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Optimum : Jurnal Ekonomi dan Pembangunan

OPTIMUM
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Published by Universitas Ahmad Dahlan

ISSN : 14116022 EISSN : 26139464 DOI : 10.12928

Core Subject : Economy, Science,

Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

JURNAL OPTIMUM adalah jurnal Fakultas Ekonomi dan Bisnis Universitas Ahmad Dahlan Yogyakarta yang terbit dua kali dalam satu tahun yaitu setiap Maret dan September. Jurnal OPTIMUM memuat artikel penelitian bidang Ekonomi Pembangunan, Manajemen, dan Akuntansi yang ditulis oleh dosen, alumni, mahasiswa, dan praktisi dalam negeri maupun luar negeri.

Arjuna Subject : -

Articles 9 Documents

Search results for , issue " Vol 3, No 2 (2013)" : 9 Documents clear

PENGARUH CORPORATE GOVERNANCE PERCEPTION INDEX, RISIKO, DAN KARAKTERISTIK PERUSAHAAN TERHADAP KINERJA KEUANGAN (STUDI EMPIRIS PERUSAHAAN GO PUBLIC DI CGPI) Warenda, Okajaya Kusuma
Optimum: Jurnal Ekonomi dan Pembangunan Vol 3, No 2 (2013)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Ahmad Dahlan

This study examines the relationship between the corporate governance perception index, risk, and and firm characteristics that proxies by institutional ownership, growth opportunities (sales growth) and size on the firmâs financial performance measured using return on equity (ROE). The method to analys this study is regression . Data which used is the data from 2006-2012 for 86 companies was listed Indonesia Stock Exchange ( IDX ) and included in the ranking of The Indonesian Institute for Corporate Governance ( IICG ). The results indicates that corporate governance perception index, risk and growth opportunities (sales growth) have relationship with the firmâs financial performance. But, there is variable institusional ownership and size hasnât relationship with the firmâs performance.

PENGARUH QUALITY ASSURANCE DAN ISO 9000 TERHADAP KINERJA PROGRAM STUDI (STUDI PADA SEBUAH PERGURUAN TINGGI SWASTA DI YOGYAKARTA) Sutanto, Aftoni
Optimum: Jurnal Ekonomi dan Pembangunan Vol 3, No 2 (2013)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Ahmad Dahlan

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Higher education is very important for the community. The college is an institution that organizes the process of education or teaching, research and service to the community. This research was conducted at a private university in Yogyakarta. The purpose of this research was to examine the influence of Quality Assurance and ISO 9000 on performance. The population of this research is the entire department. The sampling technique using saturated or census sampling technique, i.e. by using all components of the population considered to be able to assess the implementation of the Quality Assurance (QA) and the implementation of ISO 9000. The respondents in this study is the Chairman or Secretary of department. Technique of data analysis in this study uses the program of Generalized Structured Component Analysis (GSCA) to perform analysis of hypothesis testing. The result show that the diversity of variable QA, ISO and performance can be explained by models research with having value as fit as much as 73,6 %. The remaining 26,4 % described by other variables.Variable QA influential not significantly to the performance of a course of study in college. Variable ISO 9000 influential not significantly to the performance of course of study. While variable QA influential positive and significantly to ISO 9000. On the contrary, variable ISO 9000 influential positive and significantly to QA.

ANALISIS KELAYAKAN RUTE PENERBANGAN JOGJAKARTA-BANJARMASIN-JOGJAKARTA DENGAN PESAWAT B-737 SERI 200 Rahimudin, Rahimudin
Optimum: Jurnal Ekonomi dan Pembangunan Vol 3, No 2 (2013)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Ahmad Dahlan

Yogyakarta-Banjarmasin-Yogyakarta was very potential route for airlines to select as their planning route selection because of demand of both city has growth significantly. This new route selection becomes very important as research material because it can determine a companys cost advantage in taking the existing market potential. Until now, only Lion Air has established with this route and gets the profit significantly. The aims of this case study was to determine the feasibility of these airlines Yogyakarta-Banjarmasin-Yogyakarta based on analysis of airport operations, demand of passenger in both sectors and also analyze operational costs by using the model of demand of passenger aircraft Yogyakarta-Banjarmasin-Yogyakarta. Passenger demand equation model is determined by analyzing the historical data of passenger demand Yogyakarta-Banjarmasin-Yogyakarta through multiple linear regression method. Equation model was developed to estimate the number of annual passenger demand Yogyakarta-Banjarmasin-Yogyakarta as independent variables and the dependent variable is the total number of passengers in Yogyakarta-Banjarmasin-Yogyakarta, PDRB (Product Domestics Regional Brutto) and also income per capita.

PENGARUH IMPLEMENTASI SISTEM INFORMASI KEUANGAN DAERAH DAN KINERJA PEGAWAI: KUALITAS INFORMASI LAPORAN KEUANGAN SEBAGAI VARIABEL INTERVENING (STUDI EMPIRIS PADA SATUAN KERJA PERANGKAT DAERAH KABUPATEN BANYUMAS Primasari, Dona
Optimum: Jurnal Ekonomi dan Pembangunan Vol 3, No 2 (2013)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Ahmad Dahlan

The objective of this research is to analyze the influence of effectiveness of regional financial information system to officer performance,with the quality of information of financial report as intervening variable.Data was collected by 61 officer of SKPD Banyumas. The analysis method used is AMOS ver.18.00 analysis, The result of the analysis shows: (1) a strong influence between effectiveness of regional financial information system to officer performance (2) a moderate influence between effectiveness of regional financial information system to officer performance with the quality of information of financial report.

PENGARUH HARGA DAN MODEL TERHADAP KEPUASAN KONSUMEN KAOS SABLON DI KAWASAN MALIOBORO YOGYAKARTA Rusli, Wendri
Optimum: Jurnal Ekonomi dan Pembangunan Vol 3, No 2 (2013)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Ahmad Dahlan

This research aimed to prove that consumer satisfaction to singlet that is on the market at Malioboro Yogyakartas area regarded by factor price and model. At deep observational being done to 100 respondents have already buy and have once had templet singlets. Utilizing computer with SPSS 13.0 for is windows o analisis by uses bifilar linear regression to be gotten price result and positive ascendant model and signifikan to consumer decision. Done by quiz t and quiz f signifikans ala and unsures positive price and model regards consumer decision. Be of yielding beta coefficient quiz gotten by factor decision dominant buys to be regarded by model.

PENGARUH PELIMPAHAN WEWENANG DALAM HUBUNGAN PARTISIPASI PENYUSUNAN ANGGARAN DENGAN KINERJA (STUDI PADA UNIT KEGIATAN MAHASISWA FAKULTAS EKONOMI UAD) Sumaryanto, Sumaryanto
Optimum: Jurnal Ekonomi dan Pembangunan Vol 3, No 2 (2013)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Ahmad Dahlan

Prior research found inconsitency result about relationship between participation budgeting with performance. This research is deigned to find out the effect of decentralization on relation participation budgeting to performance in organization student of Economic Faculty Ahmad Dahlan University.Data were collected by performing laboratory experiment with 2x2 factorial designs. The subjects in this research were 80 Accounting Department students of Ahmad Dahlan University, but four students incomplete to answer my questionnaire. Hypothesis was tested using 2x2 Anova.This research found that performance of student have participation budgeting higher than students havenât participation budgeting on decentralization systems (p-value = 0.018), decentralization influenced relationship between participation budgeting with performance (p-value = 0.026).

ANALISA PENGUJIAN SISTEM INFORMASI RUMAH SAKIT (STUDI KASUS RUMAH SAKIT KHUSUS BEDAH AN-NUR YOGYAKARTA) Putra, Ulinnuha Yudiansa
Optimum: Jurnal Ekonomi dan Pembangunan Vol 3, No 2 (2013)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Ahmad Dahlan

Information technology system can be used to facilitate data processing companies, speeding up transaction processing to be used as a managerial decision-making. An information technology system can be said to be successful or suitable for use by the firms if they meet certain factors. DeLone and McLean (2003) has provided an overview of the factors that can be used to assess whether an appropriate information system has been used in a company. Factors used in this study is the Quality Systems, Information Quality, Service Quality, User Satisfaction and Net Benefits. This research was conducted at the Hospital for Special Surgery AN NUR Yogyakarta. The object that is used is SIMRS (Hospital Management Information System) used by respondents are 50 employees who use SIMRS Hospital in support of the work. The analytical tool used in this study is to Partial Least Square (PLS). The results showed that the quality of information, quality of service and user satisfaction significantly influence the net benefits while not affecting the quality system net benefits.

ANALISIS DAMPAK PENETEPAN UU NO.28/2009 TERHADAP ABNORMAL RETURN DAN TRADING VOLUME ACTIVITY (STUDI KASUS PADA PERUSAHAAN ROKOK DI BEI) Nurfauziah, Nurfauziah; Afiano, Rossy
Optimum: Jurnal Ekonomi dan Pembangunan Vol 3, No 2 (2013)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Ahmad Dahlan

This study aims to analyze the differences in the average abnormal return and the average trading volume activity on tobacco companies on the Stock Exchange before and after the promulgation of Law No.28/2009 events. This study uses event study, which carried out observations of the average abnormal return and the average trading volume activity for 5 days before and 5 days after the event. Results of this study indicate there are differences in the average abnormal return and the average trading volume but no significant activity before and after the promulgation of Law No.28/2009 events, suggesting that market participants had anticipated with no rush to transactions, average abnormal return obtained is negative which means that the information content of the event is bad information. The average trading volume greater activity in the period before the event was announced this suggests that investors anticipate likely done in the period before the event announced.

PENGUNGKAPAN SUKARELA INTELLECTUAL CAPITAL DAN FAKTORâFAKTOR YANG MEMPENGARUHI Marfuah, Marfuah; Purnawati, Sinta
Optimum: Jurnal Ekonomi dan Pembangunan Vol 3, No 2 (2013)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Ahmad Dahlan

The purpose of this study was to examine the effect of firm size , profitability, leverage, ownership concentration, independent commissioners, and the firm age on the disclosure of intellectual capital. The study population was all the companies listed on the Indonesia Stock Exchange in 2011. By using purposive sampling method was selected as the study sample 138 companies. Based on multiple regression analysis, the results showed that the variables firm size, firm age, independent commissioners and profitability has a significant positive effect on the disclosure of intellectual capital , while the variable leverage and ownership concentration has no significant effect on the disclosure of intellectual capital. The results of this study indicate that the voluntary disclosure of intellectual capital in the company will increase with the increasing size of the company, the increasing age of the company, the magnitude of the proportion of independent commissioners and the increasing profitability of the company.

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Lestari Sukarniati

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Location
Kota yogyakarta,

Daerah istimewa yogyakarta

INDONESIA

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Home Page

OAI Link

Editorial Team

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Reviewer

Google Scholar

Contact Name Lestari Sukarniati

Contact Email optimum@uad.ac.id

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Journal Mail Official optimum@uad.ac.id

Editorial Address -

Location Kota yogyakarta, Daerah istimewa yogyakarta INDONESIA

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Contact Name
Lestari Sukarniati

Contact Email
optimum@uad.ac.id

Phone
-

Journal Mail Official
optimum@uad.ac.id

Editorial Address
-

Location
Kota yogyakarta,

Daerah istimewa yogyakarta

INDONESIA