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All Journal Jurnal Pendidikan (Teori dan Praktik) Jurnal Ekonomi dan Manajemen (JEKMA) JP (Jurnal Pendidikan) : Teori dan Praktik
Hayati, Elis
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Economics, Econometrics & Finance Education Social Sciences Other

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The Effect of Collegial Supervision and School Organizational Culture on Teacher Performance Hayati, Elis; Sururi, Sururi; Rahyasih, Yayah
Jurnal Pendidikan (Teori dan Praktik) Vol 11 No 1 (2026): Vol. 11 No. 1 (2026): Volume 11, Nomor 1, Januari 2026
Publisher : Fakultas Ilmu Pendidikan Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/jp.v11n1.p28-42

Abstract

This study investigates the effects of collegial supervision and school organizational culture on elementary school teacher performance in Indonesia, grounded in the growing recognition of collaborative professional development. Using a quantitative survey of 300 teachers from 51 public schools in Purwakarta Regency, data were analyzed through Structural Equation Modeling. The measurement instruments showed strong validity and reliability. The results indicate that collegial supervision is implemented at a good level and has a significant effect on teacher performance, while school organizational culture also contributes significantly, though to a lesser extent. Together, both variables explain 8.7 percent of the variance in teacher performance and demonstrate predictive relevance. The study concludes that collegial supervision plays a meaningful role in enhancing teacher performance when supported by a positive and well-established organizational culture, offering important implications for strengthening teacher development practices in Indonesian elementary schools.
The Effect of Collegial Supervision and School Organizational Culture on Teacher Performance Hayati, Elis; Sururi, Sururi; Rahyasih, Yayah
Jurnal Pendidikan (Teori dan Praktik) Vol 11 No 1 (2026): Vol. 11 No. 1 (2026): Volume 11, Nomor 1, Januari 2026
Publisher : Fakultas Ilmu Pendidikan Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/jp.v11n1.p28-42

Abstract

This study investigates the effects of collegial supervision and school organizational culture on elementary school teacher performance in Indonesia, grounded in the growing recognition of collaborative professional development. Using a quantitative survey of 300 teachers from 51 public schools in Purwakarta Regency, data were analyzed through Structural Equation Modeling. The measurement instruments showed strong validity and reliability. The results indicate that collegial supervision is implemented at a good level and has a significant effect on teacher performance, while school organizational culture also contributes significantly, though to a lesser extent. Together, both variables explain 8.7 percent of the variance in teacher performance and demonstrate predictive relevance. The study concludes that collegial supervision plays a meaningful role in enhancing teacher performance when supported by a positive and well-established organizational culture, offering important implications for strengthening teacher development practices in Indonesian elementary schools.
PENGARUH GREEN ACCOUNTING DAN UKURAN PERUSAHAAN TERHADAP EFFECTIVE TAX RATE : STUDI EMPIRIS PADA PERUSAHAAN SEKTOR INDUSTRI BARANG KONSUMSI NON CYCLICAL YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2020-2024 Suryatinna, Suryatinna; Khairany, Nadia; Nurmayanti, Eka; Guritno, Dyah Ayu; Hayati, Elis; Mahwiyah, Mahwiyah
Jurnal Ekonomi dan Manajemen Vol. 4 No. 3 (2025): Oktober : Jurnal Ekonomi dan Manajemen
Publisher : Asosiasi Dosen Muda Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56127/jekma.v4i3.2352

Abstract

This study examines the influence of green accounting and firm size on the effective tax rate of non-cyclical consumer goods companies listed on the Indonesia Stock Exchange. Using a quantitative approach with secondary data, the research aims to determine whether environmental accounting practices and company scale significantly affect tax efficiency. The findings indicate that green accounting does not have a significant impact on the effective tax rate, suggesting that the disclosure of environmental costs and sustainability activities has not yet influenced corporate tax behavior. Conversely, firm size shows a significant relationship with the effective tax rate, implying that larger firms tend to have more structured tax management and compliance systems. The study highlights the importance of integrating sustainability principles with transparent tax reporting to enhance corporate accountability and stakeholder trust within Indonesia’s evolving green business environment.
Co-Authors Guritno, Dyah Ayu Khairany, Nadia Mahwiyah, Mahwiyah Nurmayanti, Eka Sururi Sururi, Sururi Suryatinna, Suryatinna Yayah Rahyasih, Yayah