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All Journal Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Jurnal Manajemen Pendidikan Islam Darussalam (JMPID) 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.
Reconfiguration Of The Role Of Madrasah Principals In Developing Teacher Personality Professionality Limnawati; Abdul Goffar; Abdul Haq As
Jurnal Manajemen Pendidikan Islam Darussalam Vol. 8 No. 1 (2026): April 2026
Publisher : Universitas KH. Mukhtar Syafaat Blokagung Banyuwangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30739/jmpid.v8i1.4870

Abstract

Teacher personality professionalism is a fundamental dimension in improving the quality of education in madrasas. Madrasah principals have a strategic role in fostering, directing, and facilitating the strengthening of teachers' personality competencies. However, the dynamics of changes in educational policy require a reconfiguration of leadership roles to be more responsive and adaptive. This study aims to analyze the form of reconfiguration of the role of madrasah principals in fostering teacher personality professionalism at MTs Nurul Huda Al Banat Pelayan Kapongan. This study uses a qualitative approach with an empirical study design. Data were collected through in-depth interviews with madrasah principals, teachers, and education staff, observations of the coaching process, and document reviews. Data analysis was carried out through data reduction, data presentation, and interactive drawing of conclusions. The study shows that madrasah principals reconfigured their roles in three main aspects: (1) visionary leadership based on moral example; (2) strengthening a collaborative work climate through humanistic supervision and spiritual guidance; and (3) facilitating competency development through internal training and a continuous mentoring model. These changes have an impact on increasing teacher discipline, work ethic, and professional responsibility. Reconfiguring the role of the madrasah principal has been shown to contribute significantly to improving teacher professionalism. These findings recommend the development of a transformative leadership model based on role models and persuasive communication in madrasahs.
Co-Authors Abdul Haq AS Chandra Maharani Debi Juanda Delvia Limnawati Muhammad Surul Muhyarsyah Muhyarsyah Rommy Patra Simon Fetrus