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Academia Open

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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

Analyzing Factors Shaping Amanda Brownies Consumers' Purchase Decisions Moch Agung Kurniawan; Lilik Indayani
Academia Open Vol 8 No 1 (2023): June
Publisher : Universitas Muhammadiyah Sidoarjo

This research aims to investigate the partial and simultaneous effects of brand image, product quality, and price on the purchasing decisions of Amanda brownies consumers in Sidoarjo, employing a quantitative survey method and utilizing the SPSS application for data analysis. The study adopts an accidental sampling technique to determine the respondents and collects data through online questionnaires distributed via Google Forms. The findings provide insights into the significant influence of brand image, product quality, and price on consumer purchasing decisions. The implications of this research offer valuable recommendations for marketers and businesses in enhancing their strategies to attract and retain consumers, while also contributing to the broader field of consumer behavior research. Highlight: Brand image: Influence on consumer perception and loyalty. Product quality: Key determinant of consumer satisfaction and repeat purchases. Price: Impact on consumer affordability and perceived value. Keywords: Brand image, Product quality, Price, Consumer purchasing decisions, Amanda Brownies

Previous Employee Involvement in Pasuruan Bottled Drinking Water Supply Factory Vania Rahma Nurhadiyanti; Rifdah Abadiyah
Academia Open Vol 8 No 1 (2023): June
Publisher : Universitas Muhammadiyah Sidoarjo

This quantitative study explored the relationships between motivation, career development, job satisfaction, and employee engagement at PT. Erindo Mandiri (Aquase) Pasuruan. The research involved 134 randomly sampled employees who completed a Likert scale questionnaire. Using the SmartPLS program, structural equation modeling was employed to analyze the data. The results indicated significant effects of motivation and career development on job satisfaction and employee engagement. Furthermore, job satisfaction was found to mediate the influence of motivation and career development on employee engagement. These findings emphasize the importance of nurturing motivation, providing career development opportunities, and enhancing job satisfaction to foster higher levels of employee engagement. The implications suggest that organizations can utilize these insights to design targeted interventions and policies, creating a positive work environment that enhances employee well-being and contributes to improved organizational performance. Highlights: Motivation and Career Development: Key drivers of employee engagement. Job Satisfaction as a Mediator: Examining its role in linking motivation and career development to employee engagement. Implications for Organizational Performance: Utilizing findings to enhance employee engagement and promote positive work environments. Keywords: Motivation, Career Development, Job Satisfaction, Employee Engagement

Factors Affecting Stock Returns in Banking Companies Listed on the Indonesia Stock Exchange Alfi Atus Zumro; Eny Maryanti
Academia Open Vol 8 No 1 (2023): June
Publisher : Universitas Muhammadiyah Sidoarjo

This study aims to determine the factors that can affect stock returns in banking companies listed on the Indonesia Stock Exchange (IDX). The period of this reseearch is 2017 – 2020. The population of this study includes all banking companies listed on the IndonesiaStock Exchange (IDX) during the period 2017 – 2020. The sampling technique used is purposive sampling. The results of this study indicate that partially the current ratio (CR) and price to book value (PBV) variable have a significant positive effect on stock returns. Debt to equity ratio (DER) has a significant negative effect on stock returns. Meanwhilw, firm size anf return on assets (ROA)have no significant effection on sktock return. Highlights: Significance of Variables: The study examines the impact of key financial variables such as current ratio, price to book value, and debt to equity ratio on stock returns in Indonesian banking companies. Positive Effects: The current ratio and price to book value are found to have a significant positive influence on stock returns, suggesting their importance as indicators of financial performance and market valuation. Negative Effect of Debt: The study highlights the negative effect of the debt to equity ratio on stock returns, emphasizing the potential risks associated with higher levels of debt in banking companies. Keywords: Stock returns, Banking companies, Indonesia Stock Exchange (IDX), Factors, Purposive sampling.

Purchasing Decisions in the Food Service Industry: Factors of Influence Denta Scotania Balqis; Misti Hariasih
Academia Open Vol 8 No 1 (2023): June
Publisher : Universitas Muhammadiyah Sidoarjo

This study aimed to investigate the impact of location, food quality, service quality, and price on purchasing decisions in the food service industry. A total of 96 respondents from customers of a specific food establishment were included in the sample. Quantitative methods were employed, and data were collected through questionnaires. The analysis involved validity and reliability tests, as well as tests for normality, multicollinearity, heteroscedasticity, linearity, and autocorrelation. Multiple linear regression analysis, T tests, and multiple correlation coefficient (R) were conducted, along with the determination coefficient (R2). The findings demonstrated that location, food quality, service quality, and price significantly influenced purchasing decisions at the examined food establishment. The implications of this research contribute to a deeper understanding of consumer behavior in the food service industry, enabling practitioners to enhance their strategies and improve customer satisfaction. Highlights: Quantitative study: This research utilizes a rigorous quantitative approach to examine the factors influencing purchasing decisions in the food service industry, providing robust empirical evidence. Influential factors: The study identifies and analyzes various factors, such as location, food quality, service quality, and price, that significantly impact customers' purchasing decisions in the food service industry. Customer satisfaction: Understanding the influential factors can help food service establishments improve their strategies, enhance customer satisfaction, and ultimately drive business success. Keywords: Purchasing decisions, Food service industry, Influential factors, Quantitative study, Customer satisfaction

Maximizing Performance: Work Environment, Career Development, and Motivation Dynamics Moch Alfin Basyar; Hasan Ubaidillah
Academia Open Vol 8 No 1 (2023): June
Publisher : Universitas Muhammadiyah Sidoarjo

This quantitative study aimed to investigate the influence of work environment, career development, and motivation on employee performance. The research was conducted at a private organization, using a sample of 66 employees. Data collection involved distributing questionnaires and employing the IBM SPSS version 16 program for analysis. The findings from the F and T tests indicated that work environment, career development, and motivation had both individual and combined effects on employee performance. This study emphasizes the significance of fostering a conducive work atmosphere, facilitating career growth opportunities, and nurturing employee motivation to optimize organizational performance. The implications of these findings highlight the importance of prioritizing these factors within organizations to achieve sustained success and competitiveness in the global economy. Highlights: The study examines the impact of work environment, career development, and motivation on employee performance. The research adopts a quantitative approach, using data processing and analysis through the IBM SPSS version 16 program. The findings demonstrate that work environment, career development, and motivation have both individual and combined effects on employee performance. Keywords: employee performance, work environment, career development, motivation, quantitative research

Global Marketing Success: Market Orientation, Innovation, Competitive Advantage Iin Aniyati; Lilik Indayani
Academia Open Vol 8 No 1 (2023): June
Publisher : Universitas Muhammadiyah Sidoarjo

This study investigates the relationships between market orientation, product innovation, competitive advantage, and marketing performance in a global context. Using the Slovin method, a sample of 251 respondents was collected to analyze primary data through Partial Least Squares (PLS). The findings highlight that market orientation positively affects competitive advantage and marketing performance, while product innovation positively influences both competitive advantage and marketing performance. Moreover, competitive advantage serves as a mediator between market orientation and marketing performance, as well as between product innovation and marketing performance. These results emphasize the strategic significance of market orientation, product innovation, and competitive advantage in achieving superior marketing performance in a competitive global marketplace. The implications suggest that firms should prioritize developing market orientation, fostering product innovation, and leveraging competitive advantage to enhance their marketing performance in the global context. Highlights: Market orientation and product innovation positively influence competitive advantage and marketing performance. Competitive advantage acts as a mediator between market orientation and marketing performance, as well as between product innovation and marketing performance. Emphasizing market orientation, fostering product innovation, and leveraging competitive advantage are crucial for achieving marketing success in a global context. Keywords: Market orientation, Product innovation, Competitive advantage, Marketing performance, Global context

Firm Value Drivers in Indonesian Food and Beverages Sector Yenny Wulansari; Eny Maryanti
Academia Open Vol 8 No 1 (2023): June
Publisher : Universitas Muhammadiyah Sidoarjo

This quantitative study investigates the impact of several key factors on the firm value of food and beverages companies listed on the Indonesia Stock Exchange (IDX) during the period of 2016-2020. The study focuses on the effects of Payable Account Policy, Managerial Ownership, Intellectual Capital, Audit Committee, and Liquidity on firm value. Purposive sampling was employed to select a sample of eight companies from a population of 26, and data was collected through documentation methods. The findings reveal that Account Payable (Debt to Equity Ratio) positively influences firm value, while Managerial Ownership and Liquidity have negative effects on firm value. Intellectual Capital and the presence of an Audit Committee were found to have no significant impact on firm value. These results have important implications for both researchers and practitioners in understanding the factors that drive firm value in the dynamic food and beverages industry. Highlights: The study examines the impact of multiple factors on firm value in the food and beverages sector listed on the Indonesian Stock Exchange. Managerial ownership and liquidity were found to have negative effects on firm value, while the payable account policy (debt to equity ratio) had a positive effect. Intellectual capital and the presence of an audit committee were not found to significantly affect firm value, emphasizing the need for further research in these areas. Keywords: Firm Value, Food and Beverages Sector, Indonesian Stock Exchange, Factors, Influence.

Motivation, Discipline, and Work Environment: COVID-19 Impact on Employee Performance Melati Rahayu Lestari; Detak Prapanca
Academia Open Vol 8 No 1 (2023): June
Publisher : Universitas Muhammadiyah Sidoarjo

This quantitative study aimed to investigate the effects of motivation, discipline, and work environment on employee commitment and performance in the context of the COVID-19 pandemic. The research sample consisted of 72 respondents from PT Wings Surya Surabaya in Indonesia. Data were collected through a questionnaire, and path analysis was employed for data analysis. The findings revealed that commitment had a positive influence on employee performance during the COVID-19 crisis. Moreover, motivation, discipline, and work environment were significant predictors of work commitment, as evidenced by the t-test results (p < 0.05). This study provides valuable insights into the crucial factors influencing employee performance and commitment in times of crisis, highlighting the need for organizations to prioritize and enhance motivational factors, discipline, and a conducive work environment to foster commitment and ensure optimal employee performance. Highlights: Motivation drives performance: Explore how employee motivation during the COVID-19 pandemic impacts their overall performance and productivity. Discipline fosters commitment: Investigate the role of discipline in maintaining employee commitment and dedication towards work amidst the challenges posed by the pandemic. Work environment influence: Examine how the work environment, whether remote or in-person, influences employee performance and commitment levels during the COVID-19 pandemic. Keywords: Motivation, Discipline, Work Environment, Employee Performance, Commitment

Discrepancies in Website Accounting: Non-compliance with ISAK 14 Mohammad Taufan Prassetiyo; Hadiah Fitriyah
Academia Open Vol 8 No 1 (2023): June
Publisher : Universitas Muhammadiyah Sidoarjo

This scientific article presents a qualitative research study aimed at examining the recognition and accounting treatment of websites as intangible assets. Focusing on the case of the Ricosta website, the research demonstrates that the current practice of categorizing the website as other expenses in financial statements contradicts the guidelines outlined in ISAK 14. By utilizing narrative data and descriptive analysis, the study unveils the misalignment between the recognized accounting treatment and the stipulated requirements. The results highlight the need for adherence to proper recognition and accounting practices for websites as intangible assets, offering implications for companies and standard-setting bodies in promoting accurate financial reporting. Highlights: Non-compliance with ISAK 14: The research uncovers the misalignment between the recognition and accounting treatment of websites as intangible assets and the guidelines stated in ISAK 14. Financial statement impact: The study reveals that the current practice categorizes website expenses as other expenses, contrasting with the potential recognition of websites as intangible assets, which can significantly affect the financial statements of companies. Implications for accurate financial reporting: The findings emphasize the importance of adhering to proper recognition and accounting practices for websites as intangible assets, suggesting implications for companies and standard-setting bodies to ensure accurate and transparent financial reporting. Keywords: website recognition, accounting treatment, intangible assets, ISAK 14, financial statements.

Pandemic's VAT Revenue: Inflation, Exchange Rates, and Population Challenges Linna Wulandari; Imelda Dian Rahmawati
Academia Open Vol 8 No 1 (2023): June
Publisher : Universitas Muhammadiyah Sidoarjo

This quantitative study investigates the impact of inflation, exchange rates, and population on Value Added Tax (VAT) revenue during the Covid-19 pandemic, specifically focusing on the Kpp Sidoarjo Selatan Regional Office. By employing a time series analysis spanning 36 observations from 2018 to 2020, this research employs a non-probability saturated sampling technique. The data analysis is conducted using Multiple Linear Regression with SPSS 26. The findings reveal that inflation, exchange rates, and population significantly influence VAT receipts during the pandemic. Consequently, these results shed light on the challenges faced by tax authorities and offer implications for policymakers, taxpayers, and economists alike. Highlights: Impact of Inflation: Analyzing the influence of inflation on VAT revenue during the Covid-19 pandemic. Exchange Rate Effects: Examining how exchange rate fluctuations affect VAT receipts amidst the pandemic. Population Dynamics: Investigating the role of population changes in shaping VAT revenue during the Covid-19 crisis. Keywords: Inflation, Exchange Rates, Population, VAT Revenue, Covid-19 Pandemic

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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

Location Kab. sidoarjo, Jawa timur INDONESIA

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