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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 151 Documents

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Search results for , issue "Vol 8 No 1 (2023): June" : 151 Documents clear

Tax Avoidance Dynamics in Automotive: Sales, Age, Profit, Size Insights Fitria Risky; Herman Ernandi
Academia Open Vol 8 No 1 (2023): June
Publisher : Universitas Muhammadiyah Sidoarjo

This study investigates the determinants of tax avoidance in the automotive industry, focusing on the influence of sales growth, company age, profitability, and company size. Utilizing a purposive sampling method, a sample of nine automotive companies listed on the stock exchange during the 2015-2018 period was analyzed through secondary data analysis employing Multiple Linear Regression. The results indicate that both sales growth and company age exert a significant impact on tax avoidance in automotive companies. Additionally, profitability demonstrates a partial effect on tax avoidance, while company size also influences tax avoidance within the sector. These findings enhance our comprehension of the factors influencing tax avoidance behavior, offering valuable implications for policymakers, regulators, and stakeholders in promoting tax compliance and transparency within the automotive industry. Highlights: Significant factors: The study identifies sales growth, company age, profitability, and company size as key determinants of tax avoidance behavior in automotive companies. Implications for policymakers: The findings offer valuable insights for policymakers and regulators in enhancing tax compliance and transparency within the automotive industry. Importance of understanding tax avoidance: The study contributes to our understanding of the factors influencing tax avoidance behavior, shedding light on the dynamics within the automotive sector and aiding stakeholders in developing strategies to address tax avoidance effectively. Keywords: Tax avoidance, Automotive industry, Sales growth, Company age, Profitability, Company size.

Income Tax Rates and Earnings Management in Indonesian Consumer Goods Mai Widyastuti; Herman Ernadi
Academia Open Vol 8 No 1 (2023): June
Publisher : Universitas Muhammadiyah Sidoarjo

This study investigates the influence of changes in corporate income tax rates, tax planning, and company size on earnings management in the consumer goods industry in Indonesia. A purposive sampling method is adopted, including a sample of 16 consumer goods industrial companies listed on the Indonesia Stock Exchange from 2015 to 2019. Secondary data analysis is conducted using SPSS 23. The findings reveal that changes in corporate income tax rates have a negative and significant impact on earnings management. However, tax planning does not show a significant effect on earnings management, and firm size does not exert a significant influence on earnings management. These results contribute to the understanding of factors influencing earnings management practices in the consumer goods industry and have implications for regulatory authorities and stakeholders in enhancing transparency and financial reporting quality. The findings highlight the importance of considering corporate income tax rates as a significant determinant of earnings management practices in the consumer goods industry in Indonesia, thereby providing valuable insights for policymakers, researchers, and professionals in the field of accounting and finance. Highlights: Changes in corporate income tax rates have a significant negative impact on earnings management in the consumer goods industry. Tax planning does not significantly affect earnings management in the consumer goods industry. Firm size does not exert a significant influence on earnings management in the consumer goods industry. Keywords: corporate income tax rates, earnings management, consumer goods industry, Indonesia, financial reporting quality.

Accountability Boost: Internet Reporting and Good Governance in Action Devy Rahmawati; Sarwenda Biduri
Academia Open Vol 8 No 1 (2023): June
Publisher : Universitas Muhammadiyah Sidoarjo

This research examines the implementation of Internet Financial Reporting (IFR) and Good Corporate Governance (GCG) as means to enhance accountability in an organization. Employing qualitative approaches and naturalistic paradigms, this study investigates the application of IFR and the adherence to GCG principles at LAZ Rumah Zakat, a charitable organization. The research employs library research techniques for data collection, analysis, and conclusion drawing. The results reveal a commendable level of internet reporting on the organization's website and a satisfactory implementation of the five principles of GCG at Rumah Zakat. These findings highlight the potential of IFR and GCG in improving accountability and have implications for organizations worldwide seeking to enhance their financial reporting practices and governance mechanisms. Highlights: Implementation of Internet Financial Reporting (IFR): Analyzing the effectiveness of IFR in enhancing accountability. Good Corporate Governance (GCG) Principles: Assessing the adherence to GCG principles and their impact on accountability. Qualitative Analysis: Utilizing a qualitative approach to examine the implementation of IFR and GCG and their implications for LAZ Rumah Zakat. Keywords: Accountability, Internet Financial Reporting, Good Corporate Governance, Qualitative Analysis, LAZ Rumah Zakat.

Comparison Between High-Tech and Non-High-Tech Sharia Companies in Indonesia Sil Avin Arlaili; Imelda Dian Rahmawati
Academia Open Vol 8 No 1 (2023): June
Publisher : Universitas Muhammadiyah Sidoarjo

This study aims to examine and determine the significant difference between the internet financial reporting index of Islamic companies in the high-tech and non- high-tech categories in companies listed on the IDX JII Index in 2014-2018. This research method uses quantitative methods, using all data from the Indonesia Stock Exchange, especially Islamic companies listed on the IDX JII Index. Sampling companies use purposive sampling method and analysis of IFR components, calculate the IFR value, classify the type of company and the T Different test (Independent Samples Test). The results of this study indicate that high-tech and non-high-tech companies have a significant value of 0.025 > 0.05, meaning that there is a significant difference between companies in the high-tech and non-high-tech categories in Islamic companies listed on the JII Index. BEI 2014-2018. Highlights: Significance of the study: The study aims to determine the significant difference in the internet financial reporting index between high-tech and non-high-tech Islamic companies listed on the IDX JII Index. This highlights the importance of understanding the online reporting practices of different types of companies in the Islamic finance sector. Methodology: The study employs quantitative methods, utilizing data from the Indonesia Stock Exchange and applying the independent samples t-test to analyze the internet financial reporting components and calculate the index value. The purposive sampling method is used to select the companies for the study, ensuring a representative sample. Findings: The research findings indicate a significant difference (p-value of 0.025) between high-tech and non-high-tech Islamic companies in terms of their internet financial reporting index. This suggests that the level of online reporting varies between the two categories, emphasizing the need for tailored approaches in assessing and improving internet financial reporting practices. Keywords: Internet financial reporting index, Islamic companies, High-tech and non-high-tech categories, IDX JII Index, Quantitative methods

Work Factors, Employee Performance, and Job Satisfaction in Manufacturing Hafidz Rizal Ahmad; Misti Hariasih
Academia Open Vol 8 No 1 (2023): June
Publisher : Universitas Muhammadiyah Sidoarjo

This quantitative research study aims to investigate the influence of work-related factors on employee performance and job satisfaction within a manufacturing organization. The research objectives encompass exploring the effects of work motivation, work environment, and workload on employee performance, as well as their influence on job satisfaction. The study employed a systematic approach, with a sample of 350 employees from the production department of the organization. Data collection was conducted through questionnaires, and the validity of the data was assessed using Path Analysis. The results reveal that work motivation positively affects performance, along with the significant impacts of work environment and workload on performance. Furthermore, work motivation, work environment, and workload all have direct effects on job satisfaction. The findings also suggest that performance acts as an intervening variable, mediating the relationship between motivation, work environment, workload, and job satisfaction. The implications of this study provide valuable insights for organizations seeking to enhance employee performance and job satisfaction through targeted interventions in work-related factors. Highlights: Work motivation positively influences employee performance and job satisfaction. The work environment and workload significantly impact employee performance and job satisfaction. Employee performance acts as a mediating variable, linking work-related factors to job satisfaction. Keywords: work-related factors, employee performance, job satisfaction, manufacturing organization, targeted interventions

Optimizing Management Decisions: Special Order Pricing in MSMEs Arum Ambarsari; Wisnu Panggah Setiyono
Academia Open Vol 8 No 1 (2023): June
Publisher : Universitas Muhammadiyah Sidoarjo

This study employs a descriptive quantitative research approach to analyze and test the application of the Analysis of Differential Costs in management decision making regarding the acceptance or rejection of special order prices in MSMEs. Data was collected through interviews and questionnaires, and the analysis focused on the differential costs incurred by Kedai Vivi, a representative MSME, in relation to alternative products. The results of the analysis indicated that accepting special orders in November 2021 yielded a profit of Rp. 1,119,800 for Kedai Vivi, while rejecting the special order would result in a profit of only Rp. 915,790. The findings highlight a positive differential profit, indicating that the differential cost was lower than the selling price set by MSME Kedai Vivi. This study provides valuable insights into the effective utilization of differential cost analysis in supporting management decision making within MSMEs, with implications for enhancing profitability and competitiveness in the global market. Highlights: Differential cost analysis: Examining the differences in costs associated with alternative products or decisions, enabling informed management decision making. Special order pricing: Investigating the impact of accepting or rejecting special orders on profitability, considering factors such as selling price and differential costs. MSMEs and profitability: Exploring the implications of effective cost analysis and decision making for small and medium-sized enterprises, enhancing their profitability and competitiveness. Keywords: Differential costs, Management decision making, Special order pricing, MSMEs, Profitability analysis

Financial Metrics and Property Stock Returns: Evidence from Indonesia Mochammad Efendi; Sriyono Sriyono
Academia Open Vol 8 No 1 (2023): June
Publisher : Universitas Muhammadiyah Sidoarjo

This quantitative study examines the influence of Market Value Added, Economic Value Added, Earnings Per Share, and Operating Cash Flow on property stock returns in the Indonesian stock exchange. The research focuses on a sample of 27 property companies for the period 2017-2020, selected from a population of 54 companies. Multiple regression analysis using Eviews version 9 is employed as the analytical method. The findings indicate that Market Value Added, Economic Value Added, and Earnings Per Share do not significantly affect stock returns. However, Operating Cash Flow demonstrates a significant impact on stock returns. Additionally, when considered together, Market Value Added, Economic Value Added, Earnings Per Share, and Operating Cash Flow collectively exhibit a significant influence on property stock returns. This study provides valuable insights for investors, analysts, and policymakers in understanding the determinants of stock returns in the property sector, offering implications for decision-making and investment strategies in the Indonesian stock market. Highlights: Financial metrics: Investigating the impact of Market Value Added, Economic Value Added, Earnings Per Share, and Operating Cash Flow on property stock returns. Stock return determinants: Analyzing the significance of these financial metrics in influencing the returns of property stocks. Market implications: Providing insights for investors and policymakers regarding the role of financial metrics in predicting and understanding property stock returns. Keywords: Market Value Added, Economic Value Added, Earnings Per Share, Operating Cash Flow, property stock returns

New Student Interest: Price, Promotion, and School Image in Vocational High School Dea Ayu Tisna; Mas Oetarjo
Academia Open Vol 8 No 1 (2023): June
Publisher : Universitas Muhammadiyah Sidoarjo

This quantitative study aims to examine the impact of price, promotion, and school image on the interest of new students at a private vocational high school in Sidoarjo, East Java. The research utilized a saturated sampling technique, encompassing all 42 new students who registered at the school. IBM SPSS V. 25 software was employed for data analysis, including classical assumption tests, multiple linear regression analysis, t-tests, multiple correlation coefficient tests, and the coefficient of determination. The findings reveal that price, promotion, and school image all significantly influence the interest of new students at the vocational high school. This study provides valuable insights for educational institutions in understanding the factors that affect new student interest, guiding their efforts to attract and retain students. Highlights: Factors influencing new student interest: Examining the impact of price, promotion, and school image on the interest of new students. School choice determinants: Analyzing the significance of these factors in shaping the decision-making process of new students. Implications for educational institutions: Providing insights for private vocational high schools in attracting and retaining new students through effective pricing strategies, promotional activities, and cultivating a positive school image. Keywords: price, promotion, school image, new student interest, private vocational high school

Purchase Decision Factors: Men's Biore Cleanser for Business Students Raden Dicky Anugrah Pamungkas; Lilik Indayani
Academia Open Vol 8 No 1 (2023): June
Publisher : Universitas Muhammadiyah Sidoarjo

This quantitative research study aims to investigate the factors influencing the purchase decisions of Men's Biore Facial Cleanser among students from the Faculty of Business, Law, and Social Sciences in Sidoarjo. Through the use of a questionnaire-based survey distributed to 100 consumers, the study employed multiple linear regression analysis to examine the influence of product quality, price, and brand image on purchasing decisions. The results revealed that product quality, price, and brand image individually had a significant impact on the purchase decisions. Moreover, when considered together, these factors collectively played a significant role in influencing the purchasing decisions of the students. These findings provide valuable insights for marketers and can guide their strategies to effectively target and engage with the student population in relation to Men's Biore Facial Cleanser. Highlights: The study explores the factors influencing purchase decisions among business students. Product quality, price, and brand image significantly impact the purchasing decisions. Insights from this research can guide marketers in targeting and engaging with business students. Keywords: Purchase decisions, Product quality, Price, Brand image, Business students

Exploring Vespa Motorcycle Purchasing: Brand Image, Features, and Emotional Desire Basysyar Hasna; Lilik Indayani
Academia Open Vol 8 No 1 (2023): June
Publisher : Universitas Muhammadiyah Sidoarjo

This study aims to investigate the impact of brand image, features, and emotional desire on the purchase of Vespa motorcycles in Sidoarjo City, using a descriptive research design and quantitative methodology. A probability sampling technique was employed, and data were collected through questionnaires distributed to 97 Vespa motorcycle consumers. The obtained data were analyzed using multiple linear regression in SPSS version 22 for Windows. The results of validity and reliability tests indicated that all variables and questions were valid and reliable. The findings revealed that brand image, features, and emotional desire had a positive and significant influence on purchasing decisions. Thus, the study highlights the importance of these factors in shaping consumer behavior when purchasing Vespa motorcycles. These results have significant implications for marketers and businesses in enhancing their brand strategies and product features to attract and retain customers in the motorcycle market. Highlights: Brand image, features, and emotional desire significantly influence purchase decisions of Vespa motorcycles in Sidoarjo City. Quantitative study using probability sampling technique and questionnaire distribution to 97 Vespa motorcycle consumers. Findings have implications for marketers to enhance brand strategies and product features for attracting and retaining customers in the motorcycle market. Keywords: Brand Image, Features, Emotional Desire, Purchase Decision, Vespa Motorcycles.

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Mochammad Tanzil Multazam

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Jawa timur

INDONESIA

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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

Abstract

Abstract

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