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All Journal Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Alfihris: Jurnal Inspirasi Pendidikan
Abdul Goffar
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Religion Arts Humanities Economics, Econometrics & Finance Education Engineering Social Sciences

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The Effect of Managerial Ownership, Company Growth, Profitability, and Investment Opportunity Set (IOS) On Accounting Conservatism Abdul Goffar; Muhyarsyah Muhyarsyah
Budapest International Research and Critics Institute-Journal (BIRCI-Journal) Vol 5, No 3 (2022): Budapest International Research and Critics Institute August
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v5i3.6934

Abstract

This study aims to prove and also analyze empirically the Effect of Managerial Ownership, Company Growth, Profitability, and Investment Opportunity Set (IOS) on Accounting Conservatism (Empirical Study on Manufacturing Companies on the Indonesia Stock Exchange for the Period 2017 – 2019). This research is based on secondary data obtained from the company's annual reports and annual financial statements. There are 72 companies out of a total of 186 companies in this study, which in selecting the sample used purposive sampling technique. As for the data processing in this study, using the data regression analysis method and processed with Microsoft Excel and Eviews 12 software. The results of research that has been carried out using panel data regression tests on the Fixed Effect Model prove that the managerial ownership variable has no significant effect on accounting conservatism, the company growth variable has a significant negative effect on accounting conservatism, the profitability variable has a significant negative effect on accounting conservatism, and the investment opportunity set variable. (IOS) has no significant effect on Accounting Conservatism.
The Principal’s Strategy in Managing Teacher Resources to Improve the Quality of Learning at Madrasah Ibtidaiyah Muhammad Surul; Abdul Goffar
ALFIHRIS : Jurnal Inspirasi Pendidikan Vol. 3 No. 1 (2025): Januari : Jurnal Inspirasi Pendidikan
Publisher : Sekolah Tinggi Ilmu Syariah Nurul Qarnain Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59246/alfihris.v3i1.1684

Abstract

The principal of a madrasah plays a strategic role in determining the direction and quality of learning at Madrasah Ibtidaiyah (Islamic elementary schools). Educational quality is not merely determined by infrastructure, but primarily by the quality of teachers as the driving force of learning. This study aims to analyze the strategies used by madrasah principals in managing teacher resources to enhance learning quality. Employing a descriptive qualitative approach, data were collected through observation, in-depth interviews, and documentation at several MI institutions in Bondowoso Regency. The findings reveal that principals implemented several managerial strategies, including professional development planning, participatory academic supervision, collaborative culture strengthening, and performance-based reward systems. These strategies improved teachers’ motivation, pedagogical competence, and instructional innovation. The study emphasizes that visionary and humanistic leadership is key to building a sustainable culture of quality learning in MI settings.
Co-Authors Chandra Maharani Debi Juanda Delvia Muhammad Surul Muhyarsyah Muhyarsyah Rommy Patra Simon Fetrus