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All Journal JRAK: Jurnal Riset Akuntansi dan Komputerisasi Akuntansi Kompak : Jurnal Ilmiah Komputerisasi Akuntansi JURNAL EKONOMI AKUNTANSI DAN MANAJEMEN MIX : Jurnal Ilmiah Manajemen Monex: Journal of Accounting Research Akuisisi : Jurnal Akuntansi JURNAL PENDIDIKAN EKONOMI: Jurnal Ilmiah Ilmu Pendidikan, Ilmu Ekonomi dan Ilmu Sosial JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi JPM (Jurnal Pemberdayaan Masyarakat) Pendas : Jurnah Ilmiah Pendidikan Dasar Jurnal Penelitian Teori & Terapan Akuntansi (PETA) Owner : Riset dan Jurnal Akuntansi JURNAL PENDIDIKAN TAMBUSAI JOURNAL OF SCIENCE AND SOCIAL RESEARCH JIAI (Jurnal Ilmiah Akuntansi Indonesia) Jurnal Akuntansi Jurnal Pengabdian Masyarakat Asia International Journal of Educational Research and Social Sciences (IJERSC) Jurnal Pengabdian kepada Masyarakat Indonesian Journal of Engagement, Community Services, Empowerment and Development (IJECSED) International Journal of Community Service Journal of Tourism Economics and Policy Riset Akuntansi (RISTANSI) Buletin Abdi Masyarakat (BAM) JOMPA ABDI: Jurnal Pengabdian Masyarakat Jurnal Magister Akuntansi Trisakti Jurnal ekonomi Manajemen dan Bisnis (JUBIS) Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) JRAP (Jurnal Riset Akuntansi dan Perpajakan) Journal Research of Social Science, Economics, and Management Jurnal Pendidikan Indonesia (Japendi) PERMANA : Jurnal Perpajakan, Manajemen, dan Akuntansi TRIMAS: Jurnal Inovasi dan Pengabdian Kepada Masyarakat MDP Student Conference Journal of Educational Management Research AMMA : Jurnal Pengabdian Masyarakat JAMPARING: Jurnal Akuntansi Manajemen Pariwisata dan Pembelajaran Konseling Indonesian Journal of Education and Development Research Alkhidmah: Jurnal Pengabdian dan Kemitraan Masyarakat Jurnal Ilmiah Bisnis dan Ekonomi Asia (Jibeka) E-Amal: Jurnal Pengabdian Kepada Masyarakat IQTISHADUNA: Jurnal Ilmiah Ekonomi Kita JAS (Jurnal Akuntansi Syariah) Jurnal Ilmiah Riset Aplikasi Manajemen
Justita Dura
Institut Teknologi Dan Bisnis Asia Malang
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Biochemistry, Genetics & Molecular Biology Chemistry Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Mathematics Nursing Physics Public Health Social Sciences Other

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PENGARUH KOMPETENSI GURU, MOTIVASI KERJA, DAN LINGKUNGAN KERJA TERHADAP KINERJA GURU SD STRADA CABANG BEKASI Wardani, Margaretha Dwi; Bukhori, H.M.; Dura, Justita
JOURNAL OF SCIENCE AND SOCIAL RESEARCH Vol 9, No 1 (2026): February 2026
Publisher : Smart Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54314/jssr.v9i1.5880

Abstract

Abstract: This study aims to analyze the influence of teacher competence, work motivation, and work environment on teacher performance at SD Strada Cabang Bekasi. The study used a quantitative approach. The study population was teachers of SD Strada Cabang Bekasi with a sample of 54 respondents. Data were collected through questionnaires using Google Forms and analyzed using multiple linear regression with the help of SPSS version 26. The results of the study showed that partially teacher competence and work motivation had a significant effect on teacher performance, while the work environment did not have a significant effect partially. However, based on the simultaneous test (F test), teacher competence, work motivation, and work environment together had a significant effect on teacher performance. The coefficient of determination value of 0.706 indicates that 70.6% of the variation in teacher performance can be explained by these three variables, while 29.4% is influenced by other factors outside the study. This study concludes that improving teacher performance needs to be done in an integrated manner through strengthening competence and work motivation, and supported by a conducive work environment. Keywords: Teacher Competence, Work Motivation, Work Environment, Teacher Performance. Abstrak: Penelitian ini bertujuan untuk menganalisis pengaruh kompetensi guru, motivasi kerja, dan lingkungan kerja terhadap kinerja guru di SD Strada Cabang Bekasi. Penelitian menggunakan pendekatan kuantitatif. Populasi penelitian adalah guru SD Strada Cabang Bekasi dengan jumlah sampel sebanyak 54 responden. Data dikumpulkan melalui kuesioner menggunakan google form dan dianalisis menggunakan regresi linier berganda dengan bantuan program SPSS versi 26. Hasil penelitian menunjukkan bahwa secara parsial kompetensi guru dan motivasi kerja berpengaruh signifikan terhadap kinerja guru, sedangkan lingkungan kerja tidak berpengaruh signifikan secara parsial. Namun, berdasarkan uji simultan (uji F), kompetensi guru, motivasi kerja, dan lingkungan kerja secara bersama-sama berpengaruh signifikan terhadap kinerja guru. Nilai koefisien determinasi sebesar 0,706 menunjukkan bahwa 70,6% variasi kinerja guru dapat dijelaskan oleh ketiga variabel tersebut, sedangkan 29,4% dipengaruhi oleh faktor lain di luar penelitian. Penelitian ini menyimpulkan bahwa peningkatan kinerja guru perlu dilakukan secara terpadu melalui penguatan kompetensi dan motivasi kerja, serta didukung oleh lingkungan kerja yang kondusif. Kata Kunci: Kompetensi Guru, Motivasi Kerja, Lingkungan Kerja, Kinerja Guru.
PENGARUH AGRESIVITAS PAJAK, PROFITABILITAS, DAN UKURAN PERUSAHAAN TERHADAP STRUKTUR MODAL PADA PERUSAHAAN YANG TERDAFTAR DALAM INDEKS LQ 45 TAHUN 2021-2024 Septiana Kartika Rachmawati; Justita Dura; Mohammad Bukhori
Pendas : Jurnal Ilmiah Pendidikan Dasar Vol. 11 No. 01 (2026): Volume 11 No. 01 Maret 2026 Publish
Publisher : Program Studi Pendidikan Guru Sekolah Dasar FKIP Universitas Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/jp.v11i01.42434

Abstract

Determining an optimal capital structure is a strategic decision for companies because it is closely related to financial risk, cost of capital, and firm value in the eyes of investors. This study aims to analyze the effect of tax aggressiveness, profitability, and firm size on capital structure in companies listed in the LQ45 Index on the Indonesia Stock Exchange for the 2021–2024 period. Capital structure is proxied by the Debt to Equity Ratio (DER), tax aggressiveness is proxied by the Effective Tax Rate (ETR), profitability is proxied by Return on Assets (ROA), and firm size is measured using the logarithm of total assets. This research employs a quantitative approach using secondary data from the annual financial statements of LQ45 companies selected through purposive sampling, and is analyzed using multiple linear regression and classical assumption tests with the aid of SPSS 26 software. The results show that, partially, profitability and firm size have a significant effect on capital structure, while tax aggressiveness does not have a significant effect. Tax aggressiveness, profitability, and firm size simultaneously have a significant effect on capital structure, indicating that these variables are able to explain the variation in capital structure of LQ45 companies during the study period. These findings are expected to serve as a reference for management, investors, and academics in evaluating financing policies and their implications for corporate financial stability and performance.
The Impact of Work Motivation, Leadership Style, and Key Performance Indicators (KPI) on Teacher Work Discipline Rianto, Didi; Bukhori, Moh; Dura, Justita
Journal of Educational Management Research Vol. 5 No. 2 (2026)
Publisher : Al-Qalam Institue

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61987/jemr.v5i2.1850

Abstract

This study aims to analyze the influence of work motivation, the principal’s leadership style, and the implementation of Key Performance Indicators (KPIs) on teacher work discipline. Teacher work discipline is a crucial factor in supporting the effectiveness of the learning process and achieving educational goals. This study employed a quantitative, survey-based approach. The study population comprised 55 teachers, of whom 32 were permanent foundation teachers selected using a purposive sampling technique. Primary data were collected through a Likert-scale questionnaire, while secondary data were obtained from teacher attendance records, administrative submissions, and task completion records. Data analysis was conducted using multiple linear regression. The results showed that work motivation, the principal’s leadership style, and KPIs partially had a positive and significant effect on teacher work discipline. Furthermore, secondary data analysis strengthened the study findings by indicating that teacher attendance, the accuracy of administrative submission, and task completion reflected a level of work discipline that still needed improvement. This study concluded that increasing work motivation, applying an effective leadership style, and implementing clear, measurable KPIs can sustainably improve teacher work discipline. The findings of this study are expected to serve as a basis for schools in formulating more effective human resource management policies.
Co-Authors Abd Hadi Abdul Haris Adriani Kalalembang Agus Purnomo Sidi Agus Rahman Agus Rahman Alamsyah Agus Rahman Alamsyah Agus Rahman Alamsyah Agustina, Tin Amndana Widiyaningtias Anggraini Hesti Novita Anggraini, Dwi Retno ANIEK MURNIATI Aniek Murniati Aniek Murniati, Aniek Anjaningrum, Widiya Dewi Anjas Wulandari Aqromi , Nur Lailatul Arianingtias, Desti Dwirahayu Ariyanto, Andi Ashari, Anggi Ayu Krisnawati Ayu Krisnawati Ayu Krisnawati Azreen Azriana Binti Azham, Nur Bukhori, H.M. Bukhori, Moh Bukhori, Moh. BUKHORI, MOHAMMAD Bukhori, Muhammad Chaterina Sherly Meliana Danar Kurniawan, Karolus Deva, Mutiara Dimas Wahyul Muslimin Dini Citra Lestari Dwi Lusiani Dyah Puspita Maharani Eggita Wahyu Amalia Eko Saputra Evi Anggraini Fadilla Cahyaningtyas Farokah, Lia Festu Unggun Lestari Firyal Haniyah Shifa Florencia, Florencia Hadi, Abd Hamdani, Muhammad Riko Hanif , Rifki Hanif, Rifki Hari Kurniawan, Hironimus Hironimus Hari Kurniawan Ibrahim, Yusup Islamiyah, Mufidatul` Ismaya Khoirun Nisa Jaenal Arifin Jelli, Roiyana Julita, Era Kala'lembang, Adriani Kribiyantara, Yohanes Kurnia Kusuma Putri Kurniawan, Hironimus Hari Kurniawan, Karolus Danar Lailatu Aqromi , Nur Layli Dwi Rohmatunnisa Lestari, Eny Endang Lia Novitasari lie, Metta Linda Wahyu Widiastuti Lussia Mariesti Andriany M Dicky Prayoga M Nuryatno Maharani, Dyah Puspita Maharani, Oktadhea Arin Mariesti Andriany, Lussia Marinda, Erli Desita Mochamad Renaldi Mohammad Bukhori Mohammad Bukhori Mohammad Rofiq Mufidatul Islamiyah, Mufidatul Muhammad Riko mulyaningtyas, mulyaningtyas Murtianingsih Murtianingsih Murtianingsih, Murtianingsih Nabilah, Tsinta Alfi Nuriyah Natalia, Herlinda Putri Nur Azizah Nur Lailatul Aqromi Nurcahyo, Wiwit Nurfamila, Nurfamila Nurul Afiyah, Siti Nuryatno, M Octaviola Rosanti, Nabila Pipit Rosita Andarsari Pipit Rosita Andarsari, Pipit Rosita Puji Subekti Puspa Dewi, Mariana Putri, Melinia Ambarwati Rendra Fatrisna Maha Rifki Rianto, Didi Rina Dewi Indahsari Riyanto Suharsono Rofiq, Mohammad Samsul Arifin Sanjani, Abdul Sari, Diah Novita Sari, Triyanti Novita Septiana Kartika Rachmawati Setyorini Setyorini Sidqi Bachtiar Adi Sunarana Sinulingga, Natalis Siti Nurul Afiyah Siti Nurul Afiyah Slamet Budiono Suastika Yulia Riska Sunu Jatmika, Sunu Supaidatul Jannah Susanti, Indra Widhi Syaiful Bahri Syamsuddin, Iwan Theresia Pradiani Tin Agustina Karnawati Tin Agustina Karnawati tri wahyuni Tri Wahyuni Triyanti Novita Sari Wa Ode Irma Sari Wahyuni, Yayuk Sri Wansu, Evinda Elen Wardana, Ditya Wardani, Margaretha Dwi Widiyaningtias, Amndana Wiwit Nurcahyo Yogatama, Ahmad Nizar Yohanna Indah Setyaningsih, Yohanna Indah Yuda Wirdana Yuniar Fitriyani Yunus Handoko