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INDONESIA
Jurnal Fakultas Ekonomi : OPTIMAL
Published by Universitas Islam 45 Bekasi
ISSN : 19782586     EISSN : 25974823     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
Optimal: Jurnal Ekonomi dan Kewirausahaan adalah jurnal ilmiah yang bertujuan memajukan dan menyebarluaskan ilmu pengetahuan di bidang ekonomi, manajemen, dan kewirausahaan. Artikel yang dimuat berasal dari hasil penelitian adaptasi ilmu dan hasil pemikiran dari perkembangan ilmu yang dimaksud. Jurnal ini ditujukan kepada para pelaku ekonomi, mahasiswa , dan dosen. Jurnal ini terbit setiap dua kali dalam satu tahun. Jurnal ini terbit pertama kali pada tahun 2007 dan mengalami tidak terbit dari tahun 2012-2015. Terbit kembali tahun 2016 hingga sekarang.
Arjuna Subject : -
Articles 211 Documents
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PENDEKATAN METODA A CTIVITY BASED COSTING PADA PERENCANAAN HARGA POKOK PRODUKSI UNTUK MEMPEROLEH KEUNGGULAN BERSAING Sumarsid .
Optimal: Jurnal Ekonomi dan Kewirausahaan Vol 5 No 1 (2011): Vol 5 No 1 (2011): Optimal: Jurnal Ekonomi dan Kewirausahaan
Publisher : Fakultas Ekonomi Universitas Islam 45

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Abstract

Ability to survive of an industry are very determined of ability to maintain the power of competitiveness. One ofpower competitiveness still significant is sale price. To gain the good sale price required efficiency and the accuracy of determination of the cost of good sold. In the determination of the cost of good sold required three of information Le: the cost of raw material, the cost of direct labor and overhead cost of production. Overhead cost is the component of cost it is difficult to control because there are can not be directly connected to cost object One way counting of overhead cost with the Activity Based Costing method. Activity Based Costing method most important with the activities in production process.
INOVASI EFEKTIF: UPAYA MEMPERTAHANKAN DAN MENANGKAP PASAR POTENSIAL Endang Hendrayanti
Optimal: Jurnal Ekonomi dan Kewirausahaan Vol 5 No 1 (2011): Vol 5 No 1 (2011): Optimal: Jurnal Ekonomi dan Kewirausahaan
Publisher : Fakultas Ekonomi Universitas Islam 45

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Abstract

Globalization has become an unavoidable phenomenon in a business world, the world economy is now more open, and the service and goods traffics have already gone through the countries* borderlines. Organizations/companies which can survive must have a very strong competitiveness such as the good human resources, the good technology, good capital, and good innovation. Yet, the creative innovation with a qualified product and suitable to market need will survive, therefore, the success key of the company is, always owns the high creativity, Innovation, marketing ability and technology to survive in the global market
PENGARUH FAKTOR HIGINE DAN PEMUAS PADA MOTIVASI DAN KINERJA: Uji Terhadap Teori Herzberg Joko Pramono
Optimal: Jurnal Ekonomi dan Kewirausahaan Vol 1 No 1 (2007): Optimal : Jurnal Ilmiah Ekonomi Manajemen dan Kewirausahaan
Publisher : Fakultas Ekonomi Universitas Islam 45

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Abstract

Study about motivation is needed for HRM practices that able to motivated employees in work, but motivation theory is much variation so the kind of practices cannot choose precisely. This study tries to investigation Herzberg theory in government officer. The result is rejecting Herzberg theory, although employee’s motivation still has significant influence to performance. Advised for further research to take process theory of motivation if needed to investigation motivation theory especially in government officer
HUBUNGAN MOTIVASI BERPRESTASI DAN DISIPLIN DENGAN KINERJA DOSEN Tuti Sulastri
Optimal: Jurnal Ekonomi dan Kewirausahaan Vol 1 No 1 (2007): Optimal : Jurnal Ilmiah Ekonomi Manajemen dan Kewirausahaan
Publisher : Fakultas Ekonomi Universitas Islam 45

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Abstract

Our research has been done for 3 months with 60 lecturers as the object In the research we want to know the relationship among motivation to achievement, discipline and performance as a lecturer at Universitas Islam 45 (Unisma) Bekasi, With regard to that, the hypothesis of the research is motivation to achievement and discipline has significant correlation to lecturer performance, We use regression test analysis and the result are: a) There is a positive correlation between motivation to achievement and lecturers performance with correlation coefficient y y,l= 0,650, b) There is a positive correlation between discipline and lecturers performance with correlation coefficient yy.2 = 0,615 and c) There is a positive correlation among motivation to achievement, discipline and lecturer performance with correlation coefficient 9? y.1.2 = 0,690L The result of F test with significance rate 0,05 are: a) Motivation to achievement variables influence on lecturers performance 42,25 %, b) Discipline variables influence on lecturer performance 37,82 % and c) Motivation to achievement and discipline variables influence on lecturers performance 47,61 %, Lecturer performance as education staff at Unisma is influenced on motivation to achievement higher than discipline.
PENGUJIAN FAKTOR-FAKTOR YANG MEMPENGARUHI TRUST DAN KOMITMEN DALAM HUBUNGAN ANTARA PEMASOK DAN PERUSAHAAN : Studi Empiris pada Industri Garmen di Indonesia Bujang .
Optimal: Jurnal Ekonomi dan Kewirausahaan Vol 1 No 1 (2007): Optimal : Jurnal Ilmiah Ekonomi Manajemen dan Kewirausahaan
Publisher : Fakultas Ekonomi Universitas Islam 45

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Abstract

This study examine of importance factors that can be used to increase trust and commitment in collaborative relationship between suppliers with enterprise. Those factors are adaptation ability between supplier with enterprise (adaptation), generator a bond relation (bonds), costs that appeared if the bond relation has finish (termination costs), relation values, culture, and ethics (share value), formal and informal communication (communication), opportunistic behavior, satisfaction level that appeared in mutualism relation and cooperative. The data used in this study derived from 77 purchasing managers on garment industry in Indonesia, in which collaborative relationship on this industry is determinant to increasing product quality, indeed, become important factor to success in future. Linier regression analysis has used to test hypothesis this study. The conclusion of this study revealed that the industry try to increase trust and commitment in relation its supplier shall underline by good communi-cation, on time, relevant, and obey to ethics, culture, and values (share value) of the relation. Beside that, both sides shall adaptive to adjust their desire and need, and make mutualism cooperative.
THE CASE OF RURAL COOPERATIVE DEVELOPMENT: LEARNING FROM INDONESIAN 1970 TO 1990 EXPERIENCES Jullisar An-naf
Optimal: Jurnal Ekonomi dan Kewirausahaan Vol 1 No 1 (2007): Optimal : Jurnal Ilmiah Ekonomi Manajemen dan Kewirausahaan
Publisher : Fakultas Ekonomi Universitas Islam 45

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Abstract

Secara ideologis sesuai dengan Pasal 33 UUD 1945, Koperasi diamanatkan sebagai organisasi ekonomi rakyat untuk meningkatkan kesejahteraan rakyat secara keseluruhan. Undang-undang Nomor 12 Tahun 1967 tentang Perkoperasian mewajibkan pemerintah untuk memberikan pembinaan, pengawasan, perlindungan dan fasilitas agar Koperasi dapat menjadi organisasi ekonomi yang mandiri. Dalam realisasinya kewajiban pemerintah terwujud dalam bentuk campur tangan pemerintah., yaitu: terbitnya instruksi-intruksi Presiden; koperasi dipecah menjadi kelompok Koperasi Unit Desa atau KUD (satu-satunya koperasi di pedesaan dengan wilayah kerja Kecamatan dan bersifat multi-usaha) dan kelompok Koperasi Non-KUD. Kritik dan evaluasi kemudian menunjukkan bahwa: 1. Konsep multi-usaha ternyata mengakibatkan konflik antara jenis usaha yang menguntungkan dan merugikan; 2. KUD kehilangan kebebasan dan kemandiriannya; 3. Koperasi menghadapi masalah yang kronis dalam (kurangnya partsipasi anggota, pendapatan usaha yang tidak menentu, kurang percaya diri, kurangnya difahami prinsip-prinsip koperasi, kurangnya rasa memiliki, kurangnya jiwa wirausaha, dan terkonsentrasinya kekuasaan dan pengambilan keputusan pada Pejabat-pejabat Pemerintah; akhirnya 4. KUD menjadi sangat bergantung pada Program-program Pemerintah. Sehubungan dengan reformasi kebijakan dan strategi pengembangan koperasi, disarankan: pertama, deregulasi KUD; kedua reformasi struktur interen KUD; dan ketiga, reaktivasi perencanaan secara terintegrasi dan partisipatif dari skema usaha dan pelayanan KUD. Sebagai prasyarat Instruksi-instruksi Presiden di atas perlu dicabut sehingga koperasi hanya berkerja sesuai dengan undang-undang yang melandasinya saja.
STUDI TENTANG PERISTIWA (EVENTSTUDY): Suatu Panduan Riset Manajemen Keuangan di Pasar Modal Riyanti Setyawasih
Optimal: Jurnal Ekonomi dan Kewirausahaan Vol 1 No 1 (2007): Optimal : Jurnal Ilmiah Ekonomi Manajemen dan Kewirausahaan
Publisher : Fakultas Ekonomi Universitas Islam 45

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Abstract

An event (like corporate action) can or cannot have information content If the event has the information content, hence the investor will react to the information. It is said that the information content will bring positive/negative signal Hereinafter the signal will instruct the investor decision whether it will invest, hold, or will not invest In generalizing a phenomenon, especially to measure the impact of an event toward something (usually toward the shareholder wealth/abnormal return), sometimes it can generate a wrong conclusion if we use common method In order to avoid the above problems, we can use the method of event study. This method can assist to catch the impact of an event that happened in capital market having completely quick and instant characteristics.
PENGUJIAN TECHNOLOGY ACCEPTANCE MODEL (TAM) ATAS APLIKASI INTERNAL SOFTWARE MY QUICK ACCOUNTING SYSTEM (MY QAS) Jurica Lucyanda
Optimal: Jurnal Ekonomi dan Kewirausahaan Vol 1 No 2 (2007): Optimal : Jurnal Ilmiah Ekonomi Manajemen dan Kewirausahaan
Publisher : Fakultas Ekonomi Universitas Islam 45

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Abstract

The purpose of this study is to examine the factors that determine intention of the accounting student to adopt internal software My Quick Accounting System (My QAS) in Economic Faculty of Islamic University “45” BekasL To identify the factors that affect intention to adopt internal software using a research model based on Technology Acceptance Model (TAM), The respondent in this study that only the accounting students who have participated in accounting computer course. This study using the survey method for data collection (personally administrated questionnaires). The results indicate that the accounting: student’s intention to adopt My QAS determine by factors: perceived usefulness, perceived ease of use.
PENGARUH WAKTU DAN JENIS INDUSTRI PADA STRATEGI MANAJEMEN MODAL KERJA: SURVEY PADA INDUSTRI OTOMOTIF, GARMENT DAN MAKANAN DI BURSA EFEK JAKARTA Joko Pramono; Husnul Khatimah
Optimal: Jurnal Ekonomi dan Kewirausahaan Vol 1 No 2 (2007): Optimal : Jurnal Ilmiah Ekonomi Manajemen dan Kewirausahaan
Publisher : Fakultas Ekonomi Universitas Islam 45

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Abstract

Working capital inventories is strategic activity, total of working capital influence by choice of strategic organization. Research founding indicates that working capital ratio depend on industry but not on time and interaction of industries and time. This is suggested that firm must optimized the total working capital
ANALISIS CASHFLOW{ARm KAS) SEBAGAI SUMBER INFORMASI BAGI SERIKAT PEKERJA DI WILAYAH KABUPATEN/KOTA BEKASI Diana Fajarwati
Optimal: Jurnal Ekonomi dan Kewirausahaan Vol 1 No 2 (2007): Optimal : Jurnal Ilmiah Ekonomi Manajemen dan Kewirausahaan
Publisher : Fakultas Ekonomi Universitas Islam 45

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Abstract

Statement of cash flows is the financial statement that provides information about the cash in flows and out flows from operating, investing, and financing activities during an accounting. The informatiom provided in a statement of cash flows, if used with related disclosures and the other financial statements, should help investors, creditors, and other to:l) Assess the enterprise’s ability to generate positive future net cash flows, 2) Assess the enterprise’s ability to meet its obligations, its ability to pay dividends, and its needs for external financing, 3) Assess the reasons for differences between net income and (associated cash receipts and payments, 4) Assess the effects on an enterprise’s financial position of both its cash and noncash investing and financing transaction during a period.

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