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Academia Open
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 230 Documents
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Search results for , issue "Vol. 10 No. 2 (2025): December" : 230 Documents clear
Corporate Environmental Responsibility and Female Directors as Drivers of Firm Profitability Maryati, Sri; Pratiwi, Trie Sartika; Mandasari, Lisa
Academia Open Vol. 10 No. 2 (2025): December
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/acopen.10.2025.12747

Abstract

General background: The growing global concern for gender equality and environmental sustainability has encouraged companies to integrate inclusivity and ecological responsibility into their governance systems. Specific background: In Indonesia, the roles of female directors and corporate environmental responsibility engagement (CERE) are increasingly recognized as essential to strengthening corporate performance, yet their simultaneous influence remains insufficiently studied. Knowledge gap: Previous research has produced inconsistent results on how managerial ownership, gender diversity, and environmental engagement affect profitability, particularly in manufacturing firms. Aims: This study investigates the effects of CERE, managerial ownership structure, and the presence of female directors on firm performance among manufacturing companies listed on the Indonesia Stock Exchange for the period 2021–2023. Results: Using a quantitative method with Warp PLS and 243 firm-year observations, the findings indicate that both CERE and the presence of female directors significantly improve profitability, whereas managerial ownership structure shows no significant effect. Novelty: The study offers new insight by demonstrating that environmental responsibility and gender diversity jointly enhance performance regardless of ownership concentration. Implications: The results highlight the strategic importance of empowering women in leadership and implementing sustainable environmental practices to improve corporate outcomes in emerging markets. Highlights: Female directors and CERE significantly enhance firm profitability. Managerial ownership structure shows no significant effect on performance. Integrating gender diversity and environmental responsibility strengthens sustainable corporate growth. Keywords: Environmental Responsibility, Female Directors, Ownership, Profitability, Sustainability
Optimizing Banking Operations Through Integrated Management Information Systems Anniyati, Husna
Academia Open Vol. 10 No. 2 (2025): December
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/acopen.10.2025.12753

Abstract

Background (General): Management Information Systems (MIS) have become an essential component in modern organizations, particularly in the financial sector, where accurate and timely information is critical for decision-making and operational control. The banking industry, as one of the most data-driven sectors, relies heavily on MIS to ensure efficiency, security, and competitiveness. Background (Specific): In many banking institutions, challenges such as data redundancy, system inefficiency, and fragmented communication between departments still hinder optimal operations. These issues reduce productivity and limit the ability of banks to respond quickly to market dynamics and customer needs. Knowledge Gap: Although previous studies have highlighted the importance of information systems in banking, few have examined how MIS specifically contributes to integrating operational processes, improving managerial decision-making, and enhancing customer satisfaction within a dynamic digital environment. Aim: This study aims to analyze the role and impact of Management Information Systems in supporting operational effectiveness, improving coordination, and strengthening strategic management in banking operations. Results: The analysis reveals that effective implementation of MIS significantly improves operational accuracy, risk management, and service quality. Banks with well-integrated MIS systems demonstrate higher efficiency in transaction processing, faster decision-making, and greater transparency in financial reporting. Novelty: Unlike earlier studies that focus solely on technological aspects, this research emphasizes the holistic role of MIS in connecting human, technological, and managerial dimensions within banking institutions. Implications: The findings suggest that Management Information Systems serve as a vital foundation for banks to achieve sustainable performance and adaptability in the face of rapid digital transformation. Strengthening MIS infrastructure and human capacity can further enhance innovation and competitiveness in the banking industry. Highlights: MIS enhances operational efficiency and decision-making in banking. Integrated systems improve coordination, risk control, and service quality. Continuous investment in technology and human resources strengthens competitiveness. Keywords: Management Information Systems, Banking Operations, Efficiency, Decision-Making, Digital Transformation
Stakeholder Pressure and Ownership Structure on Sustainability Report Disclosure : Tekanan Pemangku Kepentingan dan Struktur Kepemilikan terhadap Pengungkapan Laporan Keberlanjutan DP, Rina Tjandrakirana; Ermadiani, Ermadiani; Apriyansyah, Apriyansyah; Rinandy, Alditya Aris; Aliyah, Zahwa
Academia Open Vol. 10 No. 2 (2025): December
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/acopen.10.2025.12773

Abstract

General background: Global attention to sustainability has increased significantly, urging companies to integrate social and environmental accountability into business practices through sustainability reports. Specific background: In Indonesia, regulations such as POJK No. 51/POJK.03/2017 have strengthened the disclosure of Environmental, Social, and Governance (ESG) information, particularly in energy sector firms with high environmental impacts. Knowledge gap: However, prior studies reveal inconsistent findings regarding how stakeholder pressure and ownership structure influence the extent of sustainability report disclosure. Aims: This study examines the effects of stakeholder pressure—measured by investor orientation and external audit pressure—and foreign ownership structure on the level of sustainability report disclosure among energy companies listed on the Indonesia Stock Exchange during 2021–2023. Results: Using panel data regression on 18 companies (54 observations), the findings show that investor and audit pressures have no significant effects, while foreign ownership positively influences disclosure at the 10% level (β = 0.177; p = 0.054). Novelty: The study highlights that foreign investors play a critical role in enhancing sustainability transparency in emerging markets. Implications: Strengthening domestic investor awareness and external audit roles is essential to improving sustainability reporting quality and aligning Indonesia’s corporate practices with international ESG standards. Highlights: Foreign ownership significantly enhances sustainability report transparency. Investor and audit pressures show no significant effect in Indonesia’s energy firms. Findings emphasize the need to strengthen domestic ESG engagement and governance. Keywords: Stakeholder Pressure, Foreign Ownership, Sustainability Report, Esg Disclosure, Audit Quality
Canva and Quizizz Foster Algebraic Thinking in Junior High Students Fajriah, Fajriah; Rahmah, Husni; Novianti, Novianti
Academia Open Vol. 10 No. 2 (2025): December
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/acopen.10.2025.12797

Abstract

General Background: The rapid advancement of digital technology has transformed educational practices, requiring teachers to integrate innovative media that enhance learning quality. Specific Background: In mathematics education, particularly algebra, students often struggle to understand abstract concepts due to conventional teaching methods. Knowledge Gap: Few empirical studies have examined the combined use of interactive media such as Canva and Quizizz to improve algebraic thinking in junior high school students, especially within limited-resource contexts like Bireuen. Aims: This study investigates the effectiveness of Canva and Quizizz interactive media in enhancing students’ algebraic thinking skills. Results: Employing a quasi-experimental design with pre-test and post-test control groups, findings show a significant improvement in the experimental group’s performance (Asymp. Sig (2-tailed) = 0.000 < 0.05), with an N-Gain of 0.7968 (high category), compared to 0.1456 (low) in the control group. Students expressed positive responses, indicating increased motivation and engagement. Novelty: The integration of Canva’s visual-based learning and Quizizz’s gamified assessment creates a synergistic model that bridges conceptual understanding and learner motivation. Implications: The study demonstrates that digital interactive media can effectively enhance cognitive and affective learning outcomes, offering a replicable framework for innovative mathematics instruction in the digital era. Highlights: Integration of Canva and Quizizz enhances students’ algebraic thinking. Interactive media improve motivation and engagement in learning. Visual and gamified approaches make abstract math concepts concrete. Keywords: Canva, Quizizz, Algebraic Thinking, Interactive Learning, Mathematics Education
Tax Sanctions as a Moderator of Behavioral and Technological Factors in Compliance: Sanksi Pajak sebagai Moderator Faktor Perilaku dan Teknologi dalam Kepatuhan Ermadiani, Ermadiani; DP, Rina Tjandrakirana; Apriyansyah, Apriyansyah; Rinandy, Alditya Aris; Adelia, Bella
Academia Open Vol. 10 No. 2 (2025): December
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/acopen.10.2025.12802

Abstract

General Background: Tax compliance is a fundamental component of Indonesia’s revenue system, particularly under the self-assessment mechanism that relies on taxpayer honesty and awareness. Specific Background: Despite various incentives and reduced tax rates, the Micro, Small, and Medium Enterprises (MSME) sector continues to exhibit low compliance levels. Prior research has overlooked the integrated role of behavioral, technological, and enforcement factors in shaping tax compliance. Knowledge Gap: Limited studies have examined how money ethics, artificial intelligence (AI), tax rates, and tax audits influence MSME tax compliance when moderated by tax sanctions. Aims: This study aims to analyze the effects of these four variables on MSME taxpayer compliance in South Sumatra, with tax sanctions as a moderating variable. Results: Using moderation regression analysis on data from 110 MSME respondents, findings reveal that money ethics, AI, and tax audits significantly affect compliance, while tax rates do not; tax sanctions significantly strengthen all relationships. Novelty: This research integrates moral, technological, and regulatory perspectives through the Theory of Planned Behavior, presenting a new framework for compliance analysis in the digital taxation era. Implications: The study provides practical guidance for policymakers to enhance MSME tax compliance via balanced moral education, AI-based systems, and fair but firm enforcement measures. Highlights:  Combines moral, technological, and regulatory factors in tax compliance analysis. Shows tax sanctions strengthen behavioral and AI impacts on compliance. Provides policy insights for enhancing MSME tax compliance in Indonesia. Keywords: Money Ethics, Artificial Intelligence, Tax Sanctions, Tax Compliance, MSMEs
Interleukins and Some Physiological Parameters in Patients with Autoimmune Thyroid Disorders Muhammed, Thikra Majid; Allawi, Qabas Huussein; Hamad, Hala Mahdi
Academia Open Vol. 10 No. 2 (2025): December
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/acopen.10.2025.12809

Abstract

General Background: Autoimmune thyroid diseases (ATDs), such as Graves’ disease and chronic autoimmune thyroiditis, are among the most prevalent endocrine disorders characterized by immune-mediated thyroid dysfunction. Specific Background: Cytokines and immune markers play pivotal roles in the pathogenesis of ATDs, yet their association with hematological indices and ovarian reserve markers, such as Anti-Müllerian Hormone (AMH), remains underexplored. Knowledge Gap: Despite the known role of interleukins in autoimmune conditions, limited data exist linking IL-10, IL-17, and IL-18 levels with hematological and reproductive parameters in ATD patients. Aims: This study aimed to assess immunological (IL-10, IL-17, IL-18, AMH) and hematological (Hb, WBC, PLT) parameters in ATD patients compared to healthy individuals. Results: Findings revealed significantly higher serum IL-10, IL-17, and IL-18 levels in ATD patients, while AMH and hemoglobin were markedly reduced. White blood cell and platelet counts were significantly elevated, suggesting immune-driven hematopoietic alterations. Novelty: This study provides integrated evidence linking cytokine dysregulation with hematological and ovarian reserve disturbances in ATD, highlighting potential biomarkers for disease activity. Implications: The results underscore the need for cytokine profiling in ATD management and suggest that IL-10 and IL-18 may serve as predictive indicators for immune and reproductive dysfunction in affected individuals.Highlight : The study found significant increases in IL-10, IL-17, and IL-18 levels among patients with autoimmune thyroid disorders. Patients showed lower AMH and hemoglobin levels, with higher WBC and platelet counts compared to controls. These results emphasize the role of cytokines in immune and hematological alterations associated with autoimmune thyroid disease. Keywords : Autoimmune Thyroid Dysfunction, IL-18, IL-17, AMH, IL-10
Strategic Development and Innovation Strategies in Uzbekistan’s Tourism Industry: Conceptual and Methodological Approaches Ibragimovich, Turdibekov Khasan
Academia Open Vol. 10 No. 2 (2025): December
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/acopen.10.2025.12817

Abstract

General Background: Tourism is a key driver of economic growth, job creation, and regional development, and Uzbekistan has recently emerged as a dynamic participant in this sector. Specific Background: Despite notable progress in infrastructure development and heritage promotion, challenges remain in integrating sustainability and innovation into Uzbekistan’s tourism framework. Knowledge Gap: Limited empirical research has analyzed how strategic development and innovation contribute to tourism competitiveness in the Uzbek context. Aims: This study aims to evaluate Uzbekistan’s tourism development strategies, identify innovation practices, and assess performance through indicators such as the Travel & Tourism Development Index (T&T DI), international receipts, and service exports. Results: Findings reveal consistent growth in the T&T DI (from 3.41 in 2019 to 3.68 projected in 2024), alongside rising international tourism receipts and expenditures. However, gaps persist in sustainability and infrastructure, necessitating eco-tourism and technology-driven solutions. Novelty: The study integrates benchmarking and mixed-method analyses to connect strategic reforms with innovation and sustainability outcomes. Implications: Results underscore the importance of aligning national tourism strategies with global best practices by embedding green technologies, digital innovation, and human capital investment to enhance long-term competitiveness and sustainable growth in Uzbekistan’s tourism sector.Highlight : The study emphasizes strategic and innovative approaches to enhance Uzbekistan’s tourism competitiveness. Sustainable practices and technological integration are identified as key drivers for long-term growth. Findings highlight the importance of policy reforms and infrastructure investment to strengthen global positioning. Keywords : Tourism Development, Innovation Strategies, Sustainability, Uzbekistan, Competitiveness
Integration of Sustainability and SCOR Model in Sustainable Halal Tourism Competitiveness: Integrasi Keberlanjutan dan Model SCOR dalam Daya Saing Pariwisata Halal Berkelanjutan Wahyuni, Hana Catur; Hartanti, Lusia Permata Sari; Marodiyah, Inggit; Widhianingsih, Wiwik
Academia Open Vol. 10 No. 2 (2025): December
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/acopen.10.2025.12819

Abstract

General Background: Halal tourism represents a growing segment in the global tourism industry, integrating Islamic principles with sustainable practices aligned to social, economic, and environmental dimensions. Specific Background: In Indonesia, particularly in Sidoarjo Regency, the halal tourism sector is emerging as a strategic driver of local competitiveness and community empowerment; however, its operational sustainability framework remains underdeveloped. Knowledge Gap: Previous studies rarely integrate sustainability principles with supply chain performance models to evaluate halal tourism competitiveness. Aims: This study aims to integrate the concept of sustainability with the Supply Chain Operations Reference (SCOR) model to assess and strengthen sustainable halal tourism competitiveness in Sidoarjo. Results: Using a descriptive–quantitative approach with 26 respondents, findings reveal high sustainability scores across all pillars—social (4.15), economic (4.20), and environmental (4.13)—with a total sustainability index of 4.16. The economic pillar is most dominant due to strong regulatory support and inter-sectoral collaboration. Novelty: The study introduces a hybrid SCOR–Sustainability framework that operationalizes the halal value chain through the five SCOR processes (Plan–Source–Make–Deliver–Return). Implications: The integration model provides an effective tool for policymakers and tourism stakeholders to harmonize operational efficiency, social responsibility, and environmental stewardship in sustainable halal tourism development. Highlights: Integrates sustainability principles with the SCOR framework for halal tourism. Identifies the economic pillar as the strongest driver of competitiveness. Proposes a practical model aligning efficiency, ethics, and environmental care. Keywords: Halal Tourism, Sustainability, Scor Model, Competitiveness, Value Chain
Molecular Study of Lysozyme Resistant Gram- negative Bacteria Hashim, Hussain Adnan
Academia Open Vol. 10 No. 2 (2025): December
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/acopen.10.2025.12827

Abstract

General Background: Lysozyme, an essential antimicrobial enzyme found in bodily fluids, serves as a vital component of the innate immune system, acting primarily by hydrolyzing bacterial cell walls. Specific Background: While lysozyme effectively targets Gram-positive bacteria, Gram-negative bacteria often display resistance due to their protective outer membrane. Recent studies have suggested that specific genes, such as icaA and OatA, may contribute to lysozyme resistance by enhancing biofilm formation and altering cell wall structure. Knowledge Gap: Limited molecular data exist regarding the prevalence of these resistance genes among Gram-negative pathogens isolated from burn patients, particularly in Iraq. Aims: This study aimed to identify the presence of icaA and OatA genes in Gram-negative bacterial isolates from burn patients and assess their potential roles in lysozyme resistance. Results: Among 36 bacterial isolates, Pseudomonas aeruginosa (72.20%) and Klebsiella pneumoniae (27.80%) were dominant. The icaA gene was detected in 30.60% and the OatA gene in 22.20% of isolates. Novelty: This research provides the first molecular evidence of icaA and OatA gene distribution among lysozyme-resistant Gram-negative bacteria in burn patients in Thi-Qar. Implications: The findings highlight the need for continuous molecular surveillance of resistance determinants to improve antimicrobial strategies and infection control in burn treatment settings.Highlight : Lysozyme is a key natural antibacterial enzyme. icaA and OatA genes were found in burn bacterial isolates. Monitoring resistance genes is essential. Keywords : Pseudomonas Aeruginosa, OatA Gene, icaA Gene, Burn Patient, Lysozyme Resistant
Highly Pure Nanostructured Copper Oxide Thin Films by Dual Magnetron Sputtering AL – Badri, Basima S Dawood
Academia Open Vol. 10 No. 2 (2025): December
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/acopen.10.2025.12829

Abstract

General Background: Copper oxide (CuO) is a promising semiconductor due to its excellent optical, electrical, and catalytic properties, making it suitable for applications in photovoltaics, sensors, and catalysis. Specific Background: However, the fabrication of highly pure, single-phase nanostructured CuO thin films remains challenging, as many synthesis methods produce mixed phases of Cu, CuO, and Cu₂O, reducing material performance. Knowledge Gap: Few studies have systematically optimized sputtering parameters—particularly gas ratios and electrode spacing—in dual magnetron sputtering systems to precisely control phase purity and morphology. Aims: This research aimed to synthesize and characterize highly pure nanostructured CuO thin films using a home-made dual magnetron sputtering system by adjusting argon-to-oxygen ratios and electrode distances. Results: The films prepared at an Ar:O₂ ratio of 1:1 and 2.5 cm electrode spacing exhibited a single-phase CuO confirmed by XRD, with particle sizes decreasing from 44.99 nm to 19.68 nm as oxygen increased. AFM and FE-SEM showed enhanced surface roughness, while UV-Vis analysis revealed a 1.3 eV band gap suitable for solar absorption. Novelty: This study demonstrates a refined sputtering configuration enabling reproducible synthesis of pure CuO nanostructures. Implications: The findings support improved CuO thin-film production for solar energy and optoelectronic devices.Highlight : CuO thin films were synthesized using dual magnetron sputtering with controlled Ar:O₂ ratios. Single-phase CuO was obtained at 1:1 gas ratio and 2.5 cm electrode distance. The films showed high optical transmittance and a 1.3 eV band gap suitable for solar energy use. Keywords : Copper Oxide, Magnetron Sputtering, Nanostructured, Synthesis, Thin Film

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