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<![CDATA[The Effect of Clarity of Budget Goals, Effectiveness of Internal Accounting Control and Budget Participation on Performance Accountability ]]>
<![CDATA[M. Ilham Musthofa]]>;
<![CDATA[Sarwenda Biduri]]>
<![CDATA[ Academia Open Vol 5 (2021): December ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Sidoarjo ]]>
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DOI: 10.21070/acopen.5.2021.2496
<![CDATA[This study aims to analyze the effect of the clarity of budget targets, the effectiveness of internal accounting controls and budget participation on performance accountability (in the regional work unit (SKPD) of Sidoarjo Regency). The sampling method used is a saturated sampling technique because the population is relatively small. The sample in this study were 84 respondents. Each service is represented by 4 people, namely the head of the section and staff of the accounting or financial administration department at the SKPD of Sidoarjo Regency. The data used is secondary data. The data analysis method used in this study is Multiple Linear Regression with SPSS 23. The results of this study indicate that the Clarity of Budget Targets has an effect on Performance Accountability. Effectiveness of Accounting Internal Control has an effect on Performance Accountability. Budget Participation has an effect on Performance Accountability.]]>
<![CDATA[The Effect of Financial Literacy, Minimum Investment Capital and Investment Motivation on Students' Interest to Invest in the Capital Market with an Understanding of Investment as a Moderating Variable ]]>
<![CDATA[Aisyah Sayyidah Khansa]]>;
<![CDATA[Wiwit Hariyanto]]>
<![CDATA[ Academia Open Vol 5 (2021): December ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Sidoarjo ]]>
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DOI: 10.21070/acopen.5.2021.2499
<![CDATA[This study aims to determine the effect of moderating variables on Understanding Investment in Financial Literacy, Minimum Investment Capital and Investment Motivation on Student Interest to Invest in the Capital Market. The sample in this study was 100 respondents by distributing 100 questionnaires to Accounting Students, UMSIDA. By using data analysis techniques in the form of Outer Model for testing the validity and reliability of the data and Inner Model for hypothesis testing, using the SmartPLS version 3.0 application. The results in this study prove that Financial Literacy and Minimum Investment Capital cannot be moderated by Investment Understanding on Student Interest to Invest in the Capital Market. This is different from Investment Motivation which can be moderated by Investment Understanding. So that it can strengthen the relationship between Investment Motivation and Student Interest to Invest in the Capital Market.]]>
<![CDATA[The Effect of Job Stress, Compensation and Job Satisfaction on Turnover Intention through Organizational Commitment as an Intervening Variable for Employees ]]>
<![CDATA[Arum Tri Wahyuni]]>;
<![CDATA[Misti Hariasih]]>
<![CDATA[ Academia Open Vol 5 (2021): December ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Sidoarjo ]]>
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DOI: 10.21070/acopen.5.2021.2504
<![CDATA[This study aims to examine the effect of work stress, compensation and job satisfaction on turnover intention through organizational commitment as an intervening variable. This study uses the approach used in this study is a quantitative approach. The population in this study were 100 employees. The sampling technique used the total sampling technique method (saturated sample). The sample in this study were 100 employees at PT. Jico Agung Sidoarjo. The data used in this study are questionnaire data and data sourced from PT. Jico Agung Sidoarjo. Data collection techniques using questionnaires and observation. Data analysis using smartPLS 3.2.8 Software. The results obtained from this path analysis are obtained from the results that work stress has no significant effect on turnover intention, compensation has a significant effect on turnover intention, job satisfaction has a significant effect on turnover intention, work stress has a significant effect on organizational commitment, compensation has a significant effect on organizational commitment. , job satisfaction has a significant effect on organizational commitment, organizational commitment has a significant effect on turnover intention, job stress has a significant effect on turnover intention through organizational commitment as an intervening variable, compensation has a significant effect on turnover intention through organizational commitment as an intervening variable, job satisfaction has a significant effect on turnover intention through organizational commitment as an intervening variable.]]>
<![CDATA[The Influence of Financial Literacy, Life Style, Social Class, and Online Shopping Fashion on Consumptive Behavior ]]>
<![CDATA[Megawati Cucu Sumantri]]>;
<![CDATA[Herman Ernandi]]>
<![CDATA[ Academia Open Vol 5 (2021): December ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Sidoarjo ]]>
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DOI: 10.21070/acopen.5.2021.2509
<![CDATA[This research purpose to know the influence of financial literacy, life style, social class, and online shopping fashion on consumptive behavior at the advocate office of A.F KAPLALE & ASSOCIATES SIDOARJO. The instrument used was a questionnaire to obtain research data. This research uses validity test and reliability test. The hypothesis is that there is an the influence of financial literacy, life style, social class, and online shopping fashion on consumptive behavior. The analytical tool used to test the hypothesis is SPSS version 18. The test results based on the validity test show that all the questions on the questionnaire are valid. While the test results using the reliability test of all variables have a Cronbach's alpha value > 0.6 which means that it is reliable. The results of hypothesis testing in the form of T-Statistic and R-Square state that there is a positive influence between financial literacy, life style, and social class on consumptive behavior, while online shopping fashion has a negative effect. This is shown from the results of tcount for the Financial Literacy variable (X1) of 2.070, the Life Style variable (X2) of 2.214, the Social Class variable (X3) 2.406 and the Online Shopping Fashion variable (X4) of -2.223]]>
<![CDATA[Effect of Current Ratio, Debt To Equity Ratio, Inventory Turnover and Capital Structure on Profitability ]]>
<![CDATA[Desy Fithry Aryanti]]>;
<![CDATA[Nurasik Nurasik]]>
<![CDATA[ Academia Open Vol 5 (2021): December ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Sidoarjo ]]>
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DOI: 10.21070/acopen.5.2021.2525
<![CDATA[The rapid need for telecommunications today is the demand for companies to be able to be innovative in their competition to generate maximum profits, in this research the aim is to find out whether profitability can be influenced by the Current Ratio, Debt To Equity Ratio, Inventory Turnover and Capital Structure in the IDX telecommunications company sector. From 2013 to 2019. The population was taken from the telecommunications sector on the IDX during 2013-2019. The overall sample of telecommunications companies on the IDX was 5 companies, so that the total financial statements observed were 35 financial statements for a period of 7 years. The method used is quantitative using the SPSS V 25 application, with a set of test tools used to test the predetermined hypothesis. In testing the hypothesis, the first revealed that profitability can be influenced by Current ratio, secondly profitability can be influenced by Debt to equity ratio, thirdly profitability cannot be influenced by Inventory Turnover, fourthly profitability cannot be influenced by Capital Structure.]]>
<![CDATA[Application of Accounting Information Systems at Zakat, Infaq, Sadaqah Institutions in an Effort to Improve Internal Control on Cash Receipts ]]>
<![CDATA[Miftachul Hanifa]]>;
<![CDATA[Fityan Izza Noor Abidin]]>
<![CDATA[ Academia Open Vol 5 (2021): December ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Sidoarjo ]]>
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DOI: 10.21070/acopen.5.2021.2532
<![CDATA[This study aims to determine the application of accounting information systems at zakat, infaq, shadaqah institutions in an effort to improve internal control on cash receipts at LAZISMU Sidoarjo. This research approach uses a qualitative approach with primary data sources. Data collection was obtained from the results of interviews, observations and documentation. Technical validity of data with triangulation model. The results of the study stated that the application of the accounting information system at LAZISMU, Sidoarjo Regency had used a system from the center, namely the ZISKA software which stands for (Zakat, Infaq, Shadaqah, and Humanity). The advantages of the system are more detailed. However, there are obstacles that occur such as network disturbances and to prevent the risk of data loss, data backup is carried out. To anticipate errors in recording cash receipts, cross checks and evaluations are carried out through meetings. The use of the form or document has been serially numbered printed. Transparent financial reports to the public. Cash deposits to the bank are made every day and are directly deposited on bank business days. In the element of internal control, several weaknesses were found.]]>
<![CDATA[Evaluation of the Implementation of Tax Planning as an Effort to Minimize the Tax Burden in the Context of Tax Management ]]>
<![CDATA[Ida Agustin]]>;
<![CDATA[Herman Ernandi]]>
<![CDATA[ Academia Open Vol 5 (2021): December ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Sidoarjo ]]>
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DOI: 10.21070/acopen.5.2021.2543
<![CDATA[This study aims to analyze the evaluation of the implementation of tax planning as an effort to minimize the tax burden in the context of tax management at Pt Supreme Surabaya Motor Service. The sampling method used is qualitative research and is included in descriptive analysis research. research location at PT Supreme Surabaya Motor Service. The data collection that was carried out were interviews, documentation, and observations. Test the validity of the data carried out in this study by using the Triangulation Test. Activities in data analysis in this study are data collection, data reduction, data display, and conclusion drawing/verification. The results of this study indicate that based on the results of the study it can be seen that the tax planning strategy that has been applied by PT. Supreme Surabaya Motor Service with positive and negative corrections to accounts that are not recognized by tax either as income or as an expense resulted in reduced taxable income and the decrease in income caused income tax payable to also decrease. The results of research on optimizing tax planning conducted by PT. Supreme Surabaya Motor Service in terms of taxation can generate tax savings of Rp. 4,561,625,168 and the profit obtained by the company after deducting income tax is Rp. 62,671,215,713.]]>
<![CDATA[The Influence of Teamwork, Internal Work Environment and Financial Compensation on Employee Performance ]]>
<![CDATA[Nadia Rahma Ayu Wijayanti]]>;
<![CDATA[Dewi Andriani]]>
<![CDATA[ Academia Open Vol 5 (2021): December ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Sidoarjo ]]>
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DOI: 10.21070/acopen.5.2021.2545
<![CDATA[This study aims to determine the effect of Teamwork, Internal Work Environment and Financial Compensation on Employee Performance at Sold Out Distros in Tulangan Sidoarjo. The method used in this research is a quantitative approach method. Sampling in this study was carried out using a non-probability sampling method with a saturated sample technique with a total of 95 respondents who became employees at Sold Out Distro in Tulangan Sidoarjo. Data collection techniques using a questionnaire. The data analysis technique used in this study uses multiple linear regression using the SPSS Statistics version 22 program. The results in this study prove that Teamwork has a partial effect on Employee Performance, Internal Work Environment partially affects Employee Performance and Financial Compensation partially affects Employee performance.]]>
<![CDATA[The Effect of Institutional Ownership, Company Size, Research And Development (R&D) on Extent Intellectual Capital Disclosure ]]>
<![CDATA[Nourma Ninil Alfariza]]>;
<![CDATA[Sigit Hermawan]]>
<![CDATA[ Academia Open Vol 5 (2021): December ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Sidoarjo ]]>
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DOI: 10.21070/acopen.5.2021.2553
<![CDATA[This study aims to determine the Effect of Institutional Ownership, Company Size, Research And Development (R&D) on Extent Intellectual Capital Disclosure (Studies on High IC Intensive manufacturing companies listed on the IDX in 2015-2018). The sampling method used is purposive sampling method. The number of companies sampled in this study are 12 High IC Intensive Manufacturing Companies Listed on the IDX for the 2015-2018 period. The data used is secondary data. The data analysis method used in this research is Multiple Linear Regression. The results of this study indicate that institutional ownership has an effect on Extent Intellectual Capital Disclosure. Firm size has an effect on Extent Intellectual Capital Disclosure. Influential R&D Extent Intellectual Capital Disclosure. Institutional ownership, company size, research and development affect the Extent Intellectual Capital Disclosure.]]>
<![CDATA[The Effect of Advertising, Perception and Consumer Knowledge on Purchasing Products ]]>
<![CDATA[Wahyu Annas Surya Hadinata]]>;
<![CDATA[Misti Hariasih]]>
<![CDATA[ Academia Open Vol 5 (2021): December ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Sidoarjo ]]>
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DOI: 10.21070/acopen.5.2021.2565
<![CDATA[Penelitian ini bertujuan untuk mengetahui Pengaruh Iklan, Persepsi dan Pengetahuan konsumen Terhadap Pembelian Produk pada PT. Javas Tripta Mandala. Alat analisis yang digunakan adalah melakukan tabulasi terhadap kuesioner, pengumpulan data yang berupa uji validitas dan reliabilitas. Hipotesis dalam penelitian ini adalah pengaruh iklan, persepsi dan pengetahuan konsumen terhadap pembelian produk. Untuk menguji hipotesis ini digunakan alat analisis regresi linier berganda. Hasil instrument penelitian yang diperoleh berdasarkan uji validitas menunjukkan seluruh pertanyaan pada kuesioner dinyatakan valid. Untuk uji reliabilitas dari semua variabel diperoleh nilai Cronbach’s Alpha> 0.6 maka dinyatakan reliable. Uji Hipotesis berdasarkan Uji F, Uji t dan Adjusted R2 menunjukan ada Pengaruh signifikan Iklan, Persepsi dan Pengetahuan konsumen terhadap pembelian produk]]>
