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Pengaruh Disiplin Kerja, Motivasi Kerja, Lingkungan Kerja dan Pengembangan Karir dan Pengembangan Karir Terhadap Kinerja Guru di SD Swasta Shafiyyatul AmaliyyahMedan Dahliana, Dahliana; R, Widi Dewi; Ningsih, Murtia
JOURNAL OF SCIENCE AND SOCIAL RESEARCH Vol 7, No 4 (2024): November 2024
Publisher : Smart Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54314/jssr.v7i4.2058

Abstract

A teacher's performance is measured by how well and how much they achieve their goals in carrying out their overall duties during a certain period of time. One of the 10 best private schools in Medan according to parents is Shafiyyatul Amaliyyah Private Elementary School which aims to produce a generation of Muslims with noble character, broad knowledge and superior quality. The aim of this research is to determine the influence of the work environment, work development, work motivation and work discipline on teacher performance at the Shafiyyatul Amaliyyah Private Elementary School in Medan. Sampling uses a purposive non-probability sampling technique, used in this quantitative sampling approach. Respondents in this study totaled 40 people. Based on the research results, 1) Work discipline at Shafiyyatul Amaliyyah Medan Private Elementary School does not have much influence on teacher effectiveness. There is no visible influence of work motivation on teacher performance at Shafiyyatul Amaliyyah Medan Private Elementary School. 3) The performance of Shafiyyatul Amaliyyah Medan Private Elementary School teachers, among other things, is not significantly influenced by their work environment. The impact of career development on teacher performance at the Shafiyyatul Amaliyyah Medan Private Elementary School is noteworthy. 5) At the Shafiyyatul Amaliyyah Medan Private Elementary School, work discipline, work motivation, work environment and career development simultaneously have a significant influence on teacher performance. Keywords: Work Discipline, Work Motivation, Work Environment, Career Development and Teacher Performance
Determinants Of Tax Aggressiveness In Food And Beverage Sub Sector Companies Listed On The Indonesia Stock Exchange Paskalina, Maria; ningsih, Murtia
International Journal of Educational Research & Social Sciences Vol. 3 No. 1 (2022): February 2022
Publisher : CV. Inara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51601/ijersc.v3i1.276

Abstract

Taxes as a source of state revenue, state revenue plays an important role in national development. There are many obstacles in optimizing tax revenue, one of which is the form of non-compliance in tax payments, one of which is tax aggressiveness. This study was conducted to determine the effect of liquidity, profitability and leverage on tax aggressiveness in food and beverage companies listed on the IDX. In this study, tax aggressiveness is measured by the Effective Tax Rate (ETR), liquidity is measured by current assets and current liabilities, profitability is measured by the ROA (Return On Asset) indicator, leverage is measured by total debt and total equity. This research uses quantitative methods. The selected population is 30. The results of this study indicate that profitability has a positive effect on company aggressiveness, using the purposive sampling method, so that a sample of 12 companies for 3 years in 2018-2020 meet the criteria. The data were analyzed using multiple-tax linear regression, while liquidity and leverage had a negative effect on tax aggressiveness.