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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
Web-Based Laundry Services Information System On Rizky Laundry: Sistem Informasi Jasa Laundry Berbasis Web Pada Rizky Laundry Ananto Yan Bachtiar; 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.5.2021.2173

Abstract

Laundry service is one of the services that is quite commonly used today, this service can help people who don't have time to wash their clothes. Rizky laundry is an example of a laundry service that is developing in the Dharmawangsa area, Surabaya. The system used in Rizky Laundry still uses manual data which make it difficult to find customer data. Such conventional systems can cause operational ineffectiveness and are prone to data loss. Based on this description, the authors have the idea to create a Web-Based Laundry Service Information System at Rizky Laundry. It is hoped that this information system can help for transactions and can make it easier for Rizky Laundry to create customer data and reports.
The Effect Of Return On Asset, Company Age, And Sales Growth On Tax Avoidance With Company Size As A Moderating Variable : Pengaruh Return On Asset, Umur Perusahaan, Dan Pertumbuhan Penjualan Terhadap Tax Avoidance Dengan Ukuran Perusahaan Sebagai Variabel Moderating Laili Faradia; 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.5.2021.2174

Abstract

This study aims to determine the effect of Return On Assets,Company Age and Sales Growth on Tax Avoidance with Company Size as Moderating Variables.This study used quantitative research methods.In this case the object of research is a manufacturing company in the consumer goods industry sector which is listed on the Indonesia Stock Exchange during 2017-2019 using the purposive sampling method.Samples collected in this study comes from secondary data obtained through the documentation technique as much as 25 companies with total sample as many as 75 sample companies.Analysis technique data used that includes the outer model, inner model and path analysis with Smart PLS 3.2.8 for windows program.The results of this study are that Return On Assets and Sales Growth has no significant effect on the implementation of Tax Avoidance which is moderated by Companey Size and Company Age has a positive and significant effect on the implementation of Tax Avoidance and is moderated by Companey Size Keywords–Return On Asset;Firm Age;Sales Growth;Firm Size;Tax Avoidance Abstrak.Penelitian ini bertujuan untuk mengetahui pengaruh Return On Asset, Umur Perusahaan, dan Pertumbuhan Penjualan Terhadap Tax Avoidance dengan Ukuran Perusahaan Sebagai Variabel Moderating.Pada penelitian ini menggunakan metode penelitian kuantitatif.Dalam hal ini yang menjadi obyek penelitian adalah perusahaan manufaktur sektor industry barang konsumsi yang terdaftar di Bursa Efek Indonesia selama tahun 2017–2019 dengan menggunakan metode purposive sampling.Sampel yang digunakan dalam peneltian ini sebanyak 25 perusahaan dengan jumlah keseluruhan 75 sampel.Teknik analisis menggunakan data yang meliputi outer model, inner model dan analisis jalur dengan program Smart PLS 3.2.8 for windows.Hasil penelitian ini adalah Return On Assets dan Pertumbuhan Penjualan tidak berpengaruh secara signifikan terhadap penerapan Tax Avoidance yang dimoderasi oleh Ukuran Perusahaan dan Umur Perusahaan memiliki pengaruh positif dan signifikan terhadap penerapan Tax Avoidance dan dimoderasi oleh Ukuran Perusahaan. Kata kunci–Return On Asset;Ukuran Perusahaan;Pertumbuhan Penjualan;Ukuran Perusahaan;Tax Avoidance
The Relationship Of Online Learning With The Learning Results Of Students Of Class V Theme 8 : Hubungan Pembelajaran Daring Dengan Hasil Belajar Siswa Kelas V Tema 8 Muhimmatur Rofiqoh; Fitria Wulandari
Academia Open Vol. 5 (2021): December
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/acopen.5.2021.2175

Abstract

This study aims to determine the relationship between online learning and student learning outcomes in class V Theme 8 at SDIT EL HAQ Buduran. The research method used is non-experimental quantitative. The population used was all fifth grade students of Al Hazen SDIT EL HAQ and the sample in this study was 28 students. Data collection techniques used in the form of a questionnaire (questionnaire) and student learning outcomes tests. Data collection techniques through Microsoft Forms. The instrument used in the questionnaire (questionnaire) using a Likert scale, as well as learning outcomes tests in the form of multiple choice tests. The results of the study were then analyzed using the data normality test, linearity test and product moment correlation. Based on the results of the analysis, it can be concluded that there is a relationship between online learning and the learning outcomes of class V Theme 8 students at SDIT EL HAQ Buduran. From the results of this study, it is in the category of having a fairly strong relationship.
MANTENAN Application based on Android Sytem: Aplikasi MANTENAN berbasis Android Fajar Suryansyah; Arif Senja Fitrani
Academia Open Vol. 5 (2021): December
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/acopen.5.2021.2177

Abstract

Marriage is one of God's commands that is highly recommended for its implementation. It's not just done, but how to make the marriage happen in the right time and quickly by hastening the marriage is expected to be one of the doors to the perfection of a servant of God. By making the MANTENAN application, it is expected to benefit both parties, where this application provides a place for service sellers. be it decoration services, building, catering, makeup, photographers, etc. And also to make it easier for buyers or prospective brides to choose or compare without the hassle of having to take time to come directly to the place. Only by opening the MANTENAN application, the buyer will be presented with various price options and also the quality of services provided by the seller.
Factors Influencing Interest in Career Selection as Financial Auditor for Accounting Students Class of 2020 During Covid-19.: Faktor yang Mempengaruhi Minat Pemilihan Karir Sebagai Auditor Keuangan Mahasiswa Akuntansi Angkatan 2020 Saat Covid-19. Leny Ilyasari; 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.5.2021.2181

Abstract

This study aims to determine whether framing, groupthink, financial rewards, social values, and job market considerations have a influence on interest in choosing a career as a financial audit at the Muhammadiyah University of Sidoarjo students in the accounting study program during the covid-19 pandemic.This study used a quatitative approach. Data collection techniques of collecting using a questionnaire. The population of this study includes all the accounting students of Muhammadiyah University of sidoarjo, batch 2020 as many as 178 students. The sampling technique used was simple random sampling, the slovin formula and obtaineda sample of 123 respondents. Method of analysis data used in thi research was multiple linear regression techniques by using the SPSS version 25 test tool .The results of this study indicate that framing, groupthink, financial rewards, social values, and job market considerations have a significant influence on interest in choosing a career as a financial auditor at the Muhammadiyah University of Sidoarjo students in the accounting study program during the Covid-19 pandemic.
Accounting Treatment In Increasing Accountability And Transparency Of Budget Management With The Concept Of Value For Money: Perlakuan Akuntansi dalam Meningkatkan Akuntabilitas dan Transparansi Pengelolaan Anggaran Dengan Konsep Value for Money  Devi Riza Umami; 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.5.2021.2192

Abstract

This research aims to determine the accounting treatment in increasing accountability and transparency of budget management with the concept of Value for Money in Gelang Village. This type of research is a qualitative research that uses data collection methods through interview, documentation, and observation. Types and sources of data using primary data and secobdary data. The technique of determining the informants in this study uses a purposive sampling technique, which means that the technique is intented to select informants according to the object under study. The results of the study indicate that the management of APBDes in Gelang Village has carried out a system of planning, implementation, administration, reporting, and accountability according to the rules. The application of the concept of Value for Money in budget management has been implemented through the 3E (Economy, Efficiency, and Effectiveness) well in Gelang Village. It can also be said to be transparent, because the village government has realized the APBDes funds by placing the APBDes realization report in front of the village office and holding a village meeting to discuss the APBDes program development plan
The Development of Al-Ashri Book to Improve Arabic Vocabulary Mastery for 7th Grade: Pengembangan Buku Al-Ashri untuk Ridha Aulia; Imam Fauji
Academia Open Vol. 5 (2021): December
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/acopen.5.2021.2197

Abstract

This article aims to developing a crossword-based Al-'Ashri textbook in grade VII and to determine the improvement of the textbook on Arabic vocabulary mastery for grade VII at SMP Muhammadiyah 5 Tulangan. This study uses research and development (Research and development) with the Sugiyono development model. Data were collected through observation, interviews, documentation and tests. The results of this study indicate that the development of the crossword-based Al-'Ashri textbook based on the assessments of content experts and design experts obtained very feasible criteria. From the expert's assessment, a trial was conducted on seventh grade students at SMP Muhammadiyah 5 Tulangan and the development was able to improve the Arabic vocabulary mastery of the seventh grade students. This is evidenced by the results of the t-test analysis where tcount 10.82 > ttable 1.803 that means H1 is accepted.
Analysis of Revenue Accounting Information Systems at PT. Pusaka Sunny Jaya: Analisis Sistem Informasi Akuntansi Pendapatan Pada PT. Pusaka Sunny Jaya Ferry Prima Wicaksana; 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.5.2021.2198

Abstract

This study aims to analyze the income accounting information system that has been applied at PT. Sunny Jaya's heritage is in accordance with the theory of accounting information systems which in the future can be used as material for improving company systems. The method used in this research is descriptive method. Data collection methods used are observation, interviews, and documentation. The data analysis technique used is to analyze the income accounting information system at PT. Sunny Jaya's heirloom. Accounting information system at PT. In practice, the Sunny Jaya heritage has been going well because each part has been managed by each staff so that there is very little cheating that can be done. The use of the system in the company here as a whole has helped to meet reporting needs so that reports and inputs can be updated, besides that the use of programs/systems has provided good internal control.
Arabic Language Curriculum Development in Ma’had Umar Bin Al-Khattab Surabaya in Maintaining Middle Eastern Culture-based Educational Institutions.: Pengembangan Kurikulum Bahasa Arab di Ma’had Umar Bin Al-Khattab Surabaya Dalam Mempertahankan Lembaga Pendidikan Berbasis Kultur Timur Tengah. Luthfi Ans; Budi Haryanto
Academia Open Vol. 5 (2021): December
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/acopen.5.2021.2199

Abstract

Ma’had Umar Bin Al-Khattab Surabaya is an educational institution that concentrates on providing Arabic language education and islamic studies with an institutional style based on Middle Eastern Culture. This study aims to describe and analyze the development of the Arabic language curriculum and the achievement of Arabic curriculum development at MUBK Surabaya in maintaining Middle Eastern culture based educational institutions.This research uses a naturalistic qualitative approach with the type of field research and case study research design. The subjects in this study were Mudir, Deputy Mudir, Lecturers of Ma’had, alumni and students of MUBK Surabaya. data was collected by observation, interview, and documentation. Data analiysis techniques using data analysis techniques of Miles and Huberman, namely data reduction, data presentation, and drawing conclusions.The results of this research showed that the development of the Arabic language curriculum at MUBK Surabaya was carried out because of many background aspect including: stakeholder demands and students need. The principles of curriculum development are relevance, flexibility, continuity, as well as effectiveness and efficiency. The foundation of curriculum development used is religious, capability, psychological, and sosio-cultural. Middle Eastern culture at MUBK Surabaya includes 3 aspects, namely: first, the value system and nature of Middle Eastern people thought. Second, the pattern of life, attitudes, and Islamic habits of the Middle East. Third: patterns of student-teacher relationships in Middle Eastern cultures. The acvievement of curricilum development at MUBK Surabaya is by designing several courses to support the implementation of the 3 aspects of Middle Eastern culture. Keywords : Arabic Language Curriculum Development; Educational Institutions; Middle East Culture.
Optimization of Inventory Costs Using the Continuous Review System (CRS) Method in Controlling the Need for Raw Materials for the Crimean Industry: Optimalisasi Biaya Persediaan Menggunakan Metode Continuous Review System (CRS) Dalam Pengendalian Kebutuhan Bahan Baku Industri Krimer Varid Jainuri; Tedjo Sukmono
Academia Open Vol. 5 (2021): December
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/acopen.5.2021.2205

Abstract

Forecasting is an estimate of something that has not happened or will happen in the future. Determination of the policies implemented by the company resulted in more costs for storage costs, resulting in wastage of costs and reduced company profits due to the accumulation of capital in the form of raw materials that had not been produced. This study describes the planning and control of sodium caseinate inventory. Of the many inventory control planning methods, the continuous review system model is used to determine the optimal number of orders and when orders are made. The total cost of inventory based on average usage in 2018 to 2020 is IDR 252,323,882,141.00 per year. The results showed that the continuous review system lost sales inventory control model has a minimum total inventory cost of Rp. 251,641,850,991.00 per year with an optimal number of orders.

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