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
 7   8   9   10   11 
Search results for , issue "Vol. 5 (2021): December" : 121 Documents clear
Web-Based Acceptance Of Candidate Mustahiq Information System (Cangkir Yadufa Social Religious Foundation): Sistem Informasi Penerimaan Calon Mustahiq Berbasis Web ( Yayasan Keagamaan Sosial Cangkir Yadufa) Andre Pramanta Widianto; Cindy Taurusta
Academia Open Vol. 5 (2021): December
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/acopen.5.2021.2250

Abstract

In a foundation there is a need for fast and fast mustahiq data storage. This socio-religious foundation for the yadufa cup is still stored manually. The previous data storage was still using Microsoft Excel. In the current era technology is needed, information systems to make it easier for admins to complete their work. From manual work to computerized. The writing uses data collection methods in the form of interviews with the admin of the foundation to find out the problems. Then do a literature study by reading the appropriate previous research. Then analyze the main problems that exist to determine the boundaries of the problem. The conclusion of this study aims to research the manufacture of "WEB- based information system for acceptance of mustahiq candidates (Yayasan socio- religious cup Yadufa) is to create and provide an information system that can be used to store data accurately, record recipients of mustahiq participants quickly and accurately.
Service Quality, Taxpayer Awareness and Effectiveness of the Samsat Drive Thru System on Motor Vehicle Taxpayer Compliance in Sidoarjo Regency during the Covid-19 Pandemic: Kualitas Pelayanan, Kesadaran Wajib Pajak dan Efektivitas Sistem Samsat Drive Thru Terhadap Kepatuhan Wajib Pajak Kendaraan Bermotor di Kabupaten Sidoarjo Pada Masa Pandemi Covid-19 Savila Rahmahwati; Santi Rahma Dewi
Academia Open Vol. 5 (2021): December
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/acopen.5.2021.2266

Abstract

This study aims to determine Service Quality, Taxpayer Awareness, and Effectiveness of the Samsat Drive Thru System on Motor Vehicle Taxpayer Compliance in Sidoarjo Regency during the Covid-19 Pandemic. This study uses primary data, namely questionnaires distributed to 154 respondents using purposive sampling. The population used was students of the Accounting Study Program at Muhammadiyah Sidoarjo University in the 2017 and 2018 batches. The data analysis techniques used were descriptive statistical analysis, validity test, reliability test, multiple linear regression analysis, coefficient of determination test and t test using SPSS v.25 in data processing. The results of this study indicate that during the Covid-19 pandemic in Sidoarjo Regency, service quality had a significant effect on motor vehicle taxpayer compliance, taxpayer awareness had a significant effect on motor vehicle taxpayer compliance, and the effectiveness of the Samsat Drive Thru system had no effect on vehicle taxpayer compliance. motorized. This study aims to determine Service Quality, Taxpayer Awareness, and Effectiveness of the Samsat Drive Thru System on Motor Vehicle Taxpayer Compliance in Sidoarjo Regency during the Covid-19 Pandemic.
Marketing Strategy of SD Muhammadiyah 1 Sedati: Strategi Pemasaran Sd Muhammadiyah 1 Sedati Mochammad Kohar
Academia Open Vol. 5 (2021): December
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/acopen.5.2021.2270

Abstract

An interesting phenomenon occurs in the implementation of education, especially when new students are accepted. People seem to have understood which schools are appropriate to send their sons/daughter to, for them the criteria for schools that have a good image are schools that succeed in satisfying educational service users (users). The research was conducted at SD Muhammadiyah 1 Sedati which in fact includes a newly established school that is able to compete with other schools in the surrounding environment. The focus of this research is; 1). What is the marketing strategy at SD Muhammadiyah 1 Sedati, 2). What are the strengths of SD Muhammadiyah 1 Sedati as a new educational institution to market educational institutions. This research includes qualitative research. The results of this study are: (1). Education services at SD Muhammadiyah 1 Sedati prioritize efforts to fulfill customer expectations and satisfaction, (2). Marketing Strategy in improving the image of the school. However, an effective strategy at SD Muhammadiyah 1 Sedati is to build an image of service satisfaction through word of mouth and by using the power of the Muhammadiyah Sedati Branch Manager (3). The impact of the marketing strategy and its implications for imaging at SD Muhammadiyah 1 Sedati are as follows; a). High customer loyalty of education service users (public understanding). b). Public confidence is getting stronger (public confidence), c). The existence of community support (public support), d). Establishing effective cooperation between schools and parents (public corporation)
Influence of Independent Board Commissioner, Institutional Ownership, and Audit Committee on Tax Avoidance: Pengaruh Independent Board Commissioner, Institutional Ownership, Dan Audit Committee Terhadap Tax Avoidance Khoiriyah Ma'rufah; Santi Rahma Dewi
Academia Open Vol. 5 (2021): December
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/acopen.5.2021.2277

Abstract

This study aims to determine the effect of the Independent Board Commissioner, Institutional Ownership and Audit Committee on Tax Avoidance. This study uses quantitative research methods using statistical techniques by processing existing data to prove the proposed research hypothesis. In this case, the object of research is a mining company listed on the Indonesia Stock Exchange during the 2015-2019 period. Purposive sampling method for determining the sample with a population of 39 companies and a sample of 11 companies. The analytical method used is multiple regression analysis with SPSS version 25 program. Partially, the results show that the independent board commissioner and audit committee have no effect on tax avoidance. Meanwhile, institutional ownership has an effect on tax avoidance.
Effect of Sales Growth, Profitability and Company Size on Tax Avoidance with Institutional Ownership as Moderating Variable: Pengaruh Sales Growth, Profitabilitas dan Ukuran Perusahaan Terhadap Tax Avoidance dengan Kepemilikan Institusional Sebagai Variabel Moderating Putri Puji Utami; 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.5.2021.2285

Abstract

This study aims to examine the effect of sales growth, profitability, and firm size on tax avoidance with institutional ownership as a moderating variable. This study consists of three independent variables, namely sales growth (X1), profitability (X2), and firm size (X3) with the dependent variable being tax avoidance (Y), and the moderating variable, namely institutional ownership (Z). This study uses 20 samples of manufacturing companies in the consumer goods sector during 2017-2019 using the purposive sampling method with data obtained from the annual reports of manufacturing companies in the consumer goods sector listed on the Indonesia Stock Exchange. The data analysis technique used multiple linear analysis on the SPSS 18 application and moderated regression analysis (MRA). The results of this study are sales growth moderated by institutional ownership has no significant effect on tax avoidance, profitability moderated by institutional ownership has no significant effect on tax avoidance and firm size moderated by institutional ownership has a significant effect on tax avoidance.
Accounting Treatment of Defective Products at MSMEs in Sidoarjo: Perlakuan Akuntansi Terhadap Produk Cacat pada Umkm di Sidoarjo Inta Rifana; Santi Rahma Dewi
Academia Open Vol. 5 (2021): December
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/acopen.5.2021.2322

Abstract

The main purpose of establishing a business is to earn profits and have a quality product. Companies usually experience problems in the production process, one of which is getting products that do not meet production quality standards, such as obtaining defective products. The purpose of this study is to find out how the accounting treatment of defective products is applied by MSMEs in Sidoarjo and to find out how the impact of defective products on the cost of production of MSMEs in Sidoarjo. This type of research uses a qualitative descriptive approach. The data used are primary data and secondary data with data collection techniques namely observation, interviews, literature study and documentation. This research was conducted by surveying the research location and then conducting interviews and analyzing company data in the form of reports on raw material purchases, sales report data, goods production data for January 2021, product unit price report data, product report data for both defective products and defective product data on January 2021, the cost of production.
Financial Accountability in the Micro, Small and Medium Enterprises Sector During the Covid-19 Pandemic : Akuntabilitas Keuangan Pada Sektor Usaha Mikro Kecil dan Menengah di Masa Pandemi Covid-19 Mayang Novita Sari; Sarwenda Biduri; Sigit Hermawan
Academia Open Vol. 5 (2021): December
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/acopen.5.2021.2329

Abstract

This study aims to find out how financial accountability is in the Micro, Small and Medium Enterprises sector during the Covid-19 Pandemic. This research was conducted on 4 MSMEs located in Wunut village, Porong district, Sidoarjo regency. The four MSMEs that are used as objects in this research are Bags and Wallets MSMEs where each of these MSMEs has produced quite a lot of goods every day. In addition to selling local products that are quite attractive to buy, these MSMEs have also been running their business for a long time. There are even some of these MSMEs which are hereditary. However, MSMEs in Wunut village are run without any accounting activity in it. Some of the MSMEs that have been interviewed by researchers admit that they have not implemented financial accountability in the business they run. This study seeks to understand the form of financial accountability carried out by the MSME sector during the Covid-19 pandemic. This research was conducted using a qualitative method using an interpretive paradigm. The results of research on financial accountability in the MSME sector are mostly not standardized and are in the form of single entry accounting.
The Influence of Infrastructure, Work Environment, Discipline and Motivation in Improving the Performance of Junior High School Teachers: Pengaruh Sarana Prasarana, Lingkungan Kerja, Disiplin serta Motivasi dalam Meningkatkan Kinerja Guru Sekolah Menegah Pertama Aliwarno Aliwarno; 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.5.2021.2336

Abstract

This Research Aims To Determine The Effect Of Infrastructure, Work Environment, Discipline, And Motivation In Improving Teacher Performance At SMP Muhammadiyah 5 Tulangan. The hypothesis in this study is that there is an effect of infrastructure, work environment, discipline, and motivation in improving teacher performance partially and simultaneously. To Test This Hypothesis, Data Hypothesis Tool Is Used In The Form Of Multiple Linear Regression. This research design uses the method of collecting sample data through questionnaires. The sample is all teachers of SMP Muhammadiyah 5 Reinforcement. The Data Collected Then Analyzed With Multiple Regression Analysis Using SPSS Version 21. The Sampling Technique In This Research Is Census. The Research Results Obtained Based On The Validity And Reliability Test Show All Questions On The Questionnaire Are Valid And Reliable. The F test results show that the independent variable has a simultaneous effect on the dependent variable. The T test shows that there is a partial effect between infrastructure, work environment, discipline, and motivation on performance. The results of the determination test state that the variables of infrastructure, work environment, discipline, and motivation have a significant and positive effect on improving teacher performance at SMP Muhammadiyah 5 Reinforcement.
Moral Values ​​in the Film The Lion King and Its Relevance for Strengthening Character Education of Elementary School Students: Nilai-Nilai Moral dalam Film The Lion King dan Relevansinya untuk Penguatan Pendidikan Karakter Siswa Sekolah Dasar Ratih Oktafiani Alda Intansari; Supriyadi Supriyadi
Academia Open Vol. 5 (2021): December
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/acopen.5.2021.2343

Abstract

Elementary school children tend to have very diverse interests. One of them is watching cartoons from television shows or YouTube. Elementary school-age children tend to enter a phase of imitating what they see, hear and feel. This is very important for all parents to pay attention to, because the movies they watch can affect the character or personality of the child. This study aims to determine the moral values ​​in the lion king film for elementary school children that can be used as character reinforcement. This research uses a qualitative approach with a narrative study type of research that analyzes the content of the lion king film. The way to analyze the data in this study is by playing the film, then recording the contents of the lion king film and transferring the results of the notes to the form of dialogue between characters which shows the existence of moral values ​​that can be used as character strengthening. The results of this study found that there were eleven moral values ​​in accordance with Thomas Lickona's (1991) theory of knowing goodness, doing good, and loving kindness. In addition, these moral values ​​also have relevance to character strengthening in accordance with the 2017 Ministry of Education and Culture regulations. The impact of the lion king film itself is expected to strengthen children's character and develop motivation in children's activities in their daily lives. It can be seen that the lion king film has moral values ​​that should be imitated by elementary school children.
Comparative Analysis of Altman Z - Score, Zmijewski, Fulmer and Ohlson Methods in Predicting Financial Distress: Analisis Komparasi Metode Altman Z - Score, Zmijewski, Fulmer dan Ohlson dalam Memprediksi Financial Distress Eka Hasanah Ariyati; 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.5.2021.2359

Abstract

This study was conducted in order to determine the differences between the Altman, Zmijewski, Fulmer and Ohlson methods in predicting financial distress and to find out which method is the most significant in predicting financial distress in packaging and plastic companies on the Indonesia Stock Exchange. In this study using quantitative research methods. The object of research is packaging and plastic companies on the Indonesia Stock Exchange for the 2016-2019 period. The data used is secondary data, namely financial reports published on the official website of the Indonesia Stock Exchange. The data collection technique used purposive sampling with the number of samples obtained as many as 9 companies. The data analysis technique uses a comparison of the average Kruskal Wallis test on the SPSS 18 application. Based on the results of the study, it shows that there are significant differences between the Altman, Zmijewski, Fulmer and Ohlson methods in predicting financial distress in packaging and plastic companies. And from this research it is known that the Altman method is a method that has the highest average value, which means the most significant method among other methods with a value of 113.69, while the Zmijewski method is 48.31, the Fulmer method is 103.31, and the Ohlson method 24.69.

Page 9 of 13 | Total Record : 121

 7   8   9   10   11 

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