cover
Contact Name
Della Dwi Ayu
Contact Email
della.dwi.ayu@upnvj.ac.id
Phone
+62318945444
Journal Mail Official
notification@umsida.ac.id
Editorial Address
Jl. Mojopahit 666 B Sidoarjo, Jawa Timur 61215
Location
Kab. sidoarjo,
Jawa timur
INDONESIA
Academia Open
ISSN : -     EISSN : 27147444     DOI : 10.21070/acopen.11.2026.12985
Core Subject : 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.
Articles 2,384 Documents
Profitability and Liquidity Impact on Dividend Payout Ratio: Evidence from Indonesian Consumer Goods Industry: Pengaruh Profitabilitas dan Likuiditas terhadap Rasio Pembayaran Dividen: Bukti dari Perusahaan Industri Barang Konsumsi di Indonesia Siti Dwi Septiyani Rinatun; Drs. Nurasik, MM 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.7.2022.3497

Abstract

This study aims to examine the relationship between profitability and liquidity with the dividend payout ratio (DPR) in the Consumer Good Industry on the Indonesia Stock Exchange during the period of 2017-2019. The research employed purposive sampling, resulting in a sample of 45 companies over the three-year period. Using secondary data, the variables were analyzed using SPSS version 25 and tested using partial t-tests. The findings reveal that the DPR during 2017-2019 is positively influenced by the return on equity (ROE) and return on assets (ROA), as well as the current ratio (CR). However, the quick ratio (QR) was found to have no significant impact on the DPR. These results contribute to the understanding of the factors influencing dividend policy in the Consumer Good Industry, providing valuable insights for investors, managers, and policymakers. Highlights: Profitability and Liquidity: Explore the influence of profitability and liquidity on the dividend payout ratio in the Consumer Goods Industry of Indonesia. Dividend Payout Ratio: Investigate the relationship between financial performance indicators, such as ROE and ROA, and the distribution of dividends by companies. Consumer Goods Industry: Focus on companies operating in the Consumer Goods Industry listed on the Indonesia Stock Exchange and analyze their dividend policies. Keywords: Profitability, Liquidity, Dividend Payout Ratio, Consumer Goods Industry, Indonesia
Driving Firm Value: CSR, Abnormal Return, Trading Volume, and Profitability in Conventional Banking: Mengungkap Faktor-faktor Pendukung Nilai Perusahaan: Dampak CSR, Abnormal Return, Aktivitas Volume Perdagangan, dan Profitabilitas dalam Perbankan Konvensional Muhammad Fadhil Mahdyanta; Wisnu P. 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.7.2022.3499

Abstract

This study investigates the influence of Corporate Social Responsibility (CSR), Abnormal Return (AR), Trading Volume Activity (TVA), and Profitability on Firm Value in Conventional Banking Companies listed on the IDX for the 2015-2019 period. Employing purposive sampling, a sample of 13 pharmaceutical companies was selected. Secondary data was collected and analyzed using Eviews 10. The findings reveal that CSR, AR, TVA, and Profitability significantly affect Firm Value in Conventional Banking Companies. Additionally, the combined effect of these factors on Firm Value was observed. The implications of this study underscore the importance of incorporating CSR initiatives, managing abnormal returns, monitoring trading volume activity, and enhancing profitability to enhance firm value in the banking sector. These findings provide valuable insights for policymakers, practitioners, and scholars seeking to maximize firm value in the global banking industry. Highlights: Firm Value drivers: This study examines the impact of key factors, including CSR, abnormal return, trading volume activity, and profitability, on firm value in conventional banking companies listed on the IDX. Empirical evidence: The results indicate significant effects of CSR, abnormal return, trading volume activity, and profitability on firm value, providing valuable insights for maximizing firm value in the banking sector. Practical implications: Policymakers, practitioners, and scholars can utilize these findings to enhance firm value by incorporating CSR initiatives, managing abnormal returns, monitoring trading volume activity, and improving profitability in conventional banking. Keywords: Firm Value, CSR, Abnormal Return, Trading Volume Activity, Profitability
Factors Affecting Income Smoothing in Manufacturing Companies Listed on the IDX (2016-2019 Period): Faktor yang Mempengaruhi Perataan Laba (Income Smoothing) pada Perusahaan Manufaktur yang Terdaftar di BEI (Periode 2016-2019) Arifcha Nelly; Heri Widodo
Academia Open Vol. 7 (2022): December
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/acopen.7.2022.3506

Abstract

This study aims to determine the Factors Affecting Income Smoothing (Study on Food and Beverage Companies Listed on the Indonesia Stock Exchange 2016-2019). The sampling method used is purposive sampling method. The number of companies that were sampled in this study were 13 Food and Beverages Listed on the IDX for the 2016-2019 period. The data used is secondary data. The data analysis method used in this research is Multiple Linear Regression. The results of this study indicate that company size has an effect on income smoothing in food and beverage companies listed on the Indonesia stock exchange in 2016-2019. Profitability Affects Income Smoothing in Food and Beverage Companies Listed on the Indonesia Stock Exchange in 2016-2019. Debt Ratio Affects Income Smoothing in Food and Beverage Companies Listed on the Indonesia Stock Exchange in 2016-2019. Taxes have an effect on Income Smoothing in Food and Beverage Companies Listed on the Indonesia Stock Exchange in 2016-2019. Highlights: The study examines income smoothing in food and beverage companies listed on the Indonesia Stock Exchange from 2016 to 2019 using secondary data. Company size, profitability, debt ratio, and taxes are identified as factors affecting income smoothing in the studied companies. Multiple Linear Regression is employed as the data analysis method to analyze the relationships between the variables and income smoothing. Keywords: Income smoothing, Food and beverage companies, Indonesia Stock Exchange, Company size, Profitability
Nexus of Service Quality, Advertising, Trust, and Customer Satisfaction: Pengaruh Kualitas Layanan, Periklanan, dan Kepercayaan terhadap Kepuasan Pelanggan pada Perusahaan Pembiayaan Fauziah Noralia; 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.7.2022.3510

Abstract

This research investigates the influence of service quality, advertising, and trust on customer satisfaction in the context of the financial services industry. The study adopts a quantitative approach, employing multiple linear regression analysis to examine the relationships among the variables. A sample of 100 respondents, who were members of a prominent finance company, participated in the study. The findings reveal that service quality, advertising, and trust significantly impact customer satisfaction. The outcomes of this study underscore the importance of these factors in shaping customer perceptions and highlight the significance of effective service provision, advertising strategies, and trust-building initiatives for enhancing customer satisfaction in the financial services sector. These results contribute to the existing body of knowledge and hold implications for financial institutions aiming to improve customer satisfaction and loyalty. Highlights: The study examines the impact of service quality, advertising, and trust on customer satisfaction in the financing industry. Multiple linear regression analysis is used to analyze the relationships among the variables. The findings emphasize the significance of effective service provision, advertising strategies, and trust-building initiatives for enhancing customer satisfaction in financing companies. Keywords: Service Quality, Advertising, Trust, Customer Satisfaction, Financing Companies.
Comparative Analysis of Bitcoin, Stocks, and Gold Cryptocurrencies as Alternative Investment Portfolios: Analisis Perbandingan Cryptocurrency Bitcoin, Saham, dan Emas Sebagai Alternatif Portfolio Investasi Rafly Firdaus Budiartomo; Wisnu Panggah Setiyono
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.8.2023.3511

Abstract

The purpose of this research is to find out and analyze the comparison of the performance of bitcoin cryptocurrency, stocks, and gold. The population in this study is the monthly closing price of bitcoin, LQ45 shares, and gold from January 2018 - December 2020, which is 252 datas. The sampling technique of this research is saturated samples. The analytical method used is the comparative method and the data used are secondary data. Data is calculated using the Microsoft Excel program based on the formula of each variable. The data was processed statistically using the SPSS application, the Kruskall-Wallis Test. The results of this study indicate that there is no significant difference between bitcoin, LQ45 stocks, and gold when measured from return and Jensen's performance measure. Then, there are significant differences between bitcoin, LQ45 stocks, and gold when measured from risk, Sharpe performance’s measure, and Treynor’s performance’s measure. Highlights: Bitcoin, stocks, and gold: Comparative performance analysis Highlighting the comparison of performance between bitcoin, LQ45 stocks, and gold. Investigating the differences in performance measures such as return, Jensen's measure, risk, Sharpe's measure, and Treynor's measure. Sample and analytical methods Utilizing saturated samples and secondary data for the study. Employing the Kruskall-Wallis Test to analyze the data statistically. Results: Performance similarities and differences No significant difference observed between bitcoin, LQ45 stocks, and gold in terms of return and Jensen's performance measure. Significant differences identified when considering risk, Sharpe's performance measure, and Treynor's performance measure among bitcoin, LQ45 stocks, and gold. Keywords: Bitcoin, LQ45 stocks, gold, performance comparison, Kruskall-Wallis Test
Optimizing Employee Performance: Communication, Competence, and Job Fit: Meningkatkan Kinerja Karyawan: Peran Komunikasi Efektif, Kompetensi, dan Kesesuaian Jabatan Muhammad Fatchul Huda; 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.7.2022.3515

Abstract

This quantitative study investigates the relationship between effective communication, competence, and employee performance, with person-job fit as an intervening variable in a government organization. The research sample comprised 85 employees from the Department of Public Works and Water Resources Development in Sidoarjo. A path analysis technique using Smart-PLS software was employed to analyze the data collected through questionnaires, interviews, and observations. The results highlight the significant positive effects of effective communication and competence on person-job fit, which in turn positively influences employee performance. The findings of this study have implications for organizations seeking to improve employee performance through targeted interventions in communication strategies, competency development, and job-person alignment. Highlights: Effective communication and competence positively impact employee performance. Person-job fit acts as an important intervening variable in the relationship between communication, competence, and employee performance. The findings have implications for organizations aiming to enhance employee performance through targeted interventions in communication strategies, competency development, and job-person alignment. Keywords: Employee performance, Effective communication, Competence, Person-job fit, Government organization.
Customer Satisfaction: Mediating Customer Loyalty in Foodservice Industry Dynamics: Dinamika Loyalitas Pelanggan: Peran Mediasi Kepuasan Pelanggan di Industri Layanan Makanan Evi Widianti; Mudji Astuti
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.8.2023.3519

Abstract

This quantitative research study investigates the influence of price, service quality, and sales location on customer loyalty, with customer satisfaction acting as the mediating variable. Utilizing a purposive sampling method, data were collected from 99 respondents at Café Lare Darjo. Path analysis, employing Smart-PLS version 3.0 software, was employed for data analysis. The findings reveal intricate relationships between the variables, highlighting that customer satisfaction mediates the effects of price, service quality, and sales location on customer loyalty. These results have significant implications for both academia and practitioners in the global foodservice industry, offering valuable insights and a framework to enhance customer loyalty through targeted improvements in pricing, service quality, and sales location strategies. Highlights: Customer satisfaction plays a crucial role as a mediating variable in the relationship between price, service quality, sales location, and customer loyalty. This study utilizes a quantitative approach and path analysis to explore the intricate relationships between variables. These findings provide valuable insights for both academics and practitioners in the global food service industry, offering a framework for enhancing customer loyalty through targeted improvements in price, service quality, and sales location strategies. Kata Kunci : Customer Loyalty, Price, Service Quality, Sales Location, Customer Satisfaction.
Employee Performance: Organizational Judgment, Career Development, and Employee Engagement: Eksplorasi Pengaruh Penilaian Organisasi dan Pengembangan Karir terhadap Kinerja Karyawan: Peran Keterlibatan Karyawan Ana Komariya; Dewi Andriani
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.8.2023.3533

Abstract

This quantitative research study investigates the relationship between organizational judgment, career development, employee engagement, and employee performance at PT. Wood Veneer Adi Perkasa in Mojokerto City. The study aims to assess the direct and indirect effects of organizational judgment and career development on employee performance through the mediating role of employee engagement. The sample consists of 105 employees, and data collection is conducted through a questionnaire using a Likert scale. Path analysis and statistical software version 24 are employed for data analysis. The findings reveal that both organizational judgment and career development positively and significantly impact employee engagement. Additionally, organizational judgment, career development, and employee engagement have positive and significant associations with employee performance. The study highlights the importance of fostering organizational justice, providing opportunities for career development, and enhancing employee engagement to improve overall employee performance. These findings contribute to the existing body of knowledge on employee motivation and organizational behavior, offering implications for practitioners and researchers in the field. Highlights: This study explores the impact of organizational judgment and career development on employee performance through the mediating role of employee engagement. The research utilizes quantitative methods to examine the relationships between these variables. The findings indicate that organizational judgment and career development positively influence employee engagement, which in turn positively affects employee performance. Keywords: Organizational judgment, Career development, Employee engagement, Employee performance, Quantitative research
Fair Tax Compliance: Tax Rate Changes, Calculation Methods, and System Modernization: Peningkatan Kepatuhan Pajak pada UKM melalui Perubahan Tarif, Metode Perhitungan, dan Modernisasi Sistem: Mengutamakan Keadilan Rizky Ardiantari; Sriyono Sriyono
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.8.2023.3536

Abstract

This quantitative descriptive study aims to examine the influence of tax rate changes, calculation methods, and system modernization on tax compliance among Small and Medium-sized Enterprise (SME) taxpayers, with tax fairness as a moderating variable. The research was conducted at the South Sidoarjo Pratama Tax Office, with a sample size of 100 SME taxpayers selected using purposive sampling based on turnover and one year of tax registration. Primary data were collected through direct survey questionnaires and analyzed using multiple linear regression analysis and moderated regression analysis with an absolute difference approach. The findings reveal a positive relationship between tax rate changes, calculation methods, and system modernization, and tax compliance among SME taxpayers. These results emphasize the significance of tax fairness in promoting compliance among SMEs, thereby having important implications for tax policy and administration. The study sheds light on the factors that can enhance tax compliance and provides valuable insights for policymakers and tax administrators to foster a fair and effective tax system. Highlights: Tax fairness as a moderating variable: The study investigates the role of tax fairness in influencing tax compliance among SME taxpayers, highlighting the importance of equitable taxation policies and practices. Positive relationship between tax factors and compliance: The research findings reveal a positive association between tax rate changes, calculation methods, system modernization, and tax compliance among SMEs, emphasizing the need for effective tax policies and administration. Implications for tax policy and administration: The study provides valuable insights for policymakers and tax administrators on the significance of tax fairness in promoting compliance among SMEs, guiding the development of fair and effective tax systems to encourage voluntary tax compliance. Keywords: tax compliance, Small and Medium-sized Enterprises (SMEs), tax rate changes, calculation methods, system modernization.
Factors Affecting Purchasing Decisions for Leather Craft: Price, Quality, and Service: Faktor-Faktor yang Mempengaruhi Keputusan Pembelian Produk Kerajinan Kulit: Harga, Kualitas, dan Layanan. Muchammad Rifta Indra Yulian; Detak Prapanca
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.8.2023.3545

Abstract

This causal quantitative research examines the impact of price, product quality, and service quality on purchasing decisions for leather craft products. The study utilizes accidental sampling with 98 respondents, and data collection is done through a questionnaire measured using a Likert scale. Multiple linear regression analysis is employed for data analysis. The findings demonstrate that there is a significant simultaneous and partial effect of price, product quality, and service quality on purchasing decisions. Service quality emerges as the most dominant factor influencing purchasing decisions, as evidenced by the beta coefficient. Moreover, the strong relationship between price, product quality, service quality, and purchasing decisions is substantiated by a high R value. These findings have implications for businesses in the leather craft industry, highlighting the importance of pricing strategies, product quality, and exceptional service to drive customer purchasing decisions. Highlights: This quantitative causal study explores the impact of price, product quality, and service quality on purchasing decisions for leather craft products. Accidental sampling was used to select 98 respondents, and data were collected through a Likert scale questionnaire. The findings indicate a significant influence, both individually and collectively, of price, product quality, and service quality on purchasing decisions. Service quality emerges as the most influential factor, emphasizing the importance of exceptional customer service in driving purchasing decisions for leather craft products. Keywords: Price, Product quality, Service quality, Purchasing decisions, Leather craft products.

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