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All Journal Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Al-Mubtadi : Jurnal Pendidikan Guru Madrasah Ibtidaiyah
Lydia
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Religion Economics, Econometrics & Finance Education Other

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Pengaruh ukuran perusahaan, pertumbuhan perusahaan, kebijakan hutang, masa perikatan audit, umur perusahaan dan kerugian perusahaan terhadap kualitas audit Lydia; Hermanto
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 5 No. 9 (2023): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

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Abstract

This study examines the relationship between company size, company growth, leverage, audit partner tenure, firm age, company losses and audit quality. The data in this research used food and beverage subsector companies listed on the Indonesia Stock Exchange (IDX) for 4 research year periods, from 2018 to 2021. Where data were obtained from 72 of 18 food and beverage subsectors with 4 years of observation. This research uses secondary data collected through the company's official website and the Indonesia Stock Exchange. Purposive sampling method is used to select a sample of companies. Research results prove that company size, debt policy (leverage) have a significant negative impact on audit quality, while company growth, audit engagement period, firm age and company losses have a positive impact on audit quality.
FROM ASSESSMENT TO IMPROVEMENT: HOW EVALUATION ASSIST TEACHERS TO IMPROVE TEACHING QUALITY Dewi, Lia Prasetyana; Khamim, Siti; Lydia; Khatni, Nazar
Al-Mubtadi: Jurnal Pendidikan Guru Madrasah Ibtidaiyah Vol. 3 No. 1 (2025)
Publisher : Prodi Pendidikan Guru Madrasah Ibtidaiyah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58988/almubtadi.v3i1.475

Abstract

Learning evaluation is an important component in improving the quality of teacher teaching. This study aims to find out how the learning evaluation process is used by teachers at SDN 29 Sungai Mancur to improve their teaching methods and strategies. The approach used was descriptive qualitative with data collection techniques through interviews, classroom observations and documentation studies. The results show that most teachers have used evaluation results, such as daily test scores and student feedback, as reflection material to improve the next lesson plan. Teachers who actively conducted formative and summative evaluations proved to be quicker to adjust their teaching approach to suit students' needs. Some teachers also showed improvement in the use of learning media and classroom management after receiving evaluation-based training. The conclusion of this study is that evaluation, conducted regularly and analyzed appropriately, can be an effective tool in improving the quality of teaching in primary schools. Evaluation is not only a tool for assessing student learning outcomes, but also a means of continuous improvement in the learning process.
Co-Authors Dewi, Lia Prasetyana Hermanto Khamim, Siti Khatni, Nazar