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<![CDATA[Ensuring Consistent Application of SOP for E-KTP Population Administration Services in Sidoarjo Regency ]]>
<![CDATA[Ayu Purbasari]]>;
<![CDATA[Lailul Mursyidah]]>
<![CDATA[ Academia Open Vol 7 (2022): December ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Sidoarjo ]]>
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DOI: 10.21070/acopen.7.2022.3358
<![CDATA[This study aims to identify and analyze the application of population administration service SOPs for making E-KTP in Candi District. This research is a qualitative descriptive study using purposive sampling technique. In this study, the informant was the head of the public service section as key informants, sub-district staff and the community as informants. Data collection techniques by observation, interviews and documentation. Analyzing techniques of data collection, data reduction, data presentation, drawing conclusions. The results of research in the field of implementing SOPs for population administration services for making E-KTP in Candi District are consistently carried out by service officers to the community as service recipients that carry out the appropriate SOP. Commitment that the awareness of service personnel is running, continuous improvement of SOPs every year. The application of SOPs is not binding, but is carried out properly and is flexible. All important elements in the implementation of SOPs that are carried out All officers who run SOPs are in accordance with and never violate the SOPs that are made and mutually agreed upon, Good documentation. The existence of supporting and inhibiting factors in the implementation of SOPs. Highlights: Consistent application of SOPs: The research findings indicate that the implementation of SOPs for population administration services in Candi District is consistently carried out by service officers, ensuring the appropriate procedures are followed. Commitment to continuous improvement: The study highlights the commitment of service personnel in continuously improving SOPs for population administration services, reflecting their awareness and dedication to providing quality service. Supporting and inhibiting factors: The research identifies the presence of both supporting and inhibiting factors in the implementation of SOPs, emphasizing the importance of understanding and addressing these factors to ensure effective service delivery. Keywords: population administration, E-KTP, SOPs, Candi District, qualitative descriptive study]]>
<![CDATA[Driving Performance: Motivation, Facilities, and Safety in the Workplace ]]>
<![CDATA[Tanti Krisnaningsih]]>;
<![CDATA[Misti Hariasih]]>
<![CDATA[ Academia Open Vol 7 (2022): December ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Sidoarjo ]]>
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DOI: 10.21070/acopen.7.2022.3389
<![CDATA[This quantitative research study investigates the influence of motivation, work facilities, and occupational safety and health on employee performance at the Tulangan Sidoarjo District Office. Employing a saturated sampling technique, data was collected from 49 employees serving as respondents. The findings reveal that motivation, work facilities, and occupational safety and health each have a positive and partially significant impact on employee performance. Furthermore, when examined collectively, these factors exhibit a significant and positive influence on employee performance. These results underscore the importance of fostering motivation, providing adequate work facilities, and ensuring occupational safety and health measures to enhance employee performance. This research contributes to the existing body of knowledge in the field of organizational behavior and provides valuable implications for organizations seeking to optimize their employees' performance. Highlights: Motivation positively influences employee performance. Adequate work facilities contribute to improved employee performance. Ensuring occupational safety and health positively impacts employee performance. Keywords: Employee performance, Motivation, Work facilities, Occupational safety and health.]]>
<![CDATA[Goods Sector Analysis: Firm Value Impacted by Tax Strategies and Institutional Ownership ]]>
<![CDATA[Rachmad Dwi Wicaksono]]>;
<![CDATA[Heman Ernandi]]>
<![CDATA[ Academia Open Vol 7 (2022): December ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Sidoarjo ]]>
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DOI: 10.21070/acopen.7.2022.3398
<![CDATA[This study investigates the impact of tax planning, tax avoidance, and earnings management on firm value, with a focus on the moderating role of institutional ownership. The research is based on a sample of 75 Indonesian companies from the Goods Industry Sector, covering the period from 2017 to 2019. Purposive sampling was employed to select the sample of 25 companies each year. The secondary data was processed using SmartPLS and analyzed using Structural Equation Modeling. The findings reveal that tax planning and tax avoidance do not significantly influence firm value when moderated by institutional ownership. However, earnings management exhibits a significant relationship with firm value when moderated by institutional ownership. These results contribute to the understanding of the interplay between tax-related practices, firm value, and the influence of institutional ownership in the context of the Goods Industry Sector. The implications of these findings provide valuable insights for policymakers, regulators, and managers aiming to enhance the value of companies within this sector. Highlights: The impact of tax strategies: The study examines the effects of tax planning, tax avoidance, and earnings management on firm value in the goods industry sector. It explores how these strategies influence the financial performance of companies. The role of institutional ownership: The research investigates the moderating role of institutional ownership in the relationship between tax-related practices and firm value. It highlights the influence of institutional investors on company performance and decision-making. Implications for firm value: The findings provide valuable insights for policymakers, regulators, and managers in the goods industry sector. The study offers implications for enhancing firm value through effective tax planning, minimizing tax avoidance, and addressing the role of institutional ownership in driving financial performance. Keywords: Tax planning, Tax avoidance, Earnings management, Institutional ownership, Goods industry sector]]>
<![CDATA[Cultivating Nurse Competence: The Power of Culture, Sharing, and Motivation ]]>
<![CDATA[Fahmi Achmadan]]>;
<![CDATA[Rifdah Abadiyah]]>
<![CDATA[ Academia Open Vol 7 (2022): December ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Sidoarjo ]]>
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DOI: 10.21070/acopen.7.2022.3401
<![CDATA[This quantitative research study investigates the influence of organizational culture, knowledge sharing, and intrinsic motivation on the competence of outpatient clinic nurses at a Type B hospital located in Sidoarjo, Indonesia. A total of 44 respondents participated by completing questionnaires. Multiple linear regression analysis using SPSS version 22 for Windows was employed to analyze the collected data. The results reveal that organizational culture does not significantly impact competence, whereas knowledge sharing and intrinsic motivation positively affect the competence of outpatient clinic nurses. These findings provide valuable insights for healthcare organizations aiming to enhance nurse competence and emphasize the importance of fostering knowledge sharing and intrinsic motivation among nurses. Highlights: Organizational culture: Influence on nurse competence Knowledge sharing: Enhancing nurse competence through collaboration Intrinsic motivation: Fueling nurse competence and performance Keywords: competence, organizational culture, knowledge sharing, intrinsic motivation, outpatient clinic nurses]]>
<![CDATA[Unveiling Employee Fraud in Banking: Understanding the Influential Factors ]]>
<![CDATA[Mei Rahmawati]]>;
<![CDATA[Imelda Dian Rahmawati]]>
<![CDATA[ Academia Open Vol 7 (2022): December ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Sidoarjo ]]>
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DOI: 10.21070/acopen.7.2022.3402
<![CDATA[This quantitative study examines the impact of pressure, opportunity, rationalization, and ability on fraudulent behavior among banking employees. Using a descriptive approach, the research collected data through questionnaires to analyze the development of employee fraud within the banking sector. The results reveal that pressure, rationalization, and ability have a significant partial effect on employee fraud, while opportunity does not exhibit any influence. These findings shed light on the complex dynamics of employee fraud in the banking industry and have implications for improving fraud prevention strategies. Highlights: Understanding employee fraud: This study delves into the complex dynamics and underlying factors that contribute to fraudulent behavior among banking employees. Influential factors: The research examines the impact of pressure, opportunity, rationalization, and ability on employee fraud within the banking sector. Unveiling the truth: By exploring these influential factors, this study aims to shed light on employee fraud and provide insights for developing effective prevention and detection measures in the banking industry. Keywords: Employee fraud, banking, influential factors, understanding, uncovering.]]>
<![CDATA[Maximizing Productivity: HR Competence, EI, Work Ethic, and Motivation ]]>
<![CDATA[Sigit Dwi Subandi]]>;
<![CDATA[Hasan Ubaidillah]]>
<![CDATA[ Academia Open Vol 7 (2022): December ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Sidoarjo ]]>
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DOI: 10.21070/acopen.7.2022.3412
<![CDATA[This quantitative study investigated the impact of HR competence, emotional intelligence, and work ethic on work productivity, with motivation serving as an intervening variable. The research was conducted among employees of a production division in a manufacturing company. Data from a sample of 60 employees were collected through interviews and questionnaires and analyzed using Structural Equation Modeling (SEM) PLS. The findings revealed that HR competence, emotional intelligence, and work ethic significantly and positively influenced both productivity and motivation. Furthermore, motivation had a significant positive effect on productivity. Notably, emotional intelligence exhibited a significant positive effect on productivity when mediated by motivation. However, the study found no significant influence of competence and work ethic on productivity when motivation acted as an intervening variable. These results highlight the importance of fostering emotional intelligence and motivation to enhance employee productivity in the workplace, suggesting potential implications for organizational practices and management strategies. Highlights: The study examines the impact of HR competence, emotional intelligence, and work ethic on work productivity. Motivation is explored as a catalyst in enhancing productivity among employees. The findings highlight the significance of emotional intelligence and motivation in improving workplace productivity. Keywords: Workforce Potential, HR Competence, Emotional Intelligence, Work Ethic, Motivation]]>
<![CDATA[Work-Family Conflict, Environment, Stress, and Employee Burnout in Hospitality ]]>
<![CDATA[Tegar Bagas Oktavian Haidar]]>;
<![CDATA[Rifdah Abadiyah]]>
<![CDATA[ Academia Open Vol 7 (2022): December ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Sidoarjo ]]>
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DOI: 10.21070/acopen.7.2022.3414
<![CDATA[This research investigates the relationship between work-family conflict, work environment, work stress, and employee burnout in the context of High Point Apartment Surabaya. The study aims to explore the extent to which these factors contribute to burnout among employees. A quantitative research approach was employed, utilizing a questionnaire-based survey. The sample comprised 40 employees from High Point Apartment Surabaya, and data analysis was conducted using SPSS statistical software version 2.5.0. The findings reveal that work-family conflict, work environment, and work stress significantly influence employee burnout. These results emphasize the importance of addressing these factors to mitigate burnout and enhance employee well-being in the hospitality industry. This study contributes to the existing literature on burnout by shedding light on its underlying causes in the specific context of High Point Apartment Surabaya, offering implications for organizations and providing valuable insights for researchers in the field of occupational health and psychology. Highlights: Work-family conflict: Investigating the influence of conflicts between work and family responsibilities on employee burnout in the hospitality sector. Work environment: Examining the impact of the work environment on employee burnout in the context of High Point Apartment Surabaya. Work stress: Assessing the significance of work-related stressors in contributing to employee burnout among hospitality professionals. Keywords: Employee burnout, Work-family conflict, Work environment, Work stress, Hospitality sector.]]>
<![CDATA[SAK-ETAP's Impact on Financial Reports in Batik SMEs, Sidoarjo Regency ]]>
<![CDATA[Fibriani Awalia Ramadhani]]>;
<![CDATA[Sigit Hermawan]]>
<![CDATA[ Academia Open Vol 7 (2022): December ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Sidoarjo ]]>
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DOI: 10.21070/acopen.7.2022.3422
<![CDATA[The problem that is often faced by SMEs is the lack of knowledge in making financial reports due to a lack of knowledge about accounting science. In addition, SMEs have limited time in making financial reports. Therefore, SMEs need to know the financial statements based on SAK ETAP. So that they can record business transactions with financial statements. Starting from journals, ledgers, income statements and balance sheets. The purpose of this study was to find out how the implementation of accounting based on SAK-ETAP on the quality of financial reports in small and medium-sized Batik Tulis in Sidoarjo. The object of this research is UKM Batik Tulis Jetis Sidoarjo. Researchers conducted observations and interviews with batik SME actors to identify the financial statements of SMEs. Test the validity of the data using a triangulation test. Technical analysis of the data uses four stages, namely data collection, data extraction, data display, and conclusion drawing. Based on interviews with SMEs making batik in Sidoarjo, no one has yet implemented SAK ETAP for their business financial records. On average they only record transactions that occur, without making financial statements. Highlights: Lack of accounting knowledge: SMEs face challenges in making financial reports due to a lack of understanding of accounting principles. Limited time: SMEs often struggle to allocate sufficient time for creating financial reports amidst their other business responsibilities. Implementation gap: The research highlights that the SMEs in the batik industry in Sidoarjo have not yet adopted SAK ETAP for their financial records, focusing only on recording transactions without producing comprehensive financial statements. Keywords: SMEs, financial reports, SAK ETAP, batik industry]]>
<![CDATA[Mitigating Tax Avoidance: Independent Commissioners, Audit Committees, and CSR in Manufacturing ]]>
<![CDATA[Rohmatus Sakdiyah]]>;
<![CDATA[Wisnu Panggah Setiyono]]>
<![CDATA[ Academia Open Vol 7 (2022): December ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Sidoarjo ]]>
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DOI: 10.21070/acopen.7.2022.3424
<![CDATA[This quantitative study examines the effect of independent commissioners, audit committees, and Corporate Social Responsibility (CSR) on tax avoidance in the goods and consumption sub-sector of manufacturing companies listed on the Indonesia Stock Exchange from 2016 to 2020. Purposive sampling was employed, resulting in a sample of 21 companies. Secondary data from financial reports were collected and analyzed using descriptive statistics and panel data analysis. The findings reveal that independent commissioners and audit committees do not significantly influence tax avoidance. However, CSR activities have a significant impact on reducing tax avoidance. Furthermore, when considered collectively, independent commissioners, audit committees, and CSR practices exhibit a joint effect on tax avoidance. These findings contribute to the existing literature on corporate governance and taxation, highlighting the role of CSR as a potential tool to mitigate tax avoidance practices in the manufacturing sector. Highlights: The study examines the impact of independent commissioners, audit committees, and CSR on tax avoidance in manufacturing companies. Findings reveal that CSR practices have a significant effect in reducing tax avoidance. The joint influence of independent commissioners, audit committees, and CSR on tax avoidance is also explored. Keywords: tax avoidance, independent commissioners, audit committees, Corporate Social Responsibility (CSR), manufacturing companies]]>
<![CDATA[Financial Attitude and Personality Impact on Street Vendor's Financial Behavior ]]>
<![CDATA[Aprilina Indah]]>;
<![CDATA[Misti Hariasih]]>
<![CDATA[ Academia Open Vol 7 (2022): December ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Sidoarjo ]]>
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DOI: 10.21070/acopen.7.2022.3427
<![CDATA[This quantitative research aimed to investigate the impact of financial knowledge, financial attitudes, and personality on financial management behavior among street vendors in Sidoarjo. The study utilized a saturated sampling technique, gathering responses from 90 fruit street vendors in Taman Pinang Indah, Sidoarjo Regency. The research variables included financial knowledge (X1), financial attitude (X2), personality (X3), and financial management behavior (y). Primary data was collected using a Likert scale questionnaire, which underwent validity and reliability tests. The study revealed that financial knowledge demonstrated a negative relationship and had no significant influence on financial management behavior. Conversely, financial attitude exhibited a positive relationship and significantly impacted financial management behavior. Additionally, personality exhibited a positive relationship and a significant effect on financial management behavior. These findings contribute to our understanding of the factors shaping financial behavior among street vendors, thereby offering valuable implications for financial education programs and interventions. Highlights: Financial attitude and personality influence financial management behavior among street vendors. This quantitative study explores the relationship between financial attitude, personality, and financial management behavior. The findings provide valuable insights for improving financial education programs for street vendors. Keywords: financial attitude, personality, financial management behavior, street vendors, quantitative study.]]>
