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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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The Dimensions of the Quality of Financial Reporting and Their Impact on The Performance and Profitability of Companies Hayder Jameel Ahmed; Sara AbdulalKareem Mohsin
Academia Open Vol. 10 No. 2 (2025): December
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/acopen.10.2025.12982

Abstract

Background: High-quality financial reporting is essential for ensuring transparency, reducing information asymmetry, and strengthening stakeholder confidence, yet its direct contribution to firms’ financial performance remains debated. Specific Background: Prior evidence highlights varied effects of reporting quality across sectors and institutional environments, underscoring the need for sector-specific empirical validation in emerging markets such as Iraq. Knowledge Gap: Limited research has examined how reporting quality influences both performance and profitability across multiple Iraqi industries using integrated financial indicators within a multi-year framework. Aims: This study evaluates the effect of financial reporting quality on firms’ performance and profitability among corporations listed on the Iraq Stock Exchange from 2020–2023. Results: Regression analysis demonstrates a strong and significant relationship between reporting quality and key performance measures (ROA, ROE, D/E ratio, current ratio, and EBIT%), with an overall model correlation of 0.692. Sectoral results show that firms with higher and stable reporting quality tend to exhibit stronger or improving profitability, whereas weak reporting quality correlates with declining performance. Novelty: The study integrates four core reporting-quality dimensions with multi-sector financial indicators, providing a holistic assessment rarely conducted in the Iraqi context. Implications: Findings emphasize the strategic value of enhancing reporting quality to improve financial outcomes and guide regulatory, managerial, and policy reforms.Highlight : The content emphasizes how reporting quality influences firms’ profitability through clearer and more reliable financial information. The analysis highlights significant relationships between reporting quality and key performance indicators across sectors. The findings underline that consistent, transparent reporting supports better decision-making for stakeholders Keywords : Financial Reporting, Financial Performance, Financial Reporting Quality, Profitability, Earnings Quality
Islamic Education Management in the Formation of Children's Morals in Elementary Madrasahs: The Influence of Digital Media on Character Education Nurmala Fadhilah Jaya; Hasanah Fitriya; Nur Rois; Yusuf Nur Ubaidillah; Sukarman Sukarman
Academia Open Vol. 11 No. 1 (2026): June
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/acopen.11.2026.12983

Abstract

General Background Islamic education in Madrasah Ibtidaiyah holds a foundational role in cultivating children’s moral character and spiritual values from an early age. Specific Background The rapid expansion of digital media has reshaped students’ behaviors, learning patterns, and sources of moral reference, creating tensions between classroom-based Islamic character education and unregulated digital exposure. Knowledge Gap Existing studies rarely integrate Islamic education management, character formation, and digital media challenges within a single comprehensive framework at the elementary madrasah level. Aims This study aims to examine Islamic education management in relation to children’s moral formation amid digital disruption and to formulate an adaptive management model aligned with Islamic values. Results Using a qualitative literature review, the findings identify a misalignment between moral instruction in schools and students’ digital environments, contributing to ethical vulnerability. The study formulates a Digital-Era Adaptive Islamic Education Management Model consisting of five pillars: Islamic digital moral-literacy curriculum, teachers as ethical digital role models, innovative and controlled digital learning, holistic school–parent partnerships, and authentic character-based evaluation. Novelty The novelty lies in the integrative management model that systematically combines Islamic educational principles with digital-era character challenges. Implications The model provides a strategic managerial framework for Madrasah Ibtidaiyah to harmonize technological engagement with moral and spiritual reinforcement, supporting sustainable character formation in the digital era. Highlights: Managerial misalignment exists between school moral instruction and students’ digital experiences. Five integrated strategic pillars structure adaptive management for moral development. Collaborative roles of teachers, parents, and schools are central to sustaining children’s ethics. Keywords: Islamic Education Management, Digital Media, Character Education
Heirs Lose Legal Protection When Land is Planned for Road Development in Indonesia Jestika Erika Lambonan; Rasji Rasji
Academia Open Vol. 10 No. 2 (2025): December
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/acopen.10.2025.12984

Abstract

General Background: Public infrastructure planning in Indonesia frequently triggers conflict between state development interests and private inheritance rights. Specific Background: The designation of inherited land for road development often occurs before heirs complete formal registration processes, creating uncertainty in their legal standing. Knowledge Gap: Despite clear expropriation requirements under the Basic Agrarian Law and the Land Acquisition Act, limited research examines how planning designations are misinterpreted to extinguish heirs’ rights without compensation. Aim: This study analyzes the extent of legal protection available to heirs when inherited land is included in a road-planning area, using a normative juridical approach and the Jakarta High Court Decision No. 225/PDT/2019 as a case study. Results: Findings show that planning documents are sometimes treated as automatically converting inherited land into state land, contrary to statutory due-process requirements, thereby depriving heirs of compensation and recognition. Novelty: The article exposes a critical doctrinal inconsistency in judicial reasoning and compares it with foreign eminent-domain standards that more robustly protect succession-based property rights. Implications: Strengthening heir verification, clarifying administrative procedures, and reforming land-acquisition governance are imperative to uphold constitutional property guarantees and prevent substantive injustice. Highlights: Highlights how road development planning can erode heirs’ legal protection before formal expropriation and compensation. Critically analyzes a Jakarta High Court decision that treats planned-road designation as automatically converting inherited land into state land. Proposes reforms such as mandatory heir verification and clearer procedures to align land acquisition with constitutional property guarantees. Keywords: Legal Protection, Heirs’ Rights, Land Acquisition, Road Development, State Land
Dominant Factors of Recurrent Tuberculosis Treatment Visits in Jakarta: Faktor Dominan Kunjungan Berulang Pengobatan Tuberkulosis di DKI Jakarta Della Dwi Ayu; Syarif Rahman Hasibuan; Putu Erma Pradnyani
Academia Open Vol. 11 No. 1 (2026): June
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/acopen.11.2026.12985

Abstract

General Background: Tuberculosis remains a major public health challenge in Indonesia, with DKI Jakarta designated as a priority province for tuberculosis control. Specific Background: Despite high treatment coverage, the treatment success rate in Jakarta declined from 81% in 2023 to 63.7% in 2025, far below the national target of 90%, indicating persistent problems in treatment adherence and continuity of care. Knowledge Gap: Although recurrent tuberculosis treatment visits are recognized as indicators of treatment failure and potential progression to drug-resistant tuberculosis, evidence regarding the dominant sociodemographic determinants of these visits in Jakarta remains limited. Aims: This study aims to analyze the association between sociodemographic factors—age, sex, and marital status—and recurrent tuberculosis treatment visits in DKI Jakarta. Results: A quantitative cross-sectional study using secondary BPJS Health data involving 46,064 tuberculosis patients was analyzed using logistic regression. The results show that marital status is the dominant factor associated with recurrent visits (p=0.000; OR=5.320). Age is also significantly associated, where individuals under 60 years have lower risk compared with those above 60 years, while sex shows no significant relationship (p=0.510). Novelty: This study identifies marital status as the main sociodemographic determinant of recurrent tuberculosis treatment visits using large-scale national health insurance data. Implications: The findings indicate that tuberculosis control strategies in DKI Jakarta should integrate family-based approaches by involving spouses as treatment supporters and utilizing educational tools such as the LEKAT leaflet to strengthen adherence monitoring and reduce recurrent treatment visits. Highlights • Marital status emerges as the strongest predictor of repeated tuberculosis treatment attendance.• Individuals aged under sixty years demonstrate lower probability of repeated therapy visits compared with elderly patients.• BPJS Health data analysis reveals demographic determinants supporting family-oriented tuberculosis control strategies. Keywords Tuberculosis; Recurrent Tuberculosis; Marital Status; Treatment Adherence; Public Health Surveillance
Democratic Deficit in the Governance of the Indonesian Capital City: Defisit Demokrasi dalam Tata Kelola Ibu Kota Nusantara Rena Puspita Dewi Purba; Mayang Rabbani; Firli Novansyah Putra
Academia Open Vol. 11 No. 1 (2026): June
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/acopen.11.2026.12986

Abstract

Background: The relocation of Indonesia’s national capital to East Kalimantan has introduced a distinctive governance arrangement for the administration of the Indonesian Capital City. Specific background: This arrangement is implemented through the Indonesian Capital Authority, a ministerial-level institution directly accountable to the President and operating outside the conventional regional government system. Knowledge gap: Limited legal scholarship has examined how this governance model aligns with good governance principles and democratic constitutional norms. Aims: This study analyzes the governance of the Indonesian Capital City by examining the position and authority of the Indonesian Capital Authority within the framework of good governance. Results: The findings show that the concentration of extensive administrative powers in the absence of a local representative body generates accountability gaps, weak public participation, and limited checks and balances. Novelty: This research conceptualizes the democratic deficit in the governance of the Indonesian Capital City through an administrative law and constitutional perspective. Implications: The study highlights the need for regulatory restructuring and oversight mechanisms to ensure transparent, accountable, and democratically grounded governance. Highlights The governance of the Indonesian Capital City is characterized by centralized authority. The absence of local representative institutions reflects a democratic deficit. Good governance principles are not fully reflected in the current governance structure. Keywords Indonesian Capital Authority, Good Governance, Democratic Deficit, Capital City Governance, Constitutional Administration
Prevalence Pattern of Extended Spectrum Beta Lactamase Producing Escherichia coli in Beef in Traditional Markets: Pola Prevalensi Escherichia coli Penghasil Extended Spectrum Beta Lactamase pada Daging Sapi di Pasar Tradisional Puput Ayu Novitasari; Kuntaman Kuntaman; Akhmad Sudibja; Jesyca Isabel Anggraini; Tri Anisa Istiqomah
Academia Open Vol. 11 No. 1 (2026): June
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/acopen.11.2026.12987

Abstract

Background: Antimicrobial resistance represents a growing global health concern, with foodborne bacteria acting as important reservoirs in the transmission pathway. Specific background: Escherichia coli capable of producing Extended Spectrum Beta Lactamase has been frequently detected in animal-derived foods, particularly beef sold in traditional markets where sanitation practices are often inadequate. Knowledge gap: Despite numerous studies on livestock and slaughterhouses, evidence describing the prevalence pattern of Extended Spectrum Beta Lactamase producing Escherichia coli in beef at the traditional market level remains limited, especially in Surabaya. Aims: This study aimed to describe the prevalence pattern of Extended Spectrum Beta Lactamase producing Escherichia coli in beef sold in traditional markets. Results: A descriptive cross-sectional study was conducted on fifty beef samples collected from multiple vendors. Identification using MacConkey agar and confirmation with the Double Disk Synergy Test showed that 29 samples (58%) were positive for Extended Spectrum Beta Lactamase producing Escherichia coli, with variation across vendors. Novelty: This study provides direct phenotypic confirmation of Extended Spectrum Beta Lactamase producing Escherichia coli in beef from traditional market settings. Implications: The findings emphasize the need for routine microbiological monitoring and improved hygiene practices in traditional meat distribution to support food safety and public health protection. Highlights Extended Spectrum Beta Lactamase producing Escherichia coli detected in more than half of beef samples Prevalence pattern varied among traditional market vendors Traditional market meat handling presents substantial food safety challenges Keywords Beef, Escherichia Coli, Extended Spectrum Beta Lactamase, Traditional Markets, Antimicrobial Resistance
Biochemical Profiles in Women with Parathyroid Carcinoma Under Chemotherapy Zahraa Ali Nashoor Alnawas; Kawther hussein Dikain
Academia Open Vol. 10 No. 2 (2025): December
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/acopen.10.2025.12989

Abstract

General Background: Parathyroid carcinoma is a rare endocrine malignancy characterized by excessive parathyroid hormone secretion and severe metabolic disruption. Specific Background: Although its biochemical profile is well documented, evidence describing how chemotherapy influences circulating calcium, phosphate, vitamin D metabolites, and trace elements—particularly among older women—remains limited. Knowledge Gap: Few studies systematically compare these biochemical alterations with healthy controls to determine the extent of treatment-associated metabolic derangement. Aims: This study evaluates and correlates key biochemical parameters in women with parathyroid carcinoma undergoing chemotherapy relative to age-matched healthy subjects. Results: Findings demonstrated significantly elevated serum calcium and parathyroid hormone, alongside reduced phosphate, 25(OH)D, 1,25(OH)₂D, zinc, and iron in the patient group, indicating marked disruptions across mineral metabolism, vitamin D dynamics, and trace element homeostasis. Novelty: The study provides one of the first integrated biochemical assessments focused exclusively on chemotreated female patients, revealing a broader metabolic signature than previously recognized. Implications: These results highlight the importance of comprehensive biochemical monitoring to improve diagnostic accuracy, evaluate treatment response, and anticipate complications, thereby supporting more precise management strategies for parathyroid carcinoma.Highlight : Elevated calcium and PTH are the key biochemical disturbances. Reduced phosphate and vitamin D indicate notable metabolic impairment. Trace element changes support the need for comprehensive biochemical evaluation. Keywords : Parathyroid Carcinoma, Hypercalcemia, Parathyroid Hormone (PTH), Vitamin D Deficiency, Hypophosphatemia
Analysis of a Single-Phase Transformer Protection Control System Using a Microcontroller: Analisis Sistem Kontrol Proteksi Transformator Satu Fase Menggunakan Mikrokontroler Dwi Hadidjaja R.S.; Adriana Anteng Anggorowati; Dewi Handayani U.N
Academia Open Vol. 10 No. 2 (2025): December
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/acopen.10.2025.12990

Abstract

General Background: Single-phase distribution transformers frequently experience overcurrent, overvoltage, and thermal stress, which account for a significant portion of operational failures in low-voltage networks. Specific Background: Conventional thermal–electromechanical relays exhibit slow response times (150–300 ms) and lack real-time multi-parameter monitoring, limiting their ability to prevent insulation degradation under rapidly fluctuating loads. Knowledge Gap: Prior microcontroller-based protection studies rarely provide quantitative benchmarking against conventional relays, lack integrated current–voltage–temperature sensing, and often omit controlled fault-injection experiments for latency validation. Aims: This study aims to develop and evaluate a microcontroller-based protection system using calibrated ACS712, ZMPT101B, and NTC sensors with real-time decision logic to reduce fault-detection latency and improve protection reliability. Results: Experimental testing on single-phase transformer fault-injection scenarios demonstrated detection latencies of 84 ms (overcurrent), 96 ms (overvoltage), and 112 ms (thermal), with sensor errors below 2.4%, a 98.1% trip success rate, and only 1.3% false positives across 50 cycles. Novelty: The system integrates low-error multi-parameter sensing with sub-120-ms response and provides the first quantitative benchmark showing performance improvements over conventional relays. Implications: Findings confirm that optimized low-cost microcontroller platforms can serve as scalable, accurate, and time-efficient protection solutions for distribution transformers, supporting future development of intelligent protection systems. Highlights: Sub-120 ms fault-detection latency significantly outperforms conventional relays. Multi-parameter sensing (current–voltage–temperature) enhances reliability and reduces missed trips. Low-cost microcontroller platform provides a scalable and accurate protection alternative for distribution systems. Keywords: Fault Detection, Microcontroller-Based Protection, Thermal Monitoring, Transformer Protection System, Overcurrent–Overvoltage
Corporate Governance Failures Leading to Bankruptcy in State-Owned Enterprises (SOEs) Subsidiaries Nabilla Mahva Tsabita; Ariawan Gunadi
Academia Open Vol. 10 No. 2 (2025): December
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/acopen.10.2025.12991

Abstract

General Background: Good Corporate Governance (GCG) is essential for ensuring corporate integrity and preventing financial distress, particularly within State-Owned Enterprises (SOEs). Specific Background: Recent bankruptcy cases involving SOE subsidiaries reveal persistent weaknesses in transparency, accountability, and supervisory mechanisms, as exemplified by the collapse of PT Indofarma Global Medika (IGM). Knowledge Gap: Existing studies often assess fraud or GCG violations in isolation, lacking analysis that connects governance failures to legal and financial consequences within SOE parent–subsidiary structures. Aims: This study examines how suboptimal GCG implementation contributes to bankruptcy risks in SOE subsidiaries and evaluates the legal and managerial implications for parent entities. Results: Findings show that repeated fraud, inadequate risk management, and ineffective oversight created structural vulnerabilities that escalated into insolvency during the Suspension of Debt Payment Obligations process. Novelty: The research establishes a direct causal link between GCG failure and subsidiary bankruptcy within the specific legal framework governing SOEs, highlighting accountability gaps in parent–subsidiary governance. Implications: Strengthening GCG enforcement is critical to safeguard state assets, enhance supervisory effectiveness, and prevent future insolvencies in SOE corporate groups. Highlights: Suboptimal GCG implementation in SOE subsidiaries significantly increases bankruptcy risk. Parent–subsidiary governance gaps weaken supervision and allow fraud to recur. Strengthening risk management and accountability is crucial to protect state assets. Keywords: Good Corporate Governance, State-Owned Enterprises, Bankruptcy, Parent–Subsidiary Governance, Risk Management
Evaluating a Local Economic Empowerment Grant: Growth in Cooperative Capital, Membership, and Net Surplus Aurora Andi Tribuana; Bayu Priambodo
Academia Open Vol. 11 No. 1 (2026): June
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/acopen.11.2026.12992

Abstract

General Background: Cooperatives play a strategic role in community-based economic development in Indonesia but often face constraints related to capital, human resources, and institutional sustainability. Specific Background: To address these challenges, the Kediri City Government implemented the PRODAMAS Plus Community Empowerment Program, providing grants to strengthen RW-level cooperatives, including the Kemiri Makmur Cooperative. Knowledge Gap: Despite the widespread implementation of grant-based empowerment programs, empirical evidence on their effectiveness in ensuring long-term cooperative sustainability at the grassroots level remains limited. Aims: This study aims to evaluate the effectiveness of the PRODAMAS Plus economic grant in supporting the sustainability of the Kemiri Makmur Cooperative using Steers’ effectiveness framework. Results: The findings demonstrate that the grant significantly increased cooperative capital, assets, membership, and net surplus (SHU), enhanced service delivery, and enabled short-term business innovation, although sustainability was constrained by limited human resources, space, and leadership regeneration. Novelty: This study provides micro-level evidence of how localized fiscal empowerment influences cooperative performance across multiple effectiveness dimensions. Implications: The results suggest that grant programs should be complemented with continuous mentoring, capacity building, and institutional strengthening to ensure sustained community economic development. Highlights: Grant Impact: Substantial government grants significantly strengthened cooperative capital, assets, and net surplus. Institutional Capacity: Human resource limitations and leadership regeneration remain key challenges to sustainability. Policy Insight: Financial assistance must be integrated with continuous mentoring and capacity building to ensure long-term effectiveness. Keywords: PRODAMAS Plus, Cooperative Sustainability, Community Empowerment, Local Economic Development, Program Effectiveness

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