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Lestari Sukarniati
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optimum@uad.ac.id
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Kota yogyakarta,
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INDONESIA
Optimum : Jurnal Ekonomi dan Pembangunan
ISSN : 14116022     EISSN : 26139464     DOI : 10.12928
Core Subject : Economy, Science,
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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Articles 18 Documents
Search results for , issue "Vol 1, No 2 (2011)" : 18 Documents clear
DERAJAT DESENTRALISASI FISKAL DAN KEMANDIRIAN DAERAH KOTAMADYA METRO DAN LAMPUNG TIMUR Rita Rahmawati
Optimum: Jurnal Ekonomi dan Pembangunan Vol 1, No 2 (2011)
Publisher : Universitas Ahmad Dahlan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (230.967 KB) | DOI: 10.12928/optimum.v1i2.7860

Abstract

Part of Regional Otonomy in finance  is giving local government  to arrange regional receipt to purchase expenses bugget. Government genuine Receipt is one regional receipt that shows how stronger local goverment finance can handled all the expenditure, not only depend on Central Government. Metro and Lampung Timur same with another local government in Indonesia, wants the higher regional otonomy espescialy in finance. The higher decentralization indicate higher ability on local government to fulfill all expenditure. In can be analized from share of Government Genuine Receipt and Tax and non Tax Share compare Total Regional Receipt and Total Regional Expenditure. Higher fiscal Desentralization needed by Metro and Lampung Timur to get higher Regional otonomy.
ANALISIS PENGENDALIAN INTERN TERHADAP PENJUALAN PADA PT. ARISTA CABANG PANJANG BANDAR LAMPUNG Jhon Nasyaroeka; Rina Milyati
Optimum: Jurnal Ekonomi dan Pembangunan Vol 1, No 2 (2011)
Publisher : Universitas Ahmad Dahlan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (211.76 KB) | DOI: 10.12928/optimum.v1i2.7839

Abstract

Analysis of intern restrain is  process to reach one tools to cash sales although credit sales. Without intern restrain very good ,company impossible to success. Sales account system is either analisys intern restrain. sales account system in the company to need cooperation between leader/manajer with white collar worker and sales system. Sales system take hold of actor important.therefore, analysis of intern restrain need to be corporate objective can be achieved.
HUBUNGAN KAUSALITAS ANTARA NILAI TUKAR DAN INFLASI DI INDONESIA SELAMA PERIODE 2001 – 2010 Bobby Yuga Utama; Birgitta Dian Saraswati
Optimum: Jurnal Ekonomi dan Pembangunan Vol 1, No 2 (2011)
Publisher : Universitas Ahmad Dahlan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (399.158 KB) | DOI: 10.12928/optimum.v1i2.7823

Abstract

Indonesia is a small open economy, and has a monetary policy strategy of targeting inflation in consumer prices. In this paper, we look at the evidence from the Indonesia on inflation behaviour, and examine the propositions from several theoretical models about inflation dynamics in an open economy, focussing in particular on the hypothesised connections between the exchange rate and consumer price inflation.The objective of this research is to find out whether the relationship between inflation and exchange rate in Indonesia data during the period of 2001-2010. The method of analysis used in the study is Granger Causality Model to examine the interaction between inflation and the exchange rate in the Indonesia. The results show that the Granger causality between inflation and the exchange rate is bidirectional.
FAKTOR-FAKTOR PENENTU TINGKAT TABUNGAN DI INDONESIA: PENDEKATAN MODEL LIFE CYCLE HYPOTHESIS Arintoko Arintoko
Optimum: Jurnal Ekonomi dan Pembangunan Vol 1, No 2 (2011)
Publisher : Universitas Ahmad Dahlan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (362.159 KB) | DOI: 10.12928/optimum.v1i2.7802

Abstract

This study estimates a number of variables hypothesized affect saving rate in Indonesia. These variables such as growth of real income per capita, dependency ratio, interest rate, inflation and lag of saving rate are likely to exert influence on saving rate as suggested by theory and/or prior empirical work. This research employs regression model on time-series data. Research model is based on life cycle hypothesis. It is used to show effect of income growth and population structure on saving rate. Three of five variables used in the model significanly affect saving rate i.e.: real GDP per capita, inflation and lag of saving rate. These variables have positif effect on saving rate. Increasing GDP per capita has impact on increasing national saving rate. Increasing inflation indicates increasing uncertainty motivating households to raise their saving. In addition, there is an inertia of saving rate habit implying that national saving rate in Indonesia would be to exhibit cycle. Thus, saving rate would be increase in the future if there is upward  trend in prior timeThis study estimates a number of variables hypothesized affect saving rate in Indonesia. These variables such as growth of real income per capita, dependency ratio, interest rate, inflation and lag of saving rate are likely to exert influence on saving rate as suggested by theory and/or prior empirical work. This research employs regression model on time-series data. Research model is based on life cycle hypothesis. It is used to show effect of income growth and population structure on saving rate. Three of five variables used in the model significanly affect saving rate i.e.:real GDP per capita, inflation and lag of saving rate. These variables have positif effect on saving rate. Increasing GDP per capita has impact on increasing national saving rate. Increasing inflation indicates increasing uncertainty motivating households to raise their saving. In addition, there is an inertia of saving rate habit implying that national saving rate in Indonesia would be to exhibit cycle. Thus, saving rate would be increase in the future if there is upward  trend in prior time
PERILAKU ORGANISASIONAL PADA IMPLEMENTASI SISTEM INFORMASI KEUANGAN DAERAH (SIKD) (Studi Empiris Pada Pemerintah Daerah Kabupaten Sragen) Supartini Supartini
Optimum: Jurnal Ekonomi dan Pembangunan Vol 1, No 2 (2011)
Publisher : Universitas Ahmad Dahlan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (323.683 KB) | DOI: 10.12928/optimum.v1i2.7868

Abstract

Local Financial Information System (SIKD) can give the better information for the decision making of strategic specially relate to the transparency and accountability in public sector. This research aim to test the relation between SKID implementation factor that supported, clarity of target, training with the cognitive conflict, affective conflict,the usefulness of SIKD, then cognitive and affective conflict by usefulness of SIKD and also the relation of SIKD’s usefulness by cost consciousness. Data obtained by propagating questioner to head on duty, chief, the institution’s leader, the area’s leader, superintendent, secretary of area and secretary DPRD of local government of Sragen Regency. The result of this research supports Chenhall (2004) which indicates the usefulness of ABCM for the scheme of product related to the financial succeed. This research suggests that in the system implementation, pays attention to other factors and requires to be developed to check the technical factors.
ANALISIS PENGARUH LAMA USAHA, USIA DAN PENDIDIKAN TERHADAP PENDAPATAN PENGELOLA UMKM KABUPATEN KULON PROGO YOGYAKARTA Sukardi Sukardi
Optimum: Jurnal Ekonomi dan Pembangunan Vol 1, No 2 (2011)
Publisher : Universitas Ahmad Dahlan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (272.205 KB) | DOI: 10.12928/optimum.v1i2.7863

Abstract

This study aims to determine the effect of a length of business, age and education, to UMKM managers income in kabupaten of Kulonprogo. Its population is around the UMKM managers in Kulonprogo, obtained a sample of 83 respondents with a purposive sampling technique. Simultaneously, the variable length of business, age and education have a positive and significant effect on UMKM managers income in Kulonprogo. Partially, education variable is positive and significant effect on UMKM managers income in Kulonprogo.
PENDIDIKAN BERBASIS ENTREPRENEUR DALAM LEMBAGA PENDIDIKAN SEBAGAI UPAYA UNTUK MENGURANGI KEMISKINAN Tejo Nurseto
Optimum: Jurnal Ekonomi dan Pembangunan Vol 1, No 2 (2011)
Publisher : Universitas Ahmad Dahlan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (240.268 KB) | DOI: 10.12928/optimum.v1i2.7875

Abstract

Poverty is a way of entry for the new century of colonialism. Future generations should be able to fight for this nation's wealth. The education of entrepreneurship is a way to reduce poverty; it is an education concept encouraging students to be creative and innovative in doing something. The pattern of such education requires learners to be productive. Entrepreneurship education is educational framework that directs learners to be quick in understanding and probing the economic and social needs of the surrounding community. Government should be willing to provide sufficient funds so that the process of entrepreneurship education can run smoothly.Even the community should be more active and intense in monitoring the development of entrepreneurial education if they want the progress of their nation, not only being a  nation of coolie by sending migrant workers abroad, mostly of them  are maid workers. This country is rich in natural resources, were it supported by resources having a high entrepreneurial spirit it would become a prosperous state so that by itself poverty would be far reduced. Poverty will evaporate into the history and transform to be memories that only can be remembered in museums.
PENGARUH FIRM SIZE TERHADAP HUBUNGAN INTELLECTUAL CAPITAL DENGAN KINERJA PERUSAHAAN (Studi Empiris pada Perusahaan yang Terdaftar di BEI 2001-2010) Muhammad Al Amin
Optimum: Jurnal Ekonomi dan Pembangunan Vol 1, No 2 (2011)
Publisher : Universitas Ahmad Dahlan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (366.766 KB) | DOI: 10.12928/optimum.v1i2.7854

Abstract

This study aims to test empirically the influence of firm size and intellectual capital on corporate performance. Intellectual Capital is comprised of (consists of) intellectual materials (knowledge, information, property intellectual capital, experience) that can be used to create wealth. This construct is believed to play an important role in increasing corporate value and financial performance. Based on the sampling method with the method of purposive sampling with the period 2001-2010 study obtained a sample of 17 companies and data obtained as many as 170 data Ganti jadi A purposive sampling technique within period 2001-2010 resulted in sample of 17 companies and 170 data. Hypothesis testing is done using multiple linear regression analysis. The results suggest that intellectual capital has a positive effect on corporate performance, but when diinteraksikan with firm size effect of the variable will be negative. Ganti jadi: Having tested by multiple regression analysis, the findings reveal that intellectual capital has a positive effect on corporate performance. However, this effect turns to be negative when it interacts with firm size.

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