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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 125 Documents
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PENGARUH PARTISIPASI PENYUSUNAN ANGGARAN TERHADAP PRESTASI KERJA DAN KEPUASAN KERJA DENGAN JOB RELEVANT INFORMATION SEBAGAI VARIABEL INTERVENING ., Sabaruddinsah
Optimal: Jurnal Ekonomi dan Kewirausahaan Vol 3 No 1 (2009): Optimal : Jurnal Ilmiah Ekonomi Manajemen dan Kewirausahaan
Publisher : Fakultas Ekonomi Universitas Islam 45

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (652.801 KB)

Abstract

The objective of teh study is to examine, job relevant information (JRI) as an intervening variable between budget participation with job performance and job satisfaction on west java municipalitity, JRI as an intervening variable is important in budgeting system due to its predictive power on budget formulation, The sample of this study is all the staff with in charge in buger formulation in west java province institutions, This study used instruments which are developed Milani (1975), Miller (1999), Josep M, Larkin (1990) and Kren (1992), The period of collecting questionnairce is between oktober dan november 2008, This study distributed 255 questionnaires to all municipalitity under west java province. There were 70 questionnaires which returned and due to the feasibility of questionnaire, only 56 questionnaires. Used in further study. This study used path analysis to tes hypotesis. The result of the study supported HI and H2 which is indicated that there is positively significant between budget budget participation with job performance and job satisfaction. The study is also supported H3 and H4 which is indicated that JRI as an intervening variable between budget budget participation with job performance and job satisfaction.
KAJIAN TEORITIS PENTINGNYA STANDAR BAKU MUTU KEUANGAN SEBUAH LEMBAGA Fajarwati, Diana
Optimal: Jurnal Ekonomi dan Kewirausahaan Vol 3 No 1 (2009): Optimal : Jurnal Ilmiah Ekonomi Manajemen dan Kewirausahaan
Publisher : Fakultas Ekonomi Universitas Islam 45

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (460.476 KB)

Abstract

Financial reporting is information that is used as the basis for decision making, therefore the financial statements must be accurate and reliable. The financial statements consist of statements Balance Sheet, profit and loss, and report changes in capital The income statement reports income and expenses, which according to the economic concept of income must be fought is the highest while the lowest-cost rendahnay. Better cost control must implement the standard fee so it can determine the difference from the established standards
IMPLEMENTATION AND MEASUREMENT OF KNOWLEDGE MANAGEMENT (KM) IN INDONESIA Budiyono, Haris
Optimal: Jurnal Ekonomi dan Kewirausahaan Vol 3 No 1 (2009): Optimal : Jurnal Ilmiah Ekonomi Manajemen dan Kewirausahaan
Publisher : Fakultas Ekonomi Universitas Islam 45

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (459.253 KB)

Abstract

Perkembangan implementasi KM (?knowledge management?) di Indonesia bervariasi, situasi itu dapat disimak tingkat perbedaan implementasi KM di perusahaan swasta (baik swasta asing yang beroperasi di pelbagai negara maupun swasta lokal), organisasi publik, dan lembaga pendidikan. Berdasarkan hasil survey yang dilakukan pada akhir Tahun 2007 ternyata adopsi KM di Indonesia lebih banyak diprakarsai oleh perusahaan swasta asing (30-35) terutama ?multi national companies ?, diikuti kemudian oleh swasta lokal (15-20) terutama BUMN, lembaga pendidikan tinggi (15), dan organisasi publik (4-5) terutama pada tingkat pusat dan departemen. Implementasi KM di lingkungan perguruan tinggi (PT) juga masih rendah, walaupun demikian sudah ada kelompok-kelompok akademisi yang berinisiatif untuk melakukan kegiatan promosi KM melalui: seminar/konferensi untuk mengenal dan memahami konsep KM, mengadopsi konsep KM pada materi kuliah/kurikulum, memperkenalkan jenis riset tentang KM kepada mahasiswa, membuat web atau blog tentang KM, membentuk asosiasi KM, dll. Sementara itu implementasi KM di UNISMA juga masih berbentuk insiatif dari kelompok dosen yang berminat pada KM, secara umum saat ini perkembangan implementasi KM di UNISMA, baru memasuki tahapan awal dan advokasi.
WIRAUSAHA MASA DEPAN: ANALISIS KEPRIBADIAN KEWIRAUSAHAAN MAHASISWA BISNIS Sisilia, Kristina
Optimal: Jurnal Ekonomi dan Kewirausahaan Vol 11 No 2 (2017): Optimal: Jurnal Ekonomi dan Kewirausahaan
Publisher : Fakultas Ekonomi Universitas Islam 45

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (359.444 KB) | DOI: 10.33558/optimal.v11i2.747

Abstract

A successful entrepreneur has to get an entrepreneur personality. This personality may encourage someone to make decision about starting their own business. Students who choose to enroll in a business school hope to have sufficient business knowledge to start a new business during or after their graduation. This research analyzes entrepreneurial personality of business students. The personalities are focus on entrepreneurial interest, motivation, and tolerance for ambiguity and risk tolerance using descriptive qualitative method. The results show that business students? characteristics have a very good entrepreneurial interest and motivation in business but their ambiguity and risk tolerance are at moderate level. It means that they dare to start business, make business decisions and activities, and aware of the losing capital and time as the potential risks.
PERAN MENTOR BISNIS BAGI TKI PASCA MIGRASI UNTUK BERWIRAUSAHA Abas, Sayid; Purnomo, Rochmat Aldy
Optimal: Jurnal Ekonomi dan Kewirausahaan Vol 11 No 2 (2017): Optimal: Jurnal Ekonomi dan Kewirausahaan
Publisher : Fakultas Ekonomi Universitas Islam 45

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (461.513 KB) | DOI: 10.33558/optimal.v11i2.748

Abstract

Indonesia has a large population and potential of natural resources which is resulting in problems of human resources, natural resources, and environment. The high number of productive age also brings the problems of employment and unemployment. Moreover, education has not been able to guarantee the employment opportunities. The situation becomes ironic when people go abroad to looking for jobs without a sufficient skill. The researcher tries to give contribution towards the problem by explaining the importance of entrepreneurship. This descriptive research uses a qualitative approach. The sample is the Migrant Workers (TKI)  in Ponorogo Regency who get support from family to work abroad again. The migrant workers work abroad because of the economic needs. The migrant workers who have returned home, prefer to start being an entrepreneur than to work abroad again
PREFERENSI PROFESI WIRAUSAHA BAGI MAHASISWA FAKULTAS EKONOMI UNIVERSITAS ISLAM “45” (UNISMA) BEKASI Pujihastuti, Isti
Optimal: Jurnal Ekonomi dan Kewirausahaan Vol 11 No 2 (2017): Optimal: Jurnal Ekonomi dan Kewirausahaan
Publisher : Fakultas Ekonomi Universitas Islam 45

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (567.342 KB) | DOI: 10.33558/optimal.v11i2.749

Abstract

This research aims to find out the students? preference of entrepreneurial profession. The sample is the Economics Faculty students at 45 University of Bekasi who have finished the entrepreneurship subject. The research uses questionnaire to gather the information from our sample and conduct a quantitative approach to group the students based on the preferences on entrepreneurial and non-entrepreneurial professions. The researcher conducts the discriminant analysis and divides the variables into four, namely personal character, decision-making, cooperation, and work environment. Descriptively, personal character variable shows the highest value (73,33% from 100%) while work environment variable shows the lowest value (50.88% from 100%). The results are: 1) personal character and cooperative variables are significant in classifying students based on their preferences as entrepreneur or non-entrepreneur; 2) work environment and decision-making variables are not significant.
PENINGKATAN MOTIVASI KERJA MELALUI GAYA KEPEMIMPINAN Rizaldi, Arjuna
Optimal: Jurnal Ekonomi dan Kewirausahaan Vol 11 No 2 (2017): Optimal: Jurnal Ekonomi dan Kewirausahaan
Publisher : Fakultas Ekonomi Universitas Islam 45

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (751.992 KB) | DOI: 10.33558/optimal.v11i2.750

Abstract

This research aims to find out the impact of leadership style to employees? motivation. The hypothesis proposed is that the employee?s motivation will improve if the leadership style used is able to fulfill the employee?s expectation. This research is conducted in the railway transport service company of the State-Owned Entities (BUMN) in Bandung. The respondents are the employees of the company. The questionnaires are distributed after doing validity and reliability tests. After that, the questionnaires are analyzed using Rank Spearman Correlation. The descriptive analysis shows that both leadership style and work motivation have a significant correlation.
ANALISIS PENERIMAAN DAN PENGGUNAAN SISTEM INFORMASI AKADEMIK MELALUI PENGEMBANGAN MODEL UTAUT STUDI PADA MAHASISWA FAKULTAS EKONOMI UNIVERSITAS MUHAMMADIYAH PONOROGO Bharata, Wira; Widyaningrum, Premi Wahyu
Optimal: Jurnal Ekonomi dan Kewirausahaan Vol 11 No 2 (2017): Optimal: Jurnal Ekonomi dan Kewirausahaan
Publisher : Fakultas Ekonomi Universitas Islam 45

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (534.481 KB) | DOI: 10.33558/optimal.v11i2.751

Abstract

The need for an integrated academic information system is being increase, especially at the university level. The academic information system that will be created must be balance between the technology infrastructure availability and human resource capability. The purpose of this study is to measure the influence of academic information utilization system on the acceptance of users, especially the students of the University of Muhammadiyah Ponorogo. Another purpose of this study is to prove that the application of science and technology have been done well. This research is conducted at University of Muhammadiyah Ponorogo. The sample is the students who have used the academic information system at least one year. The sampling technique is stratified random sampling method with a sample size of 114 people. The data is analyzed using GSCA analysis tool. This research adopts UTAUT model developed by Venkatesh. The results is a positive relationship of each variable measured.
PENGUKURAN EFISIENSI PERBANKAN: STUDI KASUS KELOMPOK BANK BUKU I DAN BUKU II Santoso, Teguh
Optimal: Jurnal Ekonomi dan Kewirausahaan Vol 11 No 2 (2017): Optimal: Jurnal Ekonomi dan Kewirausahaan
Publisher : Fakultas Ekonomi Universitas Islam 45

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (610.785 KB) | DOI: 10.33558/optimal.v11i2.752

Abstract

This study aims to measure the technical efficiency of banks (BUKU I and BUKU II categories). The efficiency calculation in this study uses Non-Parametric method, Data Envelopment Analysis (DEA). This research uses an operational approach in performing input and ouput specifications. The inputs are interest expenses, labor expenses, and other expenses. The result of technical efficiency calculation shows that both banks in BUKU I and BUKU II have less efficient in technical efficiency value, either with the assumption of CRS or VRS. However, the value of technical efficiency indicates that BUKU II banks have greater technical efficiency value than the banks in BUKU I category.
MENYELARASKAN HUBUNGAN GAYA PEMIMPIN PADA KONDISI PEMBERIAN KOMPENSASI UNTUK MEMAKSIMALKAN KINERJA Utomo, Kurniawan Prambudi
Optimal: Jurnal Ekonomi dan Kewirausahaan Vol 12 No 1 (2018): Optimal: Jurnal Ekonomi dan Kewirausahaan
Publisher : Fakultas Ekonomi Universitas Islam 45

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (570.09 KB) | DOI: 10.33558/optimal.v12i1.947

Abstract

PT Kresna Reksa Finance Jakarta dapat mencapai tujuan dengan baik jika menjalankan perusahaan sesuai targetnya dengan menyelaraskan gaya kepemimpinan pada pemberian kompensasi yang berbasis kinerja, dalam penelitian ini bertujuan untuk mengetahui apakah gaya pemimpin saat pemberian kompensasi dapat simultan meningkatkan kinerja perusanaan di PT Kresna Reksa Finance dalam waktu bersamaan, namun bedasarkan pengamatan penelitian terdapat permasalahan yang terjadi diantaranya sebagian karyawan merasa gajinya rendah dan diikuti tunjangan dan bonusnya tidak sesuai, hal inilah yang perlu mendapat perhatian serius manajemen, dalam penelitian ini menggunakan metode modus personally administered questioneres yaitu penyebaran kuesioner secara langsung dengan tatap muka kepada responden dan dalam penelitian ini menggambarkan bahwa nilai gaya kepemimpinan terhadap kompensasi sesuai dengan kinerja yang telah diterapkan sehingga target perusahaan terlampaui. Hal ini terlihat dari persamaan Y= 37.215 + 0.439X1  + 0.493X2 dengan R-square sebesar 0,78 yang berarti 78% variabel bebas gaya kepemimpinan terhadap penerapan pemberian kompensasi yang sesuai dengan kinerja dan mampu memperkecil pengaruh dari factor lain dengan nilai 22% dipengaruhi variabel bebas lainnya, sehingga kesimpulannya bahwa PT Kresna Reksa Finance Jakarta telah sesuai dan harapan dalam menyelaraskan hubungan gaya pemimpin, kompensiasi dan kinerja karyawannya

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