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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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Evaluating Auditor Attributes: Implications for Audit Quality: Pengaruh Kompetensi, Independensi, dan Etika terhadap Kualitas Audit: Studi Kuantitatif Abdul Muiz Muzaqi; Eny Maryanti
Academia Open Vol. 9 No. 1 (2024): June
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/acopen.9.2024.5646

Abstract

This quantitative research aims to investigate the influence of competence, auditor independence, and ethical behavior on audit quality within the context of the Inspectorate Office in Sidoarjo Regency. Using a full sampling approach due to the relatively small population of 50 employees, the study employed SPSS V.25 for statistical analysis. The results reveal that competence, independence, and ethics significantly affect audit quality at the Inspectorate Office in Sidoarjo. This study underscores the critical role of these factors in enhancing the quality of audits, with implications for audit practitioners and regulators globally, emphasizing the importance of competence, independence, and ethics in maintaining the integrity of audit processes. Highlights: Competence, independence, and ethics influence audit quality. Quantitative research conducted at Inspectorate Office in Sidoarjo. Implications for audit integrity and regulatory considerations. Keywords: Audit Quality, Competence, Independence, Ethics, Inspectorate Office.
Exploring Financial Fraud in Indonesian Manufacturing: 2016-2019 Analysis: Analisis Keuangan dan Kecurangan: Manufaktur Indonesia 2016-2019. Noviana Dewi; Wiwit Hariyanto
Academia Open Vol. 9 No. 1 (2024): June
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/acopen.9.2024.5647

Abstract

This study aims to determine the effect of Financial Stability, External Pressure, Personal Financial Need, Financial Targets on Financial Statement Fraud with a Fraud Triangle Perspective in Manufacturing Companies Listed on the Indonesia Stock Exchange in 2016-2019. The sampling method used is purposive sampling method. The number of companies sampled in this study were 13 Food and Beverage Companies 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 Financial Stability affects Financial Statement Fraud with a Fraud Triangle Perspective on Food and Beverage Companies listed on the Indonesia Stock Exchange (IDX) in the 2016-2019 period. External Pressure affects Financial Statement Fraud with a Fraud Triangle Perspective on Food and Beverage Companies listed on the Indonesia Stock Exchange (IDX) in the 2016-2019 period. Personal Financial Need affects Financial Statement Fraud with a Fraud Triangle Perspective on Food and Beverage Companies listed on the Indonesia Stock Exchange (IDX) in the 2016-2019 period. Highlights: Fraud Triangle Perspective: The study adopts a Fraud Triangle perspective, emphasizing the interplay of Financial Stability, External Pressure, and Personal Financial Need in contributing to Financial Statement Fraud among Food and Beverage Companies on the Indonesia Stock Exchange. Sample Precision: With a purposive sampling method, the study meticulously selects 13 Food and Beverage Companies listed on the IDX for the 2016-2019 period, ensuring a focused examination of the chosen entities. Key Findings: The research reveals significant associations, indicating that Financial Stability, External Pressure, and Personal Financial Need all play substantial roles in influencing Financial Statement Fraud within the specified timeframe for the selected companies on the Indonesia Stock Exchange. Keywords: Financial Stability, External Pressure, Personal Financial Needs, Financial Targets , Fraud Financial Statements, Fraud Triangle
Implora Cosmetic Purchase: Quality, Brand Image, and Price Impact: Keputusan Pembelian Produk Kosmetik Implora di Sidoarjo: Kualitas, Citra Merek, dan Harga Sherin Farahdilla; Lilik Indayani
Academia Open Vol. 9 No. 1 (2024): June
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/acopen.9.2024.5651

Abstract

This quantitative research aims to examine the influence of Product Quality, Brand Image, and Price on the purchasing decisions of Implora cosmetic products in Sidoarjo. Employing a purposive sampling technique, 100 Implora consumers participated in the study, with data collected through Google Form questionnaires distributed via social media. Utilizing multiple linear regression analysis in IBM SPSS 26, the findings indicate that Product Quality, Brand Image, and Price individually impact purchasing decisions. Moreover, collectively, these factors significantly influence the purchasing decisions of Implora cosmetic products in Sidoarjo. This study contributes valuable insights for marketers and practitioners in the cosmetic industry, emphasizing the importance of product quality, brand image, and pricing strategies in shaping consumer choices. Highlights: Impactful Factors: Explore the individual contributions of Product Quality, Brand Image, and Price on consumer decisions in the cosmetic industry. Quantitative Approach: Employ a robust quantitative methodology, including multiple linear regression analysis, to assess the significance of key variables in the research context. Practical Insights: Provide valuable insights for marketers by emphasizing the collective influence of Product Quality, Brand Image, and Price on the purchase decisions of cosmetic products in a specific market. Keywords: Consumer Behavior, Cosmetic Products, Branding, Pricing Strategies, Purchase Decision
Patient Satisfaction: IT, CRM, Facilities, Price Impact in Hospital Setting.: Kepuasan dan Kesetiaan Pasien: Dampak Teknologi Informasi, Manajemen Hubungan Pelanggan, Fasilitas, dan Harga di Lingkungan Rumah Sakit Suci Suryadini; Sriyono
Academia Open Vol. 9 No. 1 (2024): June
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/acopen.9.2024.5653

Abstract

This study aims to investigate the influence of Information Technology, Customer Relationship Management, Facilities, and Price on patient satisfaction, with patient loyalty as an intervening variable, within the context of DKT Hospital in Sidoarjo. Employing a quantitative approach, data was collected from 100 patients through purposive sampling. Structural Equation Modeling using Partial Least Squares (SEM-PLS) was employed for data analysis. The findings reveal that Information Technology, Customer Relationship Management, Facilities, and Price significantly affect patient satisfaction. Additionally, Information Technology and Customer Relationship Management have a direct impact on patient loyalty. The study underscores the significance of these factors in healthcare management and their implications for enhancing patient satisfaction and loyalty, thereby contributing to the improvement of healthcare services. Highlights: The study explores factors influencing patient satisfaction and loyalty in a hospital setting. Information Technology and Customer Relationship Management play pivotal roles in shaping patient experiences. Findings provide insights for healthcare providers to enhance service quality and patient retention. Keywords: Healthcare Management, Patient Satisfaction, Patient Loyalty, Information Technology, Customer Relationship Management
Leadership, Work Culture, and Job Stress Effects on Employee Performance: A Quantitative Study: Kepemimpinan, Budaya Kerja, dan Dampak Stres Kerja terhadap Kinerja Karyawan: Studi Kuantitatif Dewi Maftukhatul; Vera Firdaus
Academia Open Vol. 9 No. 1 (2024): June
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/acopen.9.2024.5655

Abstract

This research aims to investigate the impact of leadership, work culture, and job stress on employee performance in a total sampling of 100 respondents from a private organization. The study employs a quantitative approach, utilizing a multiple linear regression analysis with SPSS 22. The findings reveal that leadership has a positive and significant influence on employee performance, as does work culture. However, job stress, while positively related, does not exhibit significant effects on employee performance. These results provide valuable insights for organizations seeking to enhance employee performance through effective leadership and fostering a positive work culture. Highlights: Leadership positively influences employee performance. Positive work culture is a significant factor in improving employee performance. Job stress, while relevant, lacks significant impact on employee performance. Keywords: Leadership, Work Culture, Job Stress, Employee Performance, Quantitative Study
Scope of Questionnaires in the Pirls 2021 Study: Lingkup Kuesioner dalam Studi Pirls 2021 Aziza Amonova
Academia Open Vol. 7 (2022): December
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/acopen.7.2022.5658

Abstract

This presents a concise summary of a scientific article based on the PIRLS-2021 research, focusing on the relationship between the living environment and various factors influencing student learning outcomes. The study aimed to investigate the impact of these external factors on students' educational attainment, employing a comprehensive set of questionnaires to gather relevant data. Through rigorous analysis, the results demonstrated that the living environment plays a crucial role in shaping students' learning experiences and academic achievements. The implications of these findings suggest the necessity of considering external factors and promoting supportive environments to enhance student learning outcomes effectively. This study contributes to the broader understanding of the multifaceted nature of education and emphasizes the importance of holistic approaches in fostering successful learning environments. Highlights: The PIRLS-2021 research examines the influence of the living environment and external factors on student learning outcomes. Comprehensive questionnaires were utilized to collect data and analyze the relationship between the living environment and educational attainment. The study underscores the significance of supportive environments in promoting successful learning outcomes and emphasizes the need for holistic approaches in education. Keywords: PIRLS-2021, living environment, student learning, external factors, educational attainment.
Tax Avoidance in Manufacturing: Profitability, Leverage, Ownership, Size, and Age Impact: Avoidansi Pajak di Manufaktur: Profitabilitas, Leverage, Kepemilikan Institusional, Ukuran, dan Usia Perusahaan Fitri Alfia Anggraini; Herman Ernandi
Academia Open Vol. 9 No. 1 (2024): June
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/acopen.9.2024.5663

Abstract

This study aims to determine whether profitability, leverage, institutional ownership, firm size and firm age have an effect on Tax Avoidance. profitability, leverage, institutional ownership, company size and company age have an effect on Tax Avoidance in consumer goods manufacturing companies listed on the Indonesia Stock Exchange in 2014 – 2017. The population in this study are manufacturing companies in the consumer goods industry sector which are actively traded and listed on the Indonesian Stock Exchange. Indonesia Stock Exchange 2014-2017 period. The research sample was taken using purposive sampling method which used multiple regression analysis with panel data approach. There are 8 companies used in the research sample. From the analysis of the results of the R test, it can be concluded that the R Square value is 0.769, this means that the influence of profitability, leverage, institutional ownership, company size and company age simultaneously influence tax avoidance by 76%. Highlights: Comprehensive Analysis: The study provides a thorough examination of key factors—profitability, leverage, institutional ownership, company size, and age—in relation to tax avoidance, offering a holistic view of their combined impact. Significant Influence: With a robust R Square value of 0.769, the research underscores the substantial influence of the specified factors, collectively explaining 76% of the variance in tax avoidance among consumer goods manufacturing companies in Indonesia. Methodological Precision: Employing a purposive sampling method and a panel data approach with multiple regression analysis, the study ensures a methodologically sound exploration of the chosen companies within the specified timeframe on the Indonesia Stock Exchange. Keywords: Profitability, Leverage, Institutional ownership, Company size, Company age, Tax avoidance
Rural Financial Management: Moderating Role of Internal Control in the Digital Governance Era.: Meningkatkan Manajemen Keuangan Pedesaan: Peran Moderasi Sistem Pengendalian Internal di Era Tata Kelola Digital. Isnaini Rochmaniah; Imelda Dian Rahmawati
Academia Open Vol. 9 No. 2 (2024): December
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/acopen.9.2024.5671

Abstract

This research investigates the impact of Information Technology Advancement (IT) in rural areas, particularly the Village Financial Management System (Siskeudes), with a focus on its interaction with internal control systems. Through a sample of 30 village secretaries and treasurers in the Buduran District, Sidoarjo Regency, the study employs direct surveys and questionnaires for data collection. Utilizing IBM SPSS Statistics 25, the analysis reveals a significant positive influence of both internal control systems and IT advancement on rural financial management. Notably, internal control systems were found to moderate the relationship between IT advancement and financial governance. These findings underscore the vital role of internal controls in optimizing the benefits of IT solutions, offering valuable insights for global policymakers and practitioners involved in rural development and digital governance.Highlights : The research examines the synergy between Information Technology Advancement and Internal Control Systems in rural financial management. Findings reveal a significant positive influence of both Internal Control Systems and IT advancement on rural financial governance. Internal Control Systems play a crucial moderating role in enhancing the impact of IT solutions, providing essential insights for global policymakers and practitioners in rural development and digital governance. Keywords:Information Technology Advancement, Village Financial Management System, Internal Control Systems, Rural Development, Digital Governance.
Service Quality, Price, and Customer Satisfaction Impact on Customer Loyalty: Evidence from a Furniture Retail Study: Kualitas Layanan, Harga, dan Kepuasan Pelanggan Mempengaruhi Loyalitas Pelanggan: Bukti dari Studi Ritel Perabotan Alfaris Sururi; Dewi Komala Sari
Academia Open Vol. 9 No. 2 (2024): December
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/acopen.9.2024.5698

Abstract

This quantitative research study investigates the influence of service quality, price, and customer satisfaction on customer loyalty within the context of a furniture retail establishment. A purposive sampling method was employed, involving 100 consumers of the retail store. Data were collected through questionnaires and analyzed using SPSS statistical software (version 25). The findings affirm that service quality, price, and customer satisfaction significantly impact customer loyalty, highlighting their pivotal roles in shaping consumer behavior. These results offer valuable insights for businesses seeking to enhance customer loyalty and, by extension, improve their competitiveness in the global marketplace. Highlights: Key Findings: Service quality, price, and customer satisfaction are crucial determinants of customer loyalty in the retail sector. Methodology: Quantitative research using SPSS software and purposive sampling with a sample size of 100 consumers. Implications: Businesses should prioritize service quality, pricing strategies, and customer satisfaction to foster customer loyalty and enhance competitiveness. Keywords: Service Quality, Price, Customer Satisfaction, Customer Loyalty, Retail Study
CSR, Environmental Performance, and Financial Outcomes: Indonesian Food Industry Insights: CSR, Kinerja Lingkungan, dan Hasil Keuangan: Wawasan Industri Makanan Indonesia Anita Sari; Imelda Dian Rahmawati
Academia Open Vol. 9 No. 1 (2024): June
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/acopen.9.2024.5704

Abstract

This study aims to assess the impact of corporate social responsibility (CSR) and environmental performance on financial performance in Indonesian food and beverage companies. The study uses a quantitative method and a purposive sampling technique to select a sample of 14 companies listed on the Indonesia Stock Exchange from 2019 to 2020. The results show that CSR has a negative and significant impact on financial performance, while environmental performance has a positive and significant impact on financial performance. These findings suggest that companies should prioritize environmental performance to improve their financial performance.Highlights : CSR Impact: Significant negative influence on financial performance in Indonesian food and beverage companies. Environmental Performance: Positively correlates with financial outcomes, emphasizing its importance in business strategies. Sustainable Prioritization: Companies urged to prioritize environmental performance for enhanced financial results. Keywords:CSR, Environmental Performance, Financial Performance, Indonesian Companies, Sustainable Business

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