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Optimum : Jurnal Ekonomi dan Pembangunan
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
 1 
Search results for , issue " Vol 6, No 2 (2016)" : 9 Documents clear
KAUSALITAS UPAH MINIMUM REGIONAL DENGAN LAJU INFLASI DI PROVINSI D.I. YOGYAKARTA Azis, Mohammad Khaerul; Wibowo, Muhammad Ghafur
Optimum: Jurnal Ekonomi dan Pembangunan Vol 6, No 2 (2016)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Ahmad Dahlan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (594.547 KB) | DOI: 10.12928/optimum.v6i2.7874

Abstract

This study aims to analyze the causal relationship between the regionalminimum wage (UMR) with the rate of infl ation, as well as long-term relationship of two variables. Several previous studies have said that there is a unidirectional relationship, both infl ation affect UMR, or UMR affecting infl ation. There was even a study that found that there is a two-way (reciprocal) between the two. In this study, an analysis tool used is the Vector Autoregression (VAR). From the results, it can be concluded that the relationship between the minimum wage to infl ation in the province of DIY is a unidirectional relationship, where infl ation affects the amount of the minimum wage set. These results indicate that the regional minimum wage stipulatedin Yogyakarta province has been in accordance with the principles of remuneration within the perspective of Islamic Economics as one of the considerations in setting is infl ation. Thus, the element of appropriateness as one element in remuneration are met. Through the study also concluded that the regional minimum wage (UMR) with contained infl ation long-term relationship.
FAKTOR-FAKTOR YANG MENDORONG WAJIB PAJAK PRIBADI UNTUK MENGGELAPKAN PAJAK Hidayatulloh, Amir
Optimum: Jurnal Ekonomi dan Pembangunan Vol 6, No 2 (2016)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Ahmad Dahlan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (425.979 KB) | DOI: 10.12928/optimum.v6i2.7879

Abstract

The objective of this study is to determine the factors that encourage privatetaxpayers to tax fraud. These factors include attitude of non-compliance with tax,subjective norm, perceived behavioral control, and religiosity. Sampling this studyusing purposive sampling technique. The criteria used is taxpayer who has to haveNPWP, thus totaling 52 sample analyzed samples. This study uses survey data collection technique whether made directly or through the internet. Hypothesis testing is done by multiple regression analysis. This study obtained results the intention to tax fraud is effect by subjective norm, and perceived behavioral control, but an attitude of noncompliance with tax and religiosity does nor effect the intention tax fraud.
INFLASI DI ERA GLOBAL DENGAN PENDEKATANPHILLIPS-CURVE Nawatmi, Sri
Optimum: Jurnal Ekonomi dan Pembangunan Vol 6, No 2 (2016)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Ahmad Dahlan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (512.763 KB) | DOI: 10.12928/optimum.v6i2.7869

Abstract

This study aims to analyze infl ation in Indonesia by using the New KeynesianPhillips Curve. The study used Vector Autoregressive (VAR) with the type of VECM (Vector Error Correction Model). VECM is one of restrictive VAR. The fi rst step of VAR is determining endogenous and exogeneous variables based on the theory. Estimation results indicate that the Error Correction Term (ECT) is signifi cantly negative (-0.675167). It means that there was the existence of the error term, and the negative sign indicates that an error capable of leading to equilibrium. Based on the results obtained of VECM calculation, expected infl ation had negative effect on inflation in Indonesia (-0.913099). Indonesia output gap had positive effect (62.98311) while world output gap did not affect infl ation in Indonesia. It means that domestic factors more determine infl ation in Indonesia than the foreign factors. Thus, Bank Indonesia as price stabilizer will be easier to create a policy to tackle infl ation because domestic factors are easier to control than the foreign factors.
MEASURING PERCEIVED LIBRARY SERVICE QUALITY Adhilla, Fitroh
Optimum: Jurnal Ekonomi dan Pembangunan Vol 6, No 2 (2016)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Ahmad Dahlan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (416.331 KB) | DOI: 10.12928/optimum.v6i2.7818

Abstract

Bisnis inti dari sebuah lembaga akademis adalah untuk memberikanpengetahuan dan praktek keilmuwan terbaru, sehingga perpustakaan memainkan peran penting dalam membantu kemajuan mahasiswa. Kepuasan pengguna perpustakaan tergantung pada kualitas layanan yang diberikan. Penelitian tentang kepuasan pengguna perpustakaan Universitas Ahmad Dahlan Kampus 1 ini menggunakan responden sebanyak 250 mahasiswa. Hasil uji validitas menunjukkan bahwa semua variabel dapat dikatakan reliabel. Hasil uji secara parsial menunjukkan, kemampuan individu dalam mencari informasi dan akses informasi memiliki pengaruh positif signifi kan pada kepuasaan pengguna sedangkan layanan tidak memiliki pengaruh positif signifi kan pada kepuasan pengguna.
KESEJAHTERAAN PEMEGANG SAHAMBIDDER DALAM JANGKA PANJANG PASCA MERGER DAN AKUISISI Pratiwi, Permata Dian
Optimum: Jurnal Ekonomi dan Pembangunan Vol 6, No 2 (2016)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Ahmad Dahlan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (383.625 KB) | DOI: 10.12928/optimum.v6i2.7865

Abstract

The purpose of thisresearch is to fi nd how merger and acquisition create value for stakeholder at long-term post of an event. Testing of this welfare cannot be measured only in the short-term to avoid the bubble effect. Merger and acquisition conducted to obtain benefi ts or synergies. So the hypothesis proposed in this study is there a statistically signifi cant positive value for bidding after the merger in the long-term. But the results of this study indicate that the fallout. The result showed statistically signifi cant that the merger and acquisition do not provide for the welfare of shareholders bidder after the merger in the long-term. The research result supports several previous studies.
ANALISIS DETERMINAN TINGKAT KEPATUHAN MEMBAYAR PAJAK WAJIB PAJAK ORANG PRIBADI Yuliani, Nur Laila
Optimum: Jurnal Ekonomi dan Pembangunan Vol 6, No 2 (2016)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Ahmad Dahlan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (328.618 KB) | DOI: 10.12928/optimum.v6i2.7824

Abstract

This study is aimed at examining the effect of consciousness, quality of service,sanction, justice and education level of taxpayers to meet the compliance in the District and City of Magelang. The main background conducting this study is motivated by empirical studies on adherence to pay taxes which is still diverse and growing importance of revenues from taxes that the government expected. This study implemented the theory of planned behavior as a grand theory. The research sample consisted of 308 individual taxpayers who performs in the District and City of Magelang. This study provides evidence that the justice and positive infl uence on the educational level of compliance to pay taxes. The awareness, quality of service, and sanctions do not affect the compliance of paying taxes.
PENGGUNAAN UTANG PADA SAAT FASE PERTUMBUHAN: “KEPUTUSAN REAKTIF ATAU KEPUTUSAN RASIONAL Raharja, Bayu Sindhu; Mranani, Muji
Optimum: Jurnal Ekonomi dan Pembangunan Vol 6, No 2 (2016)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Ahmad Dahlan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (512.83 KB) | DOI: 10.12928/optimum.v6i2.7881

Abstract

The focus of this study is to test the effect of the company’s growth and thecompany’s performance. This research also tests whether the poor long-termperformance of high growth company caused by the manager overreaction behavior in using debt forfi nancing decisions. Debt policy decisions serve as a form of proxy decision-reactive managers in deciding the funding policy. The results of this study stated that the high growth companies have poor performance in the future. However, the poor performance in the future was not caused by reactive decision- making managers in using debt for fi nancing their business. This study shows the opposite, the policy of the use of debt actually positively impact the company’s performance in the future. Thus, the use of debt as a source of funding when the company is in a growth phase rational decisions.
PENGARUH DIMENSI KUALITAS JASA PADA KEPUASAAN KONSUMEN PADA RESTORAN MAKANAN CEPAT SAJI Septiari, Elisabet Dita
Optimum: Jurnal Ekonomi dan Pembangunan Vol 6, No 2 (2016)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Ahmad Dahlan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (344.412 KB) | DOI: 10.12928/optimum.v6i2.7831

Abstract

This study was conducted to analyze the effect of service quality dimensions toward customer satisfaction. Not all of these dimensions have same impact toward customer satisfaction in different service companies. A quantitative method was employed in this research. The respondents were customers of fast food restaurant. This study successfully collected the data with purposive sampling and analyzed 110 samples using multiple regressions. There were two fi nding, the fi rst all of the service quality dimensions simultantly impacted customer satisfaction. Second, only tangibles, reliability, and assurance have positive effect toward customer satisfaction. This study gives insight to marketer or manager in service companies to be aware with dimension of service quality dimensions. They must analyze which dimensions that have impact on their customer satisfaction.
STRATEGI KEKUATAN LOGISTIK UNTUK MENINGKATKAN KINERJA DI SEKTOR INDUSTRI PAKAIAN JADI Matoati, Rindang; Muslikhah, Rr. Siti; Zahra, Nisa; Azis, Eka Noviani; Palahuddin, Akasyah
Optimum: Jurnal Ekonomi dan Pembangunan Vol 6, No 2 (2016)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Ahmad Dahlan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (283.259 KB) | DOI: 10.12928/optimum.v6i2.7812

Abstract

In modern era, there is a change in human basic needs for apparel that willmake business in fashion industry become interesting dan increasing siginifi cantly. The growth of apparel industry contributes wealth enhancement of the stakeholders, starting from suppliers, small producers to big producers -such as small medium entreprises to national companies, and distributors. But there are also some obstacles faced by those stakeholders that slower their improving performance in Indonesia’s apparel industry development such as logistics problem, especially in Jabodetabek (Jakarta, Bogor, Depok, Tangerang, Bekasi) area. The purposes of this research are: 1) To identify the strengths, weaknesses, opportunity and threat of logistics in apparel industry, 2)To formulate strategy to advantage the power of logistics as an effort to improve apparel industry performance in Jabodetabek area. This research took place in Jabodetabek, Indonesia. SWOT analysis and AHP method were used to analyze the data. The results of this research is aimed to provide a right management strategy of logistics to improve apparel industry performance in Jabodetabek.

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