Optimum : Jurnal Ekonomi dan Pembangunan
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.
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<![CDATA[PENILAIAN RISIKO TERHADAP PERLUASAN PENDAPATAN NON-BUNGA PERBANKAN DI INDONESIA ]]>
<![CDATA[Kusuma, Desta Rizky]]>
<![CDATA[ Optimum: Jurnal Ekonomi dan Pembangunan Vol 5, No 2 (2015) ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis Universitas Ahmad Dahlan ]]>
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DOI: 10.12928/optimum.v5i2.7817
<![CDATA[Growth in non-interest income in excess of interest income on banks in Indonesiabecame the motivation and background in this research. The condition is one of thebankâs efforts to stabilize revenue, or referred to diversify income. Research in thefi eld of bank income diversifi cation, especially in the developed countries give mixedresults and contradictory, while in Indonesia is still relatively little is reviewing thisphenomenon. Aims of the study, the fi rst to test the effect of non-interest income of thebankâs accounting and market risk. Second, examine the effect of non-interest incomefrom fee based on accounting and market risk. The object of research is banking inIndonesia, with a sample of banks listed on the Indonesia Stock Exchange (BEI) fromthe year 2010 to 2012. The research data were mostly obtained from the Stock Exchangeand the Bank of Indonesia Banking Directory (DPI). Non-interest income is proxied bytwo variables: net non-interest income and fee-based revenue. Risk is measured onthe basis of accounting and the market, the risk is proxied by the variable accountingstandard deviation of ROA, while the market risk variable is proxied by the standarddeviation of stock returns.]]>
<![CDATA[FAKTOR-FAKTOR YANG MEMPENGARUHI PRODUKTIVITAS KARYAWAN PADA CV. GRANADA ]]>
<![CDATA[Subarjo, Subarjo]]>
<![CDATA[ Optimum: Jurnal Ekonomi dan Pembangunan Vol 5, No 2 (2015) ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis Universitas Ahmad Dahlan ]]>
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DOI: 10.12928/optimum.v5i2.7883
<![CDATA[This research is a descriptive study that aims to determine the effect eitherpartially or simultaneously between the level of education, age of work, motivation andwork experience on employee productivity. This research was conducted at CV Granadawhere the overall number of employees 50 people used as a sample in this study. Validityand reliability, Normality Test and Classical Assumption Test carried out on the researchinstrument before the data were tested using multiple linear regression analysis.Multiple Linear Regression Test results showed that partially working age, motivation,and work experience positive and signifi cant impact on employee productivity, while theeducation level is not proven effect. Simultaneously between level of education, age ofwork, motivation and work experience have a signifi cant effect on employee productivity]]>
<![CDATA[DAMPAK ADAPTASI PRESENTASI TREE-VIEW TERHADAP NIAT UNTUK MELAKUKAN PEMBELIAN SECARA ONLINE: EMOSI DAN SIKAP PENGGUNA SEBAGAI MEDIATOR (DIDASARKAN PADA STIMULUS-ORGANISM-RESPONSE MODEL) ]]>
<![CDATA[Hidayatulloh, Amir]]>
<![CDATA[ Optimum: Jurnal Ekonomi dan Pembangunan Vol 5, No 2 (2015) ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis Universitas Ahmad Dahlan ]]>
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DOI: 10.12928/optimum.v5i2.7847
<![CDATA[The purpose of this reserach is to fi nd out whether a method of adaptionpresentation tree-view has an impact on individual intention to purchase in online storewhich mediated by emotion and attitude toward the website. Sample was collected byusing purposive sampling method with criterias, such as a person who is ever browsingin online store and at least has two times online purchasing history. Data was collectedby using survey both distributed to responden directly as well as through internet, and220 sample done by testing. Statistical test was done using WarpPLS 3.0. The resultis user emotion increases when website use tree-view , whereas attitude toward thewebsite donât increase when website use tree-view. User emotion at browsing activityin website use tree-view adaptation and positive attitude of user on the website, fi nallyencourage individual to have purchase intention.]]>
<![CDATA[TEORI PERTUMBUHAN BASIS EKSPOR: PENERAPANNYA UNTUK PERTUMBUHAN REGIONAL DI KABUPATEN JEPARA ]]>
<![CDATA[Matitaputty, Shandy Jannifer]]>
<![CDATA[ Optimum: Jurnal Ekonomi dan Pembangunan Vol 5, No 2 (2015) ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis Universitas Ahmad Dahlan ]]>
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DOI: 10.12928/optimum.v5i2.7838
<![CDATA[Jepara district is a district that was born from trading activities. This studyintends to analyze the characteristics of Jepara regency economy associated withregional growth theory of export base and see a picture of the application of the theoryof the growth of the export base in Jepara regency. This study uses a model export baseanalysis and sector analysis model base. The results showed the condition of Jepararegency trade balance defi cit should be a concern if you want to implement a growthmodel export base. Community characteristics, expertise woodcarving hereditary, theability to survive in times of crisis, as well as branding of furniture and handicraftcarving that can actually be used as the power demand (exports).]]>
<![CDATA[PERILAKU STICKY COST PADA BIAYA PENJUALAN, ADMINISTRASI DAN UMUM (STUDI PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2009-2012) ]]>
<![CDATA[Apriliawati, Risvia]]>;
<![CDATA[Nugrahanti, Yeterina Widi]]>
<![CDATA[ Optimum: Jurnal Ekonomi dan Pembangunan Vol 5, No 2 (2015) ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis Universitas Ahmad Dahlan ]]>
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DOI: 10.12928/optimum.v5i2.7866
<![CDATA[The objective of this study is to fi nd the indication of sticky cost behavior inIndonesian manufacturing companies during 2009-2012 and prove whether the levelof sticky cost infl uenced by the economic level. The cost stickiness can be indicated byasymetric reaction of costs to changes. The samples of this study are 309 companies.For testing the hypothesis, this study use linear regression method. This study foundthat selling, general and administrative cost increase 0,117 percent when sales increase 1 percent.Whereas, the sales and selling, general and administrative cost decrease0,049 percent per1 percent decrease in sales. This researc also found that the degree ofstickiness increase during macroeconomic growth.]]>
<![CDATA[ANALISIS KEPUASAN DAN LOYALITAS KONSUMEN BERDASARKAN DIMENSI MUTU PELAYANAN ]]>
<![CDATA[Hermawan, Fransisca]]>;
<![CDATA[Widyastuti, Theresia Dian]]>
<![CDATA[ Optimum: Jurnal Ekonomi dan Pembangunan Vol 5, No 2 (2015) ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis Universitas Ahmad Dahlan ]]>
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DOI: 10.12928/optimum.v5i2.7857
<![CDATA[This study was conducted to analyze the factors affecting customer satisfactionand analyze customer satisfactionâs effect on customer loyalty. The customers were beingstudied used the service and repair provided by the motor workshop. Data was collectedby distributing questionnaires to the customers of Motor Workshop âMuas Motorâ thatwas located at Kelurahan Gunung Batu, Bogor. This study successfully collected thedata, with purposive sampling technique, and analyzed 200 samples that were used asprimary data. This study used multiple linear regression testing. The data collectedwere processed and analyzed using SPSS version 20. Anova test result showed that allindependent variables simultaneously had a signfi cant effect on the level of customersatisfaction. T test results indicated that Physical Evidence, Empathy, and RelationalMarketing dimensions of customer satisfaction had a signifi cant and positive effect oncustomer satisfaction. While Reliability, Responsiveness, and Assurance dimensions ofcustomer satisfaction did not have a signifi cant effect on customer satisfaction. Thisstudy also showed that customer satisfaction had a signifi cant and positive effect oncustomer loyalty.]]>
<![CDATA[PENGARUH PENDAPATAN ASLI DAERAH DAN PENDAPATAN TRANSFER TERHADAP HUBUNGAN ANTARA BELANJA MODAL DENGAN BELANJA PEMELIHARAAN DALAM ANGGARAN DAERAH ]]>
<![CDATA[Solichin, Mochammad]]>
<![CDATA[ Optimum: Jurnal Ekonomi dan Pembangunan Vol 5, No 2 (2015) ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis Universitas Ahmad Dahlan ]]>
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DOI: 10.12928/optimum.v5i2.7888
<![CDATA[Objective of this study is to empirically test whether local original incomeand transfer revenue give infl uence to the relation between capital expenditure andmaintenance expenditure in regional government budget. First test showed that reallocal original income give positive effect toward this relation in present year andmaintenance expenditure in next year. This result shows that real local original incomeis considered variable by local government in arranging budget of maintenance inrelation with capital expenditure policy. Second test showedthat transfer revenue haveno positive effect to the relationship between present year capital expenditure andmaintenance expenditure in next year. This result explaining that transfer revenue isnot considered variable during determination of next year maintenance expenditureby local government in relation with present year capital expenditure. This study giveempiric evidence of fl ypaper effect in relation between revenue and regional budget,which suggests that people tend to be effectively spend their revenue that comes fromtheir own effort, than income from other party.]]>
<![CDATA[AUDITOR DAN TINGKAT MATERIALITAS ]]>
<![CDATA[Aulia, Hilda Rizki]]>;
<![CDATA[Handoyo, Sigit]]>
<![CDATA[ Optimum: Jurnal Ekonomi dan Pembangunan Vol 5, No 2 (2015) ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis Universitas Ahmad Dahlan ]]>
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DOI: 10.12928/optimum.v5i2.7882
<![CDATA[One of the phases of audit to auditor is determining the level of materiality.It is very important and must be done by auditors since the level of materiality hastight relationship both the level of risk and the obtaining of evidence. There are somefactors may infl uence in determining of the materiality level. This research will test theinfl uence of professionalism, experiences and the knowledge of auditor to detech fraudin determining of materiality level. Auditors work at accounting fi rm in Yogyakartaand Solo are the subjects and respondents of this research. Hypothesis testing is usingmultiple regression with SPSS for windows version 16.0 as a tool. The result provesthat the determining of materiality level by auditor is signifi cantly infl uenced byprofessionalism, experiences and the knowledge of auditor to detect fraud]]>
<![CDATA[PERANCANGAN SISTEM INFORMASI AKUNTANSI PERMINTAAN DANA UNTUK KEGIATAN PEMBIAYAAN PROYEK PADA PT. TIRSULA INOVASI AMBON ]]>
<![CDATA[Ratumurun, samuel]]>
<![CDATA[ Optimum: Jurnal Ekonomi dan Pembangunan Vol 5, No 2 (2015) ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis Universitas Ahmad Dahlan ]]>
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DOI: 10.12928/optimum.v5i2.7889
<![CDATA[Structuring the accounting information system is one of the factors thatdetermine the performance of companies in managing fi nancialtransactions andstrategic decision making process. PT. Trisula Inovasi, initially conduct f nancial transactions in the activities of the project fi nancing is only done by a director and adata entry and assisted by some force fi eld, so the greater the risk of deviations against financial documents and the accounting process, especially on the transaction project financing. This deviation can happen easily, because the absence of the document fow system of structuring financial transactions and integrated them regularly.The purpose of accounting information system design is to produce financial information to supportdaily operations, management decisions and meet obligations related to accountability and minimizing deviations to be performed by White-collar crime.]]>
