli, Ibn Khaldūn, As-Syatibi, Monzer Khaf, Adam Smith, David Ricardo, J.M. Keynes, Alfred Marshall, and W.W. Rostow from a historical approach where his thoughts on the discourse of economic growth are quite a lot of references by researchers and academics of the world. The research method used in this article uses a literature review of the figure's work because what is discussed is a comparison of thoughts that have contributed to science through his works that have been used as references by subsequent generations. Based on the results and discussion of the thoughts of Islamic economic growth and conventional economics, it can be concluded that, in general, economists state that economic growth aims to achieve human prosperity by meeting the satisfaction needs of consuming goods and services. Meanwhile, according to Islamic figures, economic growth must refer to the basic principles of Sharia to achieve prosperity in the world and the hereafter (al-falāh). This study also discusses the concept of factors that affect economic growth.

The Effect of Operating Cash Flow And Book Value On Financial Distress Ramadhan Isya Mahendra; Pujiono
Journal of Economy, Accounting and Management Science (JEAMS) Vol. 4 No. 2 (2023): March
Publisher : Faculty of Economics, Merdeka University Surabaya, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55173/jeams.v4i2.54

Competition in every company at this time is required to manage the business well and do new things in order to compete to maintain its business continuity. Companies that lose competitiveness will lose money and can experience financial distress. The research aims to analyze the impact of operating cash flow and book value on financial distress in state-owned companies listed on the IDX for the period 2009-2019. The research sample is a state-owned company that publishes financial statements in the 2009-2019 period in a row. The research uses a quantitative approach with a causal method. Multiple regression with SPSS was used in data analysis. The results of the study concluded that operating cash flow partially had a significant impact on financial distress. Book Value partially has insignificant impact on Financial Distress.

Relevance of Accounting Information in Earnings Management to Stock Prices as a Source of Investment Decisions Yahya, Muhammad Fahri Tsani; Pujiono
Applied Business and Administration Journal Vol. 4 No. 2 (2025): Financial Accountability, Technological Innovation, and Sustainable Development
Publisher : Ebiz Prima Nusa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62201/abaj.v4i02.214

This study investigates the influence of earnings management on stock prices within the banking sector companies listed on the Indonesia Stock Exchange (IDX) from 2016 to 2023. By employing secondary data from annual financial reports and utilizing statistical analysis through SPSS, the study aims to explore whether accounting information specifically in the form of earnings management plays a significant role in investment decisions. The analysis employs various statistical tests including ANOVA and t-tests to determine the significance of earnings management in influencing stock price movements. The results indicate that earnings management has a significant impact on stock prices, suggesting that it serves as a crucial signal to the market. This study contributes to the literature on accounting information's relevance in investment decisions, offering insights for investors and policymakers in understanding the potential effects of earnings manipulation on financial markets.

KOMPETENSI MANAJERIAL KEPALA MADRASAH DALAM MENINGKATKAN KINERJA GURU Pujiono; Zuroyda, Chofifatin
AN NAHDLIYYAH Vol 4 No 1 (2025): MEMBACA PENDIDIKAN DALAM DINAMIKA VOLATILIITAS, KETIDAKPASTIAN, KOMPLEKSITAS, dan
Publisher : Program Studi Manajemen Pendidikan Islam (MPI) STAI Nahdlatul Ulama (STAINU) Malang

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Management is a very important factor in the administration of a madrasah, which includes planning, organizing, implementing, and evaluating. In the development of a madrasah, the role of the principal can not be separated, as the principal serves as the main leader within the organization. However, the principal cannot carry out this task alone without the support of teachers, since teachers play an active role in the teaching and learning process. Therefore, the principal’s duty is to improve the quality of teacher performance. Based on the background above, the focus of this study includes (1) The application of managerial competence by the principal in improving teacher performance, (2) The principal’s efforts in enhancing teacher performance, and (3) The supporting and inhibiting factors faced by the principal in improving teacher performance. The researcher chose MTs NU Karangploso Malang as the research site because the institution aligns with the focus of the study. This research uses a qualitative approach, with data collected through participant observation, in-depth interviews, and documentation. The results of the study at MTs NU Karangploso Malang show that the principal has implemented managerial functions effectively. The efforts made by the principal to improve teacher performance include involving teachers in training or workshops, enforcing discipline in teaching schedules, and fostering good cooperation and communication. The supporting factors for improving teacher performance include a comfortable and conducive school environment, while the inhibiting factor is the lack of facilities and infrastructure within the madrasah.

ANALISIS PENGARUH PENDEKATAN NILAI WAJAR DAN NILAI HISTORIS TERHADAP RELEVANSI NILAI ASET BIOLOGIS PERUSAHAAN AGRIKULTUR DI INDONESIA Aifa Al Yunani; Pujiono
Journal of Social and Economics Research Vol 7 No 1 (2025): JSER, June 2025
Publisher : Ikatan Dosen Menulis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54783/jser.v7i1.1016

Perusahaan agrikultur harus menggunakan nilai wajar dalam menilai aset biologis mereka mulai 1 Januari 2018, atau segera setelah IAS 41 diadopsi, sebagaimana ditetapkan dalam PSAK No. 69. Namun, banyak perusahaan masih menggunakan standar lama. Tujuan dari penelitian ini adalah untuk membandingkan harga saham perusahaan agrikultur yang menggunakan pendekatan nilai wajar dengan yang menggunakan pendekatan nilai historis. Dengan menggunakan metode purposive sampling, pengujian dilakukan secara statistik pada perusahaan agrikultur yang terdaftar di Bursa Efek Indonesia selama tahun 2013 hingga 2020 dan memenuhi sejumlah persyaratan. Aplikasi SPSS versi 24 digunakan untuk menganalisis data. Hasil penelitian ini menunjukkan bahwa terdapat pengaruh nilai total aset biologis terhadap harga saham perusahaan agrikultur. Lebih lanjut, terdapat perbedaan harga saham pada setiap perusahaan agrikultur yang menggunakan pendekatan nilai wajar dan pendekatan nilai historis. Terakhir, perusahaan agrikultur yang menggunakan pendekatan nilai wajar memiliki pengaruh yang lebih besar terhadap harga saham perusahaan dibandingkan dengan yang menggunakan pendekatan nilai historis dalam mengukur aset biologis perusahaan.

ANALISIS PENGARUH PENDEKATAN NILAI WAJAR DAN NILAI HISTORIS TERHADAP RELEVANSI NILAI ASET BIOLOGIS PERUSAHAAN AGRIKULTUR DI INDONESIA Aifa Al Yunani; Pujiono
Journal of Social and Economics Research Vol 7 No 1 (2025): JSER, June 2025
Publisher : Ikatan Dosen Menulis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54783/jser.v7i1.1016

Perusahaan agrikultur harus menggunakan nilai wajar dalam menilai aset biologis mereka mulai 1 Januari 2018, atau segera setelah IAS 41 diadopsi, sebagaimana ditetapkan dalam PSAK No. 69. Namun, banyak perusahaan masih menggunakan standar lama. Tujuan dari penelitian ini adalah untuk membandingkan harga saham perusahaan agrikultur yang menggunakan pendekatan nilai wajar dengan yang menggunakan pendekatan nilai historis. Dengan menggunakan metode purposive sampling, pengujian dilakukan secara statistik pada perusahaan agrikultur yang terdaftar di Bursa Efek Indonesia selama tahun 2013 hingga 2020 dan memenuhi sejumlah persyaratan. Aplikasi SPSS versi 24 digunakan untuk menganalisis data. Hasil penelitian ini menunjukkan bahwa terdapat pengaruh nilai total aset biologis terhadap harga saham perusahaan agrikultur. Lebih lanjut, terdapat perbedaan harga saham pada setiap perusahaan agrikultur yang menggunakan pendekatan nilai wajar dan pendekatan nilai historis. Terakhir, perusahaan agrikultur yang menggunakan pendekatan nilai wajar memiliki pengaruh yang lebih besar terhadap harga saham perusahaan dibandingkan dengan yang menggunakan pendekatan nilai historis dalam mengukur aset biologis perusahaan.

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