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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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Tax Planning, Institutional Ownership, and Earnings Management: A Moderating Role: Dampak Perencanaan Pajak dan Beban Pajak terhadap Pengelolaan Laba: Peran Moderasi Kepemilikan Institusional Nadia Qonata Nisa'; Herman Ernandi
Academia Open Vol. 7 (2022): December
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/acopen.7.2022.3242

Abstract

This study employs a quantitative approach, employing Moderated Regression Analysis through the SPSS program, to investigate the influence of tax planning, deferred tax assets, and deferred tax expense on earnings management. The study also examines the moderating effect of institutional ownership on this relationship. The findings reveal a significant association between tax planning, tax burden, and earnings management when considering institutional ownership as a moderating factor. However, no significant effect of deferred tax assets on earnings management was observed when institutional ownership was taken into account. These results contribute to the existing literature, providing reference material for future research on the interplay between tax planning, deferred tax assets, deferred tax expense, earnings management, and institutional ownership. The implications of these findings highlight the importance of institutional ownership as a moderating variable in the relationship between tax-related factors and earnings management practices. Highlights: Tax planning and earnings management: This study examines the relationship between tax planning strategies employed by companies and their impact on earnings management practices. It highlights the potential influence of tax-related decisions on financial reporting outcomes. Moderating role of institutional ownership: The study investigates the role of institutional ownership as a moderating variable in the relationship between tax planning, tax burden, and earnings management. It sheds light on how institutional ownership can affect the behavior and practices of companies in managing their earnings. Implications for future research: The findings of this study contribute to the existing literature on earnings management and provide a reference for further research. It underscores the importance of considering institutional ownership as a relevant factor in analyzing the effects of tax-related factors on earnings management practices. Keywords: tax planning, tax burden, earnings management, institutional ownership, moderating role.
Organizational Factors and Job Satisfaction: A Path Analysis Study: Pengaruh Faktor Organisasi terhadap Kepuasan Kerja: Studi Analisis Jalur Della Savira Lazuardini; Hasan Ubaidillah
Academia Open Vol. 7 (2022): December
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/acopen.7.2022.3244

Abstract

This quantitative research study investigates the influence of organizational culture, leadership style, and work environment on job satisfaction, with organizational commitment as an intervening variable. The study population comprised 185 employees from a private organization, and a sample of 65 respondents was selected. A Likert scale questionnaire was employed for data collection. Utilizing path analysis techniques and t-statistic tests through SmartPLS 3 for Windows, the results revealed several significant findings. Firstly, organizational culture, leadership style, and work environment were found to have direct and positive effects on job satisfaction. Additionally, organizational culture and leadership style had direct and positive effects on job satisfaction through the mediating role of organizational commitment. Moreover, work environment indirectly influenced job satisfaction through organizational commitment. Lastly, organizational commitment was found to have a direct and positive impact on job satisfaction. These findings highlight the significance of fostering a positive organizational culture, effective leadership, and a conducive work environment to enhance job satisfaction and organizational commitment. This study contributes to the existing body of knowledge on employee satisfaction and emphasizes the importance of organizational factors in promoting a fulfilling work experience. Highlights: The study examines the impact of organizational factors on job satisfaction through the lens of organizational culture, leadership style, and work environment. Path analysis is used as the analytical tool to understand the direct and indirect effects of these factors on job satisfaction. The findings emphasize the significance of fostering a positive organizational culture, effective leadership, and a conducive work environment to enhance job satisfaction and organizational commitment. Keywords: Organizational Culture, Leadership Style, Work Environment, Job Satisfaction, Organizational Commitment.
Dynamics of Transformational Leadership and Empowerment on Organizational Citizenship Behavior: Dinamika Kepemimpinan Transformasional dan Pemberdayaan terhadap Perilaku Kewarganegaraan Organisasi Widi Permadi Ganda Gunawan; Rifdah Abadiyah
Academia Open Vol. 7 (2022): December
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/acopen.7.2022.3247

Abstract

This study employs a quantitative approach to investigate the relationship between transformational leadership, empowerment, job satisfaction, and organizational citizenship behavior (OCB) in the context of PT Welirang Tirta Mandiri. The research sample consists of 60 respondents, and non-probability sampling is employed. Data analysis is conducted using SmartPLS v.3.0 and the Partial Least Square (PLS) approach. The findings reveal that transformational leadership and empowerment have a significant positive influence on both OCB and job satisfaction. Furthermore, job satisfaction is found to mediate the relationship between transformational leadership and OCB. However, the impact of empowerment on OCB through job satisfaction is insignificant. These results highlight the crucial role of transformational leadership and empowerment in fostering positive organizational behaviors, emphasizing the importance of job satisfaction as a mediator. The implications of these findings provide valuable insights for organizations seeking to enhance employee engagement and cultivate a culture of proactive contributions. Highlights: Transformational leadership and empowerment positively impact organizational citizenship behavior. Job satisfaction mediates the relationship between transformational leadership and organizational citizenship behavior. SmartPLS is used for data analysis in this quantitative study. Keywords: Transformational leadership style, Empowerment, Organizational Citizenship Behavior (OCB), Job satisfaction, SmartPLS
Revealing the Organizational Nexus: Culture, Support, Citizenship, and Performance: Membeberkan Nexus: Budaya Organisasi, Dukungan, Kewarganegaraan, dan Kinerja Putri Rizkika Aida; Rifdah Abadiyah
Academia Open Vol. 7 (2022): December
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/acopen.7.2022.3249

Abstract

This quantitative study investigated the interplay between organizational culture, perceived organizational support (POS), organizational citizenship behavior (OCB), and employee performance. The research, conducted at a logistics technology company, examined a sample of 75 employees through a Likert scale-based questionnaire. Path analysis using SmartPLS 3 for Windows was employed for data analysis. The findings revealed significant relationships between the variables. Organizational culture and POS had direct positive impacts on employee performance, while OCB acted as a mediator between organizational culture and employee performance. The results contribute to understanding the factors influencing employee performance and emphasize the significance of fostering a supportive organizational culture and enhancing perceived support to promote desirable workplace behaviors. These findings provide valuable insights for practitioners and managers aiming to improve organizational effectiveness and productivity. Highlights: The study examines the impact of organizational culture and perceived organizational support on employee performance, with a focus on the role of organizational citizenship behavior. The research adopts a quantitative approach, utilizing questionnaires and path analysis techniques to analyze data collected from 75 employees. The findings demonstrate significant relationships between organizational culture, perceived organizational support, organizational citizenship behavior, and employee performance, providing valuable insights for enhancing workplace effectiveness and productivity. Keywords: Organizational culture, Perceived organizational support, Employee performance, Organizational citizenship behavior (OCB), Quantitative research.
Unleashing Talent: Enhancing Employee Performance through Management, Education, and Experience: Menggali Potensi: Dampak Manajemen Bakat, Tingkat Pendidikan, dan Pengalaman Kerja terhadap Kinerja Karyawan Dwi Elinda Putri; Vera Firdaus
Academia Open Vol. 7 (2022): December
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/acopen.7.2022.3250

Abstract

This quantitative study examines the relationship between Talent Management, Education Level, Work Experience, and Employee Performance in a non-profit organization, specifically UPTD SPNF SKB Sidoarjo. The research aims to determine the effect of these factors on employee performance using a sample of 50 employees. Multiple linear regression analysis was employed with the SPSS 22 program for data analysis. The findings demonstrate that talent management positively influences performance, while education level has a negative effect. Additionally, work experience was found to positively impact employee performance. These results suggest the significance of effective talent management strategies, highlighting the role of work experience in enhancing employee performance. This study contributes to the existing body of knowledge in talent management and provides valuable implications for organizations aiming to improve employee performance. Highlights: Talent Management: This study explores the positive impact of effective talent management strategies on employee performance. Education Level: The research reveals a negative relationship between education level and employee performance, emphasizing the need to consider other factors. Work Experience: The study highlights the significant positive influence of work experience on employee performance, underscoring its value in enhancing productivity. Keywords: Talent Management, Education Level, Work Experience, Employee Performance, UPTD SPNF SKB Sidoarjo
Catalysts of Employee Performance: Workload, Compensation, and Motivation: Mengungkap Pendorong Kinerja Karyawan: Beban Kerja, Kompensasi, dan Motivasi Uswatun Nur Lailiya; Kumara Adji Kusuma
Academia Open Vol. 7 (2022): December
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/acopen.7.2022.3261

Abstract

This quantitative research study aimed to explore the impact of workload, compensation, and motivation on the performance of employees in the food industry. The research was conducted using a sample size of 100 employees from a cooking seasoning company in Sidoarjo, Indonesia. Data was collected through a questionnaire and analyzed using multiple linear regression in SPSS. The findings revealed that workload, compensation, and motivation had significant individual effects on employee performance. Furthermore, when considered together, these factors exhibited a collective influence on employee performance. This research provides valuable insights into enhancing employee performance within the context of the food industry, emphasizing the importance of managing workload, offering competitive compensation, and fostering motivation. The results have implications for both scholars and practitioners in terms of optimizing organizational performance and employee well-being. Highlights: The study examines the influence of workload, compensation, and motivation on employee performance. The research employs a quantitative approach and utilizes a sample size of 100 employees. Findings indicate that workload, compensation, and motivation individually and collectively impact employee performance. Keywords: employee performance, workload, compensation, motivation, quantitative research
Social Media, Word of Mouth, Trust: Impact on Consumer Satisfaction: Dampak Pemasaran Media Sosial, Word of Mouth, dan Kepercayaan pada Kepuasan Konsumen Dalila Ali Al Chotib; Lilik Indayani
Academia Open Vol. 7 (2022): December
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/acopen.7.2022.3262

Abstract

This research investigates the impact of social media marketing, word of mouth, and trust on consumer satisfaction at a selected branch of Terang Bulan TOP, Sidoarjo. The study aims to address the decline in sales despite the proper implementation of social media marketing and word of mouth strategies. A quantitative approach was adopted, and data was collected through questionnaires distributed to 100 customers who had made at least two purchases at the branch. The data analysis involved multiple linear regression using SPSS version 18. The findings indicate that social media marketing, word of mouth, and trust significantly influence consumer satisfaction. Moreover, the variables collectively exert a significant influence on consumer satisfaction. The implications of this study highlight the importance of optimizing social media marketing, fostering positive word of mouth, and cultivating trust to enhance consumer satisfaction in the context of Terang Bulan TOP, Sekardangan Branch, Sidoarjo. Highlights: Effective marketing strategies: Examining the impact of social media marketing and word of mouth on consumer satisfaction. Trust and satisfaction: Investigating the role of trust in shaping consumer satisfaction in the context of Terang Bulan TOP, Sidoarjo. Holistic approach: Highlighting the simultaneous influence of social media marketing, word of mouth, and trust on consumer satisfaction. Keywords: Social media marketing, Word of mouth, Trust, Consumer satisfaction, Quantitative study.
"Blessing" Waste Bank Program in Sidoarjo Regency: Program Bank Sampah "Berkah" di Kabupaten Sidoarjo Arum Ridho Intiaswilujeng; Isna Fitria Agustina
Academia Open Vol. 7 (2022): December
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/acopen.7.2022.3266

Abstract

The Blessing Waste Bank Program in Kepuhkemiri Village aims not only to protect the environment, but also to reduce the amount of waste in the area. In addition, the waste bank program is believed to be able to support the community's economy by exchanging waste for rupiah. This study aims to provide insight into how the Blessing Waste Bank program operates every year. The use of a qualitative approach to research methods. Methods of collecting data through interviews, field observations, and documentation. It collects two types of data, primary data and secondary data. Researchers used data analysis methods Sugiyono (2010): data collection, data reduction, data presentation, and reasoning. From the results of this study, the Blessing Waste Bank program has been running according to predetermined indicators. Highlights: The Blessing Waste Bank Program in Kepuhkemiri Village aims to protect the environment and reduce waste while supporting the local economy. This study utilizes a qualitative research approach and collects data through interviews, field observations, and documentation. The results indicate that the Blessing Waste Bank program operates successfully based on predetermined indicators, highlighting its effectiveness in waste management and community engagement. Keywords: Blessing Waste Bank Program, Environment protection, Waste management, Community economy, Qualitative research.
Corporate Governance, Profitability, Dividends: Impact on Earnings Management: Dampak Tata Kelola Perusahaan, Profitabilitas, dan Kebijakan Dividen pada Manajemen Laba di Perusahaan Manufaktur: Analisis Kuantitatif Muhammad Sabdo Sartam; Wisnu Panggah Setiyono
Academia Open Vol. 7 (2022): December
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/acopen.7.2022.3277

Abstract

This study aims to examine the influence of good corporate governance, profitability, and dividend policy on earnings management in manufacturing companies within the consumption sector during the period 2015-2019. Employing a quantitative approach, the study used purposive sampling to select a sample of nine manufacturing companies, resulting in the analysis of 45 financial statements. The data was analyzed using multiple linear regression through the SPSS version 25 program. The findings reveal that good corporate governance does not significantly affect earnings management, while profitability exhibits a significant impact. Moreover, dividend policy does not have a significant effect on earnings management. However, collectively, good corporate governance, profitability, and dividend policy significantly influence earnings management. These results contribute to the existing literature on corporate governance and provide implications for stakeholders, including regulators, investors, and management, in their efforts to enhance financial performance and minimize earnings management practices in manufacturing companies. Highlights: The study examines the influence of corporate governance, profitability, and dividend policy on earnings management in manufacturing companies. Profitability demonstrates a significant impact on earnings management. Good corporate governance and dividend policy do not individually have a significant effect on earnings management, but collectively they show a significant influence. Keywords: Corporate Governance, Profitability, Dividend Policy, Earnings Management, Manufacturing Companies.
Key Financial Factors Influencing Investment: Profitability, Liquidity, Leverage, Size, and Stock Price: Faktor Keuangan yang Membentuk Keputusan Investasi: Profitabilitas, Likuiditas, Leverage, Ukuran, dan Harga Saham Mukhammad Amar Musliq; Sarwenda Biduri
Academia Open Vol. 7 (2022): December
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/acopen.7.2022.3281

Abstract

This study examines the influence of profitability, liquidity, leverage, size, and stock prices on investment decisions in the food and beverage industry, focusing on companies listed on the Indonesia Stock Exchange between 2016 and 2019. The purposive sampling method was employed, resulting in a sample of 13 food and beverage companies. Multiple linear regression analysis was used to analyze secondary data. The findings reveal that profitability, liquidity, leverage, size, and stock prices significantly affect investment decisions in the food and beverage sector during the study period. These results imply that investors consider these financial factors when making investment decisions, highlighting the importance of assessing profitability, liquidity, leverage, size, and stock prices for effective investment strategies in the global food and beverage industry. Highlights: Profitability's Impact: The study reveals that profitability significantly influences investment decisions in the food and beverage industry. Liquidity Matters: The findings emphasize the importance of liquidity in shaping investment decisions within the food and beverage sector. Leverage and Decision Making: The study highlights the effect of leverage on investment decisions in food and beverage companies, providing valuable insights for investors. Keywords: Profitability, Liquidity, Leverage, Size, Stock Price

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