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Academia Open

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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 162 Documents

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Search results for , issue "Vol 7 (2022): December" : 162 Documents clear

Stock Prices and Financial Indicators in the Food and Beverage Industry Purdiyani Purdiyani; Nurasik Nurasik
Academia Open Vol 7 (2022): December
Publisher : Universitas Muhammadiyah Sidoarjo

This study investigates the influence of key financial indicators, namely Earnings Per Share (EPS), Debt to Equity Ratio (DER), and Price Earning Ratio (PER), on stock prices within the Food and Beverage industry listed on the Indonesia Stock Exchange (IDX) from 2016 to 2019. The research population comprised all Food and Beverage companies listed on the IDX during the specified period. By employing a partial t test analysis using SPSS version 25, a sample of 68 Consumer Goods Industry sector companies was selected, consisting of 17 Food and Beverage sector companies. The findings reveal that EPS significantly affects stock prices in Food and Beverage companies on the IDX. Conversely, DER does not demonstrate a significant impact, whereas PER exhibits a significant influence on stock prices. These results shed light on the financial factors that drive stock prices in the Food and Beverage industry and provide valuable insights for investors, practitioners, and policymakers alike. Highlights: Earnings Per Share (EPS) significantly influences stock prices in the Food and Beverage industry. Debt to Equity Ratio (DER) does not have a significant impact on stock prices in the sector. Price Earning Ratio (PER) exhibits a significant effect on stock prices in Food and Beverage companies. Keywords: Earnings Per Share, Debt to Equity Ratio, Price Earning Ratio, Stock Prices, Food and Beverage Industry.

Transformational leadership, Personality, and Job Satisfactionin shaping Organizational Citizenship Behavior Fidy Famerta; Rifdah Abadiyah
Academia Open Vol 7 (2022): December
Publisher : Universitas Muhammadiyah Sidoarjo

This study aims to determine the effect of Transformational Leadership (X1), Personality (X2) and Job Satisfaction (X3) on Organizational Citizenship Behavior (Y). In this study using quantitative methods, namely research methods in the form of numbers and analysis using statistics. The sample for this study was 132 employees. In this sampling technique using non-probability sampling technique. The results of this study indicate that Transformational Leadership partially positive effect on Organizational Citizenship Behavior, Personality partially positive effect on Organizational Citizenship Behavior, Job Satisfaction partially positive effect on Organizational Citizenship Behavior. Highlights: Transformational Leadership positively influences Organizational Citizenship Behavior. Personality has a positive impact on Organizational Citizenship Behavior. Job Satisfaction is associated with increased Organizational Citizenship Behavior. Keywords: Transformational Leadership, Personality, Job Satisfaction, Organizational Citizenship Behavior.

Accounting Systems and Human Resources: Enhancing Financial Timeliness and BOS Disbursements Perdana Juliartha Gunansya; Fityan Izza Noor Abidin
Academia Open Vol 7 (2022): December
Publisher : Universitas Muhammadiyah Sidoarjo

This study discusses the application of accounting information systems and the quality of human resources in realizing the timeliness of financial reporting and disbursement of BOS funds 2020. The purpose of this study is to find out how the implementation of accounting information systems and the quality of human resources in realizing the timeliness of financial reporting and disbursement BOS Fund. This study uses a qualitative research method with a phenomenological approach where data collection is obtained from interviews and observations. The data analysis technique used in this research is data reduction, data reduction is done by collecting important information and then the data is grouped according to topic so that it can provide a clearer picture and make it easier to collect data. The results showed that the research subjects had implemented the system determined by the government and improved the quality of human resources in order to have the confidence, skills and experience in order to realize the proper reporting of BOS funds so that the disbursement of BOS funds could also be carried out properly. Keywords - Accounting Information Systems, Human Resources, Timeliness of Reporting, Disbursement of BOS Funds. Highlights: The study focuses on the implementation of accounting information systems and the quality of human resources in achieving timely financial reporting and disbursement of BOS funds. The qualitative research method with a phenomenological approach is used, involving interviews and observations for data collection. Data analysis technique includes data reduction, which involves collecting important information and grouping it by topic for a clearer understanding and easier data collection. Keywords: Accounting Information Systems, Human Resources, Timeliness of Reporting, Disbursement of BOS Funds, Qualitative Research Method

Mutual Fund Performance: Impact of Stock Market, Interest Rates, and Inflation. Puspita Dwi Aryadi; Wisnu Panggah Setyono
Academia Open Vol 7 (2022): December
Publisher : Universitas Muhammadiyah Sidoarjo

This quantitative study investigates the relationship between the Composite Stock Price Index (JCI), interest rates, inflation, and the performance of equity mutual funds listed on the Indonesia Stock Exchange (IDX) during the 2017-2020 period. Secondary data from various literature sources, official websites, and company reports were utilized. Multiple linear regression analysis was employed to analyze the data. The findings reveal that both JCI and interest rates significantly influence the performance of stock mutual funds, whereas inflation exhibits a negative but statistically insignificant effect. Moreover, when considered together, JCI, interest rates, and inflation collectively impact the performance of equity funds. These outcomes highlight the importance of considering macroeconomic factors, specifically the stock market and interest rate dynamics, in assessing and managing the performance of equity mutual funds. Highlights: Stock market and interest rates significantly impact equity mutual fund performance. Inflation has a negative but statistically insignificant effect on mutual fund performance. Considering macroeconomic factors is crucial for assessing and managing equity mutual fund performance. Keywords: Stock Market Performance, Interest Rates, Inflation, Equity Mutual Funds, Indonesia Stock Exchange (IDX).

Examining Participatory Leadership, Incentives, Loyalty, and Employee Performance Angga Putra; Lilik Indayani
Academia Open Vol 7 (2022): December
Publisher : Universitas Muhammadiyah Sidoarjo

This study aimed to examine the influence of participatory leadership style, incentives, and loyalty on employee performance within the marketing department of a retail company in Sidoarjo, Indonesia. Employing a quantitative approach, the study involved 56 employees as respondents. Multiple linear regression analysis was conducted, and hypothesis testing was performed using simultaneous tests, partial tests, multiple correlation coefficient tests, and coefficient tests, facilitated by the SPSS program. The findings revealed that participatory leadership style, incentives, and loyalty collectively had a significant impact on employee performance. Additionally, partial effects of participatory leadership style, incentives, and loyalty were found to significantly influence employee performance. These results emphasize the importance of fostering participatory leadership, providing appropriate incentives, and nurturing employee loyalty to enhance performance within organizations. The implications of these findings for practitioners and researchers are discussed, highlighting the need for effective leadership and incentive systems to optimize employee performance. Highlights: The study examines the impact of participatory leadership, incentives, and loyalty on employee performance. The findings demonstrate the significant influence of participatory leadership, incentives, and loyalty on employee performance. Effective leadership, appropriate incentives, and fostering loyalty are essential for optimizing employee performance. Keywords: Participatory leadership, Incentives, Loyalty, Employee performance, Quantitative analysis

Financial Decisions and Firm Value in the Food and Beverage Industry Umi Khabibah; Imelda Dian Rahmawati
Academia Open Vol 7 (2022): December
Publisher : Universitas Muhammadiyah Sidoarjo

This study investigates the relationship between dividend policy, debt policy, managerial ownership, and firm value in the food and beverage companies listed on the Indonesia Stock Exchange from 2016 to 2019. The purposive sampling method was employed, and a total of 13 companies were included in the analysis. Secondary data was collected and analyzed using multiple linear regression. The findings reveal that dividend policy, debt policy, and managerial ownership significantly affect firm value in the food and beverage sector. Specifically, the study highlights that dividend policy, debt policy, and managerial ownership have positive effects on firm value. These findings contribute to the understanding of financial decision-making in the food and beverage industry, providing valuable insights for managers, investors, and policymakers seeking to enhance firm value and financial performance. Highlights: Dividend policy's impact: The study establishes a significant relationship between dividend policy and firm value in the food and beverage sector. Debt policy's influence: The research reveals the effect of debt policy on company value, providing insights into financial decision-making in the industry. Managerial ownership's significance: The study highlights the importance of managerial ownership and its impact on firm value in food and beverage companies. Keywords: Dividend policy, Debt policy, Managerial ownership, Firm value, Food and beverage sector.

Understanding Introductory Accounting: Locus, Emotion, Learning, and Interest Nexus Dwi Auliyah; Sigit Hermawan
Academia Open Vol 7 (2022): December
Publisher : Universitas Muhammadiyah Sidoarjo

This study investigates the influence of locus of control, emotional intelligence, and the learning process on the understanding of introductory accounting courses, while also exploring the moderating role of interest in learning. A nonprobability purposive sampling method was employed to gather responses from 131 accounting students enrolled in the fourth semester of 2019 at Muhammadiyah University of Sidoarjo. The collected data was analyzed using a data quality test and Moderated Analysis Regression (MRA) with SPSS version 18 for Windows. The findings reveal that locus of control, emotional intelligence, and the learning process positively and significantly affect the understanding of introductory accounting courses. However, interest in learning was found to have no moderating effect on the influence of locus of control or emotional intelligence, while it did moderate the influence of the learning process. These findings contribute to the understanding of the factors impacting the comprehension of introductory accounting courses, emphasizing the importance of locus of control, emotional intelligence, and the learning process, as well as the role of interest in learning in the educational context. Highlights: The study examines the impact of locus of control, emotional intelligence, and the learning process on understanding introductory accounting courses. It investigates whether interest in learning moderates the relationship between these factors and comprehension of the subject. The findings highlight the significance of locus of control, emotional intelligence, and the learning process in enhancing the understanding of introductory accounting courses, emphasizing the role of interest in learning as a moderator. Keywords: Locus of Control, Emotional Intelligence, Learning Process, Interest in Learning, Introductory Accounting Courses.

Fintech Adoption for SME Development: Perceived Usefulness and Ease of Use Fitriah Sukandar; Sigit Hermawan
Academia Open Vol 7 (2022): December
Publisher : Universitas Muhammadiyah Sidoarjo

This study examines the impact of perceived usefulness and ease of use on the adoption of financial technology (fintech) for the advancement of small and medium enterprises (SMEs) in Sidoarjo. Employing a purposive sampling technique, data was collected from 100 respondents using primary sources. Multiple linear regression analysis was conducted with SPSS 25 to analyze the data. The findings reveal that perceived usefulness significantly influences fintech adoption, while the perception of ease of use also plays a significant role. These results underscore the importance of enhancing the perceived value and ease of utilization of fintech solutions in promoting their adoption among SMEs. The study's implications emphasize the need for policymakers, financial institutions, and technology providers to focus on designing user-friendly fintech platforms and enhancing their perceived value to foster SME development and growth. Highlights: Fintech adoption drives SME development: This study examines the impact of perceived usefulness and ease of use on the adoption of financial technology (fintech) by small and medium enterprises (SMEs). It explores how fintech adoption can contribute to the growth and development of SMEs. Perceived usefulness influences fintech adoption: The findings indicate that SMEs are more likely to adopt fintech when they perceive it as beneficial. Understanding the perceived usefulness of fintech solutions is crucial for encouraging their adoption and potential benefits for SMEs. Ease of use facilitates fintech adoption: The study reveals that the perception of ease of use has a positive impact on fintech adoption. Enhancing the user-friendliness of fintech solutions can play a significant role in increasing their adoption rates among SMEs, enabling them to leverage the benefits of digital financial services. Keywords: Fintech adoption, SME development, Perceived usefulness, Ease of use, Sidoarjo

Boosting MSME Taxpayer Compliance: E-Billing, E-Filing, and Reduced Tax Rates in Intako Ika Ayu Damayanti; Herman Ernandi
Academia Open Vol 7 (2022): December
Publisher : Universitas Muhammadiyah Sidoarjo

This study investigates the influence of the E-Billing system, E-Filing system, and reduced final income tax rates on the compliance behavior of MSME taxpayers in the Intako region. The study employs a purposive sampling technique with a sample size of 100 respondents. Primary data is analyzed using Multiple Linear Regression in SPSS 25. The findings reveal that the implementation of the E-Billing and E-Filing systems as well as the decrease in final income tax rates significantly affect taxpayer compliance. This research contributes to the understanding of how technological advancements and tax policy changes can impact taxpayer behavior. The implications of the study suggest that governments and tax authorities should consider leveraging electronic systems and implementing tax rate reductions to enhance compliance among MSME taxpayers, leading to improved tax collection efficiency and overall revenue generation. Highlights: The study examines the impact of implementing the E-Billing System, E-Filing System, and reduced tax rates on the compliance behavior of MSME taxpayers. Findings indicate that the implementation of these systems and the decrease in tax rates significantly influence taxpayer compliance. The research highlights the potential benefits of leveraging electronic systems and implementing tax rate reductions to enhance compliance among MSME taxpayers and improve overall revenue generation. Keywords: MSME Taxpayers, E-Billing System, E-Filing System, Decreased Tax Rates, Compliance.

Unlocking Employee Performance: The Nexus of Innovation Culture, Creativity Value, and Job Satisfaction Vivi Nurhaliza; Rifdah Abadiyah, SE., M.S.M., CHCM
Academia Open Vol 7 (2022): December
Publisher : Universitas Muhammadiyah Sidoarjo

This study aims to investigate the influence of Innovation Culture and Creativity Value on Employee Performance, with Job Satisfaction as an intervening variable. A quantitative approach was employed, utilizing a probability sampling method with a simple random sampling technique to collect data from 171 employees at a leading organization. Data was collected through interviews and questionnaires, and analyzed using Partial Least Square (PLS) 3.0. The results demonstrate that both Innovation Culture and Creativity Value have a significant positive impact on Employee Performance, while Job Satisfaction plays a crucial mediating role in enhancing Employee Performance. These findings provide valuable insights for organizations seeking to foster innovation, creativity, and job satisfaction to optimize employee performance and overall organizational success. Highlights: Innovation Culture and Creativity Value positively impact Employee Performance: This study confirms that fostering an innovation culture and valuing creativity within an organization significantly enhance employee performance. Job Satisfaction mediates the relationship between Innovation Culture, Creativity Value, and Employee Performance: The findings highlight the pivotal role of job satisfaction as an intervening variable, indicating that satisfied employees are more likely to exhibit improved performance. Practical implications for organizations: The results provide practical insights for organizations to prioritize innovation, creativity, and job satisfaction as strategic drivers for optimizing employee performance and achieving overall organizational success. Keywords: Innovation Culture, Creativity Value, Job Satisfaction, Employee Performance, Quantitative Analysis

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Mochammad Tanzil Multazam

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Jawa timur

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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

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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