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All Journal Jurnal Riset Akuntansi dan Manajemen Malahayati (JRAMM) Ta'dibiya: Jurnal Agama dan Pendidikan Islam
lestari, lesti
Unknown Affiliation
Religion Economics, Econometrics & Finance Education

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Pengaruh Profitabilitas, Leverage, Ukuran Perusahaan dan Beban Pajak Tangguhan Terhadap Manajemen Laba (Studi Empiris Pada Perusahaan Perbankan Yang Terdaftar Di Bursa Efek Indonesia) Puspita, Indah Lia; Lestari, Lesti
Jurnal Riset Akuntansi dan Manajemen Malahayati (JRAMM) Vol 9, No 1 (2020): Volume 9 no 1
Publisher : Universitas Malahayati

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33024/jur.jeram.v9i1.4312

Abstract

The company was established with the aim of making as much profit as possible, the owner usuallygave up the company's resources to be managed by management. The research objective is to test,prove and know the effect of profitability, leverage, firm size, deferred tax burden on earningsmanagement. this research was conducted at banking companies listed on the Indonesia StockExchange. The number of samples in this study were 20 companies that had met the criteria in thestudy. The results in this study show that, profitability, firm size, deferred tax expense have aninfluence on earnings management while leverage, and tax planning have no influence.Keywords: Profitability, Leverage, Company Size, Deferred Tax Expenses1
PERAN KEPEMIMPINAN KEPALA SEKOLAH DALAM PENINGKATAN MUTU PENDIDIKAN Lestari, Lesti
Ta'dibiya Vol 3 No 2 (2023): Ta'dibiya Jurnal Agama dan Pendidikan Islam
Publisher : Staisman Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61624/japi.v3i2.64

Abstract

Abstract The success or failure of a school depends on the leadership of the principal. Background factors include poor school administration, poor leadership role in developing the quality of education such as "facilities and infrastructure." Apart from that, a factor that is quite influential is the role of the principal's leadership. schools in improving the quality of education in schools. The researcher's aim is to determine the role of school principal leadership in improving the quality of education. To determine the improvement in the quality of school principal leadership in the quality of education. To find out the results of the school principal's leadership role in improving the quality of education. This research is a qualitative research. The data collection method uses interview, observation and documentation techniques. The results of the research show that the leadership role of the principal at Mts Masyariqul Anwar is a central element in determining the success of the school and the principal's leadership is optimal, so that the principal has more time in the school environment. Improving the quality of the Principal at Mts Masyariqul Anwar pays attention to the members of his school, creating a vision and mission, preparing programs (prota, promes), implementing what has been prepared, and carrying out evaluations, and facilitating students' talents and interests with extracurricular activities and improving the quality of facilities and infrastructure. not yet optimal and many are obsolete, such as laboratories and science labs. Most graduates can continue to schools, both public and private, and can compete. Can produce students who can read the Al-Quran and the Yellow Book. Buildings are being built for additional classes aimed at fulfilling and improving the quality of education, and teachers are becoming even better in terms of administration such as learning equipment.
Co-Authors Puspita, Indah Lia