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.
Articles
298 Documents
<![CDATA[ROLE OF WAGES, INDUSTRIAL SECTOR AND THE GDP AGAINST JOB OPPORTUNITIES IN NGAWI REGENCY PERIOD 1987 - 2015 ]]>
<![CDATA[Diyan Roffiani Puspitasari]]>;
<![CDATA[Akhmad Daerobi]]>;
<![CDATA[Siti Aisyah]]>
<![CDATA[ Optimum: Jurnal Ekonomi dan Pembangunan Vol 7, No 1 (2017) ]]>
Publisher : <![CDATA[Universitas Ahmad Dahlan ]]>
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DOI: 10.12928/optimum.v7i1.7904
<![CDATA[This study aimed to analyze the influence of the regional minimum wage, the number of industrial and Gross Domestic Product (GDP) on employment in Ngawi year period 1987-2015. This research is explanatory because it is used in testing hypotheses.The unit of analysis in this study is data on the regional minimum wage, the number of industrial and Gross Domestic Product (GDP) and employment opportunities in Ngawi-year period from 1987 to 2015 were obtained from the Central Statistics Agency of East Java Province. Data were analyzed using Error Correction Model (ECM). The study found that: regional minimum wage, the number of industrial and Gross Regional Domestic Product (GRDP) a positive role in promoting employment in Ngawi-year period 1987-2015]]>
<![CDATA[PENGARUH PENGADOPSIAN INTERNATIONAL FINANCIAL REPORTING STANDARDS (IFRS) TERHADAP MANAJEMEN LABA ]]>
<![CDATA[Sri Ayem]]>;
<![CDATA[Umi Wahidah]]>
<![CDATA[ Optimum: Jurnal Ekonomi dan Pembangunan Vol 8, No 1 (2018) ]]>
Publisher : <![CDATA[Universitas Ahmad Dahlan ]]>
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DOI: 10.12928/optimum.v8i1.8854
<![CDATA[This research aimed to examine the effect of the adoption of International Financial Reporting Standards (IFRS) on eearning management on companies listed in IDX. Earning management that used in this research was discretionary accrual. This research is also use the control variable size, leverage, and return on equity (ROE). This research used populations sector of transport service companies that listed in Indonesia Stock Exchange. The data of this research taken from secondary data that was from the Indonesia Stock Exchange in the form of Indonesian Capital Market Directory (ICMD) and the annual report of the company 2011-2015. The method of collecting sample was purposive sampling technique as many as 75 companies. The method of analysis used in this research is multiple regression analysis. Based on regression testing shows that the adoption of International Financial Reporting Standards (IFRS) have a negative significant effect on earnings management. This indicates that the adoption of IFRS can decrease earnings management practices. ROE control variables also significantly affect the application of IFRS in the practice of earnings management, while control size and leverage variables do not affect the application of IFRS in practice earnings management ]]>
<![CDATA[PELAKSANAAN PENANGGULANGAN KEMISKINAN STUDI PROGRAM NASIONAL PEMBERDAYAAN MASYARAKAT (PNPM) MANDIRI ]]>
<![CDATA[Aryan Torrido]]>
<![CDATA[ Optimum: Jurnal Ekonomi dan Pembangunan Vol 3, No 1 (2013) ]]>
Publisher : <![CDATA[Universitas Ahmad Dahlan ]]>
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DOI: 10.12928/optimum.v3i1.7797
<![CDATA[To reduce poverty rates in Indonesia, the government has introduced a program called PNPM Mandiri since 2007. The program aims to improve the quality of life and employment opportunities for the poor that is based on self-empowerment. The program is expected to be an effective tool to address poverty as is done by and for the community itself. Cooperation between the parties involved (the public, local governments and other interested parties) is critical to its success. As a priority, PNPM Mandiri is being focused on the provision and improvement of social and economic facilities, the provision of micro-loans to start economic activities for the poor, and to improve the ability of the public and local governments with training in business skills, organizational and financial management, as well as the implementation of governance good. So far there are some difficulties encountered during the implementation of programs.]]>
<![CDATA[PENGARUH FAKTOR FUNDAMENTAL DALAM PENENTUAN KEBIJAKAN PEMBAYARAN DIVIDEN PADA PERUSAHAAN PABRIKAN ]]>
<![CDATA[Alia Ariesanti]]>
<![CDATA[ Optimum: Jurnal Ekonomi dan Pembangunan Vol 2, No 2 (2012) ]]>
Publisher : <![CDATA[Universitas Ahmad Dahlan ]]>
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DOI: 10.12928/optimum.v2i2.7813
<![CDATA[The aim of this study is to analyze the effect of liquidity, profitability, solvability, and history of dividend-payment on dividend policy. This study focused on sample manufacturing firms, that shared dividend between 2007-2011 or not shared which listing in Indonesia Stock Exchange. To analyze the relationship, this study used logistic regression because the measurement of dependend variable is binary. This study found an empirical prove that history of dividen-payment impacted on dividend policy. The possibility of dividend-payment by company had history one year ahead dividend-payment greater 64 times than company that not paid. The another independend variables, that is liquidity, profitability, and solvability, not impacted on dividend policy. Signalling devidend theory provided the answer to explain this result study.]]>
<![CDATA[KAJIAN EMPIRIS KEBIJAKAN HUTANG PADA PERUSAHAAN MANUFAKTUR DI BEI ]]>
<![CDATA[Muhammad Fahmi]]>;
<![CDATA[Rahmawati Hanny Yustrianthe]]>
<![CDATA[ Optimum: Jurnal Ekonomi dan Pembangunan Vol 5, No 1 (2015) ]]>
Publisher : <![CDATA[Universitas Ahmad Dahlan ]]>
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DOI: 10.12928/optimum.v5i1.7829
<![CDATA[This study aimed to analyze the factors that affect the debt policy on companies listed in Indonesia Stock Exchange in the year 2011-2013. The sampling technique is done by using purposive sampling. The sample in this study as many as 34 companies listed in Indonesia Stock Exchange. Data analysis began with descriptive statistical test, followed by the normality of the data, the classical assumption test, and regression analysis. The results of this study indicate that partial insider ownership structure, a set of investment opportunity, asset structure, and free cash flow do not affect debt policy. Only the size of the company and partially affecting profitability debt policy. Insider ownership structure, a set of investment opportunity, asset structure, the size of the company, free cash flow and profitability simultaneously affect the debt policy.]]>
<![CDATA[ANALISIS KELAYAKAN RUTE PENERBANGAN JOGJAKARTA-BANJARMASIN-JOGJAKARTA DENGAN PESAWAT B-737 SERI 200 ]]>
<![CDATA[Rahimudin Rahimudin]]>
<![CDATA[ Optimum: Jurnal Ekonomi dan Pembangunan Vol 3, No 2 (2013) ]]>
Publisher : <![CDATA[Universitas Ahmad Dahlan ]]>
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DOI: 10.12928/optimum.v3i2.7841
<![CDATA[Yogyakarta-Banjarmasin-Yogyakarta was very potential route for airlines to select as their planning route selection because of demand of both city has growth significantly. This new route selection becomes very important as research material because it can determine a company's cost advantage in taking the existing market potential. Until now, only Lion Air has established with this route and gets the profit significantly. The aims of this case study was to determine the feasibility of these airlines Yogyakarta-Banjarmasin-Yogyakarta based on analysis of airport operations, demand of passenger in both sectors and also analyze operational costs by using the model of demand of passenger aircraft Yogyakarta-Banjarmasin-Yogyakarta. Passenger demand equation model is determined by analyzing the historical data of passenger demand Yogyakarta-Banjarmasin-Yogyakarta through multiple linear regression method. Equation model was developed to estimate the number of annual passenger demand Yogyakarta-Banjarmasin-Yogyakarta as independent variables and the dependent variable is the total number of passengers in Yogyakarta-Banjarmasin-Yogyakarta, PDRB (Product Domestics Regional Brutto) and also income per capita.]]>
<![CDATA[ANALISIS KEPUASAN DAN LOYALITAS KONSUMEN BERDASARKAN DIMENSI MUTU PELAYANAN ]]>
<![CDATA[Fransisca Hermawan]]>;
<![CDATA[Theresia Dian Widyastuti]]>
<![CDATA[ Optimum: Jurnal Ekonomi dan Pembangunan Vol 5, No 2 (2015) ]]>
Publisher : <![CDATA[Universitas Ahmad Dahlan ]]>
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DOI: 10.12928/optimum.v5i2.7857
<![CDATA[This study was conducted to analyze the factors affecting customer satisfactionand analyze customer satisfaction’s effect on customer loyalty. The customers were beingstudied used the service and repair provided by the motor workshop. Data was collectedby distributing questionnaires to the customers of Motor Workshop “Muas Motor†thatwas located at Kelurahan Gunung Batu, Bogor. This study successfully collected thedata, with purposive sampling technique, and analyzed 200 samples that were used asprimary data. This study used multiple linear regression testing. The data collectedwere processed and analyzed using SPSS version 20. Anova test result showed that allindependent variables simultaneously had a signfi cant effect on the level of customersatisfaction. T test results indicated that Physical Evidence, Empathy, and RelationalMarketing dimensions of customer satisfaction had a signifi cant and positive effect oncustomer satisfaction. While Reliability, Responsiveness, and Assurance dimensions ofcustomer satisfaction did not have a signifi cant effect on customer satisfaction. Thisstudy also showed that customer satisfaction had a signifi cant and positive effect oncustomer loyalty.]]>
<![CDATA[KAUSALITAS UPAH MINIMUM REGIONAL DENGAN LAJU INFLASI DI PROVINSI D.I. YOGYAKARTA ]]>
<![CDATA[Mohammad Khaerul Azis]]>;
<![CDATA[Muhammad Ghafur Wibowo]]>
<![CDATA[ Optimum: Jurnal Ekonomi dan Pembangunan Vol 6, No 2 (2016) ]]>
Publisher : <![CDATA[Universitas Ahmad Dahlan ]]>
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DOI: 10.12928/optimum.v6i2.7874
<![CDATA[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.]]>
<![CDATA[PENGGUNAAN METODE TRESHOLD GARCH DALAM MEMPREDIKSI HARGA SAHAM PT. GUDANG GARAM, Tbk. ]]>
<![CDATA[Henry Winata]]>;
<![CDATA[Yudith Dyah Hapsari]]>
<![CDATA[ Optimum: Jurnal Ekonomi dan Pembangunan Vol 7, No 1 (2017) ]]>
Publisher : <![CDATA[Universitas Ahmad Dahlan ]]>
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DOI: 10.12928/optimum.v7i1.7893
<![CDATA[The cigarette industry in Indonesia continues to advance and evolve, it is supported by high demand by the public. PT. Gudang Garam, Tbk. is one of the companies that are already publicly traded in IDX (Indonesia Stock Exchange). The cigarette company’s stock price tends to go up and make the tobacco companies have good potential in investing. This study uses time series analysis to forecast the stock price of PT. Gudang Garam, Tbk. Historical data is obtained from the stock price www. ï¬ nanceyahoo.com published by the Jakarta Stock Exchange. The results of this study indicate that the daily stock price data of PT. Gudang Garam, Tbk. during the period of 2010-2015 is the data that is contained heteroscedasticity and asymmetric shocks, so that we need the necessary variation model of ARCH / GARCH, Threshold GARCH (TGARCH) to produce accurate forecasting results. Results forecasting models indicate that the model TGARCH (1.1) is quite accurate in forecasting with a mean absolute percentage error of 4%.]]>
<![CDATA[PERUBAHAN PERSEPSI ANGGOTA DPRD DAERAH ISTIMEWA YOGYAKARTA TERKAIT MATERIALITAS PADA PEMBERIAN OPINI OLEH BPK RI ]]>
<![CDATA[Yestias Maharani]]>
<![CDATA[ Optimum: Jurnal Ekonomi dan Pembangunan Vol 7, No 2 (2017) ]]>
Publisher : <![CDATA[Universitas Ahmad Dahlan ]]>
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DOI: 10.12928/optimum.v7i2.7915
<![CDATA[The objective of this research is to assess perceptions of financial statement users toward current opinion issued by Supreme Audit Board (Badan Pemeriksa Keuangan/BPK) and compare how perception of financial statement users toward modified opinion which was created by adding additional information related to materiality, adding a rule in accounting standard to disclose materiality level, involving financial statement users in setting materiality level, and conducting knowledge transfer to financial statement users. This research employed survey methodology using questionnaires. Respondents of the survey were local legislators in Special Region of Yogyakarta (Daerah Istimewa Yogyakarta/DIY). There were 32 questionnaires answered. Data collected from 32 questionnaires were tested using descriptive statistic, validity test, reliability test and Wilcoxon Signed Rank Test. The result showed that financial statements users do not really understand materiality aspect in the issuance of opinion BPK. After they received additional information related to materiality, they acknowledged that they had better understand of information stated in financial statements audited by BPK. In addition, financial statements users thought that they need to be involved in setting materiality levels. They also thought that they need knowledge transfer through training or workshop to improve their understanding of information stated in financial statements audited by BPK.]]>
