cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
Della Dwi Ayu
Contact Email
della.dwi.ayu@upnvj.ac.id
Phone
+62318945444
Journal Mail Official
notification@umsida.ac.id
Editorial Address
Jl. Mojopahit 666 B Sidoarjo, Jawa Timur 61215
Location
Kab. sidoarjo,
Jawa timur
INDONESIA
Academia Open
Published by Universitas Muhammadiyah Sidoarjo
ISSN : -     EISSN : 27147444     DOI : 10.21070/acopen.11.2026.12985
Core Subject : Health,
Medicine & Pharmacology Public Health
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.
Arjuna Subject : Profesi Kesehatan - Profesi Kesehatan (Lain-Lain)
Articles 121 Documents
 1   2   3   4   5 
Search results for , issue "Vol. 5 (2021): December" : 121 Documents clear
Legal Liability of Abortion Perpetrators of Rape Victims in Indonesia: Pertanggungjawaban Hukum Pelaku Aborsi Korban Pemerkosaan di Indonesia Nini Ayu Nataria Rawis; Ahmad Riyadh UB; Emy Rosnawati
Academia Open Vol. 5 (2021): December
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/acopen.5.2021.560

Abstract

Abortion is generally an act of abortion that is carried out without giving the opportunity to live outside the womb for certain reasons. Abortion committed by rape victims becomes a polemic in the context of criminal law to be held accountable. There are different formulations in the regulations that regulate even though these regulations regulate the same material so that rape victims who have abortions can be criminally charged. The method used is a statutory (normative) approach by using data collection namely laws and secondary sources of material in the form of previous thesis, books, scientific journals, and other literacy. The results of the research obtained are that the perpetrators of abortion victims of rape cannot be held criminally responsible because of the principle of no crime without fault where the perpetrators of abortion of rape victims have abortions which are prohibited by the Criminal Code but in accordance with the provisions of Article 75 paragraph (2) of Law Number 36 of 2009 concerning Health that allows abortion due to rape.
An Overview of Marriage Status Using Fake Divorce Certificates: Tinjauan Status Pernikahan Menggunakan Akta Cerai Palsu Sifani Ekawati; Sri Budi Purwaningsih; Emy Rosnawati
Academia Open Vol. 5 (2021): December
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/acopen.5.2021.732

Abstract

This study aims to determine the legal consequences if a marriage is carried out using a fake divorce certificate. And also And also to find out the legal sanctions imposed on someone who is getting married by using a fake divorce certificate. The method used is normatife juridicl with a statutory approach. Marriage using a fake divorce certificate does not only cover the area of civil law but also criminal law, which imposes sanctions on the perpetrator and the party who participates in the forgery. The conclusion from this research is that marital status using a fake divorce certificate can be canceled. Then the parties have their status as before the marriage. And parties involved in committing the crime of counterfeiting are punished by up to eight years in prison
Analysis of the Implementation of the Repair Business Development Strategy Using the Balanced Scorecard at PT PAL Indonesia: Analisis Implementasi Strategi Pengembangan Usaha Reparasi Menggunakan Balanced Scorecard pada PT PAL Indonesia Abdul Honi; Rita Ambarwati S
Academia Open Vol. 5 (2021): December
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/acopen.5.2021.1453

Abstract

The shipbuilding industry, which is an economic support as a builder and maintenance of ships connecting areas between islands in Indonesia, is therefore needed in the face of an increasingly complex business environment such as today, a performance measurement method that can assess company performance accurately and thoroughly. In this case the method that can be used is the Balanced Scorecard. The purpose of using the Balanced Scorecard method is to measure company performance from four perspectives, namely: a growth and learning perspective, an internal business process perspective, a customer perspective, and a financial perspective. The author takes measurements at PT PAL Indonesia (Persero) using 2020 data to analyze financial perspectives, while for other perspectives using company data and questionnaire calculations distributed to PT PAL Indonesia (Persero) employees in the current year. From the results of the measurements that have been taken, it is known that the overall performance of PT PAL is quite good, this is indicated by the Scorecard value generated from each perspective. Accurate performance measurement results are very important for management, both in the planning, decision-making and control processes, as well as in realizing the company's vision and mission.
Analysis of the Calculation of Fixed Assets Depreciation Methods Between PSAK and the Taxation Law and Its Implications for Financial Statements (Case Study at Pt. Prima Beton Bangun Persada).: Analisis Perhitungan Metode Penyusutan Aktiva Tetap Antara PSAK Dan UU Perpajakan Serta Implikasinya Terhadap Laporan Keuangan (Studi Kasus Pada Pt. Prima Beton Bangun Persada). Yona Novia Nur Chumaidah; Imelda Dian Rahmawati
Academia Open Vol. 5 (2021): December
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/acopen.5.2021.1636

Abstract

In the face of a business world whose competition is getting tougher, a company is required to have a goal that will maintain the survival of the company, in achieving these goals, the company must be able to move the wheels of the company well, the goal of each company is to achieve optimal returns on the investment it invests. , while the investment is in the form of fixed assets. This study aims to determine the implications of the financial statements resulting from the existing depreciation method. The depreciation method used is the straight-line depreciation method, the double-declining balance depreciation method, and the total year depreciation method. The data used in this study are primary data, companies for the 2016 & 2017 financial reporting period. By using the straight-line depreciation method the implications in the Financial Statements, especially on the profit generated, experience and fluctuate or fluctuate packs that can go up or down, using the method double-declining balance depreciation the resulting profit experiences a fluctuating or variable impact, it can increase or decrease, and by using the depreciation method the number of years profit has a fluctuating impact but the depreciation value increases with this method the percentage difference is very large and cannot be used as a basis for determining cost of depreciation
Effect Of Profitability, Liquidity And Sales Level On Income Growth With Company Size As Moderated Variables In Registered Consumption Sector Manufacturing Companies In Indonesia Exchange For 2016-2018: Pengaruh Profitabilitas, Likuiditas Dan Tingkat Penjualan Terhadap Pertumbuhan Pendapatan Dengan Ukuran Perusahaan Sebagai Variabel Moderasi Pada Perusahaan Manufaktur Sektor Konsumsi Terdaftar Di Bursa Indonesia Tahun 2016-2018 Elisa Widya M; Eny Maryanti
Academia Open Vol. 5 (2021): December
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/acopen.5.2021.1645

Abstract

This study aims to determine the effect of profitability, liquidity and sales level on profit growth with company size as a moderating variable in consumer sector manufacturing companies listed on the Indonesian stock exchange for the period 2016-2018. Previous studies have shown different results. Research needs to be done again to examine the effect of the three variables on profit growth by adding company size as a moderating variable. The population of this study is the consumer sector manufacturing companies listed on the Indonesia Stock Exchange for the 2016-2018 period totaling 38 companies. Based on the purposive sampling criteria, there were 15 companies that met the research criteria. This study uses data analysis testing SmartPLS 3 . The results showed that profitability, liquidity and sales levels had no effect on profit growth. Company size as a moderating potential variable on the effect of profitability, liquidity and sales level on profit growth.
The Influence of Market To Book Value, Growth Opportunities, Financial Distress and Interest Coverage Ratio on Hedging Decisions in Indonesian Manufacturing Companies in 2014-2018: Pengaruh Market To Book Value, Growth Opportunities, Kesulitan Keuangan Dan Interest Coverage Ratio Terhadap Keputusan Hedging Pada Perusahaan Manufaktur Indonesia Tahun 2014-2018 Mitha Rachma Diana; Sriyono Sriyono
Academia Open Vol. 5 (2021): December
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/acopen.5.2021.1656

Abstract

This study aims to determine the effect of Market to Book Value, Growth Opportunities, Financial Distress and Interest Coverage Ratio on Hedging Decisions in Indonesian Manufacturing Companies. This study uses a quantitative method and the object of this research is a population and a random sample (purposive sampling), namely 60 Indonesian manufacturing companies listed on the Indonesia Stock Exchange in 2014-2018. The type of data used in this study is secondary taken from the company's annual report for the 2014-2018 period. The data analysis technique uses logistic regression method using the Eviews 9 program. The results of this study indicate that simultaneously the variables of Market to Book Value, Growth Opportunities, Financial Difficulties and Interest Coverage Ratio have an influence on Hedging Decisions. Meanwhile, partially Growth Opportunities, Financial Distress and Interest Coverage Ratio have a significant effect on Hedging Decisions. Meanwhile, Market to Book Value has no significant effect on Hedging Decisions.
Analysis of the Difference Between Stock Performance Before and After the Announcement of Right Issues in Companies Listed on the Indonesia Stock Exchange (IDX) for the 2015 and 2018 Periods: Analisis Perbedaan Antara Kinerja Saham Sebelum Dan Sesudah Pengumuman Right Issue Pada Perusahaan Yang Terdaftar Di Bursa Efek Indonesia (BEI) Periode 2015 Dan 2018 Mey Regitasari; Herman Ernandi
Academia Open Vol. 5 (2021): December
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/acopen.5.2021.1662

Abstract

This study aims to determine the analysis of differences between stock performance before and after the announcement of the right issue in companies listed on the Indonesia Stock Exchange (IDX) for the 2015 and 2018 periods. The sampling method used is the purposive sampling method. The number of companies that were sampled in this study were 10 companies listed on the IDX in the period 2015 and 2018. The data used is secondary data. The data analysis method used in this study is SPSS 23. The results of this study indicate that there is a difference between stock prices before and after the 2015 rights issue. There is a difference between stock prices before and after the 2018 rights issue. There is a difference between stock performance before and after the rights issue. after the right issue period 2015. There is a difference between the performance of the shares before and after the rights issue period 2018.
The Effect of Financial Literacy and Financial Attitude on Financial Welfare of MSME Actors in Sidoarjo City with Financial Management Behavior as an Intervening Variable: Pengaruh Literasi Keuangan dan Sikap Keuangan Terhadap Kesejahteraan Keuangan Pada Pelaku UMKM di Kota Sidoarjo Dengan Perilaku Pengelolaan Keuangan Sebagai Variabel Intervening Miftahul Jannah; Wisnu Panggah Setiyono
Academia Open Vol. 5 (2021): December
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/acopen.5.2021.1667

Abstract

The purpose of this study was to determine whether the financial welfare of MSME actors in Sidoarjo can be measured through their financial behavior, where the level of financial management behavior in this study is seen based on financial literacy and one's financial attitude. This study uses primary data through a data collection process by distributing questionnaires directly (offline) or online with a non-probability sampling method with a total of 100 respondents from SMEs in Sidoarjo. The data analysis technique used is Structural Equation Modeling (SEM) with the Smart-PLS version 3.2.8 program. from this study shows that there is a positive and significant influence on financial literacy, financial attitudes, and financial management behavior on financial welfare. Financial literacy, and financial attitudes have a positive and significant influence on financial management behavior. And for the influence of the Intervening variable, it results that financial literacy and financial attitudes have an influence on financial welfare through financial management behavior.
The Effect of Sales Growth, Company Growth and Company Size on Capital Structure in the Food and Beverages Sub-Sector Listed on the Indonesia Stock Exchange for the 2015-2019 Period: Pengaruh Pertumbuhan Penjualan, Pertumbuhan Perusahaan dan Ukuran Perusahaan Terhadap Struktur Modal Pada Sub Sektor Food and Beverages yang Terdaftar di Bursa Efek Indonesia Periode 2015-2019 Tofan Dwiyan Rosyadi; Misti Hariasih
Academia Open Vol. 5 (2021): December
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/acopen.5.2021.1671

Abstract

This study aims to determine the effect of sales growth, company growth and company size on the capital structure. The population used in this study is the food and beverages sub-sector which is listed on the Indonesia Stock Exchange for the 2015-2019 period. This study uses a quantitative method and the object of this research is the population and the sample is selected by the purposive sampling method, namely 6 food and beverages sub-sector companies listed on the Indonesia Stock Exchange for the 2015-2019 period. The data collection technique uses the company's annual report from the 2015-2019 period. This research was conducted with the help of the Eviews 10 program. The results of this study indicate that the variables of sales growth, company growth and company size simultaneously have a positive and insignificant effect on capital structure. Partially, sales growth has a negative and insignificant effect on capital structure, company growth has a negative and insignificant effect on capital structure and company size has a negative and insignificant effect on capital structure.
Differences in Abnormal Return, Trading Volume Activity, Firm Value Volatility Before and After Stock Split: Perbedaan Abnormal Return, Trading Volume Activity, Nilai Perusahaan Volatilitas Sebelum dan Sesudah Stock Split Mujaiyinul Alam; Sriyono Sriyono
Academia Open Vol. 5 (2021): December
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/acopen.5.2021.1683

Abstract

This study aims to determine and understand the differences in Abnormal Return, Trading Volume Activity, Firm Value, Volatility before and after the stock split. This research is a type of quantitative research with hypothesis testing. In this study, from a population of 145 Indonesian manufacturing companies listed on the Indonesia Stock Exchange for the 2010-2019 period, 40 companies conducted stock splits. In order to solve the problems contained in the formulation of the problem in this study, the method used is the Paired T Test or Wilcoxon Signed Rank analysis model depending on the distribution of the data, the analysis is carried out using the help of the Stata software program. The results of this study prove that abnormal returns before and after the stock split have a significant difference with the test results of 0.0344 difference. Trading volume activity before and after the stock split there is a significant difference in the test results of 0.0175. The value of the company before and after the stock split there is a significant difference in the test results of 0.0178. Volatility before and after the stock split there is a significant difference in the test results of 0.0196.

Page 1 of 13 | Total Record : 121

 1   2   3   4   5 

Filter by Year

2021 2021


Reset
Filter By Issues
All Issue Vol. 11 No. 1 (2026): June Vol. 10 No. 2 (2025): December Vol. 10 No. 1 (2025): June Vol. 9 No. 2 (2024): December Vol. 9 No. 1 (2024): June Vol. 8 No. 2 (2023): December Vol. 8 No. 1 (2023): June Vol. 7 (2022): December Vol. 6 (2022): June Vol. 5 (2021): December Vol. 4 (2021): June Vol. 3 (2020): December Vol. 2 (2020): June Vol. 1 No. 2 (2019): December Vol. 1 No. 1 (2019): June More Issue