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<![CDATA[The Influence of Good Corporate Governance, Corporate Social Responsibility and Free Cash Floe on Financial Performance and Company Value ]]>
<![CDATA[Rizqi Silviati]]>;
<![CDATA[Hadiah Fitriyah]]>
<![CDATA[ Academia Open Vol 5 (2021): December ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Sidoarjo ]]>
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DOI: 10.21070/acopen.5.2021.2061
<![CDATA[Financial performance is the company's ability to manage and control its resources, which is reflected in the financial statements proxied by ROA. Firm value is the level of success of the company in developing the company which is reflected in the share price proxied by PBV. The purpose of this study was to analyze the effect of the independence of the board of commissioners, audit committee, corporate social responsibility and free cash flow on financial performance and firm value. In this study, the population used is a food and beverage sub-sector manufacturing company listed on the Indonesia Stock Exchange in 2014 – 2018 with a total sample of 11 companies. The results of this study show that the results of the independence of the board of commissioners and the audit committee have no significant effect on financial performance, while Corporate Social Responsibility and free cash flow have a significant effect on financial performance. Meanwhile, the independence of the board of commissioners and corporate social responsibility have a significant effect on firm value, while the audit committee and free cash flow have no effect on firm value.]]>
<![CDATA[The Effect of Intellectual Capital Disclosure on the Cost of Equity in Islamic Banking ]]>
<![CDATA[Rini Pradianingsih]]>;
<![CDATA[Imelda Dian Rahmawati]]>
<![CDATA[ Academia Open Vol 5 (2021): December ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Sidoarjo ]]>
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DOI: 10.21070/acopen.5.2021.2165
<![CDATA[The purpose of this study is to determine the effect of disclosure of intellectual capital in which there are variables of human capital, structural capital, and relational capital on the cost of equity in Islamic banking. The population determined in the study includes all Islamic banking companies registered with Bank Indonesia for the 2017-2019 period. The technique used for sampling in this research is purposive sampling technique. The types of data used in this study are earnings per share (EPS), book value per share (BVPS), stock prices and company disclosures regarding intellectual capital contained in the annual reports of Islamic banking. Sources of data obtained from the official website of each Islamic banking company. Data collection techniques were carried out using the documentation method. The data analysis technique used multiple regression analysis using a statistical tool in the form of SPSS version 25. The results of the study stated that human capital had no effect on the cost of equity, while structural capital and relational capital had an effect on the cost of equity.]]>
<![CDATA[Analysis of Revenue Accounting Information Systems at PT. Pusaka Sunny Jaya ]]>
<![CDATA[Ferry Prima Wicaksana]]>;
<![CDATA[Heri Widodo]]>
<![CDATA[ Academia Open Vol 5 (2021): December ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Sidoarjo ]]>
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DOI: 10.21070/acopen.5.2021.2198
<![CDATA[This study aims to analyze the income accounting information system that has been applied at PT. Sunny Jaya's heritage is in accordance with the theory of accounting information systems which in the future can be used as material for improving company systems. The method used in this research is descriptive method. Data collection methods used are observation, interviews, and documentation. The data analysis technique used is to analyze the income accounting information system at PT. Sunny Jaya's heirloom. Accounting information system at PT. In practice, the Sunny Jaya heritage has been going well because each part has been managed by each staff so that there is very little cheating that can be done. The use of the system in the company here as a whole has helped to meet reporting needs so that reports and inputs can be updated, besides that the use of programs/systems has provided good internal control.]]>
<![CDATA[Optimization of Inventory Costs Using the Continuous Review System (CRS) Method in Controlling the Need for Raw Materials for the Crimean Industry ]]>
<![CDATA[Varid Jainuri]]>;
<![CDATA[Tedjo Sukmono]]>
<![CDATA[ Academia Open Vol 5 (2021): December ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Sidoarjo ]]>
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DOI: 10.21070/acopen.5.2021.2205
<![CDATA[Forecasting is an estimate of something that has not happened or will happen in the future. Determination of the policies implemented by the company resulted in more costs for storage costs, resulting in wastage of costs and reduced company profits due to the accumulation of capital in the form of raw materials that had not been produced. This study describes the planning and control of sodium caseinate inventory. Of the many inventory control planning methods, the continuous review system model is used to determine the optimal number of orders and when orders are made. The total cost of inventory based on average usage in 2018 to 2020 is IDR 252,323,882,141.00 per year. The results showed that the continuous review system lost sales inventory control model has a minimum total inventory cost of Rp. 251,641,850,991.00 per year with an optimal number of orders.]]>
<![CDATA[Service Quality, Taxpayer Awareness and Effectiveness of the Samsat Drive Thru System on Motor Vehicle Taxpayer Compliance in Sidoarjo Regency during the Covid-19 Pandemic ]]>
<![CDATA[Savila Rahmahwati]]>;
<![CDATA[Santi Rahma Dewi]]>
<![CDATA[ Academia Open Vol 5 (2021): December ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Sidoarjo ]]>
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DOI: 10.21070/acopen.5.2021.2266
<![CDATA[This study aims to determine Service Quality, Taxpayer Awareness, and Effectiveness of the Samsat Drive Thru System on Motor Vehicle Taxpayer Compliance in Sidoarjo Regency during the Covid-19 Pandemic. This study uses primary data, namely questionnaires distributed to 154 respondents using purposive sampling. The population used was students of the Accounting Study Program at Muhammadiyah Sidoarjo University in the 2017 and 2018 batches. The data analysis techniques used were descriptive statistical analysis, validity test, reliability test, multiple linear regression analysis, coefficient of determination test and t test using SPSS v.25 in data processing. The results of this study indicate that during the Covid-19 pandemic in Sidoarjo Regency, service quality had a significant effect on motor vehicle taxpayer compliance, taxpayer awareness had a significant effect on motor vehicle taxpayer compliance, and the effectiveness of the Samsat Drive Thru system had no effect on vehicle taxpayer compliance. motorized. This study aims to determine Service Quality, Taxpayer Awareness, and Effectiveness of the Samsat Drive Thru System on Motor Vehicle Taxpayer Compliance in Sidoarjo Regency during the Covid-19 Pandemic.]]>
<![CDATA[Influence of Independent Board Commissioner, Institutional Ownership, and Audit Committee on Tax Avoidance ]]>
<![CDATA[Khoiriyah Ma'rufah]]>;
<![CDATA[Santi Rahma Dewi]]>
<![CDATA[ Academia Open Vol 5 (2021): December ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Sidoarjo ]]>
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DOI: 10.21070/acopen.5.2021.2277
<![CDATA[This study aims to determine the effect of the Independent Board Commissioner, Institutional Ownership and Audit Committee on Tax Avoidance. This study uses quantitative research methods using statistical techniques by processing existing data to prove the proposed research hypothesis. In this case, the object of research is a mining company listed on the Indonesia Stock Exchange during the 2015-2019 period. Purposive sampling method for determining the sample with a population of 39 companies and a sample of 11 companies. The analytical method used is multiple regression analysis with SPSS version 25 program. Partially, the results show that the independent board commissioner and audit committee have no effect on tax avoidance. Meanwhile, institutional ownership has an effect on tax avoidance.]]>
<![CDATA[Effect of Sales Growth, Profitability and Company Size on Tax Avoidance with Institutional Ownership as Moderating Variable ]]>
<![CDATA[Putri Puji Utami]]>;
<![CDATA[Herman Ernandi]]>
<![CDATA[ Academia Open Vol 5 (2021): December ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Sidoarjo ]]>
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DOI: 10.21070/acopen.5.2021.2285
<![CDATA[This study aims to examine the effect of sales growth, profitability, and firm size on tax avoidance with institutional ownership as a moderating variable. This study consists of three independent variables, namely sales growth (X1), profitability (X2), and firm size (X3) with the dependent variable being tax avoidance (Y), and the moderating variable, namely institutional ownership (Z). This study uses 20 samples of manufacturing companies in the consumer goods sector during 2017-2019 using the purposive sampling method with data obtained from the annual reports of manufacturing companies in the consumer goods sector listed on the Indonesia Stock Exchange. The data analysis technique used multiple linear analysis on the SPSS 18 application and moderated regression analysis (MRA). The results of this study are sales growth moderated by institutional ownership has no significant effect on tax avoidance, profitability moderated by institutional ownership has no significant effect on tax avoidance and firm size moderated by institutional ownership has a significant effect on tax avoidance.]]>
<![CDATA[Accounting Treatment of Defective Products at MSMEs in Sidoarjo ]]>
<![CDATA[Inta Rifana]]>;
<![CDATA[Santi Rahma Dewi]]>
<![CDATA[ Academia Open Vol 5 (2021): December ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Sidoarjo ]]>
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DOI: 10.21070/acopen.5.2021.2322
<![CDATA[The main purpose of establishing a business is to earn profits and have a quality product. Companies usually experience problems in the production process, one of which is getting products that do not meet production quality standards, such as obtaining defective products. The purpose of this study is to find out how the accounting treatment of defective products is applied by MSMEs in Sidoarjo and to find out how the impact of defective products on the cost of production of MSMEs in Sidoarjo. This type of research uses a qualitative descriptive approach. The data used are primary data and secondary data with data collection techniques namely observation, interviews, literature study and documentation. This research was conducted by surveying the research location and then conducting interviews and analyzing company data in the form of reports on raw material purchases, sales report data, goods production data for January 2021, product unit price report data, product report data for both defective products and defective product data on January 2021, the cost of production.]]>
<![CDATA[Financial Accountability in the Micro, Small and Medium Enterprises Sector During the Covid-19 Pandemic ]]>
<![CDATA[Mayang Novita Sari]]>;
<![CDATA[Sarwenda Biduri]]>;
<![CDATA[Sigit Hermawan]]>
<![CDATA[ Academia Open Vol 5 (2021): December ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Sidoarjo ]]>
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DOI: 10.21070/acopen.5.2021.2329
<![CDATA[This study aims to find out how financial accountability is in the Micro, Small and Medium Enterprises sector during the Covid-19 Pandemic. This research was conducted on 4 MSMEs located in Wunut village, Porong district, Sidoarjo regency. The four MSMEs that are used as objects in this research are Bags and Wallets MSMEs where each of these MSMEs has produced quite a lot of goods every day. In addition to selling local products that are quite attractive to buy, these MSMEs have also been running their business for a long time. There are even some of these MSMEs which are hereditary. However, MSMEs in Wunut village are run without any accounting activity in it. Some of the MSMEs that have been interviewed by researchers admit that they have not implemented financial accountability in the business they run. This study seeks to understand the form of financial accountability carried out by the MSME sector during the Covid-19 pandemic. This research was conducted using a qualitative method using an interpretive paradigm. The results of research on financial accountability in the MSME sector are mostly not standardized and are in the form of single entry accounting.]]>
<![CDATA[The Influence of Infrastructure, Work Environment, Discipline and Motivation in Improving the Performance of Junior High School Teachers ]]>
<![CDATA[Aliwarno Aliwarno]]>;
<![CDATA[Wisnu Panggah Setiyono]]>
<![CDATA[ Academia Open Vol 5 (2021): December ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Sidoarjo ]]>
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DOI: 10.21070/acopen.5.2021.2336
<![CDATA[This Research Aims To Determine The Effect Of Infrastructure, Work Environment, Discipline, And Motivation In Improving Teacher Performance At SMP Muhammadiyah 5 Tulangan. The hypothesis in this study is that there is an effect of infrastructure, work environment, discipline, and motivation in improving teacher performance partially and simultaneously. To Test This Hypothesis, Data Hypothesis Tool Is Used In The Form Of Multiple Linear Regression. This research design uses the method of collecting sample data through questionnaires. The sample is all teachers of SMP Muhammadiyah 5 Reinforcement. The Data Collected Then Analyzed With Multiple Regression Analysis Using SPSS Version 21. The Sampling Technique In This Research Is Census. The Research Results Obtained Based On The Validity And Reliability Test Show All Questions On The Questionnaire Are Valid And Reliable. The F test results show that the independent variable has a simultaneous effect on the dependent variable. The T test shows that there is a partial effect between infrastructure, work environment, discipline, and motivation on performance. The results of the determination test state that the variables of infrastructure, work environment, discipline, and motivation have a significant and positive effect on improving teacher performance at SMP Muhammadiyah 5 Reinforcement.]]>
