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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 162 Documents
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Search results for , issue "Vol. 7 (2022): December" : 162 Documents clear
Transformational Leadership and Work Environment: Enhancing Job Satisfaction and Performance: Kepemimpinan Transformasional dan Lingkungan Kerja: Meningkatkan Kepuasan Kerja dan Kinerja Andika Ridwana Putra; Rifdah Abadiyah
Academia Open Vol. 7 (2022): December
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/acopen.7.2022.3179

Abstract

This quantitative research study aims to examine the relationships between transformational leadership, work environment, job satisfaction, and employee performance in IKM Kampung Pia Gempol Pasuruan. Through a purposive sampling technique, data was collected from 85 employees using a questionnaire. The study employed path analysis and SPSS Statistics version 22 software for data analysis. The results indicate that transformational leadership and work environment have positive and significant effects on job satisfaction. Furthermore, transformational leadership and work environment positively influence employee performance. Job satisfaction is found to have a positive and significant impact on employee performance. Moreover, the study demonstrates that transformational leadership and work environment have direct and indirect effects on employee performance when job satisfaction acts as the mediating variable. These findings contribute to the understanding of the importance of leadership, work environment, and job satisfaction in enhancing employee performance. Practical implications are discussed, emphasizing the significance of fostering a transformational leadership style, improving the work environment, and promoting job satisfaction to maximize employee performance. Highlights: Transformational leadership and work environment positively influence job satisfaction and employee performance. Job satisfaction has a significant impact on employee performance. Transformational leadership and work environment have direct and indirect effects on employee performance, with job satisfaction as a mediating variable. Keywords: Transformational leadership, work environment, job satisfaction, employee performance, path analysis.
COVID-19 Impact on Concrete Producers: Conflict, Stress, Compensation, and Work: Dampak Konflik Kerja, Stres Kerja, dan Kompensasi pada Kinerja Karyawan Produsen Beton Selama Pandemi Covid-19 Muhammad Dedy Agung Syaiful Rahman; Mas Oetarjo
Academia Open Vol. 7 (2022): December
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/acopen.7.2022.3184

Abstract

The COVID-19 pandemic has profoundly affected various aspects of life, necessitating focused efforts to address its associated challenges. This quantitative study aims to investigate the impact of work conflict, job stress, and compensation on employee job satisfaction. With a population of 350 respondents, a sample size of 78 employees was randomly selected. Using multiple linear regression analysis with SPSS version 25, the results indicate that work conflict, job stress, and compensation collectively influence employee job satisfaction. Individually, work conflict negatively and significantly impacts job satisfaction, while job stress and compensation positively and significantly influence job satisfaction. These findings emphasize the importance of addressing these factors to enhance employee job satisfaction amidst the COVID-19 pandemic, with implications for organizations and policymakers alike. Highlights: The COVID-19 pandemic's impact on concrete producers' workforce, focusing on work conflict, work stress, and compensation. Quantitative study with a sample size of 78 employees, utilizing multiple linear regression analysis. Findings reveal the significant influence of work conflict, work stress, and compensation on employee work satisfaction during the pandemic. Keywords: Work Conflict, Work Stress, Compensation, Employee Work, Concrete Producers
Taxation, Bonuses, and Tunneling Incentives: Impact on Transfer Pricing Decisions in Manufacturing Companies: Pengaruh Pajak, Mekanisme Bonus, dan Insentif Penyelundupan: Keputusan Penentuan Transfer Pricing pada Perusahaan Manufaktur Khusnul Khotimah; Santi Rahma Dewi
Academia Open Vol. 7 (2022): December
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/acopen.7.2022.3185

Abstract

This study examines the empirical relationships between taxation, bonus mechanisms, tunneling incentives, and transfer pricing decisions in manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the period of 2017-2019. Using purposive sampling, data from eleven companies were collected and analyzed through descriptive statistics, normality tests, classical assumption tests, and linear regression. The results reveal that taxes, bonus mechanisms, and tunneling incentives significantly influence transfer pricing decisions in the selected manufacturing companies. This research provides valuable insights for policymakers, regulators, and practitioners in understanding the dynamics of transfer pricing decisions and their implications for manufacturing firms. Highlights: The impact of taxation on transfer pricing decisions: This study investigates the influence of taxes on transfer pricing decisions in manufacturing companies listed on the IDX, providing insights into the relationship between tax policies and transfer pricing strategies. Bonus mechanisms as determinants of transfer pricing decisions: By analyzing the effect of bonus mechanisms on transfer pricing decisions, this research sheds light on the role of incentive structures in shaping the pricing practices of manufacturing companies. Tunneling incentives and transfer pricing decisions: This study explores how tunneling incentives affect transfer pricing decisions, offering valuable insights into the potential risks of opportunistic behavior and their implications for corporate governance and control mechanisms. Keywords: Transfer pricing, taxation, bonus mechanisms, tunneling incentives, manufacturing companies.
The Triad of User Satisfaction: Lifestyle, Convenience, and Trust in OVO: Dampak Gaya Hidup, Kemudahan, dan Kepercayaan terhadap Kepuasan Pengguna: Studi pada Pengguna Aplikasi OVO Farikha Nur Mafulah; Dewi Komala Sari
Academia Open Vol. 7 (2022): December
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/acopen.7.2022.3186

Abstract

This research aimed to investigate the influence of lifestyle, convenience, and trust on the satisfaction of OVO application users in Sidoarjo. The study employed a quantitative approach, collecting data from a sample of 100 respondents. IBM SPSS version 25 software was utilized for data analysis, encompassing validity and reliability tests, as well as various classical assumption tests. Multiple linear regression analysis was employed to examine the relationships between the variables. The findings revealed that lifestyle, convenience, and trust significantly affected consumer satisfaction both individually and collectively. The outcomes of this study contribute to our understanding of the factors influencing user satisfaction in digital payment applications. The implications of this research highlight the importance of catering to users' lifestyles, providing convenience in transactions, and fostering trust to enhance satisfaction levels in similar electronic payment platforms. Highlights: Lifestyle, Convenience, and Trust: This study examines the impact of lifestyle, convenience, and trust on user satisfaction in the context of the OVO application. Understanding how these factors influence satisfaction can help improve the overall user experience. Quantitative Data Analysis: The research employs a quantitative approach, utilizing data processing assistance from IBM SPSS version 25 software. This allows for rigorous analysis of the collected data, providing valuable insights into the relationships between variables. Implications for Digital Payment Platforms: The findings of this study have practical implications for digital payment platforms, emphasizing the significance of catering to users' lifestyles, ensuring convenience in transactions, and fostering trust. Implementing strategies based on these factors can enhance user satisfaction and drive success in the competitive digital payment market. Keywords: Digital payments, User satisfaction, Lifestyle, Convenience, Trust
Word of Mouth, Price, and Image: Factors Shaping Makeup Service Decisions.: Pengaruh Mulut ke Mulut, Harga, dan Citra Perusahaan terhadap Keputusan Memilih Layanan Makeup Amelia Rifaatur Rizky; Mudji Astuti
Academia Open Vol. 7 (2022): December
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/acopen.7.2022.3187

Abstract

This quantitative study investigates the factors influencing consumer decision making in the context of declining consumer usage of Tiara Sanggar Rias services. The research aims to determine, explain, and analyze the effects of Word of Mouth, Price, and Company Image on the decision to choose these services. A questionnaire-based survey was conducted with 100 respondents who have utilized Tiara Sanggar Rias services. The collected data were analyzed using multiple linear regression in SPSS version 18. The findings reveal that Word of Mouth, Price, and Company Image individually influence consumer decisions, while collectively, these variables significantly impact purchasing choices. The implications of this research emphasize the importance of managing customer perceptions, enhancing positive word of mouth, pricing strategies, and improving company image to attract and retain consumers. This study contributes to the understanding of consumer behavior and provides valuable insights for service providers aiming to optimize their marketing strategies. Highlights: Word of Mouth: Influential factor in choosing makeup services due to recommendations. Price: Consideration of cost affordability in the decision-making process. Company Image: Reputation and perception of the makeup service provider impacting the choice. Keywords: Word of Mouth, Price, Company Image, Makeup Services, Decision.
Executive Character and Tax Behavior in Property and Real Estate Sector: An Empirical Study: Karakter Eksekutif, Intensitas Modal, dan Perilaku Perpajakan dalam Sektor Properti dan Real Estat: Analisis Empiris Evinka Wijayanti; Herman Ernandi
Academia Open Vol. 7 (2022): December
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/acopen.7.2022.3213

Abstract

This study investigates the relationship between executive character, capital intensity, and tax behavior in property and real estate service companies listed on the Indonesia Stock Exchange (IDX) from 2016 to 2019. The research aims to examine the impact of executive character and capital intensity on both tax avoidance and tax aggressiveness within the sector. Purposive sampling was employed, resulting in a sample size of 15 IDX-listed property and real estate service companies. Multiple linear regression analysis was conducted using the SPSS program. The findings reveal that executive character significantly influences tax avoidance in the IDX property sector, while capital intensity also has a significant effect on tax avoidance in this sector. Furthermore, executive character significantly impacts tax aggressiveness in the IDX property sector. However, capital intensity was found to have no effect on tax aggressiveness in the same sector. These results provide valuable insights for researchers, practitioners, and policymakers by highlighting the role of executive character and capital intensity in shaping tax behavior within the property and real estate industry. Highlights: The study examines the influence of executive character and capital intensity on tax behavior in the property and real estate sector. Findings show that executive character significantly affects tax avoidance and tax aggressiveness in the sector. Capital intensity has a significant impact on tax avoidance, but not on tax aggressiveness, within the property and real estate industry. Keywords: Executive character, Capital intensity, Tax behavior, Property sector, Real estate sector.
Tax Planning, Institutional Ownership, and Earnings Management: A Moderating Role: Dampak Perencanaan Pajak dan Beban Pajak terhadap Pengelolaan Laba: Peran Moderasi Kepemilikan Institusional Nadia Qonata Nisa'; Herman Ernandi
Academia Open Vol. 7 (2022): December
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/acopen.7.2022.3242

Abstract

This study employs a quantitative approach, employing Moderated Regression Analysis through the SPSS program, to investigate the influence of tax planning, deferred tax assets, and deferred tax expense on earnings management. The study also examines the moderating effect of institutional ownership on this relationship. The findings reveal a significant association between tax planning, tax burden, and earnings management when considering institutional ownership as a moderating factor. However, no significant effect of deferred tax assets on earnings management was observed when institutional ownership was taken into account. These results contribute to the existing literature, providing reference material for future research on the interplay between tax planning, deferred tax assets, deferred tax expense, earnings management, and institutional ownership. The implications of these findings highlight the importance of institutional ownership as a moderating variable in the relationship between tax-related factors and earnings management practices. Highlights: Tax planning and earnings management: This study examines the relationship between tax planning strategies employed by companies and their impact on earnings management practices. It highlights the potential influence of tax-related decisions on financial reporting outcomes. Moderating role of institutional ownership: The study investigates the role of institutional ownership as a moderating variable in the relationship between tax planning, tax burden, and earnings management. It sheds light on how institutional ownership can affect the behavior and practices of companies in managing their earnings. Implications for future research: The findings of this study contribute to the existing literature on earnings management and provide a reference for further research. It underscores the importance of considering institutional ownership as a relevant factor in analyzing the effects of tax-related factors on earnings management practices. Keywords: tax planning, tax burden, earnings management, institutional ownership, moderating role.
Organizational Factors and Job Satisfaction: A Path Analysis Study: Pengaruh Faktor Organisasi terhadap Kepuasan Kerja: Studi Analisis Jalur Della Savira Lazuardini; Hasan Ubaidillah
Academia Open Vol. 7 (2022): December
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/acopen.7.2022.3244

Abstract

This quantitative research study investigates the influence of organizational culture, leadership style, and work environment on job satisfaction, with organizational commitment as an intervening variable. The study population comprised 185 employees from a private organization, and a sample of 65 respondents was selected. A Likert scale questionnaire was employed for data collection. Utilizing path analysis techniques and t-statistic tests through SmartPLS 3 for Windows, the results revealed several significant findings. Firstly, organizational culture, leadership style, and work environment were found to have direct and positive effects on job satisfaction. Additionally, organizational culture and leadership style had direct and positive effects on job satisfaction through the mediating role of organizational commitment. Moreover, work environment indirectly influenced job satisfaction through organizational commitment. Lastly, organizational commitment was found to have a direct and positive impact on job satisfaction. These findings highlight the significance of fostering a positive organizational culture, effective leadership, and a conducive work environment to enhance job satisfaction and organizational commitment. This study contributes to the existing body of knowledge on employee satisfaction and emphasizes the importance of organizational factors in promoting a fulfilling work experience. Highlights: The study examines the impact of organizational factors on job satisfaction through the lens of organizational culture, leadership style, and work environment. Path analysis is used as the analytical tool to understand the direct and indirect effects of these factors on job satisfaction. The findings emphasize the significance of fostering a positive organizational culture, effective leadership, and a conducive work environment to enhance job satisfaction and organizational commitment. Keywords: Organizational Culture, Leadership Style, Work Environment, Job Satisfaction, Organizational Commitment.
Dynamics of Transformational Leadership and Empowerment on Organizational Citizenship Behavior: Dinamika Kepemimpinan Transformasional dan Pemberdayaan terhadap Perilaku Kewarganegaraan Organisasi Widi Permadi Ganda Gunawan; Rifdah Abadiyah
Academia Open Vol. 7 (2022): December
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/acopen.7.2022.3247

Abstract

This study employs a quantitative approach to investigate the relationship between transformational leadership, empowerment, job satisfaction, and organizational citizenship behavior (OCB) in the context of PT Welirang Tirta Mandiri. The research sample consists of 60 respondents, and non-probability sampling is employed. Data analysis is conducted using SmartPLS v.3.0 and the Partial Least Square (PLS) approach. The findings reveal that transformational leadership and empowerment have a significant positive influence on both OCB and job satisfaction. Furthermore, job satisfaction is found to mediate the relationship between transformational leadership and OCB. However, the impact of empowerment on OCB through job satisfaction is insignificant. These results highlight the crucial role of transformational leadership and empowerment in fostering positive organizational behaviors, emphasizing the importance of job satisfaction as a mediator. The implications of these findings provide valuable insights for organizations seeking to enhance employee engagement and cultivate a culture of proactive contributions. Highlights: Transformational leadership and empowerment positively impact organizational citizenship behavior. Job satisfaction mediates the relationship between transformational leadership and organizational citizenship behavior. SmartPLS is used for data analysis in this quantitative study. Keywords: Transformational leadership style, Empowerment, Organizational Citizenship Behavior (OCB), Job satisfaction, SmartPLS
Revealing the Organizational Nexus: Culture, Support, Citizenship, and Performance: Membeberkan Nexus: Budaya Organisasi, Dukungan, Kewarganegaraan, dan Kinerja Putri Rizkika Aida; Rifdah Abadiyah
Academia Open Vol. 7 (2022): December
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/acopen.7.2022.3249

Abstract

This quantitative study investigated the interplay between organizational culture, perceived organizational support (POS), organizational citizenship behavior (OCB), and employee performance. The research, conducted at a logistics technology company, examined a sample of 75 employees through a Likert scale-based questionnaire. Path analysis using SmartPLS 3 for Windows was employed for data analysis. The findings revealed significant relationships between the variables. Organizational culture and POS had direct positive impacts on employee performance, while OCB acted as a mediator between organizational culture and employee performance. The results contribute to understanding the factors influencing employee performance and emphasize the significance of fostering a supportive organizational culture and enhancing perceived support to promote desirable workplace behaviors. These findings provide valuable insights for practitioners and managers aiming to improve organizational effectiveness and productivity. Highlights: The study examines the impact of organizational culture and perceived organizational support on employee performance, with a focus on the role of organizational citizenship behavior. The research adopts a quantitative approach, utilizing questionnaires and path analysis techniques to analyze data collected from 75 employees. The findings demonstrate significant relationships between organizational culture, perceived organizational support, organizational citizenship behavior, and employee performance, providing valuable insights for enhancing workplace effectiveness and productivity. Keywords: Organizational culture, Perceived organizational support, Employee performance, Organizational citizenship behavior (OCB), Quantitative research.

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