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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 149 Documents
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Search results for , issue "Vol. 9 No. 1 (2024): June" : 149 Documents clear
Cost Distortion and Profitability: Evaluating Activity-Based Costing Systems: Sistem Activity Based Costing: Dampak Distorsi Biaya dan Profitabilitas - Studi Deskriptif Kuantitatif Moch Rofiq; Santi Rahma Dewi
Academia Open Vol. 9 No. 1 (2024): June
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/acopen.9.2024.2678

Abstract

This study aimed to investigate the implementation of Activity Based Costing System (ABC) on cost distortion and profitability in PT. Bina Graha Sejahtera. The research method used was a quantitative descriptive study with field research techniques. The research object was PT. Bina Graha Sejahtera, and the subject was the Cost of Goods Manufactured Report for the year 2019. The results showed that the implementation of ABC resulted in lower cost calculations for Plate Joint Spun Pile 400 mm and 500 mm products, which were Rp. 133,266 and Rp. 160,290, respectively. The profitability level of the company also increased to 8% for both products. The implication of this study is that the implementation of ABC can reduce cost distortion and increase profitability in companies. Highlight : Resume keywords and phrases are specific abilities, skills, expertise, and traits recruiters and hiring managers look for in a candidate. Keyword research can provide insights into current marketing trends and help center content on relevant customer acquisition. Keywords in a manuscript should convey the main topics of the study, highlight the importance of the research, be concise, and attract readers. Keywords: resume keywords, keyword research, manuscript keywords, Python keywords, bullet points.
The Impact of Product Quality and Brand on Purchase Decision: A Study on Elzatta Hijab Products in Sidoarjo: Pengaruh Kualitas Produk dan Merek Terhadap Keputusan Pembelian: Studi pada Produk Hijab Elzatta di Sidoarjo Weni Apriliyah; Mudji Astuti
Academia Open Vol. 9 No. 1 (2024): June
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/acopen.9.2024.2730

Abstract

This quantitative research aims to investigate the influence of product quality and brand on purchase decisions for Elzatta Hijab products in Sidoarjo. Using purposive sampling, 100 respondents who had purchased Elzatta Hijab products in Sidoarjo were surveyed. The study employed validity and reliability tests for data quality assessment and conducted multiple linear regression analysis using SPSS version 18.0 for data analysis. The findings reveal that both product quality and brand have a significant individual impact on purchase decisions. Furthermore, when considered simultaneously, product quality and brand collectively exert a significant influence on purchase decisions. These results underscore the importance of product quality and brand perception in shaping consumer purchase choices, offering valuable insights for marketers and businesses in the hijab industry. Highlights: Product Quality and Brand Influence: This study demonstrates the significant impact of product quality and brand on consumer purchase decisions, emphasizing their crucial role in the marketplace. Consumer Preferences: The research highlights the importance of understanding consumer preferences in the hijab industry, particularly in Sidoarjo, providing valuable insights for businesses. Marketing Strategy Insights: The findings offer practical insights for marketers to formulate effective strategies for promoting hijab products and enhancing brand perception. Keywords: Product Quality, Brand, Purchase Decision, Elzatta Hijab, Consumer Behavior
Financial Ratios Impact: Bond Ratings in Indonesian Stock Exchange Manufacturing Companies: Pengaruh Rasio Keuangan terhadap Peringkat Obligasi: Studi pada Perusahaan Manufaktur di Bursa Efek Indonesia. Lailatul Mas’adah; Wiwit Hariyanto
Academia Open Vol. 9 No. 1 (2024): June
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/acopen.9.2024.3567

Abstract

This study aimed to investigate the impact of Retained Earning, Growth of Company, and Interest Coverage Ratio on bond ratings of manufacturing companies listed in the Indonesian Stock Exchange. The study used a quantitative approach with a sample of 104 bonds issued by seven companies that were rated by PEFINDO from 2014 to 2017. The data were analyzed using logistic regression analysis and processed using SPSS 18. The results showed that Retained Earning, Growth of Company, and Interest Coverage Ratio had a significant simultaneous effect on bond ratings. However, Retained Earning and Interest Coverage Ratio had a partial effect on bond ratings, while Growth of Company had no effect. This study implies that investors and bond issuers should pay attention to these financial ratios to make informed investment decisions.Highlights : Financial ratios are essential tools for evaluating the health and performance of manufacturing companies. Bond ratings are influenced by financial ratios such as Retained Earning, Growth of Company, and Interest Coverage Ratio. Logistic regression analysis can be used to determine the simultaneous and partial effects of financial ratios on bond ratings, providing valuable information for investors making informed investment decisions. Keywords: financial ratios, bond ratings, manufacturing companies, investment decisions, logistic regression analysis.
Stock Portfolio Risk and Return: Indonesia vs. China During Covid-19: Perbandingan Risiko dan Pengembalian Portofolio Saham: Indonesia vs. China Selama Pandemi Covid-19 dengan Menggunakan Model Indeks Tunggal Agusti Marini; Wiwit Hariyanto
Academia Open Vol. 9 No. 1 (2024): June
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/acopen.9.2024.3782

Abstract

This study aimed to compare the expected return and risk of stock portfolios in Indonesia and China during the Covid-19 pandemic using the Single Index Model. The study used a quantitative approach with a sample of IDX30 stocks listed on the Indonesian Stock Exchange and SSE50 stocks listed on the Shanghai Stock Exchange. The data were analyzed using the Single Index Model with Microsoft Excel 2010 and the independent sample t-test with SPSS 23. The results showed that four stocks in Indonesia and ten stocks in China met the criteria for forming an optimal stock portfolio using the Single Index Model. The study also found a difference in the expected return and risk of stock portfolios between Indonesia and China. This study implies that investors should consider the Single Index Model and the differences in expected return and risk when making investment decisions in the Indonesian and Chinese stock markets during the Covid-19 pandemic.Highlights : The Single Index Model is an effective tool for forming optimal stock portfolios during the Covid-19 pandemic in Indonesia and China. The study compares the expected return and risk of stock portfolios in Indonesia and China using the Single Index Model. The study highlights the importance of considering the differences in expected return and risk when making investment decisions in the Indonesian and Chinese stock markets during the Covid-19 pandemic. Keywords: stock portfolio, Single Index Model, Covid-19 pandemic, Indonesia, China.
The Impact of Workload, Work Environment, and Job Satisfaction on Turnover Intention: Dampak Beban Kerja, Lingkungan Kerja, dan Kepuasan Kerja Terhadap Niat Berpindah Kerja Aprilia Imaniar; Lilik Indayani
Academia Open Vol. 9 No. 1 (2024): June
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/acopen.9.2024.3806

Abstract

This study aimed to investigate the impact of workload, work environment, and job satisfaction on turnover intention in CV. Mitra Dunia Palletindo. The study used a quantitative approach with a sample of 78 employees. The data were analyzed using multiple linear regression analysis, R2, R, F-test, t-test, and classical assumption test with SPSS version 18 for Windows. The results showed that workload, work environment, and job satisfaction had a significant effect on turnover intention. Workload had a significant effect on turnover intention, as did work environment and job satisfaction. This study implies that companies should pay attention to workload, work environment, and job satisfaction to reduce turnover intention and increase employee retention.Highlights: Turnover intention is influenced by job satisfaction, work stress, and work environment. Job satisfaction has a negative effect on turnover intention, while work stress and unsupportive work environment have a positive effect. Workload, negative emotions, lack of support, and low wages are factors that contribute to high work stress and turnover intention. Keywords: turnover intention, job satisfaction, work stress, work environment, employee retention
Employee Productivity: Work Environment, Job Satisfaction, Compensation in Covid-19 Pandemic: Dampak Lingkungan Kerja, Kepuasan Kerja, dan Kompensasi terhadap Produktivitas Karyawan selama Pandemi Covid-19 Vira Fitria Januar Asifah Ahmad; Detak Prapanca
Academia Open Vol. 9 No. 1 (2024): June
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/acopen.9.2024.4352

Abstract

This study aimed to investigate the impact of work environment, job satisfaction, and compensation on employee productivity during the Covid-19 pandemic at PT. Fajar Putra Plasindo. The study used a quantitative approach with a sample of 40 production employees. The data were analyzed using multiple linear regression analysis with SPSS Statistics version 22. The results showed that work environment, job satisfaction, and compensation had a significant effect on employee productivity. This study implies that companies should pay attention to work environment, job satisfaction, and compensation to increase employee productivity during the Covid-19 pandemic.Highlights: The study aimed to investigate the impact of work environment, job satisfaction, and compensation on employee productivity during the Covid-19 pandemic. The study used a quantitative approach with a sample of 40 production employees and analyzed the data using multiple linear regression analysis with SPSS Statistics version 22. The results showed that work environment, job satisfaction, and compensation had a significant effect on employee productivity. This implies that companies should pay attention to these factors to increase employee productivity during the Covid-19 pandemic. Keywords: Work environment, Job satisfaction, Compensation, Employee productivity, Covid-19 pandemi
The Impact of Perception, Business Experience, and Scale on the Use of Accounting Information in Micro, Small, and Medium Enterprises: The Influence of Perceptions of Micro, Small and Medium Enterprises on Accounting, Business Experience, and Bussiness Scale on the Use of Accounting Information Nabilla Putri; Hadiah Fitriyah
Academia Open Vol. 9 No. 1 (2024): June
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/acopen.9.2024.4522

Abstract

This study aimed to investigate the impact of perception, business experience, and scale on the use of accounting information in micro, small, and medium enterprises (MSMEs). The study used a quantitative approach with a sample of 100 MSMEs in Sukodono District, Sidoarjo Regency. The data were collected using a Likert scale questionnaire and analyzed using multiple linear regression analysis with SPSS 26. The results showed that (1) the perception of MSMEs about accounting had a significant effect on the use of accounting information, (2) business experience did not have a significant effect on the use of accounting information, and (3) the scale of the business did not have a significant effect on the use of accounting information. This study implies that MSMEs should pay attention to their perception of accounting to improve the use of accounting information in their business operations.Highlights: Perception of accounting has a significant effect on the use of accounting information in MSMEs. Business experience and scale do not have a significant effect on the use of accounting information in MSMEs. MSMEs should pay attention to their perception of accounting to improve the use of accounting information in their business operations. Keywords: perception, business experience, scale, accounting information, MSMEs
Efficacy of Physiotherapy in Plantaris Fasciitis for Inconclusive Results Demands Further Investigation: Khasiat Fisioterapi pada Fasciitis Plantaris untuk Hasil yang Tidak Meyakinkan Menuntut Penyelidikan Lebih Lanjut Herista Novia Widanti; Hafidatul Jannah
Academia Open Vol. 9 No. 1 (2024): June
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/acopen.9.2024.4544

Abstract

Plantar fasciitis patients often undergo physiotherapy interventions like gait training exercises with inner sole support to enhance functional ability. However, the efficacy of these additional interventions remains unclear. This quasi-experimental study aimed to assess the impact of such interventions on functional ability. Eight patients were divided into treatment and control groups. After a month of intervention, no significant difference was found in functional ability between the groups. While the study suggests some potential benefit, further research is needed to confirm the effectiveness of these interventions. Highlight: Evaluated physiotherapy on plantar fasciitis functional ability, with eight patients. No significant difference found after a month of intervention. Further research needed to confirm effectiveness of physiotherapy interventions. Keyword: Plantar fasciitis, physiotherapy, gait training, inner sole support, functional ability
Makeup as a Form of Self-Representation: Queer Beauty Vlogger: Makeup sebagai Bentuk Representasi Diri: Queer Beauty Vlogger Devi Loveitha; Poppy Febriana
Academia Open Vol. 9 No. 1 (2024): June
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/acopen.9.2024.4670

Abstract

This qualitative research explores makeup as a form of self-representation by queer beauty vlogger Deta Cahyaa. Applying Roland Barthes' semiotic theory, the study focuses on denotation, connotation, and myth concepts. Utilizing additional insights from Stuart Hall's Representation theory, the research employs an intensional approach to understand the nuances of makeup representation by queer beauty vlogger Deta Cahyaa in his YouTube channel. Through observational and documentary methods, the analysis reveals that queer representation in makeup has evolved beyond societal myths, transforming into a professional representation rather than reinforcing traditional stereotypes. The findings, illustrated through videos titled "Tutorial Makeup Dragon Makeup Halloween" and "Serum Foundation Pixy Makeup Going Out," contribute to reshaping perceptions surrounding makeup artists within the queer community. This study sheds light on the broader implications of makeup as a non-gender-bound profession. Highlights : Deta Cahyaa's YouTube Channel: Explore makeup representation by queer beauty vlogger Deta Cahyaa. Semiotic Analysis: Apply Roland Barthes' semiotic theory to dissect denotation, connotation, and myth in makeup representation. Evolution of Queer Representation: Examine how makeup transcends societal myths, transforming into a professional representation beyond gender stereotypes. Keywords: Makeup, Queer Representation, Semiotics, Beauty Vlogger, Gender Neutrality
Impact of Profitability, Capital Structure, and Firm Size on Pharmaceutical Company Valuation: Evidence from Indonesia: Dampak Profitabilitas, Struktur Modal, dan Ukuran Perusahaan pada Penilaian Perusahaan Farmasi: Bukti dari Indonesia Riza Yuana; Heri Widodo
Academia Open Vol. 9 No. 1 (2024): June
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/acopen.9.2024.4671

Abstract

This study aims to examine the influence of profitability, capital structure, and firm size on the valuation of pharmaceutical companies listed on the Indonesia Stock Exchange (IDX) during the period 2015-2020. The research population comprises all pharmaceutical firms listed during this period, totaling eight companies. Employing a saturated sampling technique, the study utilizes all eight companies as its sample. Data analysis involves multiple linear regression using SPSS version 26. The results reveal that profitability, proxied by Return On Asset (ROA), capital structure, proxied by Debt to Equity Ratio (DER), and firm size, proxied by Total Assets, exert a positive and significant impact on company valuation, measured by Price to Book Value (PBV), with a substantial explanatory power of 73%, leaving 27% of the variation unaccounted for by the variables examined in this study. These findings contribute to a better understanding of the determinants of pharmaceutical company valuation and have implications for investors, policymakers, and researchers in the global pharmaceutical industry.Highlights : This study investigates the impact of profitability, capital structure, and firm size on the valuation of pharmaceutical firms in the Indonesian stock market from 2015 to 2020. The research utilizes a saturated sampling technique, including all eight pharmaceutical companies listed during the study period. Findings reveal a significant positive relationship between profitability, capital structure, firm size, and company valuation, shedding light on critical factors influencing pharmaceutical company performance in the global market. Keywords: Pharmaceutical companies, Valuation, Profitability, Capital Structure, Firm Size

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