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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 2,563 Documents
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Optimizing Animal Feed Raw Material Inventory Control Using the Min-Max Stock Method as an Effort to Minimize Inventory Costs : Optimalisasi Pengendalian Persediaan Bahan Baku Pakan Ternak Menggunakan Metode Min-Max Stock Sebagai Upaya Meminimalkan Biaya Persediaan Mahendra Putra Prasetiawan; Dira Ernawati
Academia Open Vol. 11 No. 2 (2026): December
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/acopen.11.2026.14203

Abstract

General Background: Reliable raw material control is essential for operational continuity because excessive and insufficient supplies can disrupt production and increase expenditure. Specific Background: Fluctuating demand at an animal feed manufacturer created recurring overstock and stockout conditions for Pollard, Soya Bean Meal, Full Fat Soya, and Crude Palm Oil. Knowledge Gap: The company’s existing policy did not establish coordinated safety quantities, minimum and maximum levels, reorder points, and ordering frequencies based on historical usage. Aims: This study evaluates the Min Max Stock method for controlling four principal broiler feed materials and lowering total expenditure. Historical purchasing and consumption records from May 2025 to April 2026 were collected through observation and documentation. Current company calculations were compared with Min Max Stock calculations, while Weighted Moving Average and Single Exponential Smoothing supported demand forecasting. Results: The proposed approach generated savings of Rp23,850,000 for Pollard, Rp33,125,000 for Soya Bean Meal, Rp15,900,000 for Full Fat Soya, and Rp43,800,000 for Crude Palm Oil, equivalent to reductions of 48%, 45%, 36%, and 49%, respectively. Total savings reached Rp116,675,000, with annual ordering frequencies set at 18, 26, 20, and 23 times. Novelty: The study combines material-level control thresholds, order quantities, forecasting, and expenditure comparison within one operational framework for broiler feed production. Implications: The company should adopt the proposed policy and train relevant staff to maintain material availability while reducing overstock, stockout, and unnecessary expenditure. Highlights: Pollard generated an annual expenditure reduction of Rp23.85 million. SBM and FFS lowered annual spending by Rp33.125 million and Rp15.9 million. CPO achieved the greatest proportional decrease, with 23 planned orders annually. Keywords : Cost, Inventory, Raw Materials, Min-Max Stock
A Philosophical Critique of Notarial Roles in Ensuring Legal Certainty in Land Relations: Kritik Filsafat terhadap Peran Notaris dalam Menjamin Kepastian Hukum dalam Hubungan Tanah Nabila Putri Septiasari; Alisya Dania Karim; Keiza Febrina Amandita Putri; Dina Nada Kirana Ilmannavi’a
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.11.2026.14406

Abstract

General Background: Legal certainty in land transactions depends on authentic deeds and accountable public officers capable of protecting rights within the rule of law. Specific Background: Indonesian land administration remains vulnerable because formal-procedural reasoning dominates notarial practice, regulations governing Notaries and Land Deed Officials are fragmented, and supervision is divided between separate institutions. Knowledge Gap: Earlier studies largely addressed administrative harmonization or general theoretical solutions without developing a philosophical construction connecting legal certainty, social justice, and the constitutional social function of land. Aims: This study critiques the philosophical-juridical construction of Notary and Land Deed Official authority and formulates responsibilities supporting just land relations. It applies normative legal research through statutory and conceptual approaches, qualitative analysis, and deductive reasoning. Results: The prevailing positivist construction prioritizes documentary compliance while neglecting substantive justice, unequal bargaining positions, vulnerable groups, and the social function of land. Regulatory dualism and fragmented oversight also create ambiguity and accountability gaps. The proposed reformulation adopts a substantive-transformative paradigm through regulatory harmonization, stronger social-agrarian responsibility, integrated proactive supervision, and professional ethics oriented toward justice. Novelty: The study conceptualizes Notaries and Land Deed Officials as guardians of legal values and substantive justice rather than solely producers of formally valid deeds. Implications: Institutional reform should integrate oversight, clarify responsibility, strengthen preventive verification, and require officers to ensure informed and voluntary transactions while refusing deeds that materially disadvantage weaker parties or conflict with the social function of land. Highlights: Formal-procedural authority neglects social justice and the social function of land. Fragmented rules and divided supervision create accountability gaps during property transactions. PPAT duties require harmonized regulation, preventive oversight, and stronger responsibility toward vulnerable parties. Keywords: Legal Certainty, Land Governance Dynamics, Philosophical Critique, The Role of Notaries, The Agrarian Rule of Law State.  
Audit Technology And Standards Predict Documentation Quality Amidst Environmental Uncertainty: Teknologi Dan Standar Audit Memprediksi Kualitas Dokumentasi Di Tengah Ketidakpastian Lingkungan Ismi Auliya Nur Rohmah; Novi Darmayanti; Dewi Kusmayasari
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.11.2026.14657

Abstract

General Background The integrity of the public accounting profession strictly requires thorough archiving practices to ensure accountability and compliance with professional regulations. Specific Background In Indonesia, the Audit Tool and Linked Archive System facilitates the structured preparation of electronic working papers. However, the excellence of this digital archiving relies heavily on the practitioner's adherence to professional rules and their proficiency with digital platforms. Knowledge Gap While previous studies extensively explore general practitioner performance, the specific determinants of electronic working paper integrity under unpredictable and complex client conditions remain underexplored. Aims This study examines how record completeness, professional rules, and platform utilization predict ATLAS-based archiving outcomes, analyzing external unpredictability as a moderating variable. Results Based on Partial Least Squares analysis of 100 practitioners, professional rules, platform utilization, and external unpredictability positively and significantly predict archiving outcomes. Record completeness shows no significant relationship. Furthermore, external unpredictability weakens the predictive power of professional rules while strengthening the role of digital platforms. Novelty This research demonstrates that sheer record availability is insufficient for accountability; instead, digital proficiency becomes the critical driver of archiving outcomes when navigating highly unpredictable external conditions. Implications Public Accounting Firms must prioritize digital proficiency training alongside strict regulatory compliance to maintain electronic archive integrity amidst complex client conditions. Highlights The sheer availability of working papers fails to guarantee archive integrity without systematic digital integration. Unpredictable client conditions weaken regulatory compliance but amplify the necessity of utilizing electronic platforms. The tested variables collectively account for 79.3 percent of the variance in electronic archiving outcomes. Keywords ATLAS Application; Audit Documentation; Auditing Standards; Environmental Uncertainty; Technology Utilization
Adversity Quotient Dictates Critical Thinking And Information Processing In Nonroutine Mathematics: Adversity Quotient Menentukan Berpikir Kritis Dan Pemrosesan Informasi Pada Matematika Nonrutin Mardiyah Mardiyah; Kamid Kamid; Rohati Rohati
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.11.2026.14742

Abstract

General Background Modern education requires analytical reasoning skills to evaluate evidence, formulate logical decisions, and solve complex educational challenges. Specific Background Successfully resolving unconventional numerical problems demands persistent cognitive effort, which relies heavily on a student's psychological endurance and their sequential cognitive stages. Knowledge Gap While previous research connects resilience to problem-solving, literature lacks a comprehensive mapping of how different endurance categories specifically govern the sequential stages of encoding, storage, retrieval, and monitoring during complex cognitive tasks. Aims This qualitative descriptive study examines analytical abilities across three psychological endurance categories in solving unconventional numerical tasks, viewed through the lens of cognitive sequential stages. Results Data from eighth-grade students reveal that highly resilient climbers optimally execute all analytical indicators alongside flawless cognitive sequencing. Moderate-endurance campers demonstrate adequate initial understanding but exhibit inconsistencies during the evaluation and monitoring phases. Conversely, low-resilience quitters display severe reasoning deficiencies, particularly struggling with encoding initial contexts and reflecting on potential solutions. Novelty This research distinctly maps psychological endurance categories directly onto cognitive mechanics, proving that mental tenacity fundamentally dictates the structural quality of logical reasoning. Implications Educational practitioners must tailor instructional scaffolding according to student psychological resilience to strengthen cognitive sequencing and overall reasoning capabilities. Highlights High psychological resilience guarantees optimal cognitive encoding and meticulous strategic evaluation. Moderate endurance leads to adequate problem comprehension but highly inconsistent solution monitoring. Low tenacity causes severe difficulties in understanding initial concepts and formulating logical reasoning. Keywords Adversity Quotient; Critical Thinking; Information Processing; Nonroutine Problems; Cognitive Resilience
Trade Secret Leaks Via Digital Media Comparative Analysis Of Indonesia And Thailand: Pembocoran Rahasia Dagang Melalui Media Digital Analisis Komparatif Indonesia Dan Thailand Ismawati Ismawati; Ramadhina Eka Putri Sugiarto; Arzetty Putri Septeddy; Suria Suria; Binsar Pandapotan Panjaitan; Lia Nuraini
Academia Open Vol. 11 No. 2 (2026): December
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/acopen.11.2026.14825

Abstract

General Background The rapid evolution of electronic technology presents significant challenges for business information security, escalating the risk of corporate data breaches. Specific Background In Indonesia, recent incidents involving corporate data misappropriation by current or former personnel via electronic platforms demonstrate the severe economic and reputational vulnerabilities facing modern enterprises. Knowledge Gap Although Indonesia implements Law Number 30 of 2000, this statute fails to explicitly address electronic breaches, necessitating fragmented reliance on multiple ancillary regulations, whereas comparative jurisdictions possess more adaptive legal frameworks. Aims This study analyzes the regulatory efficacy of electronic commercial information protection and compares the statutory frameworks between Indonesia and Thailand. Results Utilizing a normative legal and comparative approach, findings reveal that Indonesian statutes lack explicit provisions for electronic leaks, digital evidence, and post-employment confidentiality, resulting in legal uncertainty and inefficient enforcement. Conversely, Thailand’s Trade Secrets Act (No. 2) B.E. 2558 demonstrates superior adaptability by explicitly accommodating electronic commercial information, recognizing digital evidence, and establishing specialized dispute resolution mechanisms. Novelty This research distinctly isolates the electronic dimensions of commercial misappropriation by former personnel, bridging theoretical legal certainty paradigms with practical comparative legislative solutions from a neighboring nation. Implications Consequently, Indonesian lawmakers must urgently modernize the corresponding laws to integrate electronic evidence standards, define virtual asset boundaries, and explicitly regulate former personnel liabilities to ensure robust legal certainty. Highlights Current national laws fail to explicitly address electronic corporate data breaches. Thai legislation explicitly accommodates electronic evidence and post-employment confidentiality liabilities. Modernizing national statutes ensures robust legal certainty for commercial information owners. Keywords Electronic Evidence; Legal Certainty; Corporate Data Security; Post-Employment Confidentiality; Legislative Modernization
Contractual Validity and Notary Liability in Fraus Legis Nominee Agreements: Keabsahan Kontraktual dan Tanggung Jawab Notaris dalam Perjanjian Nominee Fraus Legis Bunayya Damaria Zamie; Abdul Rokhim; Mutiara Balqis Nabielah Rahmi
Academia Open Vol. 11 No. 2 (2026): December
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/acopen.11.2026.14826

Abstract

General Background Globalization and foreign investment liberalization precipitate complex legal mechanisms separating formal and beneficial ownership across diverse jurisdictions. Specific Background Within Indonesia, these arrangements frequently bypass statutory restrictions governing land rights and corporate asset control. Knowledge Gap Although previous scholarship addresses these contracts sectorally, a comprehensive framework integrating the fraus legis doctrine, beneficial ownership concepts, and professional obligations remains critically absent. Aims This normative study analyzes contractual validity parameters for these mechanisms and evaluates the corresponding legal responsibilities of public officials drafting related authentic deeds. Results The doctrinal analysis reveals that while these unnamed contracts theoretically align with freedom of contract principles, they become null and void when utilized to evade mandatory laws, thereby lacking a lawful cause. Furthermore, officials functioning as guardians of substantive legality face civil, administrative, and criminal liabilities if they passively facilitate unlawful asset concealment. Novelty This research distinctly synthesizes civil contract principles with professional liability frameworks, establishing a unified approach to combat systemic statutory circumvention. Implications Consequently, legislative revisions must mandate rigorous beneficial owner identification and authorize practitioners to reject legally deficient transactions, thereby safeguarding national legal certainty. Highlights Unnamed contracts designed to circumvent mandatory statutory restrictions lack lawful causation and are consequently nullified. Public officials must act as guardians of substantive legality rather than passive recorders of party intentions. Legislative revisions requiring rigorous beneficial owner identification will significantly prevent authentic deed misuse in corporate transactions. Keywords Beneficial Ownership; Substantive Legality; Unnamed Contracts; Authentic Deeds; Legal Circumvention
Self Efficacy Mediates Green Education And Environmental Concern Towards Sustainable Entrepreneurial Intentions: Efikasi Diri Memediasi Pendidikan Hijau Dan Kepedulian Lingkungan Terhadap Niat Kewirausahaan Berkelanjutan Salman Awaludin; Siti Shoimah; Martha Laila Alisandra
Academia Open Vol. 11 No. 2 (2026): December
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/acopen.11.2026.14829

Abstract

General Background Environmental sustainability increasingly integrates with modern business development through sustainable entrepreneurship models. Specific Background Within higher education, university students demonstrate substantial potential to develop green commercial ventures supported by their academic competencies. Knowledge Gap However, the relationship connecting ecological education and environmental concern to sustainable business creation is not always direct, necessitating a psychological bridging mechanism. Aims This study investigates the formation of green entrepreneurial intentions among university students by positioning self-efficacy as a critical mediating variable. Results Utilizing Structural Equation Modeling-Partial Least Squares on purposively sampled students, the quantitative analysis demonstrates that both green entrepreneurship education and environmental concern positively determine self-efficacy and green entrepreneurial intentions. Furthermore, self-efficacy successfully mediates the relationship between educational exposure, ecological awareness, and the ultimate intention to establish sustainable ventures. Novelty This research distinctly integrates formal green business education and ecological concern within a specific self-efficacy mediation framework to explain the psychological progression of student entrepreneurial intentions. Implications Consequently, higher education institutions must systematically integrate ecological sustainability into business curricula to build self-efficacy and successfully cultivate a new generation of environmentally responsible entrepreneurs. Highlights Green entrepreneurship education and environmental concern positively determine student self-efficacy. Self-efficacy successfully mediates the relationship between ecological awareness and sustainable business intentions. Higher education institutions must integrate sustainability into business curricula to build entrepreneurial confidence. Keywords Green Entrepreneurial Intentions; Sustainable Entrepreneurship Education; Environmental Concern; Self Efficacy Mediation; Higher Education Curricula
Financial Literacy and Attitudes Predict Microenterprise Monetary Management Practices in Boyolali: Literasi dan Sikap Keuangan Memprediksi Praktik Pengelolaan Moneter UMKM di Boyolali Ananda Mey Rizki Sholikhah; Aris Edi Sarwono; Sinta Putriana
Academia Open Vol. 11 No. 2 (2026): December
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/acopen.11.2026.14832

Abstract

General Background Small-scale enterprises serve as primary pillars of the national economy by significantly contributing to the gross domestic product and employment. Specific Background Despite their strategic economic position, many business owners demonstrate inadequate monetary practices, specifically regarding unrecorded transactions and poor cash flow regulation. Knowledge Gap Previous empirical studies examining the relationships between economic knowledge, psychological tendencies, and administrative practices present inconsistent and contradictory findings. Aims This study analyzes how financial literacy and financial attitudes determine the financial management behavior of enterprise owners within the Boyolali region. Results Utilizing a quantitative survey methodology with multiple linear regression on 100 purposively sampled respondents, the findings demonstrate that both financial literacy and financial attitudes positively and significantly direct operational decisions. Financial literacy emerges as the dominant factor, and together with financial attitudes, explains half of the behavioral variance. Novelty This research validates the Theory of Planned Behavior within a uniquely mixed urban and rural socio-economic demographic, providing context-specific empirical evidence that resolves prior academic inconsistencies. Implications Regional governments and institutions must implement continuous educational and mentoring programs to cultivate positive psychological tendencies and ensure sustainable business operations. Highlights Economic knowledge acts as the dominant determinant for daily business decisions. Psychological tendencies positively direct the resource planning of small-scale entrepreneurs. Continuous governmental mentoring programs secure the sustainability of local commercial operations. Keywords Economic Knowledge; Psychological Tendencies; Resource Planning; Small-Scale Entrepreneurs; Sustainable Operations
Symbolic Meaning Momeati Ritual Preserving Gorontalo Cultural Identity: Makna Simbolik Ritual Momeati Melestarikan Identitas Budaya Gorontalo Nurullana A. Pala; Syamsuddin Syamsuddin; Fadillah Fadillah; Yunidar Yunidar; Nirmayanti Nirmayanti
Academia Open Vol. 11 No. 2 (2026): December
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/acopen.11.2026.14833

Abstract

General Background Indonesia possesses diverse local cultures and traditions that require consistent preservation to maintain a robust national character. Specific Background The Mome’ati ceremony serves as a crucial life-cycle custom marking a young girl's transition to adulthood through complex verbal and nonverbal representations. Knowledge Gap Rapid modernization precipitates a shift in understanding these traditional elements among the younger generation, risking the gradual loss of profound philosophical, moral, and religious dimensions. Aims This study analyzes the semiotic elements within the ceremonial procession to ensure local heritage preservation and intergenerational comprehension. Results Utilizing a qualitative anthropological approach and semiotic frameworks by Peirce and Fiske, the findings demonstrate that the ritual's five stages contain distinct elements—such as white clothing, candles, betel nut, and ceremonial poetry—that represent purity, social responsibility, harmony, and spiritual commitment. Novelty This research uniquely categorizes the verbal prayers and nonverbal artifacts as an integrated ideological communication system that harmonizes Islamic tenets with indigenous philosophies. Implications Sustaining this heritage necessitates active transmission by families, customary institutions, and educational bodies to ensure fundamental ethical values remain relevant in contemporary society. Highlights Semiotic analysis reveals profound religious and moral values within traditional ceremonial transitions. Verbal prayers and nonverbal artifacts function as an integrated ideological communication system. Modernization necessitates active intergenerational transmission to sustain indigenous philosophies among youths. Keywords Semiotic Analysis; Indigenous Ceremonies; Moral Education; Intergenerational Transmission; Anthropological Linguistics
Digitalization Drives Financial And Operational Outcomes In Small And Medium Enterprises: Digitalisasi Mendorong Capaian Keuangan Dan Operasional Pada Usaha Mikro Kecil Menengah Vicha Dita Prasetyo; Yudi Nur Supriadi
Academia Open Vol. 11 No. 2 (2026): December
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/acopen.11.2026.14839

Abstract

General Background Micro, small, and medium businesses represent the backbone of global economic frameworks, contributing significantly to employment and gross domestic product. Specific Background In the post-pandemic era, technological integration through electronic commerce, cloud computing, and artificial intelligence has become an essential strategy for business survival and continuous resilience. Knowledge Gap Although numerous studies explore technology adoption drivers, systematic syntheses focusing specifically on post-adoption business performance measurements during the 2020 to 2026 period remain scarce. Aims This systematic literature review synthesizes empirical evidence regarding how technological tools dictate the monetary, administrative, and marketing achievements of smaller commercial entities. Results The PRISMA-guided analysis of fifty peer-reviewed articles reveals that digital payment systems, social platforms, and electronic commerce consistently accelerate revenue growth, administrative efficiency, and market expansion. However, these technological advantages remain structurally constrained by widespread digital illiteracy, inadequate internet infrastructure, capital limitations, and cybersecurity vulnerabilities. Novelty This research comprehensively maps the conditional nature of digital transformation, establishing that technological deployment alone cannot generate optimal business success without simultaneous human capital and infrastructural readiness. Implications Policymakers and practitioners must prioritize literacy programs, secure financial inclusion frameworks, and robust internet access alongside technology adoption to realize sustainable competitive advantages. Highlights Electronic commerce and social platforms successfully accelerate revenue growth and market expansion. Structural barriers including inadequate internet infrastructure heavily restrict technological value realization. Systematic human capital development remains prerequisite for achieving sustainable competitive advantages. Keywords Digital Transformation; Business Performance; Systematic Literature Review; Artificial Intelligence; Competitive Advantage

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