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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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Work-Family Conflict, Environment, Stress, and Employee Burnout in Hospitality: Dampak Konflik Kerja-Keluarga, Lingkungan Kerja, dan Stres Kerja terhadap Burnout Karyawan: Studi Kuantitatif di Sektor Perhotelan Tegar Bagas Oktavian Haidar; 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.7.2022.3414

Abstract

This research investigates the relationship between work-family conflict, work environment, work stress, and employee burnout in the context of High Point Apartment Surabaya. The study aims to explore the extent to which these factors contribute to burnout among employees. A quantitative research approach was employed, utilizing a questionnaire-based survey. The sample comprised 40 employees from High Point Apartment Surabaya, and data analysis was conducted using SPSS statistical software version 2.5.0. The findings reveal that work-family conflict, work environment, and work stress significantly influence employee burnout. These results emphasize the importance of addressing these factors to mitigate burnout and enhance employee well-being in the hospitality industry. This study contributes to the existing literature on burnout by shedding light on its underlying causes in the specific context of High Point Apartment Surabaya, offering implications for organizations and providing valuable insights for researchers in the field of occupational health and psychology. Highlights: Work-family conflict: Investigating the influence of conflicts between work and family responsibilities on employee burnout in the hospitality sector. Work environment: Examining the impact of the work environment on employee burnout in the context of High Point Apartment Surabaya. Work stress: Assessing the significance of work-related stressors in contributing to employee burnout among hospitality professionals. Keywords: Employee burnout, Work-family conflict, Work environment, Work stress, Hospitality sector.
SAK-ETAP's Impact on Financial Reports in Batik SMEs, Sidoarjo Regency: Dampak Implementasi Akuntansi Berbasis SAK-ETAP pada Laporan Keuangan UKM Batik Tulis di Kabupaten Sidoarjo. Fibriani Awalia Ramadhani; Sigit Hermawan
Academia Open Vol. 7 (2022): December
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/acopen.7.2022.3422

Abstract

The problem that is often faced by SMEs is the lack of knowledge in making financial reports due to a lack of knowledge about accounting science. In addition, SMEs have limited time in making financial reports. Therefore, SMEs need to know the financial statements based on SAK ETAP. So that they can record business transactions with financial statements. Starting from journals, ledgers, income statements and balance sheets. The purpose of this study was to find out how the implementation of accounting based on SAK-ETAP on the quality of financial reports in small and medium-sized Batik Tulis in Sidoarjo. The object of this research is UKM Batik Tulis Jetis Sidoarjo. Researchers conducted observations and interviews with batik SME actors to identify the financial statements of SMEs. Test the validity of the data using a triangulation test. Technical analysis of the data uses four stages, namely data collection, data extraction, data display, and conclusion drawing. Based on interviews with SMEs making batik in Sidoarjo, no one has yet implemented SAK ETAP for their business financial records. On average they only record transactions that occur, without making financial statements. Highlights: Lack of accounting knowledge: SMEs face challenges in making financial reports due to a lack of understanding of accounting principles. Limited time: SMEs often struggle to allocate sufficient time for creating financial reports amidst their other business responsibilities. Implementation gap: The research highlights that the SMEs in the batik industry in Sidoarjo have not yet adopted SAK ETAP for their financial records, focusing only on recording transactions without producing comprehensive financial statements. Keywords: SMEs, financial reports, SAK ETAP, batik industry
Mitigating Tax Avoidance: Independent Commissioners, Audit Committees, and CSR in Manufacturing: Mengurangi Penghindaran Pajak: Komisaris Independen, Komite Audit, dan CSR di Perusahaan Manufaktur Rohmatus Sakdiyah; 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.7.2022.3424

Abstract

This quantitative study examines the effect of independent commissioners, audit committees, and Corporate Social Responsibility (CSR) on tax avoidance in the goods and consumption sub-sector of manufacturing companies listed on the Indonesia Stock Exchange from 2016 to 2020. Purposive sampling was employed, resulting in a sample of 21 companies. Secondary data from financial reports were collected and analyzed using descriptive statistics and panel data analysis. The findings reveal that independent commissioners and audit committees do not significantly influence tax avoidance. However, CSR activities have a significant impact on reducing tax avoidance. Furthermore, when considered collectively, independent commissioners, audit committees, and CSR practices exhibit a joint effect on tax avoidance. These findings contribute to the existing literature on corporate governance and taxation, highlighting the role of CSR as a potential tool to mitigate tax avoidance practices in the manufacturing sector. Highlights: The study examines the impact of independent commissioners, audit committees, and CSR on tax avoidance in manufacturing companies. Findings reveal that CSR practices have a significant effect in reducing tax avoidance. The joint influence of independent commissioners, audit committees, and CSR on tax avoidance is also explored. Keywords: tax avoidance, independent commissioners, audit committees, Corporate Social Responsibility (CSR), manufacturing companies
Financial Attitude and Personality Impact on Street Vendor's Financial Behavior: Pengaruh Sikap Keuangan dan Kepribadian terhadap Perilaku Pengelolaan Keuangan Pedagang Kaki Lima Aprilina Indah; Misti Hariasih
Academia Open Vol. 7 (2022): December
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/acopen.7.2022.3427

Abstract

This quantitative research aimed to investigate the impact of financial knowledge, financial attitudes, and personality on financial management behavior among street vendors in Sidoarjo. The study utilized a saturated sampling technique, gathering responses from 90 fruit street vendors in Taman Pinang Indah, Sidoarjo Regency. The research variables included financial knowledge (X1), financial attitude (X2), personality (X3), and financial management behavior (y). Primary data was collected using a Likert scale questionnaire, which underwent validity and reliability tests. The study revealed that financial knowledge demonstrated a negative relationship and had no significant influence on financial management behavior. Conversely, financial attitude exhibited a positive relationship and significantly impacted financial management behavior. Additionally, personality exhibited a positive relationship and a significant effect on financial management behavior. These findings contribute to our understanding of the factors shaping financial behavior among street vendors, thereby offering valuable implications for financial education programs and interventions. Highlights: Financial attitude and personality influence financial management behavior among street vendors. This quantitative study explores the relationship between financial attitude, personality, and financial management behavior. The findings provide valuable insights for improving financial education programs for street vendors. Keywords: financial attitude, personality, financial management behavior, street vendors, quantitative study.
Stock Prices and Financial Indicators in the Food and Beverage Industry: Harga Saham dan Indikator Keuangan di Industri Makanan dan Minuman Purdiyani Purdiyani; Nurasik Nurasik
Academia Open Vol. 7 (2022): December
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/acopen.7.2022.3442

Abstract

This study investigates the influence of key financial indicators, namely Earnings Per Share (EPS), Debt to Equity Ratio (DER), and Price Earning Ratio (PER), on stock prices within the Food and Beverage industry listed on the Indonesia Stock Exchange (IDX) from 2016 to 2019. The research population comprised all Food and Beverage companies listed on the IDX during the specified period. By employing a partial t test analysis using SPSS version 25, a sample of 68 Consumer Goods Industry sector companies was selected, consisting of 17 Food and Beverage sector companies. The findings reveal that EPS significantly affects stock prices in Food and Beverage companies on the IDX. Conversely, DER does not demonstrate a significant impact, whereas PER exhibits a significant influence on stock prices. These results shed light on the financial factors that drive stock prices in the Food and Beverage industry and provide valuable insights for investors, practitioners, and policymakers alike. Highlights: Earnings Per Share (EPS) significantly influences stock prices in the Food and Beverage industry. Debt to Equity Ratio (DER) does not have a significant impact on stock prices in the sector. Price Earning Ratio (PER) exhibits a significant effect on stock prices in Food and Beverage companies. Keywords: Earnings Per Share, Debt to Equity Ratio, Price Earning Ratio, Stock Prices, Food and Beverage Industry.
Transformational leadership, Personality, and Job Satisfactionin shaping Organizational Citizenship Behavior : Kepemimpinan Transformasional, Personality dan Kepuasan Kerja dalam membentuk Organizational Citizenship Behavior Fidy Famerta; 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.7.2022.3443

Abstract

This study aims to determine the effect of Transformational Leadership (X1), Personality (X2) and Job Satisfaction (X3) on Organizational Citizenship Behavior (Y). In this study using quantitative methods, namely research methods in the form of numbers and analysis using statistics. The sample for this study was 132 employees. In this sampling technique using non-probability sampling technique. The results of this study indicate that Transformational Leadership partially positive effect on Organizational Citizenship Behavior, Personality partially positive effect on Organizational Citizenship Behavior, Job Satisfaction partially positive effect on Organizational Citizenship Behavior. Highlights: Transformational Leadership positively influences Organizational Citizenship Behavior. Personality has a positive impact on Organizational Citizenship Behavior. Job Satisfaction is associated with increased Organizational Citizenship Behavior. Keywords: Transformational Leadership, Personality, Job Satisfaction, Organizational Citizenship Behavior.
Accounting Systems and Human Resources: Enhancing Financial Timeliness and BOS Disbursements: Sistem Akuntansi dan Sumber Daya Manusia: Meningkatkan Ketepatan Waktu Laporan Keuangan dan Pencairan Dana BOS Perdana Juliartha Gunansya; Fityan Izza Noor Abidin
Academia Open Vol. 7 (2022): December
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/acopen.7.2022.3444

Abstract

This study discusses the application of accounting information systems and the quality of human resources in realizing the timeliness of financial reporting and disbursement of BOS funds 2020. The purpose of this study is to find out how the implementation of accounting information systems and the quality of human resources in realizing the timeliness of financial reporting and disbursement BOS Fund. This study uses a qualitative research method with a phenomenological approach where data collection is obtained from interviews and observations. The data analysis technique used in this research is data reduction, data reduction is done by collecting important information and then the data is grouped according to topic so that it can provide a clearer picture and make it easier to collect data. The results showed that the research subjects had implemented the system determined by the government and improved the quality of human resources in order to have the confidence, skills and experience in order to realize the proper reporting of BOS funds so that the disbursement of BOS funds could also be carried out properly. Keywords - Accounting Information Systems, Human Resources, Timeliness of Reporting, Disbursement of BOS Funds. Highlights: The study focuses on the implementation of accounting information systems and the quality of human resources in achieving timely financial reporting and disbursement of BOS funds. The qualitative research method with a phenomenological approach is used, involving interviews and observations for data collection. Data analysis technique includes data reduction, which involves collecting important information and grouping it by topic for a clearer understanding and easier data collection. Keywords: Accounting Information Systems, Human Resources, Timeliness of Reporting, Disbursement of BOS Funds, Qualitative Research Method
Mutual Fund Performance: Impact of Stock Market, Interest Rates, and Inflation.: Kinerja Reksa Dana: Dampak Pasar Saham, Tingkat Bunga, dan Inflasi. Puspita Dwi Aryadi; Wisnu Panggah Setyono
Academia Open Vol. 7 (2022): December
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/acopen.7.2022.3445

Abstract

This quantitative study investigates the relationship between the Composite Stock Price Index (JCI), interest rates, inflation, and the performance of equity mutual funds listed on the Indonesia Stock Exchange (IDX) during the 2017-2020 period. Secondary data from various literature sources, official websites, and company reports were utilized. Multiple linear regression analysis was employed to analyze the data. The findings reveal that both JCI and interest rates significantly influence the performance of stock mutual funds, whereas inflation exhibits a negative but statistically insignificant effect. Moreover, when considered together, JCI, interest rates, and inflation collectively impact the performance of equity funds. These outcomes highlight the importance of considering macroeconomic factors, specifically the stock market and interest rate dynamics, in assessing and managing the performance of equity mutual funds. Highlights: Stock market and interest rates significantly impact equity mutual fund performance. Inflation has a negative but statistically insignificant effect on mutual fund performance. Considering macroeconomic factors is crucial for assessing and managing equity mutual fund performance. Keywords: Stock Market Performance, Interest Rates, Inflation, Equity Mutual Funds, Indonesia Stock Exchange (IDX).
Examining Participatory Leadership, Incentives, Loyalty, and Employee Performance: Menganalisis Dampak Kepemimpinan Partisipatif, Insentif, dan Loyalitas terhadap Kinerja Karyawan: Bukti dari Analisis Kuantitatif Angga Putra; 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.7.2022.3450

Abstract

This study aimed to examine the influence of participatory leadership style, incentives, and loyalty on employee performance within the marketing department of a retail company in Sidoarjo, Indonesia. Employing a quantitative approach, the study involved 56 employees as respondents. Multiple linear regression analysis was conducted, and hypothesis testing was performed using simultaneous tests, partial tests, multiple correlation coefficient tests, and coefficient tests, facilitated by the SPSS program. The findings revealed that participatory leadership style, incentives, and loyalty collectively had a significant impact on employee performance. Additionally, partial effects of participatory leadership style, incentives, and loyalty were found to significantly influence employee performance. These results emphasize the importance of fostering participatory leadership, providing appropriate incentives, and nurturing employee loyalty to enhance performance within organizations. The implications of these findings for practitioners and researchers are discussed, highlighting the need for effective leadership and incentive systems to optimize employee performance. Highlights: The study examines the impact of participatory leadership, incentives, and loyalty on employee performance. The findings demonstrate the significant influence of participatory leadership, incentives, and loyalty on employee performance. Effective leadership, appropriate incentives, and fostering loyalty are essential for optimizing employee performance. Keywords: Participatory leadership, Incentives, Loyalty, Employee performance, Quantitative analysis
Financial Decisions and Firm Value in the Food and Beverage Industry: Keputusan Keuangan dan Nilai Perusahaan dalam Industri Makanan dan Minuman Umi Khabibah; Imelda Dian Rahmawati
Academia Open Vol. 7 (2022): December
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/acopen.7.2022.3465

Abstract

This study investigates the relationship between dividend policy, debt policy, managerial ownership, and firm value in the food and beverage companies listed on the Indonesia Stock Exchange from 2016 to 2019. The purposive sampling method was employed, and a total of 13 companies were included in the analysis. Secondary data was collected and analyzed using multiple linear regression. The findings reveal that dividend policy, debt policy, and managerial ownership significantly affect firm value in the food and beverage sector. Specifically, the study highlights that dividend policy, debt policy, and managerial ownership have positive effects on firm value. These findings contribute to the understanding of financial decision-making in the food and beverage industry, providing valuable insights for managers, investors, and policymakers seeking to enhance firm value and financial performance. Highlights: Dividend policy's impact: The study establishes a significant relationship between dividend policy and firm value in the food and beverage sector. Debt policy's influence: The research reveals the effect of debt policy on company value, providing insights into financial decision-making in the industry. Managerial ownership's significance: The study highlights the importance of managerial ownership and its impact on firm value in food and beverage companies. Keywords: Dividend policy, Debt policy, Managerial ownership, Firm value, Food and beverage sector.

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