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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
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Search results for , issue "Vol. 5 (2021): December" : 121 Documents clear
The Influence of Corporate Social Responsibility, Good Corporate Governance, and Intellectual Capital on Company Value and Financial Performance: Pengaruh Corporate Social Responsibility, Good Corporate Governance, dan Intellectual Capital terhadap Nilai Perusahaan dan Kinerja Keuangan Vivi Dwi Anggreini; Wiwit Hariyanto
Academia Open Vol. 5 (2021): December
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/acopen.5.2021.2397

Abstract

In the current era of globalization, companies are growing rapidly, besides the current economy is less stable. In this case Corporate Social Responsibility, Good Corporate Governance and Intellectual Capital are very important to be implemented. With the aim of knowing whether Corporate Social Responsibility, Good Corporate Governance, and Intellectual Capital have an effect on Company Value and Financial Performance in Food and Beverages Companies listed on the Indonesia Stock Exchange for the 2015-2019 Period. This research method uses quantitative research. The type of data in this study is secondary data with data collection techniques using the documentation method. The sample used is Food and Beverages companies listed on the Indonesia Stock Exchange for the 2015-2019 period using the purposive sampling method. The data analysis technique used is descriptive statistical analysis, classical assumption test, and multiple linear regression analysis. The results of this study indicate that Corporate Social Responsibility has no effect on firm value, good corporate governance has no effect on firm value, intellectual capital has no effect on firm value, corporate social responsibility has no effect on financial performance, good corporate governance has no effect on financial performance, and intellectual capital effect on Financial Performance.
Effect of ROA (Return On Assets), ROE (Return On Equity), NPM (Net Profit Margin), and EPS (Earning Per Share) on Stock Prices: Pengaruh ROA (Return On Assets), ROE (Return On Equity), NPM (Net Profit Margin), dan EPS (Earning Per Share) Terhadap Harga Saham Inggit Faridatus Sholikah; Nurasik Nurasik
Academia Open Vol. 5 (2021): December
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/acopen.5.2021.2406

Abstract

Property business is currently one of the business prospects whose business characteristics tend to increase every year because land prices tend to increase every year. This research aims to determine whether stock prices can be influenced by the return on assets ratio (ROA), return on equity ratio (ROE), net income ratio (NPM) and earnings per share ratio (EPS). The entire property real estate sector is the population taken in this study, with a criterion sampling technique or purposive sampling so that a sample of 31 companies with observations for 3 years so that a total of 93 observations of financial statements from 31 selected samples are then calculated. research and tabulated and processed with the SPSS version 25 application, with a series of tests to strengthen the results of the hypothesis. In this research, the results of the study conclude that the first is that there is no effect of the return on assets ratio (ROA) on stock prices, secondly there is the effect of the ratio of return on equity (ROE) to stock prices, thirdly there is no effect of the ratio of net income (NPM) on the stock price. stock prices and the effect of earnings per share (EPS) on stock prices studied in the property sector Bura Efek Indonesia 2017 to 2019
Analysis of the Influence of Good Corporate Governance on the Performance of Indonesian Islamic Banks in View from Maqashid Syariah 2015-2019: Analisis Pengaruh Good Corporate Governance Terhadap Kinerja Bank Syariah Indonesia Ditinjau Dari Maqashid Syariah Tahun 2015-2019 Mochamad Munthaha Firrizqi; 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.5.2021.2419

Abstract

The purpose of this study was to determine and analyze the effect of of good corporate governance as proxied by the board of commissioners, board of directors, audit committee and institutional ownership on the performance of Islamic banks in terms of Islamic maqashid. Another research objective is to determine the ranking of Islamic commercial banks in 2015-2019. The research was conducted using quantitative methods with multiple linear regression analysis techniques. The study was conducted using 10 samples with the amount of data observed as many as 50 financial reports. The results showed that the audit committee had a significant effect on the performance of Islamic banks, while the board of commissioners, board of directors and institutional ownership had no significant effect on the performance of Islamic banks. Simultaneously, it shows that good corporate governance has a significant effect on the performance of Islamic banks period 2015-2019.
The Effect of Misuse of Information Technology and Student Integrity on Academic Fraud Behavior of Students as Prospective Accountants: Pengaruh Penyalahgunaan Teknologi Informasi dan Integritas Mahasiswa Terhadap Perilaku Kecurangan Akademik Mahasiswa Sebagai Calon Akuntan Novita Maharani; 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.5.2021.2420

Abstract

The purpose of this study was to determine (1) the effect of misuse of information technology on the academic cheating behavior of accounting students as prospective accountants, (2) the effect of student integrity on the academic cheating behavior of accounting students as prospective accountants and (3) the effect of misuse of information technology and student integrity on academic cheating behavior of accounting students as prospective accountants at Muhammadiyah University of Sidoarjo accounting students. In data analysis using tabulation of data obtained from the distribution of questionnaires, from the total number of questionnaires distributed of 100 copies, only 80 were returned and could be processed. The analytical tool used to help manage the data is SPSS software version 18.0. The analytical test used is in the form of normality, validity, and reliability tests. Hypothesis testing was carried out using data analysis tests, namely partial tests and multiple linear regression. The results obtained based on the normality test stated that all data were normal, the results of the validity test of all items in the questionnaire were declared valid because rcount > rtable, all reliability test results were declared reliable. Based on the results of the t test, it can be stated that the misuse of information technology (X1), student integrity (X2), has an effect on (Y) accounting student fraud.
The Effect of Taxpayer Awareness and Service of Regional Revenue Service Employees on PBB-P2 Taxpayer Compliance in Sidoarjo During the Covid 19 Pandemic: Pengaruh Kesadaran Wajib Pajak dan Pelayanan Pegawai Dinas Pendapatan Daerah Terhadap Kepatuhan Wajib Pajak PBB-P2 di Sidoarjo Pada Masa Pandemi Covid 19 Endah Hermawan Budianti; Nurasik Nurasik
Academia Open Vol. 5 (2021): December
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/acopen.5.2021.2432

Abstract

This study aims to analyze the effect of taxpayer awareness and service of tax employees on taxpayer compliance. The sampling method used is accidental sampling. The sample in this study amounted to 101 samples. The data used is secondary data. The data analysis method used in this study is Multiple Linear Regression with SPSS 23. The results of this study indicate that taxpayer awareness has an effect on taxpayer compliance. The higher the level of awareness of taxpayers, the better understanding and implementation of tax obligations so as to increase compliance. Tax Employee Service Affects Taxpayer Compliance. Taxpayer compliance in fulfilling the obligation to pay taxes depends on how the tax officer provides the best quality of service to taxpayers.
The Effect of Good Corporate Governance on Company Value with Financial Performance as an Intervening Variable in State-Owned Companies Listed on the Indonesia Stock Exchange 2016-2018: Pengaruh Good Corporate Governance Terhadap Nilai Perusahaan Dengan Kinerja Keuangan Sebagai Variabel Intervening Pada Perusahaan Bumn Yang Terdaftar Di Bursa Efek Indonesia Tahun 2016-2018 Nikmah Nurhidayah; 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.5.2021.2448

Abstract

The purpose of this study is to prove and analyze the effect of good corporate governance as measured by three indicators, namely independent commissioners. the board of directors and the audit committee on the value of the company through financial performance. This study uses state-owned companies listed on the Indonesia Stock Exchange in 2016-2018 as the population with a total number of 60 companies. The sample was selected using purposive sampling method. This study used a quantitative approach and the research data was tested using Partial Least Square (PLS) data processing. From the calculation results, it is concluded that independent commissioners and audit committees have an influence on firm value. Meanwhile, the board of directors has no influence on firm value. Other results show that independent commissioners and audit committees have no effect on firm value through financial performance. While the board of directors affects the value of the company through financial performance.
The Role of Servant Leadership, Organizational Support and Knowledge Sharing in Improving Tax Employee Performance: Peran Servant Leadership, Dukungan Organisasi dan Knowladge Sharing dalam Meningkatkan Kinerja Pegawai Pajak Jeffri Maulana; Rifdah Abadiyah
Academia Open Vol. 5 (2021): December
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/acopen.5.2021.2456

Abstract

This study aims to determine the effect of Servant Leadership and Organizational Support on Employee Performance with Knowledge Sharing as an intervening variable at DGT Tax Services Sidoarjo Barat. This research is a type of quantitative research with hypothesis testing. The sample used in this study were all employees of the West Sidoarjo Tax Service DJP as many as 148 employees. The sampling technique used the probability sampling method. The analytical tool used in this research is a path analysis technique with the help of software for the operating system called Smart-PLS (Partial Least Square) Version 3.2.9. The data used in this study are questionnaire data and data sourced from the DGT of Tax Services in West Sidoarjo. Data collection techniques using questionnaires, interviews, observations, and documentation. The results of this study prove that Hypothesis 1: Servant Leadership variable has a significant effect on Knowledge Sharing, while Organizational Support has a significant effect on Knowledge Sharing, and Knowledge Sharing has a significant effect on Employee Performance. Hypothesis 2: Servant Leadership variable has no significant effect on employee performance, while organizational support has a significant effect on employee performance. Hypothesis 3: Organizational Support Variable has no significant effect on Employee Performance through Knowledge Sharing as an intervening variable, while Servant Leadership has a significant effect on Employee Performance through Knowledge Sharing as an intervening variable
Payroll Accounting System Evaluation: Evaluasi Sistem Akuntansi Penggajian Rosalina Dwi Rahmayanti Diana Putri; Heri Widodo
Academia Open Vol. 5 (2021): December
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/acopen.5.2021.2473

Abstract

This study aims to determine the accounting system for the study that is applied in the process of running PR. Putra Maju Jaya, located in Tanggulangin, Sidoarjo. In this study, using a qualitative and descriptive approach to analyze and research the payroll accounting system in PR. Son Forward Jaya. Payroll accounting system is an accounting system that regulates the payroll process in a company or agency. The payroll accounting system that is running already meets the existing standards in the running process and is easier and simpler because it uses a computer-based system.
The Role of Green Accounting in Efforts to Prevent Environmental Pollution to Support Business Continuity : Peran Green Accounting Dalam Upaya Mencegah Pencemaran Lingkungan Untuk Menunjang Keberlangsungan Usaha Ivanda Ilham; Heri Widodo
Academia Open Vol. 5 (2021): December
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/acopen.5.2021.2490

Abstract

This study aims to describe and explain the application of green accounting in helping business continuity at PT Petrokimia Gresik. This research is based on the fact that most companies are still less concerned about environmental pollution problems and only prioritize profits without paying attention to their surroundings and stakeholders. This research method uses qualitative, data collection is carried out by in-depth interviews, documentation of company reports or files that are directly related to environmental costs, then the last is observation. This is done by observing the state of the company to be studied. The data analysis method used interpretive analysis with testing the validity of the data (triangulation) and theory. The results of this study indicate that PT Petrokimia Gresik is still at a level that is not optimal in implementing the application of environmental costs (green accounting) in terms of identifying, recognizing, measuring and disclosing environmental costs for waste management. The company incurs costs regarding environmental conservation, but the company's treatment of these costs is still included in the factory overhead costs. Environmental costs must be reported separately, in the sense of being categorized alone rather than combining them with other costs. The company is still grouping it with other costs so that the environmental costs do not appear in the financial statements. As a result, the environmental costs are hidden.
The Effect of Clarity of Budget Goals, Effectiveness of Internal Accounting Control and Budget Participation on Performance Accountability: Pengaruh Kejelasan Sasaran Anggaran , Efektifitas Pengendalian Internal Akuntansi dan Partisipasi Anggaran Terhadap Akuntanbilitas Kinerja M. Ilham Musthofa; Sarwenda Biduri
Academia Open Vol. 5 (2021): December
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/acopen.5.2021.2496

Abstract

This study aims to analyze the effect of the clarity of budget targets, the effectiveness of internal accounting controls and budget participation on performance accountability (in the regional work unit (SKPD) of Sidoarjo Regency). The sampling method used is a saturated sampling technique because the population is relatively small. The sample in this study were 84 respondents. Each service is represented by 4 people, namely the head of the section and staff of the accounting or financial administration department at the SKPD of Sidoarjo Regency. The data used is secondary data. The data analysis method used in this study is Multiple Linear Regression with SPSS 23. The results of this study indicate that the Clarity of Budget Targets has an effect on Performance Accountability. Effectiveness of Accounting Internal Control has an effect on Performance Accountability. Budget Participation has an effect on Performance Accountability.

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