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Academia Open
Published by Universitas Muhammadiyah Sidoarjo
ISSN : -     EISSN : 27147444     DOI : https://doi.org/10.21070/acopen
Core Subject : Economy, Humanities, Health, Science, Education, Agriculture, Art, Social,
Agriculture, Biological Sciences & Forestry Arts Humanities Chemistry Computer Science & IT Earth & Planetary Sciences Economics, Econometrics & Finance Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Medicine & Pharmacology Physics Social Sciences Other
Academia Open is published by Universitas Muhammadiyah Sidoarjo published 2 (two) issues per year (June and December). This journal provides immediate open access to its content on the principle that making research freely available to the public supports a greater global exchange of knowledge. This journal aims is to provide a place for academics and practitioners to publish original research and review articles. The articles basically contains any topics research or review. Academia Open is available in online version. Language used in this journal is Indonesia or English. Academia Open is an open access journal publishing scientifically accurate and valuable research across life, physical, social, and medical sciences.
Arjuna Subject : Umum - Umum
Articles 19 Documents
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Search results for , issue "Vol 10 No 2 (2025): December" : 19 Documents clear
Determinants of Earnings Management in IDX Property and Real Estate Sector Surbakti, Jane
Academia Open Vol 10 No 2 (2025): December (in progress)
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/acopen.10.2025.11505

Abstract

General Background: Earnings management remains a critical concern in financial reporting, especially in sectors with high capital intensity like property and real estate. Specific Background: In Indonesia, such practices are increasingly scrutinized due to inconsistent findings regarding the roles of tax planning, deferred tax burden, leverage, firm size, and institutional ownership. Knowledge Gap: Few studies explore the moderating effect of profitability on these variables in earnings management, particularly in the post-pandemic period. Aims: This study investigates the influence of tax planning, deferred tax burden, firm size, leverage, and institutional ownership on earnings management, with profitability as a moderating variable, using 549 firm-year observations from 183 IDX-listed companies (2020–2023). Results: Results show leverage and deferred tax burden significantly affect earnings management. Profitability moderates the effects of deferred tax burden, leverage, and institutional ownership, while it has no moderating effect on tax planning or firm size. Novelty: This study provides new insights into the contingent role of profitability in shaping earnings management behaviors in emerging markets. Implications: The findings contribute to refining financial governance strategies, guiding investor risk assessments, and informing regulators on industry-specific supervisory frameworks that enhance financial reporting transparency.Highlight : Profitability as Moderator – Profitability affects the strength of the relationship between key financial factors and earnings management. Sector Focused – The study targets property and real estate companies listed on the Indonesian Stock Exchange. Tax and Leverage Role – Tax planning and leverage significantly influence earnings management practices. Keywords : Earnings Management, Profitability, Moderating Variable, Property and Real Estate, Indonesian Stock Exchange
Expected Credit Losses as a Key Driver of Profit Variability in Banks Akdh, Sadam Hamdan; Hasen, Ali Mahmood
Academia Open Vol 10 No 2 (2025): December (in progress)
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/acopen.10.2025.11592

Abstract

General Background: In the wake of adopting IFRS 9, commercial banks are required to apply a forward-looking approach in estimating credit losses, aiming to enhance financial transparency and risk management. Specific Background: Iraqi private commercial banks have faced significant challenges in adapting to this paradigm, particularly due to volatile economic conditions and operational inefficiencies. Knowledge Gap: Despite IFRS 9's relevance, limited empirical analysis exists on how expected credit losses (ECL) affect profitability in emerging markets like Iraq. Aims: This study investigates the impact of ECL on net profit among a sample of Iraqi private commercial banks between 2021 and 2023, focusing on compliance with IFRS 9 and its effect on financial performance. Results: The findings reveal that higher ECLs significantly reduce net profits, especially in banks with high default rates and inconsistent risk practices. Additionally, discrepancies in IFRS 9 compliance contributed to inaccuracies in loss estimations. Novelty: Unlike previous research, this study provides a detailed sector-specific empirical analysis linking regulatory standards to profitability outcomes in a high-risk economic environment. Implications: Strengthening compliance with IFRS 9, enhancing disclosure, and reforming regulatory provisions could mitigate the adverse effects of ECL on profit, thereby reinforcing financial stability in Iraq's banking sector.Highlights: IFRS 9 impact – Adoption of IFRS 9 led to a forward-looking loss model, affecting how banks recognize credit losses and report profits. Profit reduction – Higher expected credit losses correlate directly with decreased net profits, especially in banks with weak credit risk management. Disclosure gaps – Variations in compliance and lack of transparency in financial disclosures hinder effective decision-making and risk evaluation Keywords: Expected Credit Losses, IFRS 9, Net Profit, Private Banks, Credit Risk
Professional Development of Junior High School Teachers for Sustainable Learning Quality Lubis, Hadi Akmal Lubis; Tobroni; Widodo, Joko
Academia Open Vol 10 No 2 (2025): December
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/acopen.10.2025.11200

Abstract

General Background: The rapid development of information technology and educational reforms in Indonesia, including the Merdeka Belajar policy, necessitates continuous improvement in teacher quality. Specific Background: Junior high school (JHS) teachers play a critical role in delivering effective education, yet many still face challenges in maintaining professional competence. Knowledge Gap: Existing professional development programs are often fragmented, formalistic, and disconnected from teachers’ actual needs, particularly in the context of aligning national education reforms with global objectives like the SDGs. Aims: This study aims to investigate sustainable professional development (CPD) strategies for JHS teachers that enhance teaching quality within the Merdeka Belajar framework and SDG 4 (Quality Education). Results: Using a qualitative case study at SMP Muhammadiyah Asahan, key strategies identified include needs-based planning, transformative leadership, interactive training, mentoring, and digital learning integration. Novelty: Unlike prior studies, this research offers a comprehensive, context-specific analysis that links national policy with global educational goals, emphasizing collaborative and adaptive approaches to teacher development. Implications: The findings support the development of sustainable, contextualized CPD models that empower teachers as agents of educational transformation and suggest policy refinements to reinforce multi-stakeholder collaboration for long-term impact.Highlight : The main focus of the research is to improve the competence of junior high school teachers through continuous professional development. The integration of Merdeka Belajar and SDGs strengthens the relevance of teacher development programs nationally and globally. The strategy includes needs planning, interactive training, mentoring, and the use of technology and collaboration. Keywords : Sustainable Professional Development, Teacher Competence, Junior High School Teachers, Learning Quality, SDGs (Education)
Marketing Mix Strategy to Increase Competitiveness of Nirwana Beach Fajrianii, Annisa; Susanti, Retnaningtyas; Yasri; Azwar, Hendri
Academia Open Vol 10 No 2 (2025): December
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/acopen.10.2025.11680

Abstract

General Background: Tourism is a key sector in regional economic development, with beach destinations in Padang contributing significantly to local income. Specific Background: Nirwana Beach, despite its natural beauty and strategic location, lags behind competitors like Air Manis and Carocok due to limited promotion, service quality, and facility development. Knowledge Gap: Previous studies on coastal tourism marketing in Indonesia rarely focus on local destinations using the 7P marketing mix framework. Aims: This study aims to analyze the implementation of the 7P marketing mix (product, price, place, promotion, people, process, physical evidence) to enhance the competitiveness of Nirwana Beach. Results: The study reveals strengths in product and pricing but identifies significant weaknesses in digital promotion, service process, human resources, and physical facilities. Novelty: Methodologically, this research applies thematic analysis with NVivo software, which is rare in coastal tourism studies, and contributes to the adaptation of service quality and destination competitiveness frameworks in local contexts. Implications: Practical recommendations include enhancing digital marketing, improving human resources through training, and integrating services digitally. Theoretically, the study broadens the application of marketing mix theories to small-scale beach destinations, supporting policy and managerial decisions in sustainable tourism development.Highlight : Analysis of the 7P strategy shows that the elements of promotion, human resources, and service processes are still the main weak points of Nirwana Beach. The destination's main strengths lie in its natural beauty and competitive pricing, but the lack of product diversification limits its appeal. Strategy recommendations emphasize the importance of digitizing promotions, HR training, and developing physical facilities to improve competitiveness. Keywords : Marketing Mix, Nirwana Beach, Tourism Strategy, Destination Competitiveness, 7P Model
Crossword Puzzle Strategy and Student Engagement Improve Learning Outcomes in Faith and Morality Harahap, Aina Nur Hilmy; Nst, Wahyudin Nur; Al Farabi, Mohammad
Academia Open Vol 10 No 2 (2025): December
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/acopen.10.2025.11768

Abstract

General Background: In Islamic education, fostering both knowledge and character is central to achieving holistic learning outcomes. Specific Background: However, traditional teaching methods in subjects like Akidah Akhlak often fail to engage students effectively, resulting in low academic performance. Knowledge Gap: There is limited empirical evidence on the role of active learning strategies, such as crossword puzzles, in enhancing religious education outcomes, particularly when combined with student activeness. Aims: This study aims to investigate the effects of the crossword puzzle learning strategy and student activeness on the learning outcomes of Akidah Akhlak among fifth-grade students at MIN 3 Kota Medan. Results: Using a 2x2 factorial quasi-experimental design, findings from ANOVA revealed significant main effects of both the crossword puzzle strategy and student activeness, as well as their interaction, on learning outcomes. Novelty: This study introduces the integration of crossword puzzles—a typically secular and recreational activity—into religious education as an innovative pedagogical tool. Implications: The findings suggest that combining interactive strategies with increased student participation can significantly improve cognitive and affective learning in Akidah Akhlak, thereby offering a promising model for enhancing Islamic learning environments in primary education.Highlight : Crossword puzzle strategies have been proven to improve students' learning outcomes in Akidah Akhlak. Student activity significantly affects learning outcomes. There is an interaction between learning strategies and student activity on learning outcomes. Keywords : Crossword Puzzles, Student Activity, Learning Outcomes, Faith and Morals, Learning Strategies
Discipline and Organizational Culture Drive OTC Service Quality Ilmi, Nur Fadilatul; Suwandi; Hapsari, Ira Maya
Academia Open Vol 10 No 2 (2025): December
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/acopen.10.2025.11797

Abstract

General Background: Service quality in railway transport, especially in hygiene-based roles such as On Train Cleaning (OTC), is crucial to ensuring passenger comfort and satisfaction. Specific Background: PT KAI (Persero) Daop IV Semarang faces persistent challenges in maintaining cleaning standards, potentially rooted in internal workforce dynamics. Knowledge Gap: While prior studies have examined discipline, supervision, and organizational culture individually, their integrated impact on service quality within the railway cleaning context remains underexplored. Aims: This study aims to investigate the simultaneous influence of employee discipline, supervision, and organizational culture on the quality of OTC services. Results: Using a quantitative approach with 160 respondents and multiple linear regression, the study found that discipline (β = 0.234; p = 0.001) and organizational culture (β = 0.215; p = 0.013) significantly affect service quality, while supervision has no significant effect (β = 0.016; p = 0.839). The model explains 17.1% of service quality variance. Novelty: This research integrates three variables within a specialized operational setting—OTC in railway transport—rarely highlighted in previous studies. Implications: The findings suggest PT KAI should prioritize discipline and cultural reinforcement over supervisory interventions to elevate cleaning service standards and improve customer satisfaction.Highlight : Discipline and organizational culture contribute significantly to improving the quality of OTC services. Supervision does not have a significant influence, although it remains important to review. The study highlights the importance of internal factors in supporting train cleaning services. Keywords : Discipline, Supervision, Organizational Culture, Service Quality, OTC
Improving Fraction Learning Using Course Review Horay and Puzzle Media Umar, Rada; Habibie, Zulqoidi R; Sundahry
Academia Open Vol 10 No 2 (2025): December
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/acopen.10.2025.11839

Abstract

General Background: Mathematics education is vital for developing students' critical and analytical thinking skills. Specific Background: However, traditional lecture-based instruction and lack of engaging media have resulted in low participation and poor learning outcomes, especially in topics like fractions. Knowledge Gap: Prior studies have evaluated the Course Review Horay model and concrete media separately, but few have investigated their integrated use in elementary settings. Aims: This study aimed to improve the learning process and outcomes of fourth-grade students on fractions through the integration of the Course Review Horay model with fraction puzzle media. Results: Conducted as a Classroom Action Research in two cycles with 16 students, the intervention led to a significant increase in active participation (from 12.5% to 62.5% categorized as “Very Good”) and mastery learning (from 60% to 81.25%), supported by a statistically significant t-test result (p = 0.032 < 0.05). Novelty: The combination of a collaborative, gamified model with tactile media offers a novel and engaging method for teaching abstract concepts. Implications: This integrated approach supports 21st-century learning goals and is a practical strategy for enhancing both engagement and achievement in primary mathematics education.Highlight : Model Course Review Horay's fraction puzzle helps increase student engagement and learning outcomes. Student engagement in the “Very Good” category rose from 0% to 62.5%. The average student score increased from 70.94 to 75.63 with a completion rate of 81.25%. Keywords : Student Engagement, Learning Outcomes, Mathematics Education, Course Review Horay Model, Fraction Puzzle Media
Mosque-Based Islamic Education for Converts Through Community-Centered Programs Nursyifa, Annisa; Herni, Zulfiana
Academia Open Vol 10 No 2 (2025): December
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/acopen.10.2025.11842

Abstract

General Background: Mosques serve not only as places of worship but also hold potential as educational hubs, particularly in areas with high religious learning needs. Specific Background: Kampung Muallaf, home to many new converts, reflects a critical need for structured Islamic education. Knowledge Gap: Despite the significance of mosques in religious education, limited studies explore their pedagogical roles in muallaf communities. Aims: This study aims to investigate the mosque’s role as a center for Islamic education, identify existing educational activities, and assess the supporting and inhibiting factors in Kampung Muallaf. Results: Findings reveal that the mosque functions as a hub for Qur’anic learning, da’wah, religious training, and social cohesion. Key educational activities include MDTA programs, wiridan, recitations, and convert coaching. Support is driven by active da’wah teams, while lack of parental encouragement hinders youth participation. Novelty: The study highlights a holistic educational model tailored for converts, integrating worship, learning, and community support. Implications: These insights inform mosque-based educational strategies and policymaking to better serve marginalized religious communities. Highlights: Highlights the mosque’s role beyond worship—as an Islamic education hub. Identifies structured programs for converts and local community engagement. Reveals key support and barriers in sustaining religious learning activities. Keywords: Mosque Education, Kampung Muallaf, Islamic Learning, Religious Practice, Community Da’wah
Animated Canva Media Supports Storytelling Skills of Elementary Students Pomalingo, Feren Pratiwi; Paida, Andi; Ratnawati
Academia Open Vol 10 No 2 (2025): December
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/acopen.10.2025.11848

Abstract

General Background: In the digital learning era, storytelling plays a critical role in developing students' speaking skills and creativity. However, traditional teaching methods often fail to foster students' confidence and engagement. Specific Background: Teachers at SD Inpres Hartaco Indah face challenges in guiding students with low storytelling confidence and limited access to engaging learning media. Knowledge Gap: While visual and animated media are known to enhance student engagement, there is limited empirical evidence on the use of Canva-based audiovisual media to improve storytelling skills in elementary students. Aims: This study aimed to develop and assess a Canva-based audiovisual animation learning media to improve storytelling skills among fourth-grade students. Results: The media was developed using the ADDIE model and validated by experts, receiving feasibility scores above 91%. Implementation in a real classroom showed very positive responses: ease of use (98.21%), visual appeal (96.55%), reliability (96.69%), and content quality (95.98%). Students demonstrated significant improvements in eight storytelling aspects, including expression, structure, and confidence. Novelty: This study presents a novel integration of Canva-based audiovisual design tailored to elementary learners' cognitive characteristics. Implications: The findings support Canva audiovisual media as a practical, effective tool for enhancing 21st-century storytelling skills and can be adapted across subjects and educational levels.Highlight : Canva's audio-visual animation-based media helps improve students' storytelling skills. Development uses a systematic and flexible ADDIE model. The media has proven to be highly feasible, practical, and effective based on validation and implementation results. Keywords :Learning Media, Canva, Audio Visual Animation, Storytelling Skills, ADDIE

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