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All Journal Manajer Pendidikan: Jurnal Ilmiah Manajemen Pendidikan Program Pascasarjana Journal Economic Business Innovation
Gunawan Siregar, Indra
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences Other

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STRATEGI KEPALA SEKOLAH DALAM MENINGKATKAN KOMPETENSI PROFESIONAL GURU DI SMP NEGERI 50 BENGKULU UTARA Gunawan Siregar, Indra; Connie; Somantri , Manap
Manajer Pendididikan Vol 18 No 2 (2024): MANAJER PENDIDIKAN
Publisher : UNIVERSITAS BENGKULU

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33369/mapen.v18i2.36762

Abstract

This study aims to describe the strategies of school principals in improving the professional competence of teachers in North Bengkulu 50 Public Junior High School. Research using descriptive qualitative method. The research subjects were school principals and teachers at North Bengkulu 50 Public Junior High School. Research data obtained from observations, interviews and documentation. Research data analysis includes data reduction , data presentation, verification and drawing conclusions. The results showed that the principal's strategy in increasing the professional competence of teachers in North Bengkulu 50 Public Junior High School was especially good, but the principal needed to find a better and more appropriate strategy for increasing professional competence in the aspect of lesson planning, especially in increasing mastery of learning material, structure , scientific concepts and mindsets that support the subjects being taught.
Does Company Size Contribute to the Influence of Internal Factors on Environmental Accounting Putri Hastuti, Hikmah; Gunawan Siregar, Indra
Journal Economic Business Innovation Vol. 1 No. 1 (2024): April
Publisher : Inovasi Analisis Data

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69725/jebi.v1i1.2

Abstract

This study aims to explore the influence of tax aggressiveness, profitability, leverage, and independent board of commissioners on corporate social responsibility (CSR) disclosure, as well as moderation by company size. Through data analysis of 13 infrastructure companies on the Indonesia Stock Exchange during the 2019-2023 period, with a total of 52 observational data, this study used purposive sampling method. The results show that tax aggressiveness and company size have a significant influence on CSR disclosure, while profitability, leverage, and independent board of commissioners do not show a significant influence. However, firm size moderates the relationship between tax aggressiveness and CSR disclosure, suggesting that larger firms tend to be more transparent in CSR disclosure to maintain their reputation. The theoretical implication of this study is that it provides a deeper understanding of the factors that influence CSR disclosure and the importance of firm size in that regard. Practically, this study provides insights for companies and regulators to improve their transparency and social responsibility. The novelty of this study lies in the approach of using company size as a moderator in the relationship between internal factors and CSR disclosure, particularly in the context of the infrastructure sector in Indonesia.
Co-Authors Connie Putri Hastuti, Hikmah Somantri , Manap