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All Journal Sang Pencerah: Jurnal Ilmiah Universitas Muhammadiyah Buton International Journal of Management Progress
Azaluddin
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Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences Other

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Leadership Style in Disciplining Financial Administration in Elementary Schools Azaluddin
Sang Pencerah: Jurnal Ilmiah Universitas Muhammadiyah Buton Vol. 10 No. 4 (2024): Sang Pencerah: Jurnal Ilmiah Universitas Muhammadiyah Buton
Publisher : Lembaga Jurnal dan Publikasi Universitas Muhammadiyah Buton

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35326/pencerah.v10i4.6636

Abstract

This study aims to analyze the principal's leadership style in disciplining financial administration at Kaobula 1 Elementary School. Orderly and transparent financial administration is an important element in supporting the quality of education. However, the implementation of financial management often faces challenges such as lack of discipline, low administrative competence, and minimal supervision. A qualitative approach with a case study method was used in this study. Data were obtained through in-depth interviews, direct observation, and document studies. The results of the study indicate that the principal uses a transformational leadership style, in which he provides motivation, role models, and a clear vision to administrative staff. The principal also applies routine supervision and accountability-based management to ensure compliance with rules and efficiency in financial management. In addition, active participation from all stakeholders, such as teachers and school committees, helps strengthen the internal control system. This study concludes that an effective leadership style, oriented towards collaboration and integrity, can improve financial administration discipline. Recommendations are given to the school to continue to develop financial management training and strengthen the monitoring and evaluation system on an ongoing basis.
Determination of Profit Change through Current Ratio, Debt to Equity Ratio, Return on Equity, and Total Asset Turnover in Manufacturing Companies Listed in Indonesia Azaluddin; Hanifa, Lia
International Journal of Management Progress Vol. 6 No. 1 (2024): International Journal of Management Progress
Publisher : Institute for Research and Community Service

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Abstract

This study analyzes the determination of profit change through financial ratios, including Current Ratio (CR), Debt to Equity Ratio (DER), Return on Equity (ROE), and Total Asset Turnover (TATO), in manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the 2020–2023 period. The research aims to identify the extent to which these financial ratios influence changes in company profitability. Using a quantitative approach with an explanatory design, data were collected from 20 manufacturing companies that consistently published complete financial statements throughout the observation period. The analytical technique employed descriptive statistics and multiple linear regression analysis, supported by classical assumption tests such as normality, multicollinearity, heteroscedasticity, and autocorrelation. The results show that the regression model fulfills all classical assumptions, ensuring its validity and reliability. Empirical findings indicate that Return on Equity (ROE) and Total Asset Turnover (TATO) have a significant positive effect on profit change, while Current Ratio (CR) and Debt to Equity Ratio (DER) have a weaker but still relevant influence. The coefficient of determination (R²) value of 0.68 indicates that 68 percent of profit variation can be explained by these financial ratios, while the remaining 32 percent is influenced by other external factors such as operational efficiency and market conditions.
Co-Authors Hanifa, Lia