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<![CDATA[The Influence of Borrower Characteristics, Loan Size, Business Income and Business Experience on Cooperative Loan Returns ]]>
<![CDATA[Oktavia Fajriyati]]>;
<![CDATA[Sriyono Sriyono]]>
<![CDATA[ Academia Open Vol 5 (2021): December ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Sidoarjo ]]>
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DOI: 10.21070/acopen.5.2021.1749
<![CDATA[This study aims to determine the effect of Borrower Characteristics, Loan Amount, Business Income and Business Experience on Cooperative Loan Repayment in Savings and Loan Cooperatives and Multipurpose Cooperatives in Candi District, Sidoarjo Regency. This research is a type of quantitative research. The sample used in this study was 150 respondents at the Savings and Loans Cooperative and Multi-Business Cooperative in Candi District, Sidoarjo Regency. The sampling technique used in this research is purposive sampling. Data was collected by distributing questionnaires. The research method to test the quality of the data using validity and reliability tests. Meanwhile, for data analysis using SEM (Structural Equation Modeling) with AMOS 24 software. The results of this study indicate that borrower characteristics, loan size, business income and business experience have a positive and significant impact on cooperative loan repayments.]]>
<![CDATA[The Effect of Leadership, Motivation, and Work Environment on Employee Performance at PT. BJA Sidoarjo ]]>
<![CDATA[Ani Maslacha Syaiful Bakhri]]>;
<![CDATA[As'at Rizal]]>
<![CDATA[ Academia Open Vol 5 (2021): December ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Sidoarjo ]]>
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DOI: 10.21070/acopen.5.2021.1758
<![CDATA[This study aims to determine the effect of leadership, motivation, and work environment on employee performance at PT. BJA Sidoarjo. This research includes quantitative research with hypothesis testing. The sample used in this study were 101 employees at PT. BJA Sidoarjo. The analytical tools used in this research are multiple linear regression analysis, determinant coefficient (R2), multiple correlation coefficient (R), f test, t test, and classical assumption test using SPSS. The primary data in this study were obtained from a questionnaire whose measurement was using a Likert scale which was tested for validity and reliability. The result of this research is that there is a simultaneous influence of leadership, motivation and work environment on employee performance. Partially, the variables of leadership, motivation and work environment have an influence on employee performance. and the work environment variable is the variable that has the most significant effect on employee performance.]]>
<![CDATA[The Influence of Company Size, Capital Structure and Enterprise Risk Management on the Value of Companies Listed on the Indonesia Stock Exchange (IDX) 2014-2018. ]]>
<![CDATA[Rima Mei Virdiani]]>;
<![CDATA[Wisnu Setiyono]]>
<![CDATA[ Academia Open Vol 5 (2021): December ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Sidoarjo ]]>
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DOI: 10.21070/acopen.5.2021.1763
<![CDATA[This research was conducted to apply the Influence of Company Size, Capital Structure and Enterprise Risk Management on the Value of Companies Listed on the Indonesia Stock Exchange (IDX) in 2013-2018. This research is a quantitative research type. The sampling technique used is purposive sampling. The sample used is 60 with the number of companies as many as 12 companies. The analytical tool used is Eviews version 10. This data was analyzed by, Classical Assumption Test, Panel Data Regression, T-Test, F-Test, and R2 Test. The results of this study indicate that firm size has a significant effect on firm value in construction companies listed on the Indonesia Stock Exchange. Capital structure (DER) does not significantly affect firm value on construction companies listed on the Indonesia Stock Exchange. Enterprise Risk Management (ERM) has a significant effect on firm value in construction companies listed on the Indonesia Stock Exchange.]]>
<![CDATA[The Effect of Leadership, Self-Efficacy and Work Motivation on Work Discipline With Organizational Commitment as an Intervening Variable ]]>
<![CDATA[Fisabilillah Ibnu Roy]]>;
<![CDATA[Sumartik Sumartik]]>
<![CDATA[ Academia Open Vol 5 (2021): December ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Sidoarjo ]]>
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DOI: 10.21070/acopen.5.2021.1767
<![CDATA[Organization is a form of cooperation of a group of people to achieve a certain goal effectively and efficiently. This study aims to determine the effect of leadership, self-efficacy and motivation on work discipline with organizational commitment as an intervening variable conducted at the Department of Environment and Hygiene, Sidoarjo Regency. This research uses quantitative research. The location of this research was conducted at the Department of Environment and Hygiene, Sidoarjo Regency. The population in this study were all permanent employees of the Environmental and Hygiene Service of Sidoarjo Regency. The sample is 97 employees. With total sampling technique. Collecting data using a questionnaire. Data analysis uses Path analysis with the help of PLS SEM software data processing. The results of the study prove that leadership, self-efficacy and motivation have an effect on organizational commitment and work discipline. Leadership Self-efficacy and motivation affect work discipline through organizational commitment as an intervening variable]]>
<![CDATA[The Effect of Profitability, Corporate Governance, Corporate Social Responsibility and Company Size on Tax Avoidance ]]>
<![CDATA[Eva Fransisca Diah Trisnawati]]>;
<![CDATA[Herman Ernandi]]>
<![CDATA[ Academia Open Vol 5 (2021): December ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Sidoarjo ]]>
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DOI: 10.21070/acopen.5.2021.1792
<![CDATA[Tax Avoidance is a strategy undertaken by every company in tax avoidance that can be measured using the cas effective tax rate (CETR). The purpose of this study was to determine the effect of Profitability, Corporate Governance, Corporate Social Responsibility, and company size on Tax Avoidance. In this study, the population used is property companies listed on the Indonesia Stock Exchange for the period 2016 to 2018. The method of determining the sample in this study uses the purposive sampling method so that a total sample of 27 property companies is obtained. The data in this study were analyzed to examine the effect of each variable on tax avoidance using multiple linear regression analysis and simultaneously on tax avoidance. Empirical evidence shows that the results of the analysis of firm size have no significant effect on tax avoidance. As for Profitability, Corporate Governance, Corporate Social Responsibility have an influence on tax avoidance. The benefit of this research is to add to the literature related to Tax Avoidance issues and to support previous research. Keywords: Tax Avoidance, Profitability, Corporate Governance, Corporate Social Responsibility and Company Size.]]>
<![CDATA[Effect of Economic Value Added, Market Value Added, Earning per Share and Net Profit Margin on Stock Returns in Metal Companies Listed on the Indonesia Stock Exchange ]]>
<![CDATA[Silvia Handayani]]>;
<![CDATA[Sriyono Sriyono]]>
<![CDATA[ Academia Open Vol 5 (2021): December ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Sidoarjo ]]>
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DOI: 10.21070/acopen.5.2021.1797
<![CDATA[This study aims to determine the effect of Economic Value Added (EVA), Market Value Added (MVA), Earning Per Share (EPS) and Net Profit Margin (NPM) on Stock Returns in metal sub-sector companies listed on the Indonesia Stock Exchange (IDX). . The research method uses a quantitative approach. Data analysis used a regression model with Eviews 9 software. The sample of this study was 49 metal sub-sector companies listed on the IDX in 2013-2019. The results showed that Economic Value Added, Market Value Added, Earning Per Share, and Net Profit Margin together had no effect on stock returns. Partially Economic Value Added has no effect on stock returns, Market Value Added has a significant and positive effect on stock returns, Earning Per Share has no effect on stock returns, and Net Profit Margin has no effect on stock returns.]]>
<![CDATA[Implementation of Internal Control in the Accounting Information System of Credit and Cash Sales at PT Wings Surya in Surabaya ]]>
<![CDATA[Laila Rahayu Lestari]]>;
<![CDATA[Eny Maryanti]]>
<![CDATA[ Academia Open Vol 5 (2021): December ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Sidoarjo ]]>
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DOI: 10.21070/acopen.5.2021.1808
<![CDATA[In the current industrial era, there is a lot of emerging competition in technology and information. The increase in information causes the growth of technology to be faster. This study aims to determine whether the application of internal control accounting information systems for credit and cash sales at PT Wings Surya in Surabaya is in accordance with the theory. This research method uses descriptive method. The data collection used were interviews, observations, documentation, and literature studies. The credit and cash sales accounting information system implemented at PT Wings Surya has used a computerized system well. Namely by using the SmartOpr system and SAP System. The results of the study show that the internal control of the credit and cash sales accounting information system at PT Wings Surya in Surabaya is in practice in accordance with existing theory.]]>
<![CDATA[Analysis of Tax Awareness By Modernizing the Taxation System With Compliance Paying Taxes During a Pandemic ]]>
<![CDATA[Esty Safira Hediati]]>;
<![CDATA[Santi Rahma Dewi]]>
<![CDATA[ Academia Open Vol 5 (2021): December ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Sidoarjo ]]>
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DOI: 10.21070/acopen.5.2021.1893
<![CDATA[Taxes are one of the major sources of revenue for the State and also an important source of funds for national financing. This study aims to describe and analyze taxpayer awareness of tax compliance. And To describe and analyze the modernization of the taxation system for tax compliance. This research uses qualitative research. The object of research is PT Sadana Combinatama Sidoarjo Expedition Service, the type of data is qualitative data, data sources are obtained from interviews, observations and documentation, data analysis using Miles and Hubermen theory includes data reduction, data presentation, and verification. The results of this study PT. Sadana Sidoarjo Branch has a good awareness of obligations as corporate taxpayers, by having a TIN, business license and carrying out tax obligations in accordance with applicable regulations and Modernization of the new tax system can be carried out by companies using eSPT. This is also intended so that tax payments and reporting can be carried out. practically and efficiently paying tax compliance]]>
<![CDATA[Analysis of the Influence of Tourism Product Attributes, Prices and Promotions on Tourist Visiting Decisions at Pintu Langit Prigen Pasuruan Tourism Object ]]>
<![CDATA[Miranda Oqtaviani]]>;
<![CDATA[As'at Rizal]]>
<![CDATA[ Academia Open Vol 5 (2021): December ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Sidoarjo ]]>
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DOI: 10.21070/acopen.5.2021.1902
<![CDATA[This study aims to determine the effect of tourism product attributes, prices and promotions on the decision to visit tourists at the Pintu Langit Prigen Pasuruan tourist attraction. This research includes quantitative research with data collection techniques, namely by distributing questionnaires to 100 respondents who are visitors to the Prigen Pasuruan Gate tour. The analytical technique used in this research is multiple linear regression analysis using SPSS (Statistical Program for Social Science) version 18 for windows. The results of this study prove that the attribute variable of tourism products affects the decision to visit, the price variable affects the decision to visit, the promotion variable affects the decision to visit tourists at the Pintu Langit tourist attraction, Prigen Pasuruan.]]>
<![CDATA[The Effect of Tax Knowledge, Quality of Fiscal Service, and Implementation of Taxpayer E-Filling on Taxpayer Compliance ]]>
<![CDATA[Zia Vawzia Lazul Varis]]>;
<![CDATA[Herman Ernandi]]>
<![CDATA[ Academia Open Vol 5 (2021): December ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Sidoarjo ]]>
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DOI: 10.21070/acopen.5.2021.2000
<![CDATA[Tax compliance is an attitude of submission or obedience in which the taxpayer fulfills all obligations and exercises rights in taxation. This study aims to examine what are the factors that influence taxpayer compliance by using the variables of tax knowledge, quality of tax service, and the application of taxpayer e-filing. Collecting data in this study using a questionnaire. The regression model used in this study is a multiple linear regression model with the help of the SPSS program. The research sample was selected using a simple random sampling method as many as 50 taxpayers. The results showed that only the tax knowledge factor and the quality of tax service quality had a positive and significant effect on taxpayer compliance, while the e-filling implementation factor had a negative and insignificant effect on taxpayer compliance.]]>
