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All Journal Manajer Pendidikan: Jurnal Ilmiah Manajemen Pendidikan Program Pascasarjana Jurnal Pengabdian Masyarakat dan Riset Pendidikan
Masturo
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Humanities Education Languange, Linguistic, Communication & Media Mathematics Social Sciences Other

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Supervisi Akademik Kepala Sekolah Dan Komitmen Guru Terhadap Kinerja Guru Dalam Pembelajaran (Di Sdn Gugus Satu Kecamatan Rawas Ulu) Masturo; Sumarsih; Putri Kartiwi, Asti
Manajer Pendididikan Vol 17 No 2 (2023): MANAJER PENDIDIKAN
Publisher : UNIVERSITAS BENGKULU

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33369/mapen.v17i2.31882

Abstract

The purpose of the study was to describe: 1) The effect of the principal's academic supervision on teacher performance in learning 2) The effect of teacher commitment on teacher performance in learning; 3) The influence of the principal's supervision and teacher commitment on teacher performance in learning. Quantitative research method with associative approach. Saturated sampling (census) is that all teachers are taken as a sample of 50 people. Data was obtained through research instruments in the form of questionnaires, and data processing using SPSS Vers.22. The results showed that: (1) there was a positive and significant influence of the principal's supervision on teacher performance in learning, this was proven by the t test. (2) there was a positive and significant influence of teacher commitment on teacher performance in learning, this was proven by the t test. (3) there is a positive and significant influence of the principal's supervision and teacher commitment to teacher performance in learning, this is evidenced by test F. From the results of the study, it is concluded that there is an influence of the principal's academic supervision and teacher commitment to teacher performance in learning at SDN cluster one Rawas Ulu District.
Pengaruh Transfer Pricing, Good Corporate Governance, Growth Opportunity Terhadap Agresivitas Pajak dengan Corporate Social Responsibility Sebagai Variabel Moderasi: Penelitian Samino Hendrianto; Nursimah Dara; Masturo
Jurnal Pengabdian Masyarakat dan Riset Pendidikan Vol. 4 No. 1 (2025): Jurnal Pengabdian Masyarakat dan Riset Pendidikan Volume 4 Nomor 1 (Juli 2025 -
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jerkin.v4i1.2368

Abstract

This study aims to determine the influence of transfer pricing, good corporate governance (GCG), and growth opportunity on tax aggressiveness with corporate social responsibility as a moderation variable in manufacturing companies in the food and beverage sub-sector listed on the Indonesia Stock Exchange for the 2020-2024 period. The research method used was descriptive quantitative with secondary data in the form of financial statements and sustainability reports from 10 companies taken through purposive sampling from a population of 95 companies. The data analysis method in this study is assisted by using Microsoft Office Excel and statistical software, namely Eviews 12. The research method used in this analysis is the common effect model. The results of the analysis show that transfer pricing has an effect on tax aggressiveness, while good corporate governance and growth opportunities have no effect on tax aggressiveness. Corporate Social Responsibility can moderate transfer pricing against tax aggressiveness. However, corporate social responsibility cannot moderate good corporate governance and growth opportunities against tax aggressiveness.
Co-Authors Kartiwi, Asti Putri Nursimah Dara Samino Hendrianto Sumarsih