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AN EMPIRICAL EXAMINATION OF THE DIVIDEND INFORMATION CONTENTS IN THE BALANCE SHEET: A Signaling Approach* Sartono, R. Agus; Sri Asih, Anna Maria
Gadjah Mada International Journal of Business Vol 4, No 3 (2002): September-December
Publisher : Master of Management, Faculty of Economics and Business, Universitas Gadjah Mada

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (42.385 KB)

Abstract

This study examines whether the changes in the financial statements and dividends can together provide a better information transmittal system to deliver missing private information on the firm using Indonesian firms as the sample. In doing so, this study consider three components in evaluating the dividend signaling theory: the expected content favorableness, the sign of dividend change, and the role of dividend signal. Thefinding shows that in Indonesia, the market reactions to the dividend announcements depend on the role of dividend signals, whether it is confirmatory, clarificatory, or unclear. The other finding shows that this market is more concern to the content expected favorableness rather than to the dividend sign.
Penentuan Faktor Prioritas Penganggaran Partisipatif IKM Andalan Provinsi Kalimantan Barat dengan Metode AHP Susana Evayanti; Niken Siwi Pamungkas; Nur Aini Masruroh; Anna Maria Sri Asih
Seminar Nasional Aplikasi Teknologi Informasi (SNATI) 2018
Publisher : Jurusan Teknik Informatika, Fakultas Teknologi Industri, Universitas Islam Indonesia

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Abstract

Seleksi Open Source Software ERP Yang Sesuai Dengan Karakter UMKM Indonesia Muhammad Zainuddin Fathoni; Bimo Sunarfri Hantono; Anna Maria Sri Asih; Muh. Arif Wibisono
Matrik : Jurnal Manajemen dan Teknik Industri Produksi Vol 22 No 2 (2022)
Publisher : Prodi Teknik Industri Universitas Muhammadiyah Gresik

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30587/matrik.v22i2.3553

Abstract

Kreatifitas dan inovasi dibutuhkan oleh setiap perusahaan dalam menjalankan kegiatan usahanya, setiap proses bisnis perlu dibuat lebih efektif dan efisien agar perusahaan tetap agile terhadap perubahan yang terjadi, salah satunya dengan melakukan integrasi data antar proses bisnis. Pendekatan yang populer untuk pengembangan sistem yang terintegrasi di seluruh perusahaan adalah penerapan sistem enterprise resource planning (ERP). Inovasi yang dilakukan diharapkan bisa menghasilkan manajemen organisasi yang lebih baik dalam kegiatan bisnis. UMKM merupakan bidang usaha yang memberikan kontribusi yang signifikan dalam memacu pertumbuhan ekonomi di Indonesia dikarenakan UMKM bisa menyerap banyak tenaga kerja. Sebagai bentuk usaha, UMKM juga dituntut untuk melakukan pengembangan di bidang desain dan teknologi. Penerapan ERP di UMKM tentunya perlu mempertimbangkan karakteristik dari UMKM itu sendiri. Saat ini banyak tersedia open source software ERP yang dapat menyesuaikan dengan kondisi UMKM, baik dari segi biaya implementasi sistem maupun infrastruktur IT pendukungnya. Pemilihan three parties ERP yaitu software, implementation partner, dan application service provider perlu dilakukan dengan tepat. Kriteria dari setiap bagian tersebut dapat menjadi pertimbangan bagi UMKM ketika mau mengimplementasikan ERP. Pemilihan yang tepat dari ketiga bagian tersebut dapat membantu kelangsungan kegiatan bisnis UMKM agar lebih efektif dan efisien. Dalam penelitian ini, dilakukan penyusunan kerangka pemilihan software ERP yang sesuai dengan karakter UMKM. Alat pendukung yang bisa digunakan untuk membuat keputusan adalah Analytic Hierarchy Process (AHP), yaitu alat yang digunakan untuk melakukan proses seleksi. Terdapat 18 kriteria yang bisa dijadikan variabel keputusan dan 5 alternatif pilihan open source ERP.
AN EMPIRICAL EXAMINATION OF THE DIVIDEND INFORMATION CONTENTS IN THE BALANCE SHEET: A Signaling Approach* R. Agus Sartono; Anna Maria Sri Asih
Gadjah Mada International Journal of Business Vol 4, No 3 (2002): September-December
Publisher : Master in Management, Faculty of Economics and Business, Universitas Gadjah Mada

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (42.385 KB) | DOI: 10.22146/gamaijb.5387

Abstract

This study examines whether the changes in the financial statements and dividends can together provide a better information transmittal system to deliver missing private information on the firm using Indonesian firms as the sample. In doing so, this study consider three components in evaluating the dividend signaling theory: the expected content favorableness, the sign of dividend change, and the role of dividend signal. Thefinding shows that in Indonesia, the market reactions to the dividend announcements depend on the role of dividend signals, whether it is confirmatory, clarificatory, or unclear. The other finding shows that this market is more concern to the content expected favorableness rather than to the dividend sign.
SIMULASI ALIRAN PASIEN RAWAT INAP UNTUK MENGURANGI BOTTLENECK Thomas Sonny Soegiharto dan Anna Maria Sri Asih
Jurnal Teknosains Vol 4, No 1 (2014): December
Publisher : Universitas Gadjah Mada

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22146/teknosains.6051

Abstract

Bottleneck is possible to occur in a system like hospital, especially in admission and discharge of inpatientprocesses. It can have impact on increasing waiting time and delayed time. Some alternatives were proposed toreduce them, i.e. shift scheduling and human resource allocation. This research modelled real system accompaniedby two scenarios: the first scenario was conducted by balancing human resource utility without altering numberof employees, whereas the second scenario considered possibility of changing number of employees. The resultsshowed that both scenarios produced reduction of waiting time and delayed time. The first scenario is more feasiblecompared to the second as no hiring or firing employees occurred, resulting in waiting time reduction of 110.6minutes (15%) and decrease in delayed time by 184 minutes (15.9%). The reduction of waiting time and delayedtime is higher in scenario 2, which are 423.6 minutes (57%) and 281 minutes (24%), respectively. However, theremust be 4 additional employees hired in pharmacy applied in scenario 2.
SIMULASI ALIRAN PASIEN RAWAT INAP UNTUK MENGURANGI BOTTLENECK Thomas Sonny Soegiharto; Anna Maria Sri Asih
Jurnal Teknosains Vol 5, No 1 (2015): December
Publisher : Universitas Gadjah Mada

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22146/teknosains.26855

Abstract

Bottleneck is possible to occur in a system like hospital, especially in admission and discharge of inpatient processes. It can have impact on increasing waiting time and delayed time. Some alternatives were proposed to reduce them, i.e. shift scheduling and human resource allocation. This research modelled real system accompanied by two scenarios: the first scenario was conducted by balancing human resource utility without altering number of employees, whereas the second scenario considered possibility of changing number of employees. The results showed that both scenarios produced reduction of waiting time and delayed time. The first scenario is more feasible compared to the second as no hiring or firing employees occurred, resulting in waiting time reduction of 110.6 minutes (15%) and decrease in delayed time by 184 minutes (15.9%). The reduction of waiting time and delayed time is higher in scenario 2, which are 423.6 minutes (57%) and 281 minutes (24%), respectively. However, there must be 4 additional employees hired in pharmacy applied in scenario 2.
SIMULASI ANTRIAN UNTUK APPOINTMENT SCHEDULING PADA SISTEM PELAYANANKESEHATAN (STUDI KASUS POLIKLINIK PENYAKIT DALAM) Diyah Pramita Sari; Anna Maria Sri Asih
Jurnal Teknosains Vol 5, No 1 (2015): December
Publisher : Universitas Gadjah Mada

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22146/teknosains.26857

Abstract

Hospital as a health institution must be able to give good services for its stakeholders, especially patients. However, patients often have to wait for quite a long time in queues before service. A study case in an internal medicine polyclinic in a large scale hospital in Yogyakartashowed that for around 60 patients in a day, they have to stay in queues for more than one hour averagely. This observation occurred when appointment scheduling was used, i.e. patient must make an appointment for the service time. This research evaluated some scenarios that can reduce the waiting time in this system. Results showed that patient’s arrival was recommended to be schedulled every 15 minutes with adjustment on the number of operating server. This recommendation can reduce patient’s waiting time by 28-50% by taking into account the presence of the late doctors.
Kesiapan Teknologi, Kelayakan Ekonomi dan Administrasi IKM Mainan di Yogyakarta Joni Setiawan; Alva Edy Tontowi; Anna Maria Sri Asih
Dinamika Kerajinan dan Batik: Majalah Ilmiah Vol 32, No 2 (2015): Dinamika Kerajinan dan Batik
Publisher : Balai Besar Kerajinan dan Batik

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22322/dkb.v32i2.1363

Abstract

ABSTRAKMainan anak mempunyai pangsa pasar yang besar, dengan populasi anak usia  sampai 14 tahun sebesar 28,7 % dari proyeksi penduduk Indonesia tahun 2015 mencapai 73,2 juta jiwa. Dalam berbagai penelitian menunjukkan baik mainan lokal maupun impor terdapat hal-hal yang mengancam kesehatan dan keselamatan anak. Sehingga pemerintah menerbitkan Permenperin No 24 Tahun 2013 tentang pemberlakuan wajib SNI Mainan. Penelitian ini bertujuan untuk menilai profil IKM mainan di Yogyakarta. Penilaian melalui 3 pendekatan yaitu kesiapan teknologi dianalisis menggunakan metode teknometrik, kelayakan ekonomi diperhitungkan dengan analisis benefit to cost ratio dan kesiapan adminsitrasi. Hasil yang didapatkan menunjukkan bahwa jumlah  IKM di Yogyakarta yang memenuhi persyaratan ijin industri sebesar 44,4%, persyaratan merek sebesar 22,2% dan kombinasi keduanya sebesar 16,7% dari total IKM. Untuk kesiapan teknologi 16,7% IKM mempunyai TCC kurang dari 0,3 (teknologi tradisional), 77,8% IKM mempunyai TCC antara 0,3 hingga 0,7 (teknologi semi modern) dan 5,5% IKM mempunyai TCC lebih dari 0,7 (teknologi modern). Kelayakan ekonomi persentase IKM yang memenuhi kelayakan ekonomi sebesar 61%. Sehingga dapat disimpulkan bahwa IKM di DIY siap secara teknologi dan ekonomi, namun belum siap secara administrasi. Kata Kunci: SNI, mainan, IKM, sertifikasi, teknometrik ABSTRACTThe toys have a large market share, with a population of children aged up to 14 years 28.7% of the projected population of Indonesia in 2015 reached 73.2 million people. On various studies indicate both local and imported toys are threatening the health and safety of children. So the government published Permenperin No. 24/2013 concerning the implementation of mandatory Indonesian National Standard (SNI) for Toys. This study aims to assess the readiness of SMIs toys in Yogyakarta. Readiness assessment through three approaches are, readiness of technology using technometric, the calculated economic feasibility analysis of benefit to cost ratio and administration assessed. The results obtained showed that the number of SMIs in Yogyakarta which meet the requirements of industry license by 50 %, brand requirements by 22,2% and the combination of 16.7% of the total SMI. For technology readiness 16.7% of SMIs have TCC less than 0.3 (traditional technologies), 77.8% of SMIs have a TCC between 0.3 to 0.7 (semi modern technology) and 5.5% of SMIs have TCC is more than 0.7 (modern technology). Economic feasibility percentage of SMIs that meet the economic feasibility of 61%. It can be concluded that SMIs in DIY are technologically and economically ready, but not administratively.  Keywords: SNI, toys, SMIs, technometric, sertification
Pemetaan Limbah Kerajinan dan Industri Kecil Menengah Berbasis Eco-Industrial Park Menuju Kawasan Zero Waste di Kabupaten Sukoharjo Fery Wisnu Saputro; Arif Kusumawanto; Anna Maria Sri Asih
Dinamika Kerajinan dan Batik: Majalah Ilmiah Vol 32, No 2 (2015): Dinamika Kerajinan dan Batik
Publisher : Balai Besar Kerajinan dan Batik

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22322/dkb.v32i2.1364

Abstract

ABSTRAKPenelitian ini mengenai pengelolaan limbah industri kecil menengah di Kabupaten Sukoharjo yang mengintegrasikan antar IKM. Tujuan dari penelitian ini adalah untuk mengetahui potensi limbah IKM di Kabupaten Sukoharjo agar dapat meningkatkan kesejahteraan IKM secara ekonomi dan lingkungan dan untuk mengetahui apakah konsep eco-industrial park (EIP) bisa diterapkan pada IKM di Kabupaten Sukoharjo. Hasil dari penelitian ini adalah dengan merancang konsep zero waste dari limbah masing-masing IKM dengan cara mendaur ulang dan/atau menggunakan kembali limbah yang dihasilkan, kemudian memetakan pengelolaan limbah IKM dalam sistem EIP realistis dan EIP menuju ideal sehingga menjadi kawasan industri yang  zero waste. Pemanfaatan limbah IKM dengan konsep sistem EIP realistis mampu memperoleh penghematan sebesar  Rp172.176.360,- per bulan dan peningkatan keuntungan sebesar Rp79.705.000,- per bulan dengan BCR sebesar 2,15. Sedangkan pemanfaatan potensi limbah IKM dengan konsep sistem EIP menuju ideal mampu memperoleh penghematan sebesar  Rp166.447.860,- per bulan dan peningkatan keuntungan sebesar Rp 66.409.100,- per bulan dengan peningkatan investasi sebesar Rp2.289.182.500,- dengan nilai BCR sebesar 1,89. Hasil analisis dampak lingkungan dari sistem EIP realistis dan sistem EIP menuju ideal adalah memiliki dampak positif terhadap lingkungan. Hasil analisis gap menunjukkan bahwa konsep (EIP) bisa diterapkan pada IKM di Kabupaten Sukoharjo.                       Kata kunci: IKM, limbah, EIP, zero waste ABSTRACTThis research is about Small Medium Industry (SMI) waste management which integrate SMIs in Sukoharjo. The aim of this study is to determine the potential of the SMI waste in order to improve the welfare of SMIs in Sukoharjo economically and environmentally, and to determine whether the concept of eco-industrial park (EIP) can be applied to SMIs in Sukoharjo. Results from this research is that with design the concept of zero waste from each IKM waste by recycling and / or reuse of waste produced, then mapping the SMI waste management to realistic EIP system and EIP towards the ideal system thus becoming a zero waste industrial region.  SMIs waste utilization with realistic EIP system capable of obtaining savings of Rp172.176.360, - per month and an increase in profit of Rp79.705.000, - per month with BCR of 2.15. While the concept of EIP towards the ideal system capable of obtaining savings of Rp166.447.860, - per month and an increase in profit of Rp 66.409.100, - per month with an increase in investment of Rp2,289,182,500,- with BCR of 1.89. Results of analysis of the environmental impact of EIP realistic system and EIP towards the ideal system is to have a positive impact to the environment. Results of the analysis gap shows that concept of EIP can be applied to SMIs in Sukoharjo. Keywords: SMI, waste, EIP, zero waste
Waste Bank Program for Households as A Means of Processing Inorganic Waste Anna Maria Sri Asih; Fitri Trapsilawati; Bertha Maya Sopha; Nur Mayke Eka Normasari
Jurnal Pengabdian kepada Masyarakat (Indonesian Journal of Community Engagement) Vol 8, No 4 (2022)
Publisher : Direktorat Pengabdian kepada Masyarakat Universitas Gadjah Mada

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22146/jpkm.73409

Abstract

Waste management is crucial in the present day, particularly due to the increase in trash production caused by population growth. To address this issue, the government has implemented the Waste Bank Program, which aims to reduce the amount of waste stored at disposal sites. This program has had a significant impact on the management of household waste, which makes up the majority of all waste generated in Indonesia. Despite its importance, participation in the Waste Bank program is low in many communities. To address this issue, a community activity was organized in Sleman, Yogyakarta Special Region to promote and implement the Waste Bank program in one of the 44-family Neighborhood Units. The focus of this activity was the management of inorganic trash. During the six-month period from April to October 2021, the Waste Bank program had a significant increase in participation, with the percentage of community members taking part rising from 27% to 60%. As a result of these efforts, a total of 1,084 kg of inorganic trash was collected. This waste was primarily composed of paper, followed by plastic, various other materials such as iron, aluminum, and used cooking oil, and a smaller amount of glass. The report summarizes the steps taken, challenges encountered, and potential solutions implemented during the initiation of the Waste Bank program. Additionally, the community was able to save 16% of the revenue generated from the collected trash through monthly environmental fees. These findings provide valuable insight into the current state of waste generation and the community’s situation, which can inform future efforts to reduce waste.