Garuda - Garba Rujukan Digital

All

Academia Open

acopen
Website

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 122 Documents

5 6 7 8 9

Search results for , issue "Vol 5 (2021): December" : 122 Documents clear

Analysis of the Calculation of Fixed Assets Depreciation Methods Between PSAK and the Taxation Law and Its Implications for Financial Statements (Case Study at Pt. Prima Beton Bangun Persada). Yona Novia Nur Chumaidah; Imelda Dian Rahmawati
Academia Open Vol 5 (2021): December
Publisher : Universitas Muhammadiyah Sidoarjo

In the face of a business world whose competition is getting tougher, a company is required to have a goal that will maintain the survival of the company, in achieving these goals, the company must be able to move the wheels of the company well, the goal of each company is to achieve optimal returns on the investment it invests. , while the investment is in the form of fixed assets. This study aims to determine the implications of the financial statements resulting from the existing depreciation method. The depreciation method used is the straight-line depreciation method, the double-declining balance depreciation method, and the total year depreciation method. The data used in this study are primary data, companies for the 2016 & 2017 financial reporting period. By using the straight-line depreciation method the implications in the Financial Statements, especially on the profit generated, experience and fluctuate or fluctuate packs that can go up or down, using the method double-declining balance depreciation the resulting profit experiences a fluctuating or variable impact, it can increase or decrease, and by using the depreciation method the number of years profit has a fluctuating impact but the depreciation value increases with this method the percentage difference is very large and cannot be used as a basis for determining cost of depreciation

Effect Of Profitability, Liquidity And Sales Level On Income Growth With Company Size As Moderated Variables In Registered Consumption Sector Manufacturing Companies In Indonesia Exchange For 2016-2018 Elisa Widya M; Eny Maryanti
Academia Open Vol 5 (2021): December
Publisher : Universitas Muhammadiyah Sidoarjo

This study aims to determine the effect of profitability, liquidity and sales level on profit growth with company size as a moderating variable in consumer sector manufacturing companies listed on the Indonesian stock exchange for the period 2016-2018. Previous studies have shown different results. Research needs to be done again to examine the effect of the three variables on profit growth by adding company size as a moderating variable. The population of this study is the consumer sector manufacturing companies listed on the Indonesia Stock Exchange for the 2016-2018 period totaling 38 companies. Based on the purposive sampling criteria, there were 15 companies that met the research criteria. This study uses data analysis testing SmartPLS 3 . The results showed that profitability, liquidity and sales levels had no effect on profit growth. Company size as a moderating potential variable on the effect of profitability, liquidity and sales level on profit growth.

The Influence of Market To Book Value, Growth Opportunities, Financial Distress and Interest Coverage Ratio on Hedging Decisions in Indonesian Manufacturing Companies in 2014-2018 Mitha Rachma Diana; Sriyono Sriyono
Academia Open Vol 5 (2021): December
Publisher : Universitas Muhammadiyah Sidoarjo

This study aims to determine the effect of Market to Book Value, Growth Opportunities, Financial Distress and Interest Coverage Ratio on Hedging Decisions in Indonesian Manufacturing Companies. This study uses a quantitative method and the object of this research is a population and a random sample (purposive sampling), namely 60 Indonesian manufacturing companies listed on the Indonesia Stock Exchange in 2014-2018. The type of data used in this study is secondary taken from the company's annual report for the 2014-2018 period. The data analysis technique uses logistic regression method using the Eviews 9 program. The results of this study indicate that simultaneously the variables of Market to Book Value, Growth Opportunities, Financial Difficulties and Interest Coverage Ratio have an influence on Hedging Decisions. Meanwhile, partially Growth Opportunities, Financial Distress and Interest Coverage Ratio have a significant effect on Hedging Decisions. Meanwhile, Market to Book Value has no significant effect on Hedging Decisions.

Analysis of the Difference Between Stock Performance Before and After the Announcement of Right Issues in Companies Listed on the Indonesia Stock Exchange (IDX) for the 2015 and 2018 Periods Mey Regitasari; Herman Ernandi
Academia Open Vol 5 (2021): December
Publisher : Universitas Muhammadiyah Sidoarjo

This study aims to determine the analysis of differences between stock performance before and after the announcement of the right issue in companies listed on the Indonesia Stock Exchange (IDX) for the 2015 and 2018 periods. The sampling method used is the purposive sampling method. The number of companies that were sampled in this study were 10 companies listed on the IDX in the period 2015 and 2018. The data used is secondary data. The data analysis method used in this study is SPSS 23. The results of this study indicate that there is a difference between stock prices before and after the 2015 rights issue. There is a difference between stock prices before and after the 2018 rights issue. There is a difference between stock performance before and after the rights issue. after the right issue period 2015. There is a difference between the performance of the shares before and after the rights issue period 2018.

The Effect of Financial Literacy and Financial Attitude on Financial Welfare of MSME Actors in Sidoarjo City with Financial Management Behavior as an Intervening Variable Miftahul Jannah; Wisnu Panggah Setiyono
Academia Open Vol 5 (2021): December
Publisher : Universitas Muhammadiyah Sidoarjo

The purpose of this study was to determine whether the financial welfare of MSME actors in Sidoarjo can be measured through their financial behavior, where the level of financial management behavior in this study is seen based on financial literacy and one's financial attitude. This study uses primary data through a data collection process by distributing questionnaires directly (offline) or online with a non-probability sampling method with a total of 100 respondents from SMEs in Sidoarjo. The data analysis technique used is Structural Equation Modeling (SEM) with the Smart-PLS version 3.2.8 program. from this study shows that there is a positive and significant influence on financial literacy, financial attitudes, and financial management behavior on financial welfare. Financial literacy, and financial attitudes have a positive and significant influence on financial management behavior. And for the influence of the Intervening variable, it results that financial literacy and financial attitudes have an influence on financial welfare through financial management behavior.

The Effect of Sales Growth, Company Growth and Company Size on Capital Structure in the Food and Beverages Sub-Sector Listed on the Indonesia Stock Exchange for the 2015-2019 Period Tofan Dwiyan Rosyadi; Misti Hariasih
Academia Open Vol 5 (2021): December
Publisher : Universitas Muhammadiyah Sidoarjo

This study aims to determine the effect of sales growth, company growth and company size on the capital structure. The population used in this study is the food and beverages sub-sector which is listed on the Indonesia Stock Exchange for the 2015-2019 period. This study uses a quantitative method and the object of this research is the population and the sample is selected by the purposive sampling method, namely 6 food and beverages sub-sector companies listed on the Indonesia Stock Exchange for the 2015-2019 period. The data collection technique uses the company's annual report from the 2015-2019 period. This research was conducted with the help of the Eviews 10 program. The results of this study indicate that the variables of sales growth, company growth and company size simultaneously have a positive and insignificant effect on capital structure. Partially, sales growth has a negative and insignificant effect on capital structure, company growth has a negative and insignificant effect on capital structure and company size has a negative and insignificant effect on capital structure.

Differences in Abnormal Return, Trading Volume Activity, Firm Value Volatility Before and After Stock Split Mujaiyinul Alam; Sriyono Sriyono
Academia Open Vol 5 (2021): December
Publisher : Universitas Muhammadiyah Sidoarjo

This study aims to determine and understand the differences in Abnormal Return, Trading Volume Activity, Firm Value, Volatility before and after the stock split. This research is a type of quantitative research with hypothesis testing. In this study, from a population of 145 Indonesian manufacturing companies listed on the Indonesia Stock Exchange for the 2010-2019 period, 40 companies conducted stock splits. In order to solve the problems contained in the formulation of the problem in this study, the method used is the Paired T Test or Wilcoxon Signed Rank analysis model depending on the distribution of the data, the analysis is carried out using the help of the Stata software program. The results of this study prove that abnormal returns before and after the stock split have a significant difference with the test results of 0.0344 difference. Trading volume activity before and after the stock split there is a significant difference in the test results of 0.0175. The value of the company before and after the stock split there is a significant difference in the test results of 0.0178. Volatility before and after the stock split there is a significant difference in the test results of 0.0196.

The Influence of Work Discipline, Motivation and Work Environment on Work Productivity at CV. Construction Consultant Muhammad Rizky Vegas Ramadhan; Hariasih Misti
Academia Open Vol 5 (2021): December
Publisher : Universitas Muhammadiyah Sidoarjo

This research aims to determine the influence of work discipline, motivation and work environment on working productivity on CV. Bina Karya Consultant. This research includes quantitative research types with hypothesis testing. The sample was used in this study as much as 57 employees at CV. Bina Karya Consultant. The analytical tools used in this research are the techniques of multiple linear regression test analysis, F test, T test, and multiple determiniation coefficient with the help of software for operating system named SPSS (Statistical Program for social Sience) version 18.0. The primary Data contained in this study was obtained from the questionnaire. The results of this of this study showed that Work Dicipline has significantpositive effect on Work Productivity, Motivation has significant positive effect on Work Productivity, Work Environment has significant positive effect on Work Productivity, Work Dicipline, Motivation and Work Environment simultaneously influence on Work Productivity

The Effect of Products, Prices, and Advertising on the Purchase Decision of So Nice Sausage Products PT So Good Food (Japfa) in Sidoarjo Luky Mardiyatno; Mudji Astuti
Academia Open Vol 5 (2021): December
Publisher : Universitas Muhammadiyah Sidoarjo

This study aims to determine and analyze the effect of product, price and advertising on the Purchase Decision of So Nice Sausage Products PT So Good Food (Japfa) in Sidoarjo. This type of research is quantitative with causal nature. The object of this research is carried out by consumers who buy sausages so nice in the city of Sidoarjo by taking incidental sampling as many as 77 respondents. While the data instrument test uses validity and reliability tests, data collection techniques using questionnaires and data analysis techniques using multiple linear regression tests and hypothesis testing using t tests. The results of this study indicate that the Product variable influences the purchasing decision of So Nice Sausage Products PT So Good Food (Japfa), Price affects the purchasing decision of So Nice Sausage Products PT So Good Food (Japfa) and Advertising on the Purchase Decision of So Nice Sausage Products PT So Good Food (Japfa).

The Influence of Perceived Return Level and Financial Literacy Level on Individual Stock Investment Decision Making Aicha Ari Romadona; Wisnu Panggah Setiyono
Academia Open Vol 5 (2021): December
Publisher : Universitas Muhammadiyah Sidoarjo

The purposes of this study are 1) To analyze the effect of perceived return on stock investment decision making. 2) To analyze the effect of financial literacy on stock investment decisions. 3) To analyze the effect of perceived returns and financial literacy on stock investment decisions. This study uses a quantitative approach, by collecting questionnaire data and using purposive sampling technique. The sample used as many as 100 investors Capital market Community Surabaya and surrounding areas. The data analysis technique used is the inner model test, outer model test and hypothesis testing using the SmartPLS version 3.0 program. The results of this study obtained based on the validity test of the questionnaire statement were declared valid. For the reliability test of the Cronbach alpha value of > 0.7, it is declared reliable. And to test the hypothesis based on the value of the inner weight on the Path Coefficients, it shows that tcount for variables X1 and X2 has a significant positive effect. The results of tcount for Perceived Return (X1) are 2,908 and financial literacy are 2.292.

Page 7 of 13 | Total Record : 122

5 6 7 8 9

Filter by Year

2021 2021

Filter By Issues

All Issue Vol 10 No 2 (2025): December Vol 10 No 2 (2025): December (in progress) Vol. 10 No. 2 (2025): December Vol 10 No 1 (2025): June Vol 10 No 1 (2025): June (In Progress) Vol. 10 No. 1 (2025): June Vol 9 No 2 (2024): December Vol. 9 No. 1 (2024): June Vol 9 No 1 (2024): June Vol 8 No 2 (2023): December Vol 8 No 1 (2023): June Vol 7 (2022): December Vol 6 (2022): June Vol 5 (2021): December (on progress) Vol 5 (2021): December Vol 4 (2021): June Vol 3 (2020): December Vol 2 (2020): June Vol 1 No 2 (2019): December Vol 1 No 1 (2019): June More Issue

Home Page

OAI Link

Editorial Team

Contact

Reviewer

Google Scholar

Contact Name
Mochammad Tanzil Multazam

Contact Email
tanzilmultazam@umsida.ac.id

Phone
-

Journal Mail Official
p3i@umsida.ac.id

Editorial Address
Universitas Muhammadiyah SIdoarjo, Majapahit 666 B, Sidoarjo, Jawa Timur, Indonesia

Location
Kab. sidoarjo,

Jawa timur

INDONESIA

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Home Page

OAI Link

Editorial Team

Contact

Reviewer

Google Scholar

Contact Name Mochammad Tanzil Multazam

Contact Email tanzilmultazam@umsida.ac.id

Phone -

Journal Mail Official p3i@umsida.ac.id

Editorial Address Universitas Muhammadiyah SIdoarjo, Majapahit 666 B, Sidoarjo, Jawa Timur, Indonesia

Location Kab. sidoarjo, Jawa timur INDONESIA

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Contact Name
Mochammad Tanzil Multazam

Contact Email
tanzilmultazam@umsida.ac.id

Phone
-

Journal Mail Official
p3i@umsida.ac.id

Editorial Address
Universitas Muhammadiyah SIdoarjo, Majapahit 666 B, Sidoarjo, Jawa Timur, Indonesia

Location
Kab. sidoarjo,

Jawa timur

INDONESIA