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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 2,389 Documents
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Mass Events as Key Drivers of Tourist Appeal in Samarkand City Ibragimov Sardorbek Khusanovich
Academia Open Vol. 10 No. 1 (2025): June
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/acopen.10.2025.11280

Abstract

General Background: The tourism sector is a strategic priority in Uzbekistan, with cultural heritage and gastronomy serving as key pillars. Specific Background: Samarkand, as a historical city, is central to national tourism development plans, with increased emphasis on leveraging mass events to boost destination appeal. Knowledge Gap: Despite international recognition of event tourism’s role, empirical evidence from Central Asia, particularly linking event frequency with tourist influx, remains limited. Aims: This study investigates the impact of mass cultural and gastronomic events on the attractiveness of Samarkand as a tourist destination, using correlation and regression analysis. Results: A strong positive correlation (r ≈ 0.98) was found between the number of mass events and tourist arrivals from 2017–2023. Regression analysis showed that each additional event increases tourist numbers by approximately 172,500. Novelty: The research provides one of the first quantitative models in Uzbekistan linking event tourism with visitor data, distinguishing between cultural and gastronomic tourism impacts. Implications: The findings support policy recommendations to institutionalize annual event calendars, integrate gastronomic branding, and align local stakeholder involvement with sustainable tourism strategies to enhance destination competitiveness.Highlight : Mass events in Samarkand show a strong positive correlation (r ≈ 0.98) with increased tourist arrivals. Combining cultural and gastronomic tourism creates a powerful, diversified attraction for visitors. Regular and well-promoted festivals significantly boost both international reputation and local economic impact. Keywords : Tourism, Samarkand, Festivals, Gastronomic Tourism, Destination Attractiveness
Belanja Modal Daerah : Dinamika Ketergantungan Fiskal, PAD, dan SiLPA di Kabupaten Gresik Rindyi Putri Lestari; Ririt Iriani Sri Setiawati
Academia Open Vol. 10 No. 1 (2025): June
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/acopen.10.2025.11287

Abstract

This study aims to analyze the effect of the regional financial dependency ratio, Regional Original Revenue (PAD), and Budget Surplus (SiLPA) on capital expenditure allocation in Gresik Regency. The data used are secondary data from 2009 to 2023 obtained from the Directorate General of Treasury (DJPK) of the Ministry of Finance and the Regional Asset and Finance Management Agency (BPKAD) of Gresik Regency. This study employs a quantitative approach using multiple linear regression analysis. The results indicate that PAD and SiLPA have a significant influence on capital expenditure allocation, while the regional financial dependency ratio does not show a significant influence. These findings suggest that fiscal autonomy and budget efficiency play a key role in driving regional infrastructure development.Highlight : PAD and fiscal dependence significantly influence capital expenditure allocation in Gresik Regency. SiLPA does not significantly affect capital spending, indicating inefficiencies in budget absorption. The study highlights the need for better fiscal planning to optimize infrastructure development. Keywords : Capital Expenditur, Fiscal Dependence, Local Revenue, SiLPA, Local Finance
Apparatus Quality as the Main Determinant of Financial Report Quality: Kualitas Aparatur sebagai Penentu Utama Kualitas Laporan Keuangan Sri Wulandari; Sugianto Sugianto; Yenni Samri Juliati
Academia Open Vol. 10 No. 1 (2025): June
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/acopen.10.2025.11289

Abstract

Background: The quality of financial reporting within local governments plays a critical role in ensuring transparency and accountability. Specific Background: Despite regulations mandating the application of government accounting standards and internal control mechanisms, empirical inconsistencies remain regarding their actual influence on financial reporting quality. Knowledge Gap: There is limited empirical evidence on how internal control, accounting standard implementation, and apparatus quality affect financial reporting in regional government settings, particularly in under-examined areas such as Sei Balai. Aim: This study investigates the impact of government accounting standards implementation, internal control, and apparatus quality on the financial reports of the Sei Balai District Office. Results: Findings reveal that only the quality of government apparatus exerts a significant and positive influence on financial reporting, while accounting standards and internal control do not demonstrate statistically significant effects. Novelty: This research contributes a localized case-based empirical insight into factors influencing financial report quality in regional governments, diverging from generalized assumptions that all regulatory compliance measures inherently yield better reporting outcomes. Implications: These results suggest that capacity-building for human resources may be more crucial than procedural compliance in improving the quality of financial reports, informing policymakers in resource prioritization. Highlights: Highlights the dominant role of apparatus quality in financial reporting. Reveals limited impact of accounting standards and internal control. Offers empirical insights from a localized regional government context. Keywords: Government Accounting Standards, Internal Control, Apparatus Quality, Financial Reporting, Local Government
Domestic Investment as Key Driver of Employment in Jabodetabek: Investasi Domestik sebagai Pendorong Utama Penyerapan Tenaga Kerja di Jabodetabek Kamilah Khumairoh; Ririt Iriani Sri Setiawati
Academia Open Vol. 10 No. 1 (2025): June
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/acopen.10.2025.11290

Abstract

General Background: Urban agglomerations like Greater Jakarta face complex labor market challenges amidst rapid economic growth and demographic shifts. Specific Background: The region’s employment dynamics are shaped by policy instruments such as minimum wage regulations, domestic investment, and the proliferation of micro and small industries. Knowledge Gap: Prior research has rarely examined the simultaneous influence of these three variables within a unified analytical model specific to the Jabodetabek context. Aims: This study aims to analyze the effects of minimum wage, domestic investment, and the number of micro and small industries on labor absorption in the Greater Jakarta area from 2017 to 2023. Results: Using a panel data regression with the Fixed Effect Model (FEM), the findings reveal that only domestic investment significantly and positively affects labor absorption, while minimum wage and the number of micro and small industries do not show significant impacts. Novelty: The study offers a novel integrated model that captures the joint influence of three key economic variables across nine metropolitan areas. Implications: The results underscore the need for policy focus on stimulating domestic investment and enhancing the capacity of small enterprises to sustainably address urban employment challenges.Highlight : Only domestic investment has a statistically significant and positive influence on labor absorption in the Greater Jakarta (Jabodetabek) area. Minimum wage and micro-small industries do not significantly affect labor absorption, highlighting structural limitations in informal sectors. Policy recommendations emphasize boosting domestic investment and improving the quality and innovation of micro-small enterprises. Keywords : Labor Absorption, Minimum Wage, Domestic Investment, Micro and Small Industries, Jabodetabek
Policy Implementation Challenges in Addressing Child Sexual Violence Sitna Aisa S. Igobula; Slamet Muchsin; Ali Masykur Musa
Academia Open Vol. 10 No. 1 (2025): June
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/acopen.10.2025.11299

Abstract

General Background: The well-being and development of children are foundational to a nation's future. Specific Background: In Indonesia, despite existing child protection laws, sexual violence against children remains a persistent issue, including in Malang City. Knowledge Gap: There is limited analysis of how local protective policies are implemented and what challenges hinder their effectiveness. Aims: This study aims to identify and evaluate the policy implementation of child sexual assault response in Malang, focusing on procedures, enabling factors, and obstacles. Results: The findings reveal that the UPT PPA operates under a supportive legal framework but faces barriers such as limited human resources, low public awareness, weak community engagement, and issues in case reporting consistency. Novelty: This study contributes a contextualized understanding of the operational challenges within a local child protection agency in Indonesia.Implications: The results highlight the need for targeted capacity building, improved reporting mechanisms, and broader community involvement to enhance the effectiveness of protective policies for children in Malang. Highlights: Highlights the gap between legal protection and practical implementation. Identifies key barriers such as low awareness and limited resources. Emphasizes the role of local agencies like UPT PPA in safeguarding children. Keywords: Policy Implementation, Sexual Violence, Child Protection
Halal Compliance Driven by Awareness, Knowledge, Convenience, and Producer Attitude Dinda TriKania; Sugianto Sugianto; Purnama Ramadani Silalahi
Academia Open Vol. 10 No. 1 (2025): June
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/acopen.10.2025.11301

Abstract

General Background: The increasing demand for halal-certified products underscores the importance of regulatory compliance among micro, small, and medium enterprises (MSMEs). Specific Background: In Indonesia, especially in regions like Deli Serdang, halal certification among MSMEs remains limited despite supportive policies. Knowledge Gap: Few studies empirically assess the behavioral and cognitive factors influencing halal certification compliance at the MSME level. Aims: This study aims to examine the relationship between halal certification compliance and four factors: halal awareness, knowledge, convenience, and producer attitudes among MSMEs in Deli Serdang Regency. Results: Using a quantitative descriptive approach with multiple linear regression on data from 100 purposively sampled participants, the study found that knowledge and convenience significantly affect compliance (p = 0.000), while awareness and producer attitudes do not (p = 0.100 and 0.120). Collectively, these factors explain 69% of the variance in compliance (R² = 0.690, p = 0.000). Novelty: The research uniquely combines psychological and practical constructs to analyze halal certification behavior, providing a comprehensive behavioral framework. Implications: These findings offer actionable insights for policymakers, certification authorities, and MSME stakeholders to design targeted training and regulatory support aimed at enhancing halal compliance and reducing certification barriers. Highlights : Highlights the dominant role of knowledge and convenience in halal certification compliance. Reveals that awareness and attitude alone do not ensure compliance. Offers policy insights to improve MSME halal practices through targeted interventions. Keywords: Halal Awareness, Halal Certification, MSME Compliance, Producer Attitudes, Halal Knowledge
Strategic Foresight Scenarios for Tourism Development in Uzbekistan Turdibekov Khasan Ibragimovich
Academia Open Vol. 10 No. 1 (2025): June
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/acopen.10.2025.11305

Abstract

General Background: Tourism is increasingly recognized as a strategic sector within Uzbekistan’s national economy, demonstrating robust growth and rising contributions to GDP in recent years. Specific Background: Despite impressive gains, the sector remains vulnerable to global disruptions, such as pandemics, highlighting the need for adaptive and forward-looking strategies. Knowledge Gap: While foresight technologies are gaining traction globally in tourism planning, their application in Uzbekistan remains underexplored and institutionally undeveloped. Aims: This study investigates the role of foresight methodologies—scenario analysis, horizon scanning, and long-term forecasting—in shaping strategic tourism development in Uzbekistan and proposes a structured framework for their implementation. Results: Empirical analysis revealed a strong correlation (r ≈ 0.99) between tourist inflows and export revenues, and scenario modeling projected 2030 arrivals ranging from 10 to 14 million tourists depending on external and policy factors. Novelty: The study presents the first integrated application of foresight tools in Uzbekistan’s tourism context, including custom growth scenarios and institutional foresight recommendations. Implications: Embedding foresight into national tourism planning will enhance Uzbekistan’s resilience to global shocks, align sectoral strategies with market trends, and strengthen its position as a leading destination in Central Asia.Highlight : Foresight tools such as scenario planning and forecasting are crucial for anticipating and shaping the future of Uzbekistan's tourism sector. Tourism recovery post-COVID has shown strong momentum, with projections aiming at 10–14 million tourists by 2030. Strategic integration of foresight into policy can enhance resilience, competitiveness, and sustainability in national tourism development. Keywords : Foresight, Strategic Planning, Tourism Development, Uzbekistan, Scenario Analysis
Changes in Impairment Loss Allowances on Receivables Under PSAK 71: Perubahan Cadangan Kerugian Penurunan Nilai Piutang Berdasarkan PSAK 71 Aprilia Putri; Surifah Surifah
Academia Open Vol. 10 No. 1 (2025): June
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/acopen.10.2025.11306

Abstract

General Background: Transparency and accuracy in financial reporting are crucial for publicly listed companies, especially in the banking sector. Specific Background: The adoption of PSAK 71 in 2020, replacing PSAK 55, introduced the Expected Credit Loss (ECL) model to enhance credit risk recognition in Indonesia’s financial system. Knowledge Gap: Previous studies lacked longitudinal data spanning pre-, during-, and post-crisis periods to capture the full impact of this standard. Aim: This study analyzes changes in allowance for impairment losses (CKPN) on receivables before and after PSAK 71 implementation in Indonesian banking companies listed on the IDX from 2015 to 2023. Results: The findings reveal a statistically significant increase in CKPN post-implementation, indicating more conservative credit risk estimations and improved accuracy in financial reporting. Novelty: This research uniquely covers a comprehensive time frame including the COVID-19 crisis, and applies both parametric (t-test) and non-parametric (Mann–Whitney U) tests, ensuring robust statistical validation. Implications: The results provide empirical support for standard-setters, regulators, auditors, and banking practitioners, highlighting PSAK 71’s role in strengthening financial statement reliability and credit risk management under various economic conditions.Highlight : Impairment reserves increased significantly after PSAK 71 implementation. ECL method better reflects future credit risk than incurred loss model. Validity strengthened by covering pre-, during-, and post-crisis periods. Keywords : CKPN; PSAK 71; Expected Credit Loss; Banking Sector; Financial Reporting
Gene Expression Analysis of miRNA-21 and miRNA-98 in Hepatic Fibrosis: Molecular Mechanisms and Clinical Relevance Nawras Najah Mubark
Academia Open Vol. 10 No. 1 (2025): June
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/acopen.10.2025.11316

Abstract

General Background: Liver fibrosis, a precursor to cirrhosis, arises from chronic liver injury due to factors such as hepatitis infection, alcohol intake, obesity, and smoking. Specific Background: MicroRNAs (miRNAs), especially miR-21 and miR-98, are increasingly recognized for their regulatory roles in hepatic fibrogenesis. Knowledge Gap: Despite evidence of miRNA involvement in liver fibrosis, data on their gene expression patterns in specific populations, such as Iraqi patients, remain limited. Aims: This study aimed to evaluate the differential expression of miRNA-21 and miRNA-98 in liver fibrosis patients compared to healthy controls, and their correlation with clinical variables, particularly hepatitis B and C infections. Results: In a case-control design with 88 patients and 88 controls, RT-PCR analysis showed upregulation of miRNA-21 (1.15 vs. 0.32) and downregulation of miRNA-98 (1.67 vs. 6.33) in patients (P < 0.05). miRNA expression was higher in HBV patients and in females. Novelty: This is the first study in Iraq to reveal the opposing expression profiles of miRNA-21 and miRNA-98 in liver fibrosis, suggesting sex-specific and viral infection-related modulation. Implications: These findings highlight the potential of miRNA-21 and miRNA-98 as biomarkers for fibrosis severity and targets for therapeutic intervention, particularly in HBV-associated liver disease.Highlight : miRNA-21 is upregulated in liver fibrosis patients, especially with HBV, suggesting a potential role in fibrogenesis. miRNA-98 is downregulated in liver fibrosis, indicating a protective or regulatory function in fibrosis progression. Gender and virus type influence miRNA expression—females and HBV patients show higher gene expression levels. Keywords: miRNA 21, miRNA 98, RT- PCR, Gene expression, Liver fibrosis
Lending Targets and Marketing Performance in Islamic Rural Banking Elina Sari; Sugianto Sugianto; Nurul Inayah
Academia Open Vol. 10 No. 1 (2025): June
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/acopen.10.2025.11318

Abstract

General background: Human resource management is a critical component of organizational success, particularly in the banking sector where marketing performance directly influences financial outcomes. Specific background: In the context of Sharia banking, institutions like PT. BPRS Puduarta Insani implement lending targets to guide marketing efforts. Knowledge gap: However, limited research has explored the dual impact—both motivational and burdensome—of such targets on employee performance in Islamic microfinance contexts. Aims: This study aims to analyze how the imposition of lending targets affects the work performance of Account Officers at PT. BPRS Puduarta Insani. Results: The findings reveal that while clear targets and associated rewards enhance motivation, focus, and creativity, excessively high targets induce stress and risk the compromise of prudential financing standards. Novelty: The study uniquely integrates qualitative insights to highlight the dynamic interplay between target-setting, compensation, and psychological well-being in a Sharia banking context. Implications: These results suggest that a balanced target-setting approach—aligned with market realities and employee capacity—can transform lending goals into performance drivers without undermining ethical lending standards.Highlight : Clear targets improve focus — Lending targets give Account Officers a structured direction to perform better. Rewards drive motivation — Incentives linked to target achievement enhance creativity and competitiveness. Excessive pressure risks performance — Unrealistic targets can lead to stress and compromise financing quality. Keywords : Sharia Bank, Marketing Performance, Compensation, Motivation, Lending Target

Page 148 of 239 | Total Record : 2389

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