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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 2,384 Documents
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Influence of Independent Board Commissioner, Institutional Ownership, and Audit Committee on Tax Avoidance: Pengaruh Independent Board Commissioner, Institutional Ownership, Dan Audit Committee Terhadap Tax Avoidance Khoiriyah Ma'rufah; Santi Rahma Dewi
Academia Open Vol. 5 (2021): December
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/acopen.5.2021.2277

Abstract

This study aims to determine the effect of the Independent Board Commissioner, Institutional Ownership and Audit Committee on Tax Avoidance. This study uses quantitative research methods using statistical techniques by processing existing data to prove the proposed research hypothesis. In this case, the object of research is a mining company listed on the Indonesia Stock Exchange during the 2015-2019 period. Purposive sampling method for determining the sample with a population of 39 companies and a sample of 11 companies. The analytical method used is multiple regression analysis with SPSS version 25 program. Partially, the results show that the independent board commissioner and audit committee have no effect on tax avoidance. Meanwhile, institutional ownership has an effect on tax avoidance.
The Effect of Smart Card Media Utilization on Learning Outcomes of Mathematics Subjects for Grade 1 Elementary School: Pengaruh Pemanfaatan Media Smart Card Terhadap Hasil Belajar Mata Pelajaran Matematika Kelas 1 SD Wahyu Ashari; Tri Linggo Wati
Academia Open Vol. 6 (2022): June
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/acopen.6.2022.2278

Abstract

Media helps the learning process to meet the Minimum Completeness Criteria. This research is quantitative with the reliability test results of the smart card capability test of 10 items. Stated reliable r Alpha = 7.57. The results of the data obtained, it is known from the significance value of the calculation of the normality test is 0.01 from the results of the pretest data on 25 students and 0.71 from the results of the post-test data on 25 students. From these results, when viewed from the basis of decision making that the normality value> 0.05, it is concluded that the data is normally distributed. From the results of t arithmetic, it can be seen that H0 there is no difference in the experimental class and the control class on the use of smart cards in mathematics class 1. There is a difference in the experimental class in the experimental class and the first class on the use of smart card media. Based on the t test with a significant level of 0.01, the result is that if the following test criteria are determined, then Ha is accepted
Effect of Sales Growth, Profitability and Company Size on Tax Avoidance with Institutional Ownership as Moderating Variable: Pengaruh Sales Growth, Profitabilitas dan Ukuran Perusahaan Terhadap Tax Avoidance dengan Kepemilikan Institusional Sebagai Variabel Moderating Putri Puji Utami; Herman Ernandi
Academia Open Vol. 5 (2021): December
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/acopen.5.2021.2285

Abstract

This study aims to examine the effect of sales growth, profitability, and firm size on tax avoidance with institutional ownership as a moderating variable. This study consists of three independent variables, namely sales growth (X1), profitability (X2), and firm size (X3) with the dependent variable being tax avoidance (Y), and the moderating variable, namely institutional ownership (Z). This study uses 20 samples of manufacturing companies in the consumer goods sector during 2017-2019 using the purposive sampling method with data obtained from the annual reports of manufacturing companies in the consumer goods sector listed on the Indonesia Stock Exchange. The data analysis technique used multiple linear analysis on the SPSS 18 application and moderated regression analysis (MRA). The results of this study are sales growth moderated by institutional ownership has no significant effect on tax avoidance, profitability moderated by institutional ownership has no significant effect on tax avoidance and firm size moderated by institutional ownership has a significant effect on tax avoidance.
The Principal's Strategy in Improving the Quality of Teacher Competence at Senior High School: Strategi Kepala Sekolah Dalam Meningkatkan Kualitas Kompetensi Guru di SMA Mashudi Harianto; Isa Anshori
Academia Open Vol. 6 (2022): June
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/acopen.6.2022.2287

Abstract

The purpose of this study was to explore the competence and understand the principal's strategy in improving the quality of teacher competence at SMA Islam As Sakinah Sidoarjo, the obstacles faced by the principal in improving the quality of teachers, as well as the principal's strategy in overcoming the obstacles which appear in efforts to improve the quality of teachers at SMA Islam As Sakinah Sidoarjo. This study uses a qualitative method with a phenomenological approach. The research subjects were determined purposively, they are the principal and teachers of SMA Islam As Sakinah Sidoarjo. Observation, interview and documentation are data collection techniques. Reduction data, display data, and conclusion are the steps of data analysis. To check the validity of the data using source triangulation and discussion with the supervising lecturer. The results of the study prove that the principal's strategies in improving the quality of teacher competence at SMA Islam As Sakinah Sidoarjo are: (1) further study of the S.2 professional degree, (2) activating teachers in increasing competence, (3) providing motivation, (4) maximizing the function of the school library, (5) conducting periodic supervision and (6) providing welfare benefits. The obstacles faced by principals in implementing strategies to improve the quality of teacher competence at SMA Islam As Sakinah Sidoarjo are the lack of interest and awareness of teachers, insight into thinking which still tends to be exclusive, lack of teacher supervision activities and several other external factors. While the solutions to overcome the obstacles which appear include providing motivation and good treatment, involving teachers in scientific activities and increasing the implementation of teacher supervision.
Implementation of Discipline Character Values in Grade 4A Students at Elementary School: Implementasi Nilai Karakter Disiplin Pada Siswa Kelas 4A di SD Livia Medi Marthasari; Machful Indra Kurniawan
Academia Open Vol. 6 (2022): June
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/acopen.6.2022.2288

Abstract

The research used is descriptive qualitive research. Aims to knowing the value of dicipline character in grade 4a students at SD Muhammadiyah 2 Sidoarjo. Technique data collection using interview techniques, observation, and documentation with analytical techniques data 1) data reduction 2) data presentation 3) drawing conclusions that are tested for the validity of the data by using sourch triangulation. The results showed that the application of students discipline character values had been realized through the rules and habits of students carried out at school with various activities in the form of 1) routine activities 2) spontaneous activities 3) conditioning activities and 4) exemplary activities. In these activities, grade 4A students’ can run implementation of the four aspects compiled by researchers.
Profile of Students' Science Process Skills in Science Learning in Junior High School: Profil Keterampilan Proses Sains Siswa Dalam Pembelajaran IPA di Sekolah Menengah Pertama Evi Dwi Rahayu; Nur Efendi
Academia Open Vol. 4 (2021): June
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/acopen.4.2021.2293

Abstract

Science process skills are basic skills that students must have to be able to master and apply the scientific method in everyday life. The importance of mastering science process skills is because it is very influential on student learning outcomes. This study aims to describe the profile of students' science process skills in science learning. This research method uses quantitative methods with a survey approach. The location of the research was carried out at SMPN 3 Taman, Sepanjang, Sidoarjo. The data collection technique used is a test that has been tested for validity. From the results of the study showed that the science process skills of class VII students obtained an average of 51 in the sufficient category. class VIII obtained an average of 46 in the sufficient category. class IX obtained an average of 67 in the good category. From the results of data calculations using the One Way Anova test, the results obtained are Fcount (6.412476) > Fcrit (3.554557) and P-value (0.007895) < (0.05). So it can be stated that Ha is accepted and H0 is rejected. With a 95% confidence level and using a significance level of 5%, it can be stated that there is a difference in the average grades of the VII, VIII, and IX grades of the KPS test results.
Fazlur Rahman's Thoughts About Modernization of Islamic Education : Pemikiran Fazlur Rahman Tentang Modernisasi Pendidikan Islam Maudy Windah Permatasari; Budi Haryanto
Academia Open Vol. 4 (2021): June
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/acopen.4.2021.2294

Abstract

This article aims to describe the modernization of Islamic education through the thoughts of Fazlur Rahman, so as to know Fazlur Rahman's thoughts on the modernization of Islamic education and its relevance to the modernization of Islamic education in Indonesia. The research approach used is library research whose data is obtained from a study of the literature with a character's thinking approach. The results of his research that the modernization of Islamic education according to Fazlur Rahman is an effort made by Muslim leaders to change the way of thinking, movement, and so on to give birth to scientists who are integrative, creative, innovative, honest and fair in developing Islamic education in accordance with the times. happen. While its relevance to the modernization of Islamic education in Indonesia is the establishment of many schools and universities that implement scientific integration so as to give birth to students who have the maturity of thinking in dealing with problems in this modern era.
Mohammad Natsir Islamic Education Concept And Their Relavance In Islamic Education Curriculum: Konsep Pendidikan Islam Mohammad Natsir Dan Relavansinya Dalam Kurikulum Pendidikan Islam Mohammad Irva' Uddarojatur Rohman; Budi Hariyanto
Academia Open Vol. 6 (2022): June
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/acopen.6.2022.2312

Abstract

The purpose of this research is to find out about the concept of Islamic Education Mohammad Natsir. This type of research uses library research, for the method used in this research is to use the method of analysis or analysis. The results of the study found that the concept of Mohammad Natsir that he wanted was an education that combined general education with religion. This continuity was proven by the integral concept of Mohammad Natsir which did not distinguish between eastern education and western education. Because Islam does not equate rights with falsehood. All rights can be received or from the west, and all that has a false nature will be removed even though it also comes from the east. Because Islam has never known fanaticism as long as it is beneficial to humans and does not violate the law of its religion, then this pattern is based on creating students who care about their spiritual and physical bodies. so as not to forget the creator. From these concepts and rationale as for their relevance in education to develop Islamic education curriculum at this time.
Implementation of Islamic Religious Education Learning in Inclusive Classes in Elementary Schools: Implementasi Pembelajaran Pendidikan Agama Islam Pada Kelas Inklusi Di Sekolah Dasar Bayu Dwi Cahyono; Anita Puji Astutik
Academia Open Vol. 6 (2022): June
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/acopen.6.2022.2314

Abstract

Education plays an important role for Indonesia. A good education will have a good influence on the next generation. But vice versa, if education is bad then of course this nation's generation will not have quality. Theoretically, this research can add to the treasury of new knowledge, especially regarding the implementation of Islamic religious education in inclusive classes. This type of research is qualitative research, which is a study that seeks to reveal the symptoms holistically. This means that this research is carried out directly in the field (research place). The teaching and learning process of Islamic Religious Education in inclusive classes sometimes does not run smoothly. The main obstacle when studying Islamic Religious Education is the physical ability and understanding of students in the ABK category which is different from students in general. So that students with the ABK category must get special assistance that will be carried out by special assistant teachers.
Accounting Treatment of Defective Products at MSMEs in Sidoarjo: Perlakuan Akuntansi Terhadap Produk Cacat pada Umkm di Sidoarjo Inta Rifana; Santi Rahma Dewi
Academia Open Vol. 5 (2021): December
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/acopen.5.2021.2322

Abstract

The main purpose of establishing a business is to earn profits and have a quality product. Companies usually experience problems in the production process, one of which is getting products that do not meet production quality standards, such as obtaining defective products. The purpose of this study is to find out how the accounting treatment of defective products is applied by MSMEs in Sidoarjo and to find out how the impact of defective products on the cost of production of MSMEs in Sidoarjo. This type of research uses a qualitative descriptive approach. The data used are primary data and secondary data with data collection techniques namely observation, interviews, literature study and documentation. This research was conducted by surveying the research location and then conducting interviews and analyzing company data in the form of reports on raw material purchases, sales report data, goods production data for January 2021, product unit price report data, product report data for both defective products and defective product data on January 2021, the cost of production.

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