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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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YouTube Da’wah Viewing and Student Religious Commitment: Menonton Dakwah YouTube dan Komitmen Beragama Mahasiswa Nur Rahmah; Muhammad Anshar
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.11.2026.13060

Abstract

General Background: The rapid expansion of digital media has transformed religious communication, positioning YouTube as a prominent platform for Islamic da’wah among university students. Specific Background: Within Islamic higher education, students increasingly access da’wah videos that combine visual, auditory, and spiritual messages aligned with contemporary digital lifestyles. Knowledge Gap: Despite growing digital da’wah consumption, empirical studies specifically examining YouTube viewing intensity in relation to religious commitment among Islamic university students remain limited. Aims: This study aims to examine the relationship between watching Islamic da’wah videos on YouTube and religious commitment among students of UIN Alauddin Makassar. Results: Using a quantitative survey approach and simple linear regression analysis, the findings demonstrate a positive and statistically significant relationship between the intensity of watching da’wah videos and students’ religious commitment, with a moderate correlation level. Novelty: The study strengthens empirical evidence on digital da’wah by focusing on viewing intensity as a measurable variable linked to religious commitment within the context of Islamic higher education in Indonesia. Implications: These findings underline the strategic role of YouTube as a contemporary da’wah medium supporting students’ religious awareness, consistency, and practice, while also providing a reference for future digital da’wah development in Islamic universities. Highlights • Higher da’wah video viewing intensity corresponds with stronger student religious commitment• YouTube functions as an active medium for fulfilling students’ spiritual needs• Digital da’wah aligns with communication theories emphasizing active media use Keywords YouTube; Digital Da’wah; Religious Commitment; Islamic Students; Viewing Intensity
Comparison of Indonesian and US Bankruptcy Laws in the Protection of Creditors and Debtors : Perbandingan Hukum Kepailitan Indonesia dan Amerika Serikat dalam Perlindungan Kreditor dan Debitor Anisa Defbi Mariana; I Gede Agus Kurniawan
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.11.2026.13061

Abstract

General Background Bankruptcy law functions as a collective debt resolution mechanism intended to balance legal certainty, economic stability, and fairness between creditors and debtors in modern business systems. Specific Background Indonesia regulates bankruptcy through Law Number 37 of 2004 on Bankruptcy and Suspension of Debt Payment Obligations, while the United States applies the U.S. Bankruptcy Code, particularly Chapters 7 and 11, reflecting different legal traditions and policy orientations. Knowledge Gap Despite extensive discussions on each system, systematic comparison focusing on creditor and debtor protection principles remains limited in highlighting structural and philosophical distinctions. Aims This study aims to compare the bankruptcy regimes of Indonesia and the United States with emphasis on mechanisms, principles, and legal protections afforded to creditors and debtors. Results The findings show that both systems recognize bankruptcy as a collective proceeding, apply creditor priority rules, and provide liquidation and reorganization pathways; however, Indonesia emphasizes procedural simplicity and creditor certainty, whereas the United States prioritizes debtor protection through automatic stay, debtor-in-possession, and reorganization-oriented frameworks. Novelty The study presents an integrated comparative analysis that links procedural design with underlying legal philosophy in both jurisdictions. Implications These findings offer a conceptual reference for bankruptcy law reform in Indonesia by identifying comparative elements that may support a more balanced protection structure for creditors and debtors within evolving economic conditions. Highlights: Both jurisdictions adopt collective debt settlement with structured creditor priority arrangements. Indonesia relies on simplified procedural thresholds, while the United States applies debtor-centered reorganization mechanisms. Divergent legal philosophies shape distinct institutional roles for courts, creditors, and debtors. Keywords: Bankruptcy, Creditor, Debtor, PKPU, Bankruptcy Law, Comparative Law
Synergy Between State Administrative Law And Criminal Law In Asn Discipline Enforcement: Sinergi Hukum Administrasi Negara Dan Hukum Pidana Dalam Penegakan Disiplin Asn Maybellina Beatrix; Vrestissya Septiani Rahmadiana; Zahra Wati Qhoiri
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.11.2026.13062

Abstract

General Background: Discipline enforcement among State Civil Apparatus (ASN) constitutes a fundamental pillar of clean and accountable governance within a constitutional state framework. Specific Background: In practice, disciplinary violations by ASN frequently intersect with criminal law, particularly in cases involving abuse of authority, corruption, and misconduct that threaten public trust, creating risks of overlapping authority and sanctions. Knowledge Gap: Existing discussions often address administrative and criminal mechanisms separately, leaving uncertainty regarding their coordinated application in ASN discipline enforcement. Aims: This study examines the relationship between State Administrative Law and Criminal Law in enforcing ASN discipline through a normative juridical approach based on administrative governance regulations and Government Regulation Number 94 of 2021. Results: The findings demonstrate that the two legal regimes operate in a complementary manner, with administrative law functioning as a supervisory and corrective framework, while criminal law is applied when violations exceed administrative boundaries and cause public harm. Novelty: This research emphasizes the principle of ultimum remedium as the primary normative basis for determining sanction priority, positioning criminal sanctions as a last legal measure. Implications: The study provides structured guidance for civil service development authorities and law enforcement institutions to ensure proportional, coordinated, and legally certain handling of ASN disciplinary violations within an integrated governance system. Highlights • Administrative sanctions operate as the primary supervisory mechanism in ASN discipline handling• Criminal proceedings are reserved for violations exceeding administrative responsibility and public interest thresholds• The ultimum remedium principle structures sanction prioritization within a layered accountability system Keywords ASN Discipline; State Administrative Law; Criminal Law; Ultimum Remedium; Public Governance
The Impact of Corporate Social Responsibility Disclosure, Profitability, Leverage, Liquidity, and Sales Growth on Firm Value: Pengaruh CSR Disclosure, Profitability, Leverage, Liquidity, dan Sales Growth Terhadap Firm Value Kellen Ivana Trini; Djeni lndrajati Widjaja; Nastasya Cindy Hidajat
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.11.2026.13063

Abstract

General Background Firm value represents a key market-based indicator reflecting investor assessment of corporate performance and future prospects in capital markets. Specific Background In Indonesia, rapid growth of the capital market and sectoral expansion in industrials, consumer non-cyclical, and healthcare companies have intensified attention toward financial and non-financial disclosures associated with firm value. Knowledge Gap Prior empirical findings on the roles of corporate social responsibility disclosure, profitability, leverage, liquidity, and sales growth in shaping firm value remain inconsistent, particularly across specific IDX sectors and recent observation periods. Aims This study aims to examine the relationships between CSR disclosure, profitability, leverage, liquidity, and sales growth with firm value among companies listed on the Indonesia Stock Exchange during 2022–2024. Results Using 90 firm-year observations and multiple linear regression, the findings indicate that profitability shows a positive and significant association with firm value, while liquidity exhibits a negative and significant association; CSR disclosure, leverage, and sales growth demonstrate no significant relationships. Novelty This study provides recent sector-focused evidence highlighting the contrasting roles of profitability and liquidity within Indonesian listed firms during the post-pandemic period. Implications The results suggest that investors prioritize profit-generating capability over CSR disclosure and growth indicators, while excessive liquidity may signal inefficient resource allocation, offering insights for corporate financial management, investors, and regulators concerned with firm value formation. Highlights: Profit-generating capacity emerged as the strongest statistically supported driver of market valuation. Excessive short-term asset holdings were associated with lower market appraisal. Sustainability reporting and revenue expansion indicators were not decisive valuation signals. Keywords: Firm Value, Profitability, Liquidity, CSR Disclosure, Indonesia Stock Exchange
Teacher-Facilitated Plugged Coding for Early Childhood Computational Thinking Fifi Syara Wahyu; Mallevi Agustin Ningrum; Yes Matheos Lasarus Malaikosa; Andi Kristanto; Nurul Istiq'faroh; Mohammad Syahidul Haq; Ruqoyyah Fitri
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.11.2026.13065

Abstract

General Background Early childhood education is increasingly required to respond to digital transformation by integrating technology-based learning experiences that support foundational cognitive skills. Specific Background One emerging approach is plugged coding, which introduces basic programming concepts through digital devices in play-based classroom activities for children aged 5–6 years. Knowledge Gap Despite growing attention to coding in early childhood, limited empirical evidence explains how teacher roles, readiness, and pedagogical strategies shape the development of computational thinking within real classroom contexts, particularly under practical digital constraints. Aims This study aims to examine the implementation of plugged coding learning in early childhood education and to analyze the role of teachers in supporting children’s computational thinking development. Results Using a descriptive qualitative case study at a public kindergarten, findings show that children demonstrated indicators of computational thinking, including sequencing, pattern recognition, and initial debugging, while teachers employed scaffolding strategies such as prompting questions, visual demonstrations, and guided reflection. However, variations in teacher readiness and challenges related to device availability, technical issues, and screen-time management were evident. Novelty This study provides an in-depth qualitative account of teacher-mediated plugged coding practices aligned with a play-based curriculum in an authentic early childhood setting. Implications The findings underscore the importance of continuous teacher training, adequate digital infrastructure, and pedagogically appropriate learning media to support sustainable integration of plugged coding in early childhood education. Highlights: Children demonstrated sequencing, pattern recognition, and basic error correction during technology-supported activities. Pedagogical scaffolding and play-based design were central to guiding learning processes. Limited devices and teacher digital readiness shaped classroom implementation strategies. Keywords: Computational Thinking, Early Childhood Education, Plugged Coding, Teacher Role, Digital Learning
Value Chain and Digital Pathways for South Nias Robusta Coffee Ferdinand Tharorogo Wau; Firdaus Laia; Setia Murni Telaumbanua; Survei Halawa; Laura Olivia Putri Sarumaha
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.11.2026.13069

Abstract

General Background Coffee is a strategic plantation commodity in Indonesia, where regional differentiation and value distribution along the chain determine competitiveness and income capture. Specific Background South Nias Regency possesses favorable agro-climatic conditions for Robusta coffee, yet production, post-harvest handling, and market access remain traditional and weakly documented, resulting in limited recognition as a local commodity. Knowledge Gap Previous studies have largely examined value chain development, digital marketing, or creative economy approaches separately and have focused on established Indonesian coffee origins, leaving emerging regions such as South Nias under-researched within an integrated analytical framework. Aims This study aims to analyze the Ulunoyo South Nias Robusta coffee chain by integrating value chain analysis with consumer evidence and a practical digital marketing roadmap. Results Using a mixed-methods design, the findings show a short, domestically oriented chain dominated by smallholders and a single collector, notable farm–collector price spreads, basic post-harvest practices, and consumer demand concentrated on powder products with a majority willing to pay for premium attributes, particularly taste and origin. Governance patterns indicate market-type coordination with captive features. Novelty The study presents a sequenced, evidence-based pathway that simultaneously links farm practices, mid-chain coordination, and end-market behavior for an under-researched coffee origin. Implications The results suggest actionable upgrading tracks encompassing process standardization, functional movement into roasting and branding, and channel development through minimal digital tools, providing a locally feasible model for strengthening South Nias Robusta coffee within local and national markets. Highlights: Monetary value concentration occurs beyond the farm gate within a short domestic trading structure. Consumer demand prioritizes sensory attributes and shows substantial readiness for premium characteristics. Integrated upgrading routes connect post-harvest practices, branding activities, and online market channels. Keywords: South Nias Robusta Coffee, Value Chain Analysis, Digital Marketing, Consumer Willingness to Pay, Creative Economy
The Relationship between Sustainability Reports, Firm Size, and Company Value: The Moderating Role of Profitability in Oil and Gas Issuers Listed on the Indonesia Stock Exchange from 2019 to 2023: Hubungan antara Laporan Keberlanjutan, Ukuran Perusahaan, dan Nilai Perusahaan: Peran Moderasi Keuntungan pada Emiten Minyak dan Gas yang Terdaftar di Bursa Efek Indonesia dari Tahun 2019 hingga 2023 Megawati Megawati; Usep Syaipudin; Retno Yuni Nur Susilowati
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.11.2026.13071

Abstract

General Background: The oil and gas sector in Indonesia holds a strategic economic role while simultaneously facing increasing environmental, social, and governance demands from regulators and investors. Specific Background: Listed oil and gas companies are required to disclose sustainability reports alongside maintaining financial performance amid commodity price volatility during the 2019–2023 period. Knowledge Gap: Prior empirical studies report inconsistent findings regarding the relationships between sustainability reporting, firm size, and firm value, as well as the moderating role of profitability, particularly within capital-intensive and environmentally sensitive sectors. Aims: This study examines the relationships between sustainability reporting and firm size with firm value, and analyzes profitability as a moderating variable among oil and gas companies listed on the Indonesia Stock Exchange. Results: Using panel data regression on 50 firm-year observations, the findings show that sustainability reporting and firm size are positively and significantly associated with firm value. Profitability demonstrates a direct positive association with firm value and moderates the relationships between sustainability reporting and firm size with firm value. Novelty: The study extends prior research by integrating firm size as an explanatory variable and profitability as a moderating factor within the specific context of Indonesian oil and gas listed firms over a recent multi-year period. Implications: The results highlight the relevance of sustainability disclosure, corporate scale, and financial performance in shaping market valuation, offering insights for corporate management, investors, and policymakers concerned with sustainable corporate strategies in the oil and gas industry. Highlights: Sustainability disclosure shows a significant positive association with corporate valuation. Corporate scale demonstrates a statistically significant relationship with market-based value measures. Financial performance strengthens the relationships between disclosure practices, corporate scale, and valuation. Keywords: Pressure, ESG, Profitability
Power Relations, Investment Prospects, and Social Responsibility in Corporate Tax Avoidance Practices of Energy Companies in Indonesia 2020-2024: Relasi Kekuasaan, Prospek Investasi, dan Tanggung Jawab Sosial dalam Praktik Penghindaran Pajak Perusahaan Energi di Indonesia 2020-2024 Famela Gadis; Tri Joko Prasetyo; Retno Yuni Nur Susilowati
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.11.2026.13075

Abstract

General Background: Corporate tax avoidance remains a critical issue when tax revenue contributions are considered suboptimal, particularly in sectors characterized by volatility. Specific Background: In Indonesia’s energy sector, recurring concerns about tax planning practices have motivated renewed empirical attention to governance- and disclosure-related determinants. Knowledge Gap: Prior studies report inconsistent conclusions regarding the relationship between politically affiliated corporate structures, investment opportunity conditions, and corporate social responsibility disclosure in relation to tax avoidance. Aims: This study examines these relationships in energy sector companies listed on the Indonesia Stock Exchange over 2020–2024 using panel data from annual and sustainability reports and estimation with a Random Effect Model in EViews. Results: Based on 41 firms (164 firm-year observations), political connections are statistically non-significant, while investment opportunities (market-to-book value) and corporate social responsibility disclosure (GRI-based index) are each negatively and significantly associated with tax avoidance as measured by the gap between the corporate income tax rate and GAAP effective tax rate; the adjusted R-squared is 0.0481. Novelty: The study consolidates political affiliation, investment opportunity conditions, and GRI-based CSR disclosure within a single energy-sector panel for Indonesia during 2020–2024. Implications: The findings suggest that stronger market-oriented growth prospects and higher CSR disclosure coincide with lower levels of tax avoidance indicators in listed energy firms, while political affiliation presence alone does not provide a statistically reliable explanation within the tested model. Highlights: Board-level political affiliation shows non-significance in the panel regression results. Higher market-to-book value corresponds to a smaller statutory-rate versus GAAP-ETR gap. Greater GRI-based sustainability disclosure corresponds to a smaller statutory-rate versus GAAP-ETR gap Keywords: Revenue, Energy, Avoidance
Optimization of Transfer Learning VGG-16 and ResNet50 for Deep Learning-Based Classification of Edible and Poisonous Mushroom Images: Optimalisasi Transfer Learning VGG-16 dan ResNet50 untuk Klasifikasi Citra Jamur Edible dan Poisonous Berbasis Deep Learning Almira Zuhrotus Safira; Sindhu Rakasiwi
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.11.2026.13078

Abstract

General Background Accurate identification of edible and poisonous mushrooms is critical for food safety because high visual similarity among species often causes misclassification. Specific Background Deep learning with transfer learning using Convolutional Neural Networks has been widely applied for image-based mushroom classification, particularly through pretrained architectures such as VGG-16 and ResNet50. Knowledge Gap Nevertheless, limited comparative evidence exists regarding which architecture provides more stable and balanced performance when applied to relatively small and diverse mushroom image datasets. Aims This study compares VGG-16 and ResNet50 transfer learning models for binary mushroom toxicity classification using the Kaggle Edible and Poisonous Mushroom Images dataset consisting of 2,820 images from 47 species. Results Using a 70:15:15 training, validation, and testing split with standardized preprocessing and data augmentation, the fine-tuned VGG-16 model achieved 96% test accuracy with a loss of 0.1671, while the ResNet50 model reached 92% accuracy with a loss of 0.2991. Both models obtained a ROC AUC value of 1.000, although VGG-16 demonstrated more balanced precision, recall, and F1-scores across classes. Novelty This research presents a direct and systematic comparison of two widely used pretrained CNN architectures under identical experimental settings. Implications The findings support automated mushroom toxicity identification to assist safer mushroom consumption decisions. Highlights: The strongest model achieved 96% accuracy with lower classification loss. The alternative model produced lower accuracy under identical conditions. Both approaches reached perfect ROC AUC with differing class balance. Keywords: Deep Learning, Convolutional Neural Network (CNN), VGG-16, ReNet50, Mushroom Image Classification
Legal Weaknesses in Enforcing Good Governance Principles in Licensing Corruption: Kelemahan Penegakan Hukum Asas Pemerintahan yang Baik dalam Korupsi Perizinan Jhon Elvis Situmeang; Rizki Jutarido Zahri; Arfiansyah Arfiansyah
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.11.2026.13080

Abstract

General Background: The General Principles of Good Governance constitute fundamental norms in state administrative law that guide the legality of governmental actions. Specific Background: In Indonesia’s licensing administration, these principles are formally regulated to ensure legal certainty, transparency, accountability, and public interest, yet licensing practices frequently deviate through abuse of authority and corruption cases. Knowledge Gap: Existing enforcement mechanisms tend to prioritize criminal prosecution without first addressing administrative violations, resulting in weak integration between administrative law and criminal law. Aims: This study aims to analyze juridically the enforcement of Good Governance Principles in licensing corruption cases and to clarify the proper qualification of such violations within the administrative law framework. Results: The findings demonstrate that violations of Good Governance Principles in licensing constitute abuse of authority that should be initially addressed as administrative violations before criminal proceedings, in order to ensure legal coherence. Novelty: This study emphasizes the juridical positioning of administrative sanctions as a preliminary mechanism prior to criminal liability in licensing corruption cases. Implications: Strengthening regulations, internal supervision by governmental auditors, the role of the Ombudsman, and licensing digitalization is essential to support transparent, accountable, and clean governance based on administrative law principles. Highlights • Licensing corruption reflects systemic violations of good governance principles through abuse of administrative authority• Administrative accountability remains weak due to limited integration between administrative and criminal legal frameworks• Strengthening supervisory institutions and digital licensing systems is central to clean and accountable governance Keywords General Principles Of Good Governance; Abuse Of Authority; Licensing Corruption; State Administrative Law; Administrative Enforcement

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