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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
ISSN : -     EISSN : 27147444     DOI : 10.21070/acopen.11.2026.12985
Core Subject : 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.
Articles 2,384 Documents
Effect Of Additional Variations Of Etanol Fuel On Exhaust Gas Emissions On Yamaha 125cc Motorcycles: Pengaruh Variasi Penambahan Bahan Bakar Etanol Terhadap Emisi Gas Buang Pada Sepeda Motor Yamaha 125cc Nur Afif Rozikin; Rachmat Firdaus
Academia Open Vol. 4 (2021): June
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/acopen.4.2021.1969

Abstract

The very rapid development of the automotive world nowadays has made it a daily necessity for the community, in everyday human life it cannot be far from the name automotive, both in terms of transportation, and all kinds of supporting household needs. This can be seen from the number of motorbikes operating more when compared to other types of land transportation vehicles such as: cars. As we know, all transportation vehicles today still use non-renewable fuels. In line with the growing demand for fuel in the transportation, industrial and household sectors. Then this will result in unfavorable impacts on the environment, namely the residual exhaust gases from combustion. The remaining exhaust gases cause air pollution which can pollute the environment and can even destroy ozone which is very useful for living things on earth. In this study we use a reference concept which is then used as a concept, how is the effect of variations in the addition of ethanol fuel to exhaust gas emissions of Yamaha 125cc motorcycles by using variations in the percentage of ethanol 10%, 20%, 30% and variations in engine speed during testing, at 4600rpm, 5700rpm, and 6200rpm. It was found that the best torque and power were produced at a percentage of 10% ethanol at 6200 rpm indicating a power of 6.4 Hp and a torque of 10.6 Nm, and the best results on 30% preentae ethanol at 4600rpm showed 0.01% CO gas, 37 ppm HC gas, 1.8% CO2 gas and 18.06% O2 gas.
Application Of Activity Based Costing Method To Determine The Cost Of Production : Penerapan Metode Activity Based Costing Untuk Menentukan Harga Pokok Produksi Ita Sri Mulyani; Hadiah Fitriyah
Academia Open Vol. 4 (2021): June
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/acopen.4.2021.1974

Abstract

To analyze the comparison of calculations with the Activity Based Costing Method. This research is designed as a descriptive analytical study, quantitative analysis, which is used in calculating the traditional method and the Activity Based Costing method, while qualitative analysis is used in analyzing the results of the two variables of the traditional method and the Activity Based Costing Method. detailed data in the form of production data during the current period. Based on the results of the analysis, both the Activity Based Costing Method resulted in lower costs. Therefore, the Activity Based Costing Method can be used as an alternative for companies in calculating the cost of goods manufactured which is good because this method is a method that calculates the real and detailed production costs.
The Accuracy Of Task Completion In The Implementation Of PATEN : Ketepatan Penyelesaian Tugas Dalam Pelaksanaan Paten Isyarah Rosana Amalia; Isna fitria Agustina
Academia Open Vol. 4 (2021): June
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/acopen.4.2021.1978

Abstract

This study aims to determine the accuracy of task completion in the implementation of PATEN in Candi District. This type of research is descriptive qualitative research. Data collection techniques were carried out by observation, interviews, documentation, and literature studies. Data analysis techniques are data collection, data reduction, data presentation and conclusion drawing. The results showed that the accuracy of the completion of tasks in the implementation of PATEN in Candi District, namely the completion of a PATEN application in the KTP service, could be completed within 7 days with a note that the file requirements were complete so that it could be processed immediately. In the management of ID cards, Candi Subdistrict employees have carried out their duties to the maximum. However, in terms of managing E-KTP, there are obstacles in terms of coordination with the Ministry of Home Affairs located in Jakarta where the server at the Ministry of Home Affairs is turned off every 3 hours for server maintenance purposes, then after that 5 minutes later it is turned on again. So this causes the processing of E-KTP takes a long time
The Effect of Company Size, Sales Growth, Profitability and Leverage on Stock Returns in Food and Beverage Companies Listed on the Indonesia Stock Exchange for the 2015-2019 Period: Pengaruh Ukuran Perusahaan, Pertumbuhan Penjualan, Profitabilitas dan Leverage Terhadap Return Saham pada Perusahaan Food and Beverage yang Terdaftar di Bursa Efek Indonesia Periode 2015-2019 Nurul Ajizah; Sarwenda Biduri
Academia Open Vol. 4 (2021): June
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/acopen.4.2021.1984

Abstract

This study aims to analyze the effect of firm size, sales growth, profitability and leverage on stock returns in food and beverage companies listed on the Indonesia Stock Exchange (IDX) for the 2015-2019 period. The sampling method used is purposive sampling method. The number of companies sampled in this study are 11 Food And Beverage companies listed on the IDX in the 2015-2019 period. The data used is secondary data. The data analysis method used in this study is Eviews 9. The results of this study indicate that there is an effect of company size on stock returns in Manufacturing companies in the Food and Beverage sub-sector listed on the Indonesia Stock Exchange (IDX) for the 2015-2019 period. There is an effect of Sales Growth (Growth) on Stock Returns in Food and Beverage Manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2015-2019 period. Profitability affects stock returns in Food and Beverage Manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2015-2019 period. Leverage has an effect on Stock Returns in Food and Beverage Manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2015-2019 period.
The Influence of Accounting Students' Tax Understanding on Npwp Ownership Awareness Through Legal Compliance Mediation: Pengaruh Pemahaman Perpajakan Mahasiswa Akuntansi Terhadap Kesadaran Kepemilikan Npwp Melalui Mediasi Ketaatan Hukum Kristia Armiyanti; Nurasik
Academia Open Vol. 4 (2021): June
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/acopen.4.2021.1985

Abstract

This study aims to determine prove and analyze the influence of understanding of accounting and legal observance of NPWP ownership. This study uses the Accounting Study Program Faculty of Business, Law and Social Sciences, University of Muhammadiyah Sidoarjo as its population. Samples were selected using the purposive sampling method. This research uses a quantitative approach and research data are tested using Partial Least Square (PLS) data processing. From the calculation results it is concluded that the understanding of taxation of accounting students has an influence on the awareness of NPWP ownership. Understanding of accounting students taxation has an influence on the legal compliance of accounting students. The legal compliance of accounting students has an influence on awareness of NPWP ownership. Understanding of accounting student taxation influences awareness of NPWP ownership
The Impact of Application of Android Mobile Application-Based Online Credit as an Effort to Accelerate Credit Disbursement: Dampak Penerapan Pemberian Kredit Online Berbasis Aplikasi Mobile Android sebagai Upaya Percepatan Pencairan Kredit Mifta Salwa; Fityan Izzah Noor Abidin
Academia Open Vol. 4 (2021): June
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/acopen.4.2021.1986

Abstract

This study aims to determine the positive and negative impacts of the application of online credit distribution based on the android mobile application as an effort to accelerate credit disbursement in the Tunaiku application. To obtain the data needed in the study, the researcher tries to obtain related data such as primary data, which is sure that the data obtained by a researcher is directly from the object. In this study, the primary data source came from the results of interviews with the Tunaiku application and the second party who was the debtor of the Tunaiku application. And secondary data, namely data obtained by a researcher indirectly from the object. In this study, the secondary data sources came from literature studies conducted by researchers. And the type of research used in this research is descriptive research with a qualitative approach. And the results of this study are the researchers found a positive impact arising from the application of online credit provision based on the Android mobile application as an effort to accelerate credit disbursement on the Tunaiku application, namely: saving time and energy, not requiring collateral for goods or other valuable documents, can be a solution for debtors who need instant funds and fast disbursement of funds, loan funds can be used for various needs, flexible ceiling amounts and tenors. And the negative impact of the application of online credit application based on the android mobile application as an effort to accelerate credit disbursement on the Tunaiku application, namely: creating a culture of debt, high interest on debt, fishing for the system to dig holes and cover holes, misuse of personal data, family or closest relatives will be disturbed.
The Effect of SBI Interest Rates, Rupiah Exchange Rates, and Inflation on Net Asset Value of Equity Mutual Funds in 2015-2018: Pengaruh Suku Bunga Sbi, Nilai Tukar Rupiah, dan Inflasi Terhadap Nilai Aktiva Bersih Reksadana Saham Tahun 2015-2018 Fatimatus Sholihah; Wiwit Hariyanto
Academia Open Vol. 4 (2021): June
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/acopen.4.2021.1987

Abstract

This study aims to determine the effect of SBI interest rates, Rupiah Exchange Rates, and inflation on the net asset value of equity funds in Indonesia for the 2015-2018 period. This study uses a quantitative approach with analysis tests using multiple linear regression tests, where there are three independent variables and one dependent variable. The type of data in this study uses secondary data, in the form of data taken from the official website of Bank Indonesia. The research sample was determined by purposive sampling method with sample criteria so that it obttained 9 samples of mutual fund products over four years from 2015-2018 so as many as 36 samples of Mutual Fund Products. Based on the results of analysis technique that have been done, the results of 3 independent variables show that the exchange rate of the rupiah and inflation have no effect the net asset value of mutual fund shares, while the value of SBI interest rates effect the net asset value of stock mutual funds.
The Effect of Intellectual Capital Disclosure Disclosure on Profitability and Firm Value in Banking Companies Listed on the Stock Exchange 2015-2019: Pengaruh Pengungkapan Intellectual Capital Disclosure Terhadap Profitabilitas Dan Nilai Perusahaan Pada Perusahaan Perbankan Yang Terdaftar Di Bei Tahun 2015-2019 Esty Nugraheni; Nurasik
Academia Open Vol. 4 (2021): June
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/acopen.4.2021.1990

Abstract

This study aims to analyze the effect of intellectual capital disclosure on financial performance and firm value in banking companies listed on the Indonesia Stock Exchange (IDX) for the 2015-2019 period. The sampling method used is purposive sampling method. The number of companies that were sampled in this study were 14 banking companies listed on the IDX in the 2015-2019 period. The data used is secondary data. The data analysis method used in this research is PLS 3.2. The results of this study indicate that Intellectual Capital Disclosure affects the company's financial performance (ROA) in banking companies listed on the Indonesia Stock Exchange (IDX) for the 2015-2019 period. Intellectual Capital Disclosure has an effect on firm value in banking companies listed on the Indonesia Stock Exchange (IDX) for the 2015-2019 period.
The Effect of Audit Quality, Previous Year's Audit Opinion, And Company Growth on the Acceptance of Going Concern Audit Opinions: Pengaruh Kualitas Audit, Opini Audit Tahun Sebelumnya, Dan Pertumbuhan Perusahaan Terhadap Penerimaan Opini Audit Going Concern Dewi Anggraeni; Nurasik
Academia Open Vol. 4 (2021): June
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/acopen.4.2021.1991

Abstract

This study aims to analyze the Effect of Audit Quality, Previous Year's Audit Opinion, and Company Growth on the Acceptance of Going Concern Audit Opinions in Food and Beverage Companies Listed on the Indonesia Stock Exchange (IDX) for the 2015-2019 period. The sampling method used is purposive sampling method. The number of companies that were sampled in this study were 10 Food and Beverage companies listed on the IDX in the 2015-2019 period. The data used is secondary data. The data analysis method used in this study is Logistic Regression with SPSS 23. The results of this study indicate that audit quality has an effect on the acceptance of going concern audit opinions. The previous year's audit opinion has an effect on the acceptance of going-concern audit opinion. Company growth has an effect on going concern audit acceptance.
Analysis of Reading Skills of Class III Students with Group Learning Method at Elementary School: Analisis Keterampilan Membaca Siswa Kelas III Dengan Metode Pembelajaran Kelompok di SD Muhammad Albar; Ermawati Zulikhatin
Academia Open Vol. 6 (2022): June
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/acopen.6.2022.1992

Abstract

In learning Indonesian, each student has different abilities. One of the problems that elementary school (SD) students often encounter in their daily lives is problems related to not reading fluently. Because unwittingly fluent reading is often found in human activities in carrying out various activities in daily life, elementary school students are no exception. To describe the results of the third grade students reading skills with the group learning method at SDN Modong Tulangan, namely through the learning process students are expected to have the ability to think and interact to be able to solve problems in everyday life. Based on this, in this study the researchers used descriptive qualitative research with an approach to students. Qualitative research is research that produces descriptive data in the form of written and spoken words from people and behaviors observed in the field. The population in this study was 19 students divided into 9 female students and 10 male students in grade III at SDN Modong Tulangan. The instruments used are test questions, student response questionnaires, interviews, and observation sheets. The results showed that the application of group learning to reading skills was found in the teacher's teaching and learning activities which began by providing guidance to students through explanations from Indonesian books that made me smart, then students began to apply according to the explanations of the class teacher to use Indonesian books to make me smarter. Thorough and correct. The use of group learning can attract students' attention by encouraging students to learn to read which makes students' reading skills very good.

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