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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 2,389 Documents
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Optimizing Management Decisions: Special Order Pricing in MSMEs: Menganalisis Biaya Diferensial dalam Pengambilan Keputusan Manajemen: Studi Kasus pada Penentuan Harga Pesanan Khusus di UMKM Arum Ambarsari; 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.8.2023.3584

Abstract

This study employs a descriptive quantitative research approach to analyze and test the application of the Analysis of Differential Costs in management decision making regarding the acceptance or rejection of special order prices in MSMEs. Data was collected through interviews and questionnaires, and the analysis focused on the differential costs incurred by Kedai Vivi, a representative MSME, in relation to alternative products. The results of the analysis indicated that accepting special orders in November 2021 yielded a profit of Rp. 1,119,800 for Kedai Vivi, while rejecting the special order would result in a profit of only Rp. 915,790. The findings highlight a positive differential profit, indicating that the differential cost was lower than the selling price set by MSME Kedai Vivi. This study provides valuable insights into the effective utilization of differential cost analysis in supporting management decision making within MSMEs, with implications for enhancing profitability and competitiveness in the global market. Highlights: Differential cost analysis: Examining the differences in costs associated with alternative products or decisions, enabling informed management decision making. Special order pricing: Investigating the impact of accepting or rejecting special orders on profitability, considering factors such as selling price and differential costs. MSMEs and profitability: Exploring the implications of effective cost analysis and decision making for small and medium-sized enterprises, enhancing their profitability and competitiveness. Keywords: Differential costs, Management decision making, Special order pricing, MSMEs, Profitability analysis
Financial Metrics and Property Stock Returns: Evidence from Indonesia: Dampak Metrik Keuangan terhadap Tingkat Pengembalian Saham Properti: Bukti dari Bursa Efek Indonesia Mochammad Efendi; 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.8.2023.3590

Abstract

This quantitative study examines the influence of Market Value Added, Economic Value Added, Earnings Per Share, and Operating Cash Flow on property stock returns in the Indonesian stock exchange. The research focuses on a sample of 27 property companies for the period 2017-2020, selected from a population of 54 companies. Multiple regression analysis using Eviews version 9 is employed as the analytical method. The findings indicate that Market Value Added, Economic Value Added, and Earnings Per Share do not significantly affect stock returns. However, Operating Cash Flow demonstrates a significant impact on stock returns. Additionally, when considered together, Market Value Added, Economic Value Added, Earnings Per Share, and Operating Cash Flow collectively exhibit a significant influence on property stock returns. This study provides valuable insights for investors, analysts, and policymakers in understanding the determinants of stock returns in the property sector, offering implications for decision-making and investment strategies in the Indonesian stock market. Highlights: Financial metrics: Investigating the impact of Market Value Added, Economic Value Added, Earnings Per Share, and Operating Cash Flow on property stock returns. Stock return determinants: Analyzing the significance of these financial metrics in influencing the returns of property stocks. Market implications: Providing insights for investors and policymakers regarding the role of financial metrics in predicting and understanding property stock returns. Keywords: Market Value Added, Economic Value Added, Earnings Per Share, Operating Cash Flow, property stock returns
New Student Interest: Price, Promotion, and School Image in Vocational High School: Faktor-faktor yang Mempengaruhi Minat Siswa Baru: Harga, Promosi, dan Citra Sekolah dalam Sekolah Menengah Kejuruan Swasta Dea Ayu Tisna; Mas Oetarjo
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.8.2023.3596

Abstract

This quantitative study aims to examine the impact of price, promotion, and school image on the interest of new students at a private vocational high school in Sidoarjo, East Java. The research utilized a saturated sampling technique, encompassing all 42 new students who registered at the school. IBM SPSS V. 25 software was employed for data analysis, including classical assumption tests, multiple linear regression analysis, t-tests, multiple correlation coefficient tests, and the coefficient of determination. The findings reveal that price, promotion, and school image all significantly influence the interest of new students at the vocational high school. This study provides valuable insights for educational institutions in understanding the factors that affect new student interest, guiding their efforts to attract and retain students. Highlights: Factors influencing new student interest: Examining the impact of price, promotion, and school image on the interest of new students. School choice determinants: Analyzing the significance of these factors in shaping the decision-making process of new students. Implications for educational institutions: Providing insights for private vocational high schools in attracting and retaining new students through effective pricing strategies, promotional activities, and cultivating a positive school image. Keywords: price, promotion, school image, new student interest, private vocational high school
Automatic Garlic Peeling Machine Design and Performance Evaluation: Desain dan Evaluasi Kinerja Alat Pengupas Kulit Bawang Putih Otomatis Achmad Basori; Mulyadi
Academia Open Vol. 8 No. 2 (2023): December
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/acopen.8.2023.3626

Abstract

General Background the increasing demand for automation in the food processing industry requires the development of efficient technologies that can enhance productivity and ensure food safety. Specific Background the peeling of garlic is a time-consuming and labor-intensive process, often leading to contamination, thus highlighting the need for innovative solutions in garlic processing. Knowledge Gap existing peeling methods are less automated, creating a gap in the availability of efficient technology for garlic peeling that maintains hygiene standards. Aims this research aims to design and develop an automatic garlic peeler that effectively integrates mechanical, pneumatic, and electrical components to optimize the peeling process. Results experimental findings show that at a minimum pressure of 1 bar, this tool can peel an average of 28.6 grams of garlic from 812 grams, while at a maximum pressure of 5 bars, it can peel 240.6 grams. PNovelty the use of stainless steel 316 in the design provides corrosion resistance, ensuring food safety during the peeling process, which is a new approach in the context of automatic food processing technology. Implications this research contributes to advancements in food processing automation, offering insights into the integration of pneumatic systems that can enhance efficiency in culinary practices and improve hygiene standards in food handling. Highlights: The design integrates mechanical, pneumatic, and electrical components for optimal performance. Peak peeling efficiency achieved at 4 bar pressure, processing 241.3 grams of garlic in 15 seconds. Use of stainless steel 316 ensures corrosion resistance and maintains food safety standards. Keywords: Automatic Peeler, Garlic Processing, Pneumatic System, Food Safety, Efficiency
Purchase Decision Factors: Men's Biore Cleanser for Business Students: Faktor-faktor yang Mempengaruhi Keputusan Pembelian: Pembersih Wajah Men's Biore bagi Mahasiswa Bisnis Raden Dicky Anugrah Pamungkas; Lilik Indayani
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.8.2023.3641

Abstract

This quantitative research study aims to investigate the factors influencing the purchase decisions of Men's Biore Facial Cleanser among students from the Faculty of Business, Law, and Social Sciences in Sidoarjo. Through the use of a questionnaire-based survey distributed to 100 consumers, the study employed multiple linear regression analysis to examine the influence of product quality, price, and brand image on purchasing decisions. The results revealed that product quality, price, and brand image individually had a significant impact on the purchase decisions. Moreover, when considered together, these factors collectively played a significant role in influencing the purchasing decisions of the students. These findings provide valuable insights for marketers and can guide their strategies to effectively target and engage with the student population in relation to Men's Biore Facial Cleanser. Highlights: The study explores the factors influencing purchase decisions among business students. Product quality, price, and brand image significantly impact the purchasing decisions. Insights from this research can guide marketers in targeting and engaging with business students. Keywords: Purchase decisions, Product quality, Price, Brand image, Business students
Exploring Vespa Motorcycle Purchasing: Brand Image, Features, and Emotional Desire: Pengaruh Citra Merek, Fitur, dan Keinginan Emosional terhadap Keputusan Pembelian: Studi Kuantitatif pada Sepeda Motor Vespa di Kota Sidoarjo Basysyar Hasna; Lilik Indayani
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.8.2023.3642

Abstract

This study aims to investigate the impact of brand image, features, and emotional desire on the purchase of Vespa motorcycles in Sidoarjo City, using a descriptive research design and quantitative methodology. A probability sampling technique was employed, and data were collected through questionnaires distributed to 97 Vespa motorcycle consumers. The obtained data were analyzed using multiple linear regression in SPSS version 22 for Windows. The results of validity and reliability tests indicated that all variables and questions were valid and reliable. The findings revealed that brand image, features, and emotional desire had a positive and significant influence on purchasing decisions. Thus, the study highlights the importance of these factors in shaping consumer behavior when purchasing Vespa motorcycles. These results have significant implications for marketers and businesses in enhancing their brand strategies and product features to attract and retain customers in the motorcycle market. Highlights: Brand image, features, and emotional desire significantly influence purchase decisions of Vespa motorcycles in Sidoarjo City. Quantitative study using probability sampling technique and questionnaire distribution to 97 Vespa motorcycle consumers. Findings have implications for marketers to enhance brand strategies and product features for attracting and retaining customers in the motorcycle market. Keywords: Brand Image, Features, Emotional Desire, Purchase Decision, Vespa Motorcycles.
Accounting Conservatism, Capital Intensity, Financial Distress, and Tax Avoidance in Manufacturing: Konservatisme Akuntansi, Intensitas Modal, Kesulitan Keuangan, dan Penghindaran Pajak pada Perusahaan Manufaktur Erva Rudianti; Sigit Hermawan
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.8.2023.3643

Abstract

This research aims to analyze the influence of accounting conservatism, capital intensity, and financial distress on tax avoidance in manufacturing companies listed on the Indonesia Stock Exchange from 2016 to 2019. The sample consists of 44 observations obtained through purposive sampling. Multiple regression analysis is used to examine the effect of each variable on tax avoidance. The empirical results reveal that capital intensity and financial distress have a significant impact on tax avoidance, while accounting conservatism does not. This study contributes to the existing literature on tax avoidance and supports previous research conducted in this area. It provides insights into the factors influencing tax avoidance behavior in manufacturing companies, offering implications for policymakers, regulators, and practitioners in enhancing tax compliance and corporate governance practices. Highlights: Determinants of tax avoidance: Investigating the influence of accounting conservatism, capital intensity, and financial distress on tax avoidance behavior in manufacturing companies. Empirical analysis: Examining the significance of these variables through multiple regression analysis to understand their impact on tax avoidance. Implications for taxation and corporate governance: Providing insights for policymakers, regulators, and practitioners to enhance tax compliance and corporate governance practices in manufacturing companies, based on the findings related to tax avoidance determinants. Keywords: accounting conservatism, capital intensity, financial distress, tax avoidance, manufacturing companies
Profitability, Liquidity, and Leverage: Exploring Financial Distress in the Mining Sector: Dampak Profitabilitas, Likuiditas, dan Leverage terhadap Kesulitan Keuangan pada Perusahaan Sektor Pertambangan Rosita Umamah; Nurasik Nurasik
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.8.2023.3677

Abstract

In the era of the Industrial Revolution 4.0, the competitive landscape among companies is intensifying, necessitating effective business strategies to avoid bankruptcy. This research examines the impact of profitability, liquidity, and leverage on financial distress in mining sector companies listed on the IDX from 2018 to 2020. Using a quantitative approach, the study analyzes data from a population of 41 mining sector companies. The findings reveal that profitability and liquidity, measured through ratios, do not significantly affect financial distress. However, leverage has a significant influence on financial distress. These results provide valuable insights for mining companies in formulating business strategies and managing financial risk to mitigate the potential for distress. The research contributes to the literature on financial distress in the context of the mining sector, addressing the challenges of increased competition and the need for sustainable company performance. Highlights: Determinants of financial distress: Investigating the impact of profitability, liquidity, and leverage on the occurrence of financial distress in mining sector companies. Empirical analysis: Analyzing the relationship between these variables and financial distress using quantitative research methods and ratios. Implications for mining sector companies: Providing insights for companies in the mining sector to better manage their profitability, liquidity, and leverage in order to mitigate the risk of financial distress and maintain sustainable performance. Keywords: profitability, liquidity, leverage, financial distress, mining sector
Career Development, Job Placement, and Training: Boosting Performance with Job Satisfaction.: Peningkatan Kinerja Karyawan: Pengaruh Pengembangan Karir, Penempatan Jabatan, dan Pelatihan Kerja dengan Kepuasan Kerja sebagai Moderator. Marfiansyah Ichbal; Hasan Ubaidillah
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.8.2023.3773

Abstract

This quantitative research study aimed to investigate the effect of career development, job placement, and job training on employee performance, with job satisfaction as a moderating variable. A sample of 50 employees from a prominent banking institution participated in this study. The data were collected through a questionnaire, and the analysis was conducted using SPSS statistical software version 25.0. The findings revealed that career development, job placement, and job training have direct positive effects on employee performance. Additionally, job satisfaction was found to have a direct positive impact on employee performance. Furthermore, the interaction between career development and job satisfaction, as well as the interaction between job placement and job satisfaction, significantly influenced employee performance. However, no significant interaction effect was found between job training and job satisfaction. These findings highlight the importance of career development, job placement, and job satisfaction in enhancing employee performance, suggesting practical implications for organizations seeking to optimize their workforce productivity. Highlights: Career development, job placement, and job training have a direct positive influence on employee performance. Job satisfaction plays a crucial role in moderating the relationship between career development and employee performance. The interaction between job placement and job satisfaction significantly affects employee performance. Keywords: Employee performance, Career development, Job placement, Job training, Job satisfaction
Firm Size's Moderating Role in Financial Factors and Tax Avoidance: Peran Pemoderasi Ukuran Perusahaan terhadap Hubungan antara Faktor Keuangan dan Penghindaran Pajak: Bukti dari Sektor Industri Kimia dan Dasar di Indonesia Dwi Nanningsih; Santi Rahma Dewi
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.8.2023.3779

Abstract

This study examines the influence of sales growth, leverage, and profitability on tax avoidance, while considering the moderating effect of firm size in the context of manufacturing companies in the Chemical and Basic Industry sector listed on the Indonesia Stock Exchange from 2017 to 2020. Using a quantitative research approach and purposive sampling method, data from 9 companies with 36 observations were analyzed through the Smart PLS 3.0 program. The findings indicate that firm size does not moderate the effects of sales growth and leverage on tax avoidance, but it does moderate the effect of profitability on tax avoidance. These results contribute to a better understanding of the complex relationship between financial factors and tax avoidance, emphasizing the significance of firm size as a moderating factor. This research has implications for policymakers, tax authorities, and practitioners seeking to devise strategies to enhance tax compliance and discourage tax avoidance practices within the Chemical and Basic Industry sector. Highlights: Firm size moderates profitability's impact on tax avoidance. Sales growth and leverage are not moderated by firm size. Study conducted on manufacturing companies in the Chemical industry. Keywords: Firm size, Financial factors, Tax avoidance, Chemical industry, Indonesia

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