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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
Effectiveness of Tax Sanctions and Examination of Taxpayers On Taxpayer Compliance With Quality of Service as Moderating Variable : Efektivitas Sanksi Pajak dan Pemeriksaan Pajak Terhadap Kepatuhan Wajib Pajak Dengan Kualitas Pelayanan Sebagai variabel Moderasi Ayu Windasari; 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.5.2021.2129

Abstract

This study aims to determine the effectiveness of tax sanctions and taxpayer audits on taxpayer compliance with service quality as a moderating variable. The analytical tool used is tabulating the questionnaire, collecting data in the form of validity testing and reliability testing. The hypothesis in this study is that there is an effect of tax sanctions and tax audits on taxpayer compliance with service quality as a moderating variable. Testing this hypothesis using the SmartPLS analysis tool. The results obtained based on the validity test showed that all statements on the questionnaire were declared valid. To test the reliability test of all variables obtained from Composite Realibility or Cronbach's Alpha value is declared realible. And for hypothesis testing based on R-Square and T-statistics, it shows that not all hypotheses are accepted. The result of the hypothesis states that Tax Audit has an effect on taxpayer compliance. And there is no effect between tax sanctions on taxpayer compliance, tax sanctions on taxpayer compliance moderated by service quality, and tax audits moderated by service quality.
The Relationship Between Social Support Of Coolers And The Self Adjustment Of Employees With The Deaf : Hubungan Antara Dukungan Sosial Rekan Kerja Dengan Penyesuaian Diri Karyawan Penyandang Tunarungu Tri Hendrayanti; Dwi Nastiti
Academia Open Vol. 5 (2021): December
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/acopen.5.2021.2133

Abstract

This research was conducted because there is a phenomenon of adjustment problems for deaf employees in their workplace, PT. Young Tree Industry Sidoarjo. The purpose of this study was to determine the relationship between the social support of coworkers and the adjustment of deaf employees at PT. Young Tree Industry Sidoarjo. This research is a correlational quantitative research. The population of deaf employees is 23 people so that all of them are used as research samples. The data collection technique uses a psychological adjustment scale and social support which is arranged on a Likert scale. The data analysis technique for hypothesis testing was carried out with the Pearson Correlaton Product Moment. The results of this study indicate the correlation coefficient (rxy) = 0.834 (significance 0.000 <0.05). Thus the research hypothesis is accepted, that there is a positive relationship between co-workers' social support and adjustment to deaf employees at PT. Young Tree Sidoarjo. This means that the higher the social support, the higher the adjustment, and vice versa. The determination test shows the effect of social support on self-adjustment by 68%.
Social Loafing On Students Of Muhammadiyah University Sidoarjo: Sosial Loafing Pada Mahasiswa Universitas Muhammadiyah Sidoarjo Ranti Jihan Oktrivia; Effy Wardati Maryam
Academia Open Vol. 5 (2021): December
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/acopen.5.2021.2135

Abstract

This problem is motivated by the phenomenon of social loafing among students of the Muhammadiyah University of Sidoarjo. Social loafing is a lack of individual effort when working simultaneosly compared to when perfoming individual tasks. The purpose of this study was to determine the description of social loafing and the factors that cause students of the University of Muhammadiyah Sidoarjo to do descriptive quantitative social loafing. The population in this study were 9469 students of the University of Muhammadiyah Sidoarjo who were involved in the social loafing response at the University of Muhammadiyah Sidoarjo. The sample used was 355 students based on an error rate of 5% in the table developed by Isacc and Michael. The data collection technique in this study uses a psychological scale, which is a social loafing scale in the form of a used scale. Based on the results of the validity test 15 valid items from the 44 compiled items. The reliability test showed a value of (r = 0.919). Based on the results of the analysis showed that the high category of social loafing (15.5%), medium (68.4%) and low (16.1). Most of the factors that influence social learning are no evaluation or assessment of group performance. The social loafing factor is obtained when there is no individual contribution between groups and the unclear division of responsibilities.
Indonesian Capital Market Reaction To The Announcement Of A Recession Due To The Pandemic Covid-19: Reaksi Pasar Modal Indonesia Terhadap Peristiwa Pengumuman Resesi Akibat Pandemi Covid-19 Vani Aryani; 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.5.2021.2136

Abstract

On November 5, 2020, Indonesia was declared a recession after the Central Statistics Agency announced that the Indonesian economy experienced a decline in the third quarter of 2020. The Indonesian economy experienced a decline in the third quarter of 2020, which was minus 3.49 percent. In the second quarter of 2020, the Indonesian economy was already minus 5.32 percent. The announcement of the recession event gave rise to various perceptions for capital market participants. So the purpose of this study is to find out and compare the differences in the average Abnormal Return, Trading Volume Activity, and Security Return Variability of IDX 30 issuers before and after the announcement of the recession due to the COVID-19 pandemic. The research method used is quantitative research with an event study approach. The type of data in this study is secondary data with data collection techniques using the documentation method. The sample used is IDX30 stock issuers on the Indonesia Stock Exchange for the period August 2020 - January 2021. The data analysis technique in this study is descriptive statistical analysis, paired t-test and Wilcoxon signed rank test. The results of this study indicate that: (1) there is a significant difference in the average abnormal return of IDX 30 issuers before and after the announcement of the recession due to the covid-19 pandemic. (2) there is a significant difference in the average Trading Volume Activity of IDX 30 issuers before and after the announcement of the recession due to the covid-19 pandemic. (3) there is no significant difference in the average Security Return Variability of IDX 30 issuers before and after the announcement of the recession due to the covid-19 pandemic.
Outdoor Camping Effectiveness Through Hizbul Wathan's Scouting Movement In Student Leadership : Efektivitas Outdoor Camping Melalui Gerakan Pramuka Hizbul Wathan Dalam Kepemimpinan Mahasiswa Badiya Izza; Istikomah
Academia Open Vol. 5 (2021): December
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/acopen.5.2021.2137

Abstract

The outdoor camping effectiveness through the Hizbul Wathan scouting movement in ormawa Umisda to know the outdoor application of camping through the Hizbul Wathan scouting movement in creating leadership character; and outdoor camping effectiveness through Hizbul Wathan's leadership leadership movements. The method used is a descriptive qualitative method using observation, interview, and doctoring methods. Outdoor camping operations in Hizbul Wathan divide into 7 stages, among others: (a) preparation, (b) organizers, (c) events, (d) implementation, (e) completion, (f) evaluation, and (g) records. Research shows the formation of a student leadership character integrated into islamic values and application of a code of honor/promises and hizbul wathan guidelines that includes attitudes: (a) honest, (b) responsible, (c) self-contained, (d) discipline, (f) tolerance, (h) religious, (h) caring. Keyword: outdoor camping, leadership character, Hizbul Wathan
Virtual Reality For Android Based Parturition Simulation: Virtual Reality Untuk Simulasi Partus Berbasis Android Muhammad Sayyi Syeh Putradifa; Yulian Findawati
Academia Open Vol. 5 (2021): December
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/acopen.6.2022.2147

Abstract

The purpose of making this application is to facilitate the practice of learning the parturition process (childbirth) for midwifery academics. The method used is in the form of virtual reality applications, namely technology that has the potential to produce real conditions in the form of 3D objects and virtual environments to the user, in this case the simulation of parturition (childbirth). The results of making this application are used to make it easier for academics in the learning process, because for now what we know for the learning process and practice is still with aids in the form of visual aids that can only be found in hospitals or medical and midwifery schools. The benefits of using this application are to make it easier for midwifery academics in the learning process for parturition(childbirth).
Analysis of Portfolio Expected Returns as a Material Consideration for Investors in Choosing Investments in the Pandemic Period (Formation of Optimal Portfolios Using the Black Litterman Model on Hang Seng Stocks for the 2017-2019 Period): Analisis Penilaian Expected Return Portofolio Sebagai Bahan Pertimbangan Investor dalam Memilih Investasi di Masa Pandemi (Pembentukan Portofolio Optimal Dengan Model Black Litterman pada Saham Hang Seng Periode 2017-2019) Wiji Rahayu; 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.5.2021.2149

Abstract

. This study attempts to find out how a method of Black Litterman in the formation of stock portfolios. This research was conducted on the basis of increasing the number of investors' funds in the capital market for certain stocks, showing that it increases positive sentiment on stock investments compared to other investments. The Black Litterman Model method is one of the options that can be used in the formation of portfolio. The Black Litterman model method is a method that formulates the existence of an element of return equilibrium and investor views in an investment. By using the Black Litterman Model, investors can take advantage of all available information as the basis for forming a maximum portfolio. The object of this research is Hang Seng (HSI) stock price data for the period 2017 – 2019. The research sample is 35 companies. The results of this study resulted in 10 stocks included in the Black Litterman model portfolio with the expected return on the portfolio (which consisted of 10 stocks with the Black Litterman model) of 0.062387. Where the highest proportion of returns given by Shenzhou International Group Holdings Limited (SEHK: 2313) is 23% and the expected return is 0.017933. While the lowest level is occupied by New World Development Company Limited (SEHK: 17) with a proportion of 1% and an expected return of 0.000687.
The Effect of Intellectual Capital Disclosure on the Cost of Equity in Islamic Banking : Pengaruh Intellectual Capital Disclosure Terhadap Cost of Equity pada Perbankan Syariah Rini Pradianingsih; 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.5.2021.2165

Abstract

The purpose of this study is to determine the effect of disclosure of intellectual capital in which there are variables of human capital, structural capital, and relational capital on the cost of equity in Islamic banking. The population determined in the study includes all Islamic banking companies registered with Bank Indonesia for the 2017-2019 period. The technique used for sampling in this research is purposive sampling technique. The types of data used in this study are earnings per share (EPS), book value per share (BVPS), stock prices and company disclosures regarding intellectual capital contained in the annual reports of Islamic banking. Sources of data obtained from the official website of each Islamic banking company. Data collection techniques were carried out using the documentation method. The data analysis technique used multiple regression analysis using a statistical tool in the form of SPSS version 25. The results of the study stated that human capital had no effect on the cost of equity, while structural capital and relational capital had an effect on the cost of equity.
Analysis Of Accounting Information For The Purchase Of Raw Materials And Inventory Of Raw Materials : Analisis Sistem Informasi Akuntansi Pembelian Bahan Baku Dan Persediaan Bahan Baku Pada Perusahaan Arang Ismul Wahyu Riski; 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.5.2021.2167

Abstract

This research was conducted with the aim of proving the implementation of the accounting system for raw material inventories and purchasing of raw materials at the charcoal company PT. Karang Pilang Agung, in addition to monitoring problems that occur in accounting system at PT. Karang Pilang Agung, and to analyze whether the accounting information system for purchases, raw material inventory applied by PT. Karang Pilang Agung is in accordance with the accounting information system theory. In this research, qualitative approach was used. The data methods used were interviews, documentation, and observation. The interview method is used to find more in-depth information with the stage of giving questions to the general section and the expert section. The documentation method is used to corroborate the data in the triangulation process. The observation method is used to collect data with information notes during the research directly in the factory. The data analysis technique used is qualitative with the triangulation method. The results showed that the accounting information system for raw material inventory applied at PT. Karang Pilang Agung has been going well. This is evidenced by the selection of each supplier, and checking the quantity and specifications of raw materials or goods that come by involving various functions with their respective duties and responsibilities and have been equipped with documents that can be accounted for. The results of the research on the accounting information system for the purchase of raw materials are also going very well, with the Quality Control (QC) section and also each new supplier will be selected according to company criteria.
Budget Estimation Planning Web Based Information System Of Project Network Ftth : Sistem Informasi Perencanaan Anggaran Biaya Konstruksi Jaringan Ftth Mahendra Wijaya; Sumarno
Academia Open Vol. 5 (2021): December
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/acopen.5.2021.2171

Abstract

The planning process in project work is very important to maintain the quality of results and management of work time. In this study, the authors make a web-based information system application and based on work experience while working at PT.Telkom Akses as administrative staff who handles projects or work related to the construction of the FTTH network by PT.Telkom Indonesia. This information system aims to simplify the work in project planning, especially in making BoQ more accurate and more efficient. The method used by the author is the Lyfe Cycle software development method that uses the waterfall model. Using the laravel 7 framework and php 7 this information system was built and mysql 5 as a server, it is hoped that this information system can be useful and facilitate the work of administrative staff at PT. Telkom Akses

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