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[DAMPAK KULIAH KEWIRAUSAHAAN TERHADAP SIKAP DAN MOTIVASI MAHASISWA DALAM BERWIRAUSAHA ]]>
<![CDATA[Fitriani, Dyah]]>
<![CDATA[ Optimum: Jurnal Ekonomi dan Pembangunan Vol 4, No 1 (2014) ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis Universitas Ahmad Dahlan ]]>
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<![CDATA[This study analyze the effect of studentsâ perceptions to the attitudes and motivations to become entrepreneurs. In addition, this study also analyze the infl uence of the advantages of entrepreneurship and entrepreneurial barriers to student interest in entrepreneurship. The sample was students who have taken courses in Entrepreneurship Management Department. The sampling technique used was purposive random sampling. Partial least square (PLS) used to analyze data.The results of this study were 1) there is a signifi cant effect between perception and benefi ts of entrepreneurship to entrepreneurship motivation, 2) there is no signifi cant effect between studentsâ perceptions of the attitudes to entrepreneurship, 3) there is no signifi cant effect between entrepreneurship constraints on entrepreneurship motivation, and 4) there is a signifi cant effect between motivation towards entrepreneurship attitude.]]>
<![CDATA[DETERMINAN STRATEGIC PARTNER SUMBER DAYA MANUSIA PADA PEGAWAI KANTOR PELAYANAN PAJAK PRATAMA MAGELANG ]]>
<![CDATA[Risnawati, Kesi]]>;
<![CDATA[Hidayati, lukluk atul]]>
<![CDATA[ Optimum: Jurnal Ekonomi dan Pembangunan Vol 4, No 1 (2014) ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis Universitas Ahmad Dahlan ]]>
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DOI: 10.12928/optimum.v4i1.7828
<![CDATA[This research aims to analyze whether the infl uence of knowledge management, strategic planning and organizational culture on strategic HR partner in Tax offi cer Pratama Magelang either simultaneously or partially. The method used was purposive sampling, with 50 respondents. The analytical tool used is multiple linier regression. The result shows that there is a signifi cant effect simultaneously or jointly of knowledge management, strategic planning, and organizational culture on strategic partner. The effect of 59.9% while the remaining 40,1% is infl uenced by other variables that they are not examined. Strategic planning is a variable that has the most dominant infl uence on HR strategic partner.]]>
<![CDATA[ANALISIS PENGARUH KONDISI KEUANGAN DAN UKURAN PERUSAHAAN TERHADAP BUSINESS RISK (STUDI KASUS PADA PERUSAHAAN PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA) ]]>
<![CDATA[Prasetyo, Hendro Adi]]>;
<![CDATA[Triyono, Triyono]]>
<![CDATA[ Optimum: Jurnal Ekonomi dan Pembangunan Vol 4, No 1 (2014) ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis Universitas Ahmad Dahlan ]]>
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DOI: 10.12928/optimum.v4i1.7801
<![CDATA[Bank is a fi rm which collects funds from society in the deposit term and spread it in the credit term and or in the other tems to increase the standard living of society. Therefore, it is urgent to get peopleâs credibility, because the activities of the bank rely on that. The aim of this research is to analyse the fi nancial condition effect in proxcy with capital adequacy ratio (CAR), non performing loan (NPL), loan to deposit ratio (LDR), net interest margin (NIM), and fi rm size toward business risk measured by deviation standart from return on asset (ROA). The methods of this research are double regression analisys, proper model test, classic assumptions test, and hypothesis test. The source of data used in this research are the banks in Indonesia Stock Exchange registered in 2008-2012. The data are chosen by using purposive sampling method which bank reports the annual report and Indonesian Capital Market Directory (ICMD) . From those criteria, this research gets 111 banks. The result shows that capital adequacy ratio (CAR), non performing loan (NPL), and net interest margin (NIM) have the signifi cant infl uences toward business risk. While loan to deposit ratio (LDR) and fi rm size have no signifi cant infl uences to business risk.]]>
<![CDATA[THE INFLUENCE OF INDEPENDENCE, COMPETENCE, BEHAVIORAL ETHICS AND EXPERIENCES OF AUDITOR FOR AUDIT QUALITY ]]>
<![CDATA[Darmastuti, Lina Trianita]]>;
<![CDATA[Handoyo, Sigit]]>
<![CDATA[ Optimum: Jurnal Ekonomi dan Pembangunan Vol 4, No 1 (2014) ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis Universitas Ahmad Dahlan ]]>
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DOI: 10.12928/optimum.v4i1.7806
<![CDATA[Penelitian ini berjudul âThe Infl uence of Independence, Competence, Behavioral Ethics and Experiences of Auditor for Audit Qualityâ. Tujuan dari penelitian ini adalah untuk mengetahui faktor-faktor yaitu independensi, kompetensi, etika perilaku dan pengalaman auditor terhadap kualitas audit. Data penelitian ini dikumpulkan dengan menggunakan kuesioner. Populasi dalam penelitian ini adalah auditor yang bekerja di Kantor Akuntan Publik (KAP) di Yogyakarta. Kemudian, analisis data dilakukan dengan menggunakan analisis regresi berganda. Pengujian hipotesis adalah untuk menentukan apakah ada hubungan positif dan signifi kan antara variabel dependen dan independen. Hasil pengujian hipotesis menunjukkan bahwa keempat variabel bebas memiliki pengaruh positif dan signifi kan terhadap kualitas suatu hasil audit.]]>
<![CDATA[KAJIAN EKONOMI POLITIK BANTUAN MODAL MASYARAKAT MISKIN STUDI KASUS KEBIJAKAN BANTUAN DANA PELAKU USAHA MIKRO (UKM) DI KABUPATEN BANTUL ]]>
<![CDATA[Riawanti, Wahyu]]>
<![CDATA[ Optimum: Jurnal Ekonomi dan Pembangunan Vol 4, No 1 (2014) ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis Universitas Ahmad Dahlan ]]>
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DOI: 10.12928/optimum.v4i1.7793
<![CDATA[Small and Medium Enterprises (SME) is the main sector to prevent developing countries from collapse during the economy crises. Meanwhile in Indonesia, not many policies in SME seem to stand in the right place in helping the SME actors especially the mikro business people. This research aimed to study about the implementation of government aid program in two sub-district in Bantul and how the micro business people perspective about those program. Using triangulation of qualitative and quantitative methods, this research tried to combine those insight and fi ndings from the two different data sources. Result in early qualitative research of study has shown two main reasons of government aid program implementation characters: (a) inefective program caused by beureucrate and (b) distrust of community. The following quantitative research was organised to confi rm and emphasize the indicators. Data of questionnaire confi rmed that distrust of people came from the ineffi cient beaurocrate. It also emerged the fact about complexity of program came from the jealousy between benefi ciaries has made the programs less efective.]]>
<![CDATA[PENGARUH PENGENDALIAN INTERNAL TERHADAP PENCEGAHAN FRAUD MELALUI AKUNTABILITAS PUBLIK SEBAGAI VARIABEL INTERVENING ]]>
<![CDATA[Purwantini, Annisa Hakim]]>;
<![CDATA[Khikmah, Siti Noor]]>
<![CDATA[ Optimum: Jurnal Ekonomi dan Pembangunan Vol 4, No 1 (2014) ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis Universitas Ahmad Dahlan ]]>
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DOI: 10.12928/optimum.v4i1.7816
<![CDATA[This research is aimed to investigate whether internal control have signifi cant effect to fraud prevention using public accountability as intervening variabel. The data in this research is the primary data, which obtained by distributing questionnaires directly to respondents, Inspectorate auditors of the city as ex-Kedu residency. Amount of sampel is 59 Inspectorate auditors that be selected by using purposive sampling method. Hypothesis testing was done by path analysis. This research shows that internal control signifi cantly affect to public accountability and fraud prevention. Using path analysis found that internal control can directly infl uence to fraud prevention and also have indirectly affect from internal control to public accountability (as intervening) and to fraud prevention. The value of R2 public accountability is 56.9%, it means that public accountability level is explained by the variable of internal control 56.9%, while the other 43.1% is explained by other variables. However, the value of R2 fraud prevention is 75.8%, it means that fraud prevention level is explained by the variable of internal control 75.8%, while the other 24.2% is explained by variables excluded from the model.]]>
<![CDATA[ANALISIS PENGARUH PEMBERDAYAAN KARYAWAN TERHADAP KEPUASAN KERJA DI PT SDV LOGISTIC ]]>
<![CDATA[Hermawan, Francisca]]>;
<![CDATA[Candra, Eric]]>
<![CDATA[ Optimum: Jurnal Ekonomi dan Pembangunan Vol 4, No 1 (2014) ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis Universitas Ahmad Dahlan ]]>
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DOI: 10.12928/optimum.v4i1.7798
<![CDATA[Human resource development, knowledge and technology hold an important role in reaching company goal, therefore employee empowerment to perform well needs to be maximally implemented. This research is made to fi nd out if there is any signifi cant impact between employee empowerment and job satisfaction at PT SDV logistic. There are 3 variables used in this empowerment: meaning, self-determination, and impact. Datas used in this research are premier datas with questionnaires and secondary datas obtained from the company. Population in this research is all PT SDV Logistic employees and number of sampling used is 50 respondents, using convenience sampling method. Research result shows that employee empowerment has simultaneous impact to job satisfaction, but partially has no impact on job satisfaction.]]>
<![CDATA[KETERLIBATAN PEREMPUAN DALAM AKTIFITAS EKONOMI HIJAU (STUDI KASUS DI WATES KOTA MAGELANG) ]]>
<![CDATA[Sukarniati, Lestari]]>
<![CDATA[ Optimum: Jurnal Ekonomi dan Pembangunan Vol 4, No 1 (2014) ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis Universitas Ahmad Dahlan ]]>
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DOI: 10.12928/optimum.v4i1.7821
<![CDATA[Economic development should be done in conjunction with the improvement of the quality of the environment and reduce pollution so that poverty, malnutrition, and lack of access to clean water and food shortages can be overcome. Application of the principles of green economy is essential for creating sustainable development, but a lot of things faced by many countries to create the conditions. Defi ned as the green economy âas an economic environment that Achieves low carbon emissions , resource effi ciency and at the same time is socially inclusiveâ the study, entitled the involvement of women in economic activity green aims to look at the relationship between the environment and an understanding of the educational level of womenâs involvement in economic activity towards the green. The data used is primary data from 33 housewives. The results showed no correlation between environmental understanding and education with involve in green economic activities.]]>
<![CDATA[PENGARUH TEKNOLOGI INFORMASI TERHADAP KINERJA INDIVIDUAL: COMPUTER ANXIETY SEBAGAI VARIABEL MODERATING (STUDI PADA BPR KOTA LAMPUNG) ]]>
<![CDATA[Waspodo, Lego]]>
<![CDATA[ Optimum: Jurnal Ekonomi dan Pembangunan Vol 4, No 1 (2014) ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis Universitas Ahmad Dahlan ]]>
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DOI: 10.12928/optimum.v4i1.7811
<![CDATA[This research is based on the importance of information system technology to the individuals performance, which is moderated with Computer Anxiety. It was used the population Manager of Bank Perkreditan Rakyat (BPR) in Lampung. The infl uence of nformation system technology to the individuals performance was analyzed by using original least square regression, and the infl uence of the moderated variable (Computer Anxiety) to offi cers performance were analyzed by using Moderated Regression Analysis (MRA). The result receives both of the hypothesis.]]>
<![CDATA[PENGARUH PENGENDALIAN INTERNAL TERHADAP PENCEGAHAN FRAUD MELALUI AKUNTABILITAS PUBLIK SEBAGAI VARIABEL INTERVENING ]]>
<![CDATA[Annisa Hakim Purwantini]]>;
<![CDATA[Siti Noor Khikmah]]>
<![CDATA[ Optimum: Jurnal Ekonomi dan Pembangunan Vol 4, No 1 (2014) ]]>
Publisher : <![CDATA[Universitas Ahmad Dahlan ]]>
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DOI: 10.12928/optimum.v4i1.7816
<![CDATA[This research is aimed to investigate whether internal control have signifi cant effect to fraud prevention using public accountability as intervening variabel. The data in this research is the primary data, which obtained by distributing questionnaires directly to respondents, Inspectorate auditors of the city as ex-Kedu residency. Amount of sampel is 59 Inspectorate auditors that be selected by using purposive sampling method. Hypothesis testing was done by path analysis. This research shows that internal control signifi cantly affect to public accountability and fraud prevention. Using path analysis found that internal control can directly infl uence to fraud prevention and also have indirectly affect from internal control to public accountability (as intervening) and to fraud prevention. The value of R2 public accountability is 56.9%, it means that public accountability level is explained by the variable of internal control 56.9%, while the other 43.1% is explained by other variables. However, the value of R2 fraud prevention is 75.8%, it means that fraud prevention level is explained by the variable of internal control 75.8%, while the other 24.2% is explained by variables excluded from the model.]]>
