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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

Factors Affecting Profit Persistence Fibrianti Khoirunnisa’; Eny Maryanti
Academia Open Vol 7 (2022): December
Publisher : Universitas Muhammadiyah Sidoarjo

This study aims to determine the factors that influence earnings persistence in G0-Public BUMN companies listed on the Indonesian stock exchange for the 2017-2019 period. This study uses quantitative research with secondary data as a data source. The population of this study is the G0-Public BUMN companies listed on the Indonesia Stock Exchange for the 2017-2019 period, totaling 20 companies. Based on purposive sampling criteria obtained 16 companies that meet the research criteria. This study uses data analysis testing software SPSS (Statistical Package for Social Science) version 23. The results showed that operating cash flow, debt level, firm size, cash flow volatility, sales volatility had an effect on earnings persistence. Highlights: Earnings persistence in G0-Public BUMN companies: This study focuses on understanding the factors that influence the stability and consistency of earnings in government-owned public companies listed on the Indonesian stock exchange. Factors affecting earnings persistence: The study identifies several key factors that have an impact on earnings persistence, including operating cash flow, debt level, firm size, cash flow volatility, and sales volatility. Quantitative research and data analysis: The study adopts a quantitative research approach using secondary data obtained from the Indonesian stock exchange. Data analysis is performed using SPSS software to determine the relationships between the identified factors and earnings persistence. Keywords: earnings persistence, G0-Public BUMN companies, Indonesian stock exchange, quantitative research, SPSS.

Exploring Factors Influencing Purchase Decisions: A Case Study of a Rapidly Growing Bakery Devan Kertajasa; Rita Ambarwati Sukmono
Academia Open Vol 7 (2022): December
Publisher : Universitas Muhammadiyah Sidoarjo

This research examines the influence of brand image, brand trust, product quality, and price on the purchase decisions of consumers in a rapidly growing bakery, Kampoeng Roti Tropodo, Sidoarjo. A quantitative research approach was employed, utilizing a questionnaire-based survey conducted with 100 consumers of Kampoeng Roti in Tropodo, Sidoarjo. The Likert scale was used to measure the variables, and multiple linear regression analysis was performed using IBM Statistical Package for the Social Sciences (SPSS) version 24. The findings reveal that brand image, brand trust, product quality, and price individually exert a significant influence on the purchase decisions. Moreover, when considered collectively, these factors have a significant impact on purchase decisions. The implications of these results highlight the importance of managing brand image, building trust, maintaining product quality, and pricing strategies to enhance purchase decisions for businesses operating in the competitive bakery market. Highlights: The study examines the impact of brand image, brand trust, product quality, and price on purchase decisions in a rapidly growing bakery. Each factor individually influences the purchase decisions of consumers in the bakery industry. When considered together, brand image, brand trust, product quality, and price significantly affect purchase decisions, emphasizing the importance of these factors in bakery marketing strategies. Keywords: Brand Image, Brand Trust, Product Quality, Price, Purchase Decisions

Store Atmosphere, Product Range, and Sale Promotions: Influencing Consumer Purchase Decisions at Hero Supermarket Sabnatia Fanani; Lilik Indayani
Academia Open Vol 7 (2022): December
Publisher : Universitas Muhammadiyah Sidoarjo

This research aimed to investigate the influence of store atmosphere, product range, and sale promotions on consumer purchase decisions at Hero Supermarket in Sidoarjo. A quantitative approach was employed, utilizing a non-probability purposive sampling method to collect data from all consumers of Hero Supermarket. The study employed multiple linear regression analysis using SPSS version 25 for Windows. The results revealed that store atmosphere, product range, and sale promotions significantly affect consumer purchase decisions at Hero Supermarket. These findings provide valuable insights into the factors influencing consumer behavior in the retail industry, thereby assisting marketers and managers in developing effective strategies to enhance customer satisfaction and drive sales. Highlights: Store atmosphere significantly influences consumer purchase decisions. A wide range of products enhances consumer buying behavior. Sale promotions play a crucial role in shaping consumer purchasing choices. Keywords: Store Atmosphere, Product Range, Sale Promotions, Consumer Purchase Decisions, Hero Supermarket

Financial Factors and Dividend Policy: Influencing Stock Prices La'ikotun Nahdiyah; Imelda Dian Rahmawati
Academia Open Vol 7 (2022): December
Publisher : Universitas Muhammadiyah Sidoarjo

This study investigates the relationship between liquidity, leverage, profitability, firm size, and stock prices, with dividend policy acting as a mediating variable. A purposive sampling method was employed, selecting 10 banking companies listed on the IDX during the period 2016-2019. Secondary data was utilized, and the PLS (Partial Least Square) 3.2 analysis method was applied. The findings reveal significant effects of liquidity, leverage, profitability, and firm size on stock prices. Furthermore, liquidity, leverage, and profitability exerted an influence on dividend policy, which in turn affected stock prices. Dividend policy was found to mediate the relationships between liquidity, leverage, profitability, firm size, and stock prices. These results contribute to the understanding of how various financial factors and dividend policy interplay in shaping stock prices. The findings have important implications for investors, financial managers, and policymakers in making informed decisions regarding stock market investments and dividend policy strategies. Highlights: The study examines the impact of liquidity, leverage, profitability, and firm size on stock prices. Dividend policy is analyzed as a mediating variable in the relationship between financial factors and stock prices. The findings demonstrate significant effects of liquidity, leverage, profitability, and firm size on stock prices, with dividend policy playing a crucial role in mediating these relationships. Keywords: Liquidity, Leverage, Profitability, Firm Size, Dividend Policy

Tax Strategies in Manufacturing: Profitability, Capital, and Inventory Impact Muflikhatul Asrofiyah; Herman Ernandi
Academia Open Vol 7 (2022): December
Publisher : Universitas Muhammadiyah Sidoarjo

This study examines the impact of profitability, capital intensity, and inventory intensity on tax avoidance and tax planning in the manufacturing sector, specifically focusing on industrial and consumer goods companies listed on the Indonesia Stock Exchange during the 2017-2019 period. The research employs quantitative methods and utilizes primary data, collected based on predetermined criteria, for statistical analysis. The sample consists of 42 purposively selected companies from a population of 123 manufacturing firms. Multiple linear regression analysis using SPSS version 25 is employed to analyze the data. The findings reveal that profitability and capital intensity do not significantly influence tax avoidance, while inventory intensity does. Similarly, profitability and capital intensity do not significantly affect tax planning, whereas inventory intensity does. These results highlight the importance of inventory management and provide insights for manufacturing companies in formulating effective tax strategies to enhance financial performance and compliance with tax regulations. Highlights: The study investigates the impact of profitability, capital intensity, and inventory intensity on tax avoidance and tax planning in the manufacturing sector. Multiple linear regression analysis using SPSS version 25 is employed for statistical analysis. The findings reveal that inventory intensity has a significant effect on both tax avoidance and tax planning, while profitability and capital intensity do not demonstrate significant influences on either. Keywords: Tax Avoidance, Tax Planning, Profitability, Capital Intensity, Inventory Intensity

Profitability and Liquidity Impact on Dividend Payout Ratio: Evidence from Indonesian Consumer Goods Industry Siti Dwi Septiyani Rinatun; Drs. Nurasik, MM Nurasik
Academia Open Vol 7 (2022): December
Publisher : Universitas Muhammadiyah Sidoarjo

This study aims to examine the relationship between profitability and liquidity with the dividend payout ratio (DPR) in the Consumer Good Industry on the Indonesia Stock Exchange during the period of 2017-2019. The research employed purposive sampling, resulting in a sample of 45 companies over the three-year period. Using secondary data, the variables were analyzed using SPSS version 25 and tested using partial t-tests. The findings reveal that the DPR during 2017-2019 is positively influenced by the return on equity (ROE) and return on assets (ROA), as well as the current ratio (CR). However, the quick ratio (QR) was found to have no significant impact on the DPR. These results contribute to the understanding of the factors influencing dividend policy in the Consumer Good Industry, providing valuable insights for investors, managers, and policymakers. Highlights: Profitability and Liquidity: Explore the influence of profitability and liquidity on the dividend payout ratio in the Consumer Goods Industry of Indonesia. Dividend Payout Ratio: Investigate the relationship between financial performance indicators, such as ROE and ROA, and the distribution of dividends by companies. Consumer Goods Industry: Focus on companies operating in the Consumer Goods Industry listed on the Indonesia Stock Exchange and analyze their dividend policies. Keywords: Profitability, Liquidity, Dividend Payout Ratio, Consumer Goods Industry, Indonesia

Driving Firm Value: CSR, Abnormal Return, Trading Volume, and Profitability in Conventional Banking Muhammad Fadhil Mahdyanta; Wisnu P. Setiyono
Academia Open Vol 7 (2022): December
Publisher : Universitas Muhammadiyah Sidoarjo

This study investigates the influence of Corporate Social Responsibility (CSR), Abnormal Return (AR), Trading Volume Activity (TVA), and Profitability on Firm Value in Conventional Banking Companies listed on the IDX for the 2015-2019 period. Employing purposive sampling, a sample of 13 pharmaceutical companies was selected. Secondary data was collected and analyzed using Eviews 10. The findings reveal that CSR, AR, TVA, and Profitability significantly affect Firm Value in Conventional Banking Companies. Additionally, the combined effect of these factors on Firm Value was observed. The implications of this study underscore the importance of incorporating CSR initiatives, managing abnormal returns, monitoring trading volume activity, and enhancing profitability to enhance firm value in the banking sector. These findings provide valuable insights for policymakers, practitioners, and scholars seeking to maximize firm value in the global banking industry. Highlights: Firm Value drivers: This study examines the impact of key factors, including CSR, abnormal return, trading volume activity, and profitability, on firm value in conventional banking companies listed on the IDX. Empirical evidence: The results indicate significant effects of CSR, abnormal return, trading volume activity, and profitability on firm value, providing valuable insights for maximizing firm value in the banking sector. Practical implications: Policymakers, practitioners, and scholars can utilize these findings to enhance firm value by incorporating CSR initiatives, managing abnormal returns, monitoring trading volume activity, and improving profitability in conventional banking. Keywords: Firm Value, CSR, Abnormal Return, Trading Volume Activity, Profitability

Factors Affecting Income Smoothing in Manufacturing Companies Listed on the IDX (2016-2019 Period) Arifcha Nelly; Heri Widodo
Academia Open Vol 7 (2022): December
Publisher : Universitas Muhammadiyah Sidoarjo

This study aims to determine the Factors Affecting Income Smoothing (Study on Food and Beverage Companies Listed on the Indonesia Stock Exchange 2016-2019). The sampling method used is purposive sampling method. The number of companies that were sampled in this study were 13 Food and Beverages Listed on the IDX for the 2016-2019 period. The data used is secondary data. The data analysis method used in this research is Multiple Linear Regression. The results of this study indicate that company size has an effect on income smoothing in food and beverage companies listed on the Indonesia stock exchange in 2016-2019. Profitability Affects Income Smoothing in Food and Beverage Companies Listed on the Indonesia Stock Exchange in 2016-2019. Debt Ratio Affects Income Smoothing in Food and Beverage Companies Listed on the Indonesia Stock Exchange in 2016-2019. Taxes have an effect on Income Smoothing in Food and Beverage Companies Listed on the Indonesia Stock Exchange in 2016-2019. Highlights: The study examines income smoothing in food and beverage companies listed on the Indonesia Stock Exchange from 2016 to 2019 using secondary data. Company size, profitability, debt ratio, and taxes are identified as factors affecting income smoothing in the studied companies. Multiple Linear Regression is employed as the data analysis method to analyze the relationships between the variables and income smoothing. Keywords: Income smoothing, Food and beverage companies, Indonesia Stock Exchange, Company size, Profitability

Nexus of Service Quality, Advertising, Trust, and Customer Satisfaction Fauziah Noralia; Lilik Indayani
Academia Open Vol 7 (2022): December
Publisher : Universitas Muhammadiyah Sidoarjo

This research investigates the influence of service quality, advertising, and trust on customer satisfaction in the context of the financial services industry. The study adopts a quantitative approach, employing multiple linear regression analysis to examine the relationships among the variables. A sample of 100 respondents, who were members of a prominent finance company, participated in the study. The findings reveal that service quality, advertising, and trust significantly impact customer satisfaction. The outcomes of this study underscore the importance of these factors in shaping customer perceptions and highlight the significance of effective service provision, advertising strategies, and trust-building initiatives for enhancing customer satisfaction in the financial services sector. These results contribute to the existing body of knowledge and hold implications for financial institutions aiming to improve customer satisfaction and loyalty. Highlights: The study examines the impact of service quality, advertising, and trust on customer satisfaction in the financing industry. Multiple linear regression analysis is used to analyze the relationships among the variables. The findings emphasize the significance of effective service provision, advertising strategies, and trust-building initiatives for enhancing customer satisfaction in financing companies. Keywords: Service Quality, Advertising, Trust, Customer Satisfaction, Financing Companies.

Optimizing Employee Performance: Communication, Competence, and Job Fit Muhammad Fatchul Huda; Rifdah Abadiyah
Academia Open Vol 7 (2022): December
Publisher : Universitas Muhammadiyah Sidoarjo

This quantitative study investigates the relationship between effective communication, competence, and employee performance, with person-job fit as an intervening variable in a government organization. The research sample comprised 85 employees from the Department of Public Works and Water Resources Development in Sidoarjo. A path analysis technique using Smart-PLS software was employed to analyze the data collected through questionnaires, interviews, and observations. The results highlight the significant positive effects of effective communication and competence on person-job fit, which in turn positively influences employee performance. The findings of this study have implications for organizations seeking to improve employee performance through targeted interventions in communication strategies, competency development, and job-person alignment. Highlights: Effective communication and competence positively impact employee performance. Person-job fit acts as an important intervening variable in the relationship between communication, competence, and employee performance. The findings have implications for organizations aiming to enhance employee performance through targeted interventions in communication strategies, competency development, and job-person alignment. Keywords: Employee performance, Effective communication, Competence, Person-job fit, Government organization.

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Home Page

OAI Link

Editorial Team

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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

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