Garuda - Garba Rujukan Digital

Article Per Year (5 Year)

All

Optimum : Jurnal Ekonomi dan Pembangunan

OPTIMUM
Website

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 6, No 1 (2016)" : 9 Documents clear

FAKTOR YANG MEMPENGARUHI PENERIMAAN OPINI AUDIT GOING CONCERN PADA PERUSAHAAN MANUFAKTUR YANG TERCATAT DI BURSA EFEK INDONESIA TAHUN 2011 â 2013 Widyastuti, Theresia Dian
Optimum: Jurnal Ekonomi dan Pembangunan Vol 6, No 1 (2016)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Ahmad Dahlan

This study was conducted to analyze the effect of liquidity, leverage, profi tability, cash fl ow ratio, company size, growth, quality audits, and audit lag on the issue of going concern audit opinion of manufacturing companies listed in Indonesia Stock Exchange in year 2011 - 2013. The study was conducted on 72 samples of manufacturing companies selected. Binary logistic regression testing is used as statistical test. The results of this study showed that leverage and audit quality had signifi cant impact on the issue of going concern audit opinion, whereas liquidity, profi tability, cash flow ratio, company size, growth, and audit lag had no signifi cant impact on the issue of going concern audit opinion.

PENGARUH TIMBAL BALIK ANTARA PEMBAYARAN DIVIDEN DAN PERTUMBUHAN MODAL SENDIRI PERUSAHAAN MANUFAKTUR DI BURSA EFEK INDONESIA Subagio, Sofiati; Gusti, Yenni Kurnia
Optimum: Jurnal Ekonomi dan Pembangunan Vol 6, No 1 (2016)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Ahmad Dahlan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1618.78 KB)

This study extends previous research on dividend policy and funding decisions using structural equation modeling. Previous studies have focused on dividend policy or funding decisions alone, to determine the factors that influence by using multiple linear regression. This study aims to determine the mutual influence between dividends and capital growth. The authors would like to prove that there are similarities between the factors that affect the payment of dividends and capital growth include profitability, agency cost of debt, and retained earnings. In this research, the sample used is 72 shares activitely traded and has been listing between periods 2009-2013 in Indonesia Stock Exchange. The test results demonstrate the usefulness of the model testing using indicators overall goodness of fi t to meet the criteria recomended level of fitness. By using the non-statistical measure such absolute goodness of fit and parsimony goodness of fi t value exceeds recomended levels, it has indicated a good fit between the data with the model proposed research.

PENGARUH KEPEMILIKAN MANAJEMEN, JENIS INDUSTRI, DIVERSIFIKASI PRODUK, PROFITABILITAS, DAN UMUR PERUSAHAAN TERHADAP PENGUNGKAPAN MANAJEMEN RISIKO PADA INDUSTRI PERBANKAN DAN MANUFAKTUR Melani, Ulfiana; Amin, Muh Al
Optimum: Jurnal Ekonomi dan Pembangunan Vol 6, No 1 (2016)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Ahmad Dahlan

This study aims to examine the effect of management ownership, type of industry, product diversifi cation, profi tability, and fi rm age to risk management disclosure on the annual reports of the companies that listed in BEI 2010-2014. The data of this study is secondary data. Sample of this study used bank industry and manufacturing industry that listed in BEI from 2010 until 2014. Sampling methode of this study used purposive sampling and get 30 companies. The statistics methode used multiple linear regression analysis. The result showed that management ownership, type of industry, profi tability, and fi rm age have no effect to risk management disclosure. This study also showed that all variables has effect to risk management disclosure and the models of the study has goodness of fi t.

PENGARUH WORK-LIFE BALANCE TERHADAP KINERJA KARYAWAN YANG DIMEDIASI OLEH KOMITMEN AFEKTIF Nurani, Asima; Nilawati, Levi
Optimum: Jurnal Ekonomi dan Pembangunan Vol 6, No 1 (2016)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Ahmad Dahlan

This study examined the relationship between work life balance on theperformance. This research also examined the mediating role of affective commitment in a retail company in Jakarta. To fi nd answers to these problems researchers distribute a questionnaire consisting of 10 questions about work life balance, six questions about affective commitment, and 11 questions about the performance of employees to 50 employees. The sampling method used is convenience sampling. The data were processed using path analysis with statistical methods SPSS 17.0 for Windows. Basedon the results obtained path analysis, it can be concluded that the affective commitment does not mediate the relationship between work life balance to employee performance, but the direct effect proved.

PENGARUH PENGETAHUAN KEWIRAUSAHAAN, MOTIVASI BERUSAHA DAN KEMANDIRIAN USAHA TERHADAP KINERJA PEDAGANG KAKILIMA DI WILAYAH KOTAGEDE YOGYAKARTA Muttaqiyathun, Ani
Optimum: Jurnal Ekonomi dan Pembangunan Vol 6, No 1 (2016)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Ahmad Dahlan

The purpose of this study was to analyze the influence of knowledge aboutentrepreneurship, motivation abd independence effort seeks to performance pedagang kakilima in the area of Kotagede, Yogyakarta. The research was conducted by taking objects on pedagang kakilima in the area of Kotagede Yogyakarta. To accomplish this study, the multiple regression analysis were used to test the hypothesis put forward.The results showed that there is signifi cant influence entrepreneurial knowledge, motivatin and independence effort seeks to performance pedagang kakilima Kotagede area simultaneously. Partially, the motivation just trying to have significant effect, whereas knowledge of business entrepreneurship and self-reliance is not a statistically significant effect.

ANALISIS KETIMPANGAN DISTRIBUSI PENDAPATAN 33 PROVINSI DI INDONESIA Chrisamba, Galaxi; Saraswati, Birgitta Dian
Optimum: Jurnal Ekonomi dan Pembangunan Vol 6, No 1 (2016)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Ahmad Dahlan

This study aims to determine the factors that infl uence the unequality distribution of income in Indonesia. This study uses panel data with the time of year during the period 2007-2012 and cross section 33 provinces in Indonesia. Through the fi xed effect estimation model result that infl ation is negative and signifi cant effect on the unequality distribution of income and education while government spending and a signifi cant positive effect on the unequality distribution of income.

TATA KELOLA PERUSAHAAN, PERTANGGUNGJAWABAN LINGKUNGAN, DAN NILAI PERUSAHAAN STUDI KASUS DI SEKTOR MANUFAKTUR DAN PERTAMBANGAN INDONESIA Ainy, Rintan Nuzul
Optimum: Jurnal Ekonomi dan Pembangunan Vol 6, No 1 (2016)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Ahmad Dahlan

This study examines the relationship of corporate governance, environmentalresponsibility, and fi rm value in Indonesia. This study extends the literature by considers the role of environmental responsibility in the indirect relationship of corporate governance and fi rm value. The environmental responsibility data index is calculated by doing a content analysis of companyâs annual and sustainability report of 2013. The other data is obtained from OSIRIS database and Bursa Efek Indonesia.The result shows that voluntary activities such environmental responsibilityeffects the fi rm value. This study shows that there is no indirect relationship between corporate governance, environmental responsibility, and fi rm value in Indonesia.

PENGARUH GOOD CORPORATE GOVERNANCE TERHADAP KINERJA PASAR PERUSAHAAN YANG DIMEDIASI OLEH PENGUNGKAPAN LAPORAN KEBERLANJUTAN Salim, Stefanie; Oktorina, Megawati
Optimum: Jurnal Ekonomi dan Pembangunan Vol 6, No 1 (2016)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Ahmad Dahlan

This study aimed to analyze the infl uence of the Good Corporate Governance (GCG) on the market performance that is mediated by the disclosure of sustainability report. This study used two model which fi rst model aims to obtain empirical evidence about the infl uence of GCG and the disclosure of sustainability reporting on market performance. The second model aimed to get empirical evidence whether disclosure ofthe sustainability report is able to mediate the relationship between GCG and market performance.This study uses multiple linear regression model to test the hypothesis in the fi rst and second research model. The sample in this study is a non-fi nancial company participant Indonesia Sustainability Report Awards (ISRA) 2009-2012 listed in the Indonesia Stock Exchange. In the fi rst research model using 30 samples, while the second models using 29 samples.The results showed that the GCG as measured by the number of meetings of the board of directors and the proportion of independent board have a signifi cant effect on the market performance. However, GCG as measured by governance committee did not prove the existence of an effect on the market performance. In addition, the disclosure of sustainability reports proved positive signifi cant effect on the market performance.The results also found that disclosure of the sustainability report is able to mediate the relationship between GCG and market performance.

PERANCANGAN SISTEM INFORMASI HARGA POKOK PRODUKSI DENGAN METODE BIAYA ACTIVITY BASED COST SYSTEM PADA PT. ASELI DAGADU DJOGDJA Pangestuti, Dinik Fitri Rahajeng
Optimum: Jurnal Ekonomi dan Pembangunan Vol 6, No 1 (2016)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Ahmad Dahlan

Rapid development of information technology and business realizes companies to put information as the major need. A good information system will help decision maker to run their duties faster, more quickly and more accurately. A good accounting information system can be used also to arrange the using of economical resaources had by companies to be more efficient and effective. In manufacture industries, have many varieties costing method to apply. ABC System is one of the costing calculation alternative which is relatively proper for manufacture industries having a relatively high diversity of product. Thus, to implement ABC system in manufacture industries will be complicate, in order it needs a tool to support the decision. Designing information system will give solution to the problem. This research use FAST (Framework for the Application of System Thinking) methodology promoted by Bentley and Whitten in their book title is System Analysis and Design for Global Enterprises to design productioninformation system. By designing production information system will give information of cost of goods manufactured with ABC System approach and another important thing to help in the making desicion and give the optimal serving to customer.

Page 1 of 1 | Total Record : 9

Filter by Year

2016 2016

Filter By Issues

All Issue Vol 10, No 2 (2020) Vol 10, No 1 (2020) Vol 9, No 2 (2019) Vol 9, No 1 (2019) Vol 8, No 2 (2018) Vol 8, No 1 (2018) Vol 8, No 1 (2018) Vol 7, No 2 (2017) Vol 7, No 2 (2017) Vol 7, No 1 (2017) Vol 7, No 1 (2017) Vol 6, No 2 (2016) Vol 6, No 2 (2016) Vol 6, No 1 (2016) Vol 6, No 1 (2016) Vol 5, No 2 (2015) Vol 5, No 2 (2015) Vol 5, No 1 (2015) Vol 5, No 1 (2015) Vol 4, No 2 (2014) Vol 4, No 2 (2014) Vol 4, No 1 (2014) Vol 4, No 1 (2014) Vol 3, No 2 (2013) Vol 3, No 2 (2013) Vol 3, No 1 (2013) Vol 3, No 1 (2013) Vol 2, No 2 (2012) Vol 2, No 2 (2012) Vol 2, No 1 (2012) Vol 1, No 2 (2011) Vol 1, No 2 (2011) Vol 1, No 1 (2011) More Issue

Home Page

OAI Link

Editorial Team

Contact

Reviewer

Google Scholar

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

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Home Page

OAI Link

Editorial Team

Contact

Reviewer

Google Scholar

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

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