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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 1,414 Documents

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Application Of Activity Based Costing Method To Determine The Cost Of Production Ita Sri Mulyani; Hadiah Fitriyah
Academia Open Vol 4 (2021): June
Publisher : Universitas Muhammadiyah Sidoarjo

To analyze the comparison of calculations with the Activity Based Costing Method. This research is designed as a descriptive analytical study, quantitative analysis, which is used in calculating the traditional method and the Activity Based Costing method, while qualitative analysis is used in analyzing the results of the two variables of the traditional method and the Activity Based Costing Method. detailed data in the form of production data during the current period. Based on the results of the analysis, both the Activity Based Costing Method resulted in lower costs. Therefore, the Activity Based Costing Method can be used as an alternative for companies in calculating the cost of goods manufactured which is good because this method is a method that calculates the real and detailed production costs.

The Accuracy Of Task Completion In The Implementation Of PATEN Isyarah Rosana Amalia; Isna fitria Agustina
Academia Open Vol 4 (2021): June
Publisher : Universitas Muhammadiyah Sidoarjo

This study aims to determine the accuracy of task completion in the implementation of PATEN in Candi District. This type of research is descriptive qualitative research. Data collection techniques were carried out by observation, interviews, documentation, and literature studies. Data analysis techniques are data collection, data reduction, data presentation and conclusion drawing. The results showed that the accuracy of the completion of tasks in the implementation of PATEN in Candi District, namely the completion of a PATEN application in the KTP service, could be completed within 7 days with a note that the file requirements were complete so that it could be processed immediately. In the management of ID cards, Candi Subdistrict employees have carried out their duties to the maximum. However, in terms of managing E-KTP, there are obstacles in terms of coordination with the Ministry of Home Affairs located in Jakarta where the server at the Ministry of Home Affairs is turned off every 3 hours for server maintenance purposes, then after that 5 minutes later it is turned on again. So this causes the processing of E-KTP takes a long time

The Effect of Company Size, Sales Growth, Profitability and Leverage on Stock Returns in Food and Beverage Companies Listed on the Indonesia Stock Exchange for the 2015-2019 Period Nurul Ajizah; Sarwenda Biduri
Academia Open Vol 4 (2021): June
Publisher : Universitas Muhammadiyah Sidoarjo

This study aims to analyze the effect of firm size, sales growth, profitability and leverage on stock returns in food and beverage companies listed on the Indonesia Stock Exchange (IDX) for the 2015-2019 period. The sampling method used is purposive sampling method. The number of companies sampled in this study are 11 Food And Beverage companies listed on the IDX in the 2015-2019 period. The data used is secondary data. The data analysis method used in this study is Eviews 9. The results of this study indicate that there is an effect of company size on stock returns in Manufacturing companies in the Food and Beverage sub-sector listed on the Indonesia Stock Exchange (IDX) for the 2015-2019 period. There is an effect of Sales Growth (Growth) on Stock Returns in Food and Beverage Manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2015-2019 period. Profitability affects stock returns in Food and Beverage Manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2015-2019 period. Leverage has an effect on Stock Returns in Food and Beverage Manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2015-2019 period.

The Influence of Accounting Students' Tax Understanding on Npwp Ownership Awareness Through Legal Compliance Mediation Kristia Armiyanti; Nurasik
Academia Open Vol 4 (2021): June
Publisher : Universitas Muhammadiyah Sidoarjo

This study aims to determine prove and analyze the influence of understanding of accounting and legal observance of NPWP ownership. This study uses the Accounting Study Program Faculty of Business, Law and Social Sciences, University of Muhammadiyah Sidoarjo as its population. Samples were selected using the purposive sampling method. This research uses a quantitative approach and research data are tested using Partial Least Square (PLS) data processing. From the calculation results it is concluded that the understanding of taxation of accounting students has an influence on the awareness of NPWP ownership. Understanding of accounting students taxation has an influence on the legal compliance of accounting students. The legal compliance of accounting students has an influence on awareness of NPWP ownership. Understanding of accounting student taxation influences awareness of NPWP ownership

The Impact of Application of Android Mobile Application-Based Online Credit as an Effort to Accelerate Credit Disbursement Mifta Salwa; Fityan Izzah Noor Abidin
Academia Open Vol 4 (2021): June
Publisher : Universitas Muhammadiyah Sidoarjo

This study aims to determine the positive and negative impacts of the application of online credit distribution based on the android mobile application as an effort to accelerate credit disbursement in the Tunaiku application. To obtain the data needed in the study, the researcher tries to obtain related data such as primary data, which is sure that the data obtained by a researcher is directly from the object. In this study, the primary data source came from the results of interviews with the Tunaiku application and the second party who was the debtor of the Tunaiku application. And secondary data, namely data obtained by a researcher indirectly from the object. In this study, the secondary data sources came from literature studies conducted by researchers. And the type of research used in this research is descriptive research with a qualitative approach. And the results of this study are the researchers found a positive impact arising from the application of online credit provision based on the Android mobile application as an effort to accelerate credit disbursement on the Tunaiku application, namely: saving time and energy, not requiring collateral for goods or other valuable documents, can be a solution for debtors who need instant funds and fast disbursement of funds, loan funds can be used for various needs, flexible ceiling amounts and tenors. And the negative impact of the application of online credit application based on the android mobile application as an effort to accelerate credit disbursement on the Tunaiku application, namely: creating a culture of debt, high interest on debt, fishing for the system to dig holes and cover holes, misuse of personal data, family or closest relatives will be disturbed.

The Effect of SBI Interest Rates, Rupiah Exchange Rates, and Inflation on Net Asset Value of Equity Mutual Funds in 2015-2018 Fatimatus Sholihah; Wiwit Hariyanto
Academia Open Vol 4 (2021): June
Publisher : Universitas Muhammadiyah Sidoarjo

This study aims to determine the effect of SBI interest rates, Rupiah Exchange Rates, and inflation on the net asset value of equity funds in Indonesia for the 2015-2018 period. This study uses a quantitative approach with analysis tests using multiple linear regression tests, where there are three independent variables and one dependent variable. The type of data in this study uses secondary data, in the form of data taken from the official website of Bank Indonesia. The research sample was determined by purposive sampling method with sample criteria so that it obttained 9 samples of mutual fund products over four years from 2015-2018 so as many as 36 samples of Mutual Fund Products. Based on the results of analysis technique that have been done, the results of 3 independent variables show that the exchange rate of the rupiah and inflation have no effect the net asset value of mutual fund shares, while the value of SBI interest rates effect the net asset value of stock mutual funds.

The Effect of Intellectual Capital Disclosure Disclosure on Profitability and Firm Value in Banking Companies Listed on the Stock Exchange 2015-2019 Esty Nugraheni; Nurasik
Academia Open Vol 4 (2021): June
Publisher : Universitas Muhammadiyah Sidoarjo

This study aims to analyze the effect of intellectual capital disclosure on financial performance and firm value in banking companies listed on the Indonesia Stock Exchange (IDX) for the 2015-2019 period. The sampling method used is purposive sampling method. The number of companies that were sampled in this study were 14 banking companies listed on the IDX in the 2015-2019 period. The data used is secondary data. The data analysis method used in this research is PLS 3.2. The results of this study indicate that Intellectual Capital Disclosure affects the company's financial performance (ROA) in banking companies listed on the Indonesia Stock Exchange (IDX) for the 2015-2019 period. Intellectual Capital Disclosure has an effect on firm value in banking companies listed on the Indonesia Stock Exchange (IDX) for the 2015-2019 period.

The Effect of Audit Quality, Previous Year's Audit Opinion, And Company Growth on the Acceptance of Going Concern Audit Opinions Dewi Anggraeni; Nurasik
Academia Open Vol 4 (2021): June
Publisher : Universitas Muhammadiyah Sidoarjo

This study aims to analyze the Effect of Audit Quality, Previous Year's Audit Opinion, and Company Growth on the Acceptance of Going Concern Audit Opinions in Food and Beverage Companies Listed on the Indonesia Stock Exchange (IDX) for the 2015-2019 period. The sampling method used is purposive sampling method. The number of companies that were sampled in this study were 10 Food and Beverage companies listed on the IDX in the 2015-2019 period. The data used is secondary data. The data analysis method used in this study is Logistic Regression with SPSS 23. The results of this study indicate that audit quality has an effect on the acceptance of going concern audit opinions. The previous year's audit opinion has an effect on the acceptance of going-concern audit opinion. Company growth has an effect on going concern audit acceptance.

Relation Between Leukocyte Count and CRP (C-Reactive Protein) Levels in Typhoid Fever Patients Alda Megawati; Andika Aliviameita
Academia Open Vol 4 (2021): June
Publisher : Universitas Muhammadiyah Sidoarjo

Typhoid fever is a systemic infectious disease characterized by the patient experiencing fever and abdominal pain due to the spread of Salmonella bacteria. Typhoid fever sufferers cause the immune system to decline which can affect changes in the number of white blood cells and in an infection, an inflammatory process occurs that produces cytokines which are the core stimulators of acute phase protein production, including C-reactive protein (C-reactive protein = CRP). This study was conducted in April 2021 with the aim of knowing the relationship between the number of leukocytes and CRP levels in typhoid fever patients at RA Basoeni Mojokerto Hospital. The design carried out in this study was a laboratory experimental, the sample needed in this study was 30 typhoid fever patients at RA Basoeni Hospital. Examination of the leukocyte count uses an automatic method with a Hematology analyzer, while CRP examination uses a semi-quantitative method. In the Spearman correlation test, it was found that there was no significant relationship between the number of leukocytes and the level of CRP p = 0.460.

Forecasting Of Criminality Problems Using Double Exponential Smoothing Method Fatikhul Ikhsan; Sumarno
Academia Open Vol 4 (2021): June
Publisher : Universitas Muhammadiyah Sidoarjo

Crime is a form of social action that violates legal norms relating to acts of seizing property rights of others, disturbing public order and peace, and killing one or a group of people. This has always been a concern for residents in various places in the Ngoro sub-district, therefore this information system was created to help police officers to find out where crimes have occurred. This information sfystem was created to predict the area in Ngoro sub-district using the Double Exponential Smoothing method. So that this system can predict which areas in the next month there will be no crime, and can assist the public in reporting the occurrence of criminal acts without having to go to the police station first. The Double Exponential Smoothing method was chosen by the author because this method can be used. The data used is data on theft of crime from 2017 – 2019. The results of forecasting in one village in Ngoro sub-district such as Manduro are 0.07426431198 if rounded up to 0.1 which is categorized as low crime and has a MAPE value of 7.94%. Based on the MAPE value of the forecasting results, it can be concluded that a good constant is between 0.1 – 0.3.

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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

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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