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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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Understanding Introductory Accounting: Locus, Emotion, Learning, and Interest Nexus: Menggali Nexus Locus of Control, Emotional Intelligence, Proses Pembelajaran, dan Minat Belajar: Studi Kuantitatif tentang Pemahaman Mata Kuliah Akuntansi Dasar. Dwi Auliyah; 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.7.2022.3467

Abstract

This study investigates the influence of locus of control, emotional intelligence, and the learning process on the understanding of introductory accounting courses, while also exploring the moderating role of interest in learning. A nonprobability purposive sampling method was employed to gather responses from 131 accounting students enrolled in the fourth semester of 2019 at Muhammadiyah University of Sidoarjo. The collected data was analyzed using a data quality test and Moderated Analysis Regression (MRA) with SPSS version 18 for Windows. The findings reveal that locus of control, emotional intelligence, and the learning process positively and significantly affect the understanding of introductory accounting courses. However, interest in learning was found to have no moderating effect on the influence of locus of control or emotional intelligence, while it did moderate the influence of the learning process. These findings contribute to the understanding of the factors impacting the comprehension of introductory accounting courses, emphasizing the importance of locus of control, emotional intelligence, and the learning process, as well as the role of interest in learning in the educational context. Highlights: The study examines the impact of locus of control, emotional intelligence, and the learning process on understanding introductory accounting courses. It investigates whether interest in learning moderates the relationship between these factors and comprehension of the subject. The findings highlight the significance of locus of control, emotional intelligence, and the learning process in enhancing the understanding of introductory accounting courses, emphasizing the role of interest in learning as a moderator. Keywords: Locus of Control, Emotional Intelligence, Learning Process, Interest in Learning, Introductory Accounting Courses.
Fintech Adoption for SME Development: Perceived Usefulness and Ease of Use: Pengaruh Persepsi Kebermanfaatan dan Kemudahan Penggunaan terhadap Adopsi Fintech untuk Pengembangan UMKM: Bukti dari Sidoarjo Fitriah Sukandar; 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.7.2022.3469

Abstract

This study examines the impact of perceived usefulness and ease of use on the adoption of financial technology (fintech) for the advancement of small and medium enterprises (SMEs) in Sidoarjo. Employing a purposive sampling technique, data was collected from 100 respondents using primary sources. Multiple linear regression analysis was conducted with SPSS 25 to analyze the data. The findings reveal that perceived usefulness significantly influences fintech adoption, while the perception of ease of use also plays a significant role. These results underscore the importance of enhancing the perceived value and ease of utilization of fintech solutions in promoting their adoption among SMEs. The study's implications emphasize the need for policymakers, financial institutions, and technology providers to focus on designing user-friendly fintech platforms and enhancing their perceived value to foster SME development and growth. Highlights: Fintech adoption drives SME development: This study examines the impact of perceived usefulness and ease of use on the adoption of financial technology (fintech) by small and medium enterprises (SMEs). It explores how fintech adoption can contribute to the growth and development of SMEs. Perceived usefulness influences fintech adoption: The findings indicate that SMEs are more likely to adopt fintech when they perceive it as beneficial. Understanding the perceived usefulness of fintech solutions is crucial for encouraging their adoption and potential benefits for SMEs. Ease of use facilitates fintech adoption: The study reveals that the perception of ease of use has a positive impact on fintech adoption. Enhancing the user-friendliness of fintech solutions can play a significant role in increasing their adoption rates among SMEs, enabling them to leverage the benefits of digital financial services. Keywords: Fintech adoption, SME development, Perceived usefulness, Ease of use, Sidoarjo
Career Selection: Framing, Groupthink, and Financial Rewards in Accounting: Pemilihan Karier: Framing, Groupthink, dan Imbalan Finansial dalam Studi Akuntansi Fitria Novita Sari; Imelda Dian Rahmawati
Academia Open Vol. 8 No. 1 (2023): June
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/acopen.8.2023.3470

Abstract

This research aims to examine the impact of framing, groupthink, and financial rewards on career selection decisions among accounting students at UMISIDA. The study included 38 active students from the accounting faculty as respondents. Statistical analysis was conducted using the SPSS 20 program, including validity and reliability tests. The findings revealed that framing partially had a positive influence on career selection decisions, with a regression score of 0.233. Moreover, groupthink positively affected career selection decisions, with a regression score of 0.961. When considered together, framing, groupthink, and financial rewards significantly influenced career selection decisions, with a significant level of 0.000 < 0.05. Therefore, it can be concluded that the research hypothesis is supported. This study sheds light on the factors that play a crucial role in career decision-making among accounting students, providing implications for academic institutions and career counselors in enhancing career guidance and decision-making processes. Highlights: Framing: Investigating the influence of framing on career selection decisions in the field of accounting studies. Groupthink: Examining the role of groupthink in shaping career selection decisions among accounting students. Financial rewards: Assessing the impact of financial rewards on career selection choices in the context of accounting studies. Keywords: framing, groupthink, financial rewards, career selection, accounting studies
Boosting MSME Taxpayer Compliance: E-Billing, E-Filing, and Reduced Tax Rates in Intako: Meningkatkan Kepatuhan Wajib Pajak UMKM: E-Billing, E-Filing, dan Tarif Pajak yang Dikurangi di Wilayah Intako Ika Ayu Damayanti; 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.7.2022.3472

Abstract

This study investigates the influence of the E-Billing system, E-Filing system, and reduced final income tax rates on the compliance behavior of MSME taxpayers in the Intako region. The study employs a purposive sampling technique with a sample size of 100 respondents. Primary data is analyzed using Multiple Linear Regression in SPSS 25. The findings reveal that the implementation of the E-Billing and E-Filing systems as well as the decrease in final income tax rates significantly affect taxpayer compliance. This research contributes to the understanding of how technological advancements and tax policy changes can impact taxpayer behavior. The implications of the study suggest that governments and tax authorities should consider leveraging electronic systems and implementing tax rate reductions to enhance compliance among MSME taxpayers, leading to improved tax collection efficiency and overall revenue generation. Highlights: The study examines the impact of implementing the E-Billing System, E-Filing System, and reduced tax rates on the compliance behavior of MSME taxpayers. Findings indicate that the implementation of these systems and the decrease in tax rates significantly influence taxpayer compliance. The research highlights the potential benefits of leveraging electronic systems and implementing tax rate reductions to enhance compliance among MSME taxpayers and improve overall revenue generation. Keywords: MSME Taxpayers, E-Billing System, E-Filing System, Decreased Tax Rates, Compliance.
Unlocking Employee Performance: The Nexus of Innovation Culture, Creativity Value, and Job Satisfaction: Menggali Kinerja Karyawan: Nexus Budaya Inovasi, Nilai Kreativitas, dan Kepuasan Kerja Vivi Nurhaliza; Rifdah Abadiyah, SE., M.S.M., CHCM
Academia Open Vol. 7 (2022): December
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/acopen.7.2022.3478

Abstract

This study aims to investigate the influence of Innovation Culture and Creativity Value on Employee Performance, with Job Satisfaction as an intervening variable. A quantitative approach was employed, utilizing a probability sampling method with a simple random sampling technique to collect data from 171 employees at a leading organization. Data was collected through interviews and questionnaires, and analyzed using Partial Least Square (PLS) 3.0. The results demonstrate that both Innovation Culture and Creativity Value have a significant positive impact on Employee Performance, while Job Satisfaction plays a crucial mediating role in enhancing Employee Performance. These findings provide valuable insights for organizations seeking to foster innovation, creativity, and job satisfaction to optimize employee performance and overall organizational success. Highlights: Innovation Culture and Creativity Value positively impact Employee Performance: This study confirms that fostering an innovation culture and valuing creativity within an organization significantly enhance employee performance. Job Satisfaction mediates the relationship between Innovation Culture, Creativity Value, and Employee Performance: The findings highlight the pivotal role of job satisfaction as an intervening variable, indicating that satisfied employees are more likely to exhibit improved performance. Practical implications for organizations: The results provide practical insights for organizations to prioritize innovation, creativity, and job satisfaction as strategic drivers for optimizing employee performance and achieving overall organizational success. Keywords: Innovation Culture, Creativity Value, Job Satisfaction, Employee Performance, Quantitative Analysis
Factors Affecting Profit Persistence: Faktor-Faktor yang Mempengaruhi Persistensi Laba Fibrianti Khoirunnisa’; Eny Maryanti
Academia Open Vol. 7 (2022): December
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/acopen.7.2022.3481

Abstract

This study aims to determine the factors that influence earnings persistence in G0-Public BUMN companies listed on the Indonesian stock exchange for the 2017-2019 period. This study uses quantitative research with secondary data as a data source. The population of this study is the G0-Public BUMN companies listed on the Indonesia Stock Exchange for the 2017-2019 period, totaling 20 companies. Based on purposive sampling criteria obtained 16 companies that meet the research criteria. This study uses data analysis testing software SPSS (Statistical Package for Social Science) version 23. The results showed that operating cash flow, debt level, firm size, cash flow volatility, sales volatility had an effect on earnings persistence. Highlights: Earnings persistence in G0-Public BUMN companies: This study focuses on understanding the factors that influence the stability and consistency of earnings in government-owned public companies listed on the Indonesian stock exchange. Factors affecting earnings persistence: The study identifies several key factors that have an impact on earnings persistence, including operating cash flow, debt level, firm size, cash flow volatility, and sales volatility. Quantitative research and data analysis: The study adopts a quantitative research approach using secondary data obtained from the Indonesian stock exchange. Data analysis is performed using SPSS software to determine the relationships between the identified factors and earnings persistence. Keywords: earnings persistence, G0-Public BUMN companies, Indonesian stock exchange, quantitative research, SPSS.
Exploring Factors Influencing Purchase Decisions: A Case Study of a Rapidly Growing Bakery: Menganalisis Dampak Citra Merek, Kepercayaan Merek, Kualitas Produk, dan Harga terhadap Keputusan Pembelian: Studi Kasus Sebuah Toko Roti yang Berkembang Pesat Devan Kertajasa; Rita Ambarwati Sukmono
Academia Open Vol. 7 (2022): December
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/acopen.7.2022.3484

Abstract

This research examines the influence of brand image, brand trust, product quality, and price on the purchase decisions of consumers in a rapidly growing bakery, Kampoeng Roti Tropodo, Sidoarjo. A quantitative research approach was employed, utilizing a questionnaire-based survey conducted with 100 consumers of Kampoeng Roti in Tropodo, Sidoarjo. The Likert scale was used to measure the variables, and multiple linear regression analysis was performed using IBM Statistical Package for the Social Sciences (SPSS) version 24. The findings reveal that brand image, brand trust, product quality, and price individually exert a significant influence on the purchase decisions. Moreover, when considered collectively, these factors have a significant impact on purchase decisions. The implications of these results highlight the importance of managing brand image, building trust, maintaining product quality, and pricing strategies to enhance purchase decisions for businesses operating in the competitive bakery market. Highlights: The study examines the impact of brand image, brand trust, product quality, and price on purchase decisions in a rapidly growing bakery. Each factor individually influences the purchase decisions of consumers in the bakery industry. When considered together, brand image, brand trust, product quality, and price significantly affect purchase decisions, emphasizing the importance of these factors in bakery marketing strategies. Keywords: Brand Image, Brand Trust, Product Quality, Price, Purchase Decisions
Store Atmosphere, Product Range, and Sale Promotions: Influencing Consumer Purchase Decisions at Hero Supermarket: Pengaruh Atmosfer Toko, Ragam Produk, dan Promosi Penjualan terhadap Keputusan Pembelian Konsumen: Studi Kasus di Hero Supermarket Sabnatia Fanani; 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.7.2022.3491

Abstract

This research aimed to investigate the influence of store atmosphere, product range, and sale promotions on consumer purchase decisions at Hero Supermarket in Sidoarjo. A quantitative approach was employed, utilizing a non-probability purposive sampling method to collect data from all consumers of Hero Supermarket. The study employed multiple linear regression analysis using SPSS version 25 for Windows. The results revealed that store atmosphere, product range, and sale promotions significantly affect consumer purchase decisions at Hero Supermarket. These findings provide valuable insights into the factors influencing consumer behavior in the retail industry, thereby assisting marketers and managers in developing effective strategies to enhance customer satisfaction and drive sales. Highlights: Store atmosphere significantly influences consumer purchase decisions. A wide range of products enhances consumer buying behavior. Sale promotions play a crucial role in shaping consumer purchasing choices. Keywords: Store Atmosphere, Product Range, Sale Promotions, Consumer Purchase Decisions, Hero Supermarket
Financial Factors and Dividend Policy: Influencing Stock Prices: Dampak Likuiditas, Leverage, Profitabilitas, dan Ukuran Perusahaan terhadap Harga Saham: Peran Mediasi Kebijakan Dividen La'ikotun Nahdiyah; 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.7.2022.3493

Abstract

This study investigates the relationship between liquidity, leverage, profitability, firm size, and stock prices, with dividend policy acting as a mediating variable. A purposive sampling method was employed, selecting 10 banking companies listed on the IDX during the period 2016-2019. Secondary data was utilized, and the PLS (Partial Least Square) 3.2 analysis method was applied. The findings reveal significant effects of liquidity, leverage, profitability, and firm size on stock prices. Furthermore, liquidity, leverage, and profitability exerted an influence on dividend policy, which in turn affected stock prices. Dividend policy was found to mediate the relationships between liquidity, leverage, profitability, firm size, and stock prices. These results contribute to the understanding of how various financial factors and dividend policy interplay in shaping stock prices. The findings have important implications for investors, financial managers, and policymakers in making informed decisions regarding stock market investments and dividend policy strategies. Highlights: The study examines the impact of liquidity, leverage, profitability, and firm size on stock prices. Dividend policy is analyzed as a mediating variable in the relationship between financial factors and stock prices. The findings demonstrate significant effects of liquidity, leverage, profitability, and firm size on stock prices, with dividend policy playing a crucial role in mediating these relationships. Keywords: Liquidity, Leverage, Profitability, Firm Size, Dividend Policy
Tax Strategies in Manufacturing: Profitability, Capital, and Inventory Impact: Strategi Pajak dalam Sektor Manufaktur: Dampak Profitabilitas, Intensitas Modal, dan Intensitas Inventaris Muflikhatul Asrofiyah; 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.7.2022.3496

Abstract

This study examines the impact of profitability, capital intensity, and inventory intensity on tax avoidance and tax planning in the manufacturing sector, specifically focusing on industrial and consumer goods companies listed on the Indonesia Stock Exchange during the 2017-2019 period. The research employs quantitative methods and utilizes primary data, collected based on predetermined criteria, for statistical analysis. The sample consists of 42 purposively selected companies from a population of 123 manufacturing firms. Multiple linear regression analysis using SPSS version 25 is employed to analyze the data. The findings reveal that profitability and capital intensity do not significantly influence tax avoidance, while inventory intensity does. Similarly, profitability and capital intensity do not significantly affect tax planning, whereas inventory intensity does. These results highlight the importance of inventory management and provide insights for manufacturing companies in formulating effective tax strategies to enhance financial performance and compliance with tax regulations. Highlights: The study investigates the impact of profitability, capital intensity, and inventory intensity on tax avoidance and tax planning in the manufacturing sector. Multiple linear regression analysis using SPSS version 25 is employed for statistical analysis. The findings reveal that inventory intensity has a significant effect on both tax avoidance and tax planning, while profitability and capital intensity do not demonstrate significant influences on either. Keywords: Tax Avoidance, Tax Planning, Profitability, Capital Intensity, Inventory Intensity

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