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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 298 Documents
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PERKEMBANGAN INFRASTRUKTUR DAN PERUBAHAN HIRARKI KOTA (STUDI KASUS KABUPATEN/KOTA DI JAWA TENGAH BERDASAR TAHUN SENSUS PENDUDUK 1990, 2000, 2010) Shandy Jannifer Matitaputty; Anita Primadani
Optimum: Jurnal Ekonomi dan Pembangunan Vol 7, No 1 (2017)
Publisher : Universitas Ahmad Dahlan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (425.338 KB) | DOI: 10.12928/optimum.v7i1.7903

Abstract

The population growth of a region and its adjacent areas will create new needs. These needs are created by the advancement of culture and the increasing complexity of population activity. The emerging needs give rise to the consequent increase in infrastructure provision. The availability of adequate municipal infrastructure is believed to be one of the factors driving the city’s development as reflected in the hierarchy of the city.Central Java province has 35 districts adjacent and interact with each other.Each of these districts has a population that changes with time. City residents are considered as a society that has high economic activity that will spur revenue growth region.The development of urban infrastructure is likely to result in the development of the urban population which ultimately increases the hierarchy of the city. This study intends to see whether infrastructure developments in districts in Central Java will result in an increase in urban population in the region which further impacts on changes in the hierarchy of cities. The results show that population growth has resultedin increased population activity, transportation and technology systems along with the times. In the long run, this leads to a change of urban hierarchy. This is also because the adjacent districts will be connected and infl uenced. Changes in the hierarchy of cities that occurred in the years 1990-2010 in the district in Central Java province showed that the highest hierarchy position occupied by Semarang City. This is driven by the rapid development of infrastructure and technology in Semarang City. The rapiddevelopment of infrastructure and technology of Semarang City become a big enough attraction for residents of the surrounding area to move to Semarang City
PROSPEK IMPLEMENTASI SAK ETAP BERBASIS KUALITAS LAPORAN KEUANGAN UMKM Barkah Susanto; Nur Laila Yuliani
Optimum: Jurnal Ekonomi dan Pembangunan Vol 5, No 1 (2015)
Publisher : Universitas Ahmad Dahlan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (125.056 KB) | DOI: 10.12928/optimum.v5i1.7796

Abstract

The purpose of this study is to evidence the factors that influence the perception of the importance of entrepreneurs related to accounting and financial reporting efforts and understanding SME entrepreneurs as well as proving the influence of the quality of financial reports to the growing number of bank credit received by SMEs in the City and County of ex-Kedu residency. Plan activities will include sampling with purposive sampling, data collection, and then tested by regression analysis testing tool. The results of the data analysis can be concluded that the respondent SMEs in this study have the perception that the accounting and financial reporting is important in the growth and development of its business. Latest education has positive influence on the perception of respondents about the importance of entrepreneurs financial reporting, whereas educational background, gender, and longstanding business has no effect on the perception of entrepreneurs about the importance of financial reporting. Quality of the SME financial statements affect the amount of credit it receives. Entrepreneurs variable information, socialization and last education of the SME entrepreneurs affect the understanding of the content SAK ETAP.
STRATEGI KEKUATAN LOGISTIK UNTUK MENINGKATKAN KINERJA DI SEKTOR INDUSTRI PAKAIAN JADI Rindang Matoati; Rr. Siti Muslikhah; Nisa Zahra; Eka Noviani Azis; Akasyah Palahuddin
Optimum: Jurnal Ekonomi dan Pembangunan Vol 6, No 2 (2016)
Publisher : 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.
DETERMINAN STRATEGIC PARTNER SUMBER DAYA MANUSIA PADA PEGAWAI KANTOR PELAYANAN PAJAK PRATAMA MAGELANG Kesi Risnawati; lukluk atul Hidayati
Optimum: Jurnal Ekonomi dan Pembangunan Vol 4, No 1 (2014)
Publisher : Universitas Ahmad Dahlan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (252.404 KB) | DOI: 10.12928/optimum.v4i1.7828

Abstract

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.
FAKTOR-FAKTOR YANG MEMPENGARUHI PENGGUNAAN LAYANAN MOBILE BANKING Syamsul Hadi; Novi Novi
Optimum: Jurnal Ekonomi dan Pembangunan Vol 5, No 1 (2015)
Publisher : Universitas Ahmad Dahlan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (134.171 KB) | DOI: 10.12928/optimum.v5i1.7840

Abstract

This research objectives is to know the influence of the ease of use, benefits, risks, security and the ease of access to the use of mobile banking. This research took 249 respondents of 265 questionnaires received. Respondents taken by accidental sampling, and analyzed using multiple regression of SPSS 17. This research showed that easiness of operation and usefulness are not significant. Risk, easiness of access and security are significant.
PENGARUH WORK-LIFE BALANCE TERHADAP KINERJA KARYAWAN YANG DIMEDIASI OLEH KOMITMEN AFEKTIF Asima Nurani; Levi Nilawati
Optimum: Jurnal Ekonomi dan Pembangunan Vol 6, No 1 (2016)
Publisher : Universitas Ahmad Dahlan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1618.834 KB) | DOI: 10.12928/optimum.v6i1.7856

Abstract

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

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1618.809 KB) | DOI: 10.12928/optimum.v6i1.7873

Abstract

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.
PERANAN BUDAYA ORGANISASI DAN KOMPETENSI KERJA TERHADAP KINERJA ORGANISASI PADA KOPERASI DI KOTA SEMARANG Bagus Gumelar
Optimum: Jurnal Ekonomi dan Pembangunan Vol 7, No 2 (2017)
Publisher : Universitas Ahmad Dahlan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (501.567 KB) | DOI: 10.12928/optimum.v7i2.7913

Abstract

Penelitian ini menganalisis pengaruh peranan budaya organisasi, kompetensi kerja terhadap kinerja organisasi pada koperasi di kota semarang. Permasalahan dalam penelitian ini adalah adanya penurunan Penurunan laba bersih (SHU) badan hukum koperasi di kota semarang selama kurun waktu tahun 2013 sampai tahun 2014. Penurunan SHU pada tahun 2014 mencapai 28% dari tahun 2013. Kemampuan koperasi dalam memperoleh sisa hasil usaha (SHU) mengakibatkan profitabilitas koperasi di Kota Semarang turun dan turun pula kinerjanya. Penelitian ini berfokus kepada meneliti pengaruh budaya orgainsasi dan kompetensi kerja organisasi terhadap kinerja organisasi. Teknik sampling dalam penelitian ini menggunakan purposive sampling dengan kriteria: koperasi yang memenuhi criteria penilaian berkualitas. Berdasakan purposive sampling diperoleh sampel sejumlah 48 koperasi. Analisis data menggunakan analisis regresi linear berganda digunakan untuk mengetahui hubungan antara variable bebas dengan variabel terikat dari paket software statistik SPSS digunakan dalam pengembangan model dan pengujian hipotesis. Hasil uji hipoteses yang dilakukan terdapat pengaruh yang signifikan dan positif dari variabel budaya organisasi dan kompetensi kerja secara bersama sama terhadap kinerja organisasi koperasi di Kota Semarang baik secara parsial maupun simultan. Secara simultan Hasil penelitian ini menunjukkan nilai F hitung 32,716 dengan nilai signifikansi 0,000. sehingga Ha diterima dan Ho di tolak. Pengaruh budaya organisasi dan kompetensi kerja terhadap kinerja organisasi Koperasi di Kota semarang nilai Adjusted R Square sebesar 0,574, budaya organisasi dan kompetensi kerja berpengaruh secara simultan terhadap kinerja organisasi sebesar 57,4% dan 42,6% lainya di pengaruhi oleh faktor faktor yang lain selain variabel budaya organisasi dan kompetensi kerja. Secara parsial nilai t hitung 2,412 dengan nilai signifikansi 0,020 jauh lebih kecil dari 0,05, sehingga Ha diterima. Variabel kompetensi SDM juga menunjukkan hal yang sama dengan t hitung 3,224 nilai signifikansi 0,002 sehingga menerima Ha. Hasil koefisien determinasi secara parsial, kontribusi dari pengaruh budaya organisasi terhadap kinerja organisasi pada koperasi di Kota Semarang sebesar 11.42%. besarnya pengaruh kompetensi kerja terhadap kinerja organisasi pada koperasi di Kota Semarang sebesar 18,92%.
FAKTOR - FAKTOR YANG MEMPENGARUHI KEBERHASILAN USAHA PENGEPUL SAMPAH DI KOTA YOGYAKARTA Adi Saputra; Surahma Asti Mulasari
Optimum: Jurnal Ekonomi dan Pembangunan Vol 5, No 1 (2015)
Publisher : Universitas Ahmad Dahlan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (78.563 KB) | DOI: 10.12928/optimum.v5i1.7791

Abstract

This was an observational analytical research with a cross-sectional design. The research subjects were 39 rubbish scavengers. A bivariate analysis result showed that there was an influence of a working motivation towards a business success, there was no influence of business experience towards a business success, and there was an influence of an educational level towards a business success. There was an influence of a working motivation towards a business success, no influence of a business experience towards a business success, and there was an influence of an educational level toward a business success.
PENGUNGKAPAN SUKARELA INTELLECTUAL CAPITAL DAN FAKTOR–FAKTOR YANG MEMPENGARUHI Marfuah Marfuah; Sinta Purnawati
Optimum: Jurnal Ekonomi dan Pembangunan Vol 3, No 2 (2013)
Publisher : Universitas Ahmad Dahlan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (322.327 KB) | DOI: 10.12928/optimum.v3i2.7807

Abstract

The purpose of this study was to examine the effect of firm size , profitability, leverage, ownership concentration, independent commissioners, and the firm age on the disclosure of intellectual capital. The study population was all the companies listed on the Indonesia Stock Exchange in 2011. By using purposive sampling method was selected as the study sample 138 companies. Based on multiple regression analysis, the results showed that the variables firm size, firm age, independent commissioners and profitability has a significant positive effect on the disclosure of intellectual capital , while the variable leverage and ownership concentration has no significant effect on the disclosure of intellectual capital. The results of this study indicate that the voluntary disclosure of intellectual capital in the company will increase with the increasing size of the company, the increasing age of the company, the magnitude of the proportion of independent commissioners and the increasing profitability of the company.

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