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Published by Universitas Muhammadiyah Sidoarjo

ISSN : - EISSN : 27147444 DOI : https://doi.org/10.21070/acopen

Core Subject : Economy, Humanities, Health, Science, Education, Agriculture, Art, Social,

Agriculture, Biological Sciences & Forestry Arts Humanities Chemistry Computer Science & IT Earth & Planetary Sciences Economics, Econometrics & Finance Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Medicine & Pharmacology Physics Social Sciences Other

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. Academia Open is an open access journal publishing scientifically accurate and valuable research across life, physical, social, and medical sciences.

Arjuna Subject : Umum - Umum

Articles 150 Documents

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Search results for , issue "Vol 8 No 1 (2023): June" : 150 Documents clear

Deciphering Descriptive Text Challenges: Seventh-Grade Students' Writing Difficulties Titan Nur Maulidiyah; Vidya Mandarani
Academia Open Vol 8 No 1 (2023): June
Publisher : Universitas Muhammadiyah Sidoarjo

This qualitative descriptive research explores the challenges faced by seventh-grade students in writing descriptive text and identifies their underlying causes. The study, conducted at SMP PGRI 16 Sidoarjo, employed students' writing exercises and interviews with an English teacher and first-grade students as data instruments. The analysis revealed three key areas of difficulty: generic structure, grammar (including the use of nouns, pronouns, conjunctions, prepositions, and simple present tense), and spelling. The identified causes encompassed inadequate English proficiency, insufficient knowledge of descriptive text material, disinterest in learning English, as well as internal and external factors such as family background and students' skills and capabilities. The findings shed light on the specific areas of difficulty and their root causes, providing valuable insights for educators and curriculum developers aiming to enhance students' proficiency in writing descriptive text. Highlights: Students' difficulties in writing descriptive text: The study identifies challenges in the generic structure, grammar, and spelling faced by seventh-grade students. Causes of difficulties: The research uncovers factors such as English proficiency, knowledge gaps in descriptive text material, lack of interest in learning English, and internal/external influences. Implications for educators: The findings offer insights to enhance instructional approaches and curriculum development for improving students' proficiency in descriptive text writing. Keywords: descriptive text, seventh-grade students, difficulties, causes, qualitative research.

Career Selection: Framing, Groupthink, and Financial Rewards in Accounting Fitria Novita Sari; Imelda Dian Rahmawati
Academia Open Vol 8 No 1 (2023): June
Publisher : Universitas Muhammadiyah Sidoarjo

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

Comparative Analysis of Bitcoin, Stocks, and Gold Cryptocurrencies as Alternative Investment Portfolios Rafly Firdaus Budiartomo; Wisnu Panggah Setiyono
Academia Open Vol 8 No 1 (2023): June
Publisher : Universitas Muhammadiyah Sidoarjo

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

Customer Satisfaction: Mediating Customer Loyalty in Foodservice Industry Dynamics Evi Widianti; Mudji Astuti
Academia Open Vol 8 No 1 (2023): June
Publisher : Universitas Muhammadiyah Sidoarjo

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 Ana Komariya; Dewi Andriani
Academia Open Vol 8 No 1 (2023): June
Publisher : Universitas Muhammadiyah Sidoarjo

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 Rizky Ardiantari; Sriyono Sriyono
Academia Open Vol 8 No 1 (2023): June
Publisher : Universitas Muhammadiyah Sidoarjo

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 Muchammad Rifta Indra Yulian; Detak Prapanca
Academia Open Vol 8 No 1 (2023): June
Publisher : Universitas Muhammadiyah Sidoarjo

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.

Cash Flow, Firm Size, and Earnings Persistence: Debt as Moderator Aminin Kun Arifah; Herman Ernandi
Academia Open Vol 8 No 1 (2023): June
Publisher : Universitas Muhammadiyah Sidoarjo

This quantitative study aims to examine the impact of operating cash flow on earnings persistence, considering debt level as a moderating variable. Additionally, the study investigates the influence of firm size on earnings persistence, also with debt level as a moderating variable. The research employs Moderated Regression Analysis (MRA) using SPSS software. Classical assumption tests, including normality, multicollinearity, autocorrelation, and heteroscedasticity tests, are conducted prior to MRA. The findings align with previous research, indicating that debt level does not moderate the relationship between firm size and firm value. These results contribute to the understanding of the dynamics between operating cash flow, firm size, earnings persistence, and debt level, providing insights for financial decision-makers in managing and interpreting financial performance indicators. Highlights: This quantitative study examines the influence of operating cash flow on earnings persistence, with debt level as a moderating variable. It also investigates the impact of firm size on earnings persistence, with debt level as a moderating variable. The research utilizes Moderated Regression Analysis (MRA) and conducts classical assumption tests to validate the findings. The results reveal that debt level does not moderate the relationship between firm size and firm value, contributing to the understanding of financial dynamics in organizations. Keywords: Operating cash flow, Earnings persistence, Debt level, Firm size, Moderating variable.

Audit Report Lag in Manufacturing: Profitability, Characteristics, Governance Impact Selly Nurfatimah; Sarwenda Biduri
Academia Open Vol 8 No 1 (2023): June
Publisher : Universitas Muhammadiyah Sidoarjo

This quantitative research aims to examine the influence of profitability, company characteristics, and corporate governance on the audit report lag in manufacturing companies listed on the Indonesia Stock Exchange (IDX) from 2016 to 2018. The population consists of 138 manufacturing companies, and a purposive sampling technique is employed to select a sample of 58 companies. Quantitative data in the form of company annual reports from 2016 to 2018 are collected and analyzed using multiple linear regression analysis. The results reveal that profitability significantly affects the audit report lag in manufacturing companies during the specified period. However, the characteristics of the company and corporate governance do not show a significant impact on the audit report lag. These findings provide valuable insights for stakeholders and regulators in understanding the factors influencing audit report timeliness in the manufacturing sector, contributing to the improvement of financial reporting practices and corporate governance mechanisms. Highlights: This quantitative study investigates the impact of profitability, company characteristics, and corporate governance on the audit report lag in manufacturing companies. The research focuses on companies listed on the Indonesia Stock Exchange (IDX) from 2016 to 2018, utilizing a purposive sampling technique. Findings reveal that profitability significantly affects the audit report lag, highlighting the importance of financial performance in timely audit reporting for manufacturing firms. However, company characteristics and corporate governance do not show a significant influence on the audit report lag, suggesting the need for further examination of these factors' role in the manufacturing sector's financial reporting practices. Keywords: Profitability, Company Characteristics, Corporate Governance, Audit Report Lag, Manufacturing Companies.

Analysis of Good Corporate Governance (GCG) at Amil Zakat Institutions Moch Yusuf Bachtiar; Imelda Dian Rahmawati
Academia Open Vol 8 No 1 (2023): June
Publisher : Universitas Muhammadiyah Sidoarjo

This qualitative study examines the financial reporting practices and application of Good Corporate Governance (GCG) principles within an Amil Zakat institution located in Surabaya, Indonesia. Using a descriptive approach, the study analyzes data collected through various techniques, including data collection, grouping, focus, presentation, and conclusion drawing. The results reveal that the implementation of the four key principles of GCG within the institution is commendable, contributing to improved company performance. Moreover, the institution provides monthly financial reports and transparently distributes zakat through their official website. This study underscores the significance of financial reporting and GCG as essential components for organizational success and accountability, providing implications for both academic research and global Zakat-related institutions. Highlights: Enhanced accountability: The study explores how financial reporting and the application of Good Corporate Governance (GCG) principles contribute to increased accountability within an Amil Zakat institution. Transparency and accessibility: The research highlights the institution's practice of providing monthly financial reports and making zakat distribution information accessible through their official website, promoting transparency in operations. Implications for organizational performance: The findings emphasize the positive impact of effective financial reporting and GCG implementation on overall company performance, underscoring the importance of these practices in achieving organizational goals. Keywords: Financial reporting, Good Corporate Governance (GCG), Amil Zakat Institution, Qualitative study.

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Home Page

OAI Link

Editorial Team

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Contact Name Mochammad Tanzil Multazam

Contact Email tanzilmultazam@umsida.ac.id

Phone -

Journal Mail Official p3i@umsida.ac.id

Editorial Address Universitas Muhammadiyah SIdoarjo, Majapahit 666 B, Sidoarjo, Jawa Timur, Indonesia

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Abstract

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Abstract

Contact Name
Mochammad Tanzil Multazam

Contact Email
tanzilmultazam@umsida.ac.id

Phone
-

Journal Mail Official
p3i@umsida.ac.id

Editorial Address
Universitas Muhammadiyah SIdoarjo, Majapahit 666 B, Sidoarjo, Jawa Timur, Indonesia

Location
Kab. sidoarjo,

Jawa timur

INDONESIA