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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 18 Documents
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Search results for , issue "Vol 5, No 1 (2015)" : 18 Documents clear
FAKTOR PENGARUH KEPUASAN KONSUMEN BUSANA MUSLIMAH DI ONLINE SHOP Widyarini Widyarini
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 (121.796 KB) | DOI: 10.12928/optimum.v5i1.7845

Abstract

This research objective is to know the influence of products, prices, services and advertising on purchasing satisfaction on Moslem’s fashions on the online shop with the decision to buy as a moderating variable. The requirements to become a respondent is at least ever make a purchase on the moslem’s fashions online shop. The number of respondents as many as 127 people, taken by convenience sampling method, and the respondents fill out questionnaires via the web. The results showed that advertisement and product have a positive strong significant impact and service has a positive moderate significant impact to the decision to buy. Whereas prices and trust have no effect at all. The study also proves that the decision to buy was able to give satisfaction to the buyer.
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.
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.
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.
KAJIAN EMPIRIS KEBIJAKAN HUTANG PADA PERUSAHAAN MANUFAKTUR DI BEI Muhammad Fahmi; Rahmawati Hanny Yustrianthe
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 (139.831 KB) | DOI: 10.12928/optimum.v5i1.7829

Abstract

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.
PENGARUH GROWTH OPPORTUNITY, NET WORKING CAPITAL, CASH CONVERSION CYCLE DAN LEVERAGE TERHADAP CASH HOLDING PERUSAHAAN Marfuah Marfuah; Ardan Zulhilmi
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 (157.073 KB) | DOI: 10.12928/optimum.v5i1.7819

Abstract

The purpose of this study was to examine the effect of growth opportunity, net working capital, cash conversion cycle and leverage on cash holding company. The population of this study are all companies listed on the Indonesia Stock Exchange from 2011 until 2013. By using purposive sampling method was selected sample of 276 over three years. Based on multiple regression analysis showed that the growth opportunity and net working capital have significant positive effect on cash holding company, while the cash conversion cycle and leverage have significant negative effect on cash holding company.
ANALISIS KEPEMILIKAN MANAJERIAL DAN KINERJA KEUANGAN PERUSAHAAN SEBELUM DAN SETELAH MERGER Deny Ismanto
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 (96.442 KB) | DOI: 10.12928/optimum.v5i1.7804

Abstract

The purpose of this research is to find any changes managerial and financial performance of the company before and after a merger. Managerial kepemilkan measured by the number of managerial compared with the number of shares outstanding. Measured by the number of managerial ownership managerial compared with the number of shares outstanding. Then to the company financial ratios are measured with a total assets and turnover net profit margin, and return on assets. The analysis was conducted using one sample t-test and paired sample test. Based on different paired test sample test May be known that the significance of tailed 0,286 (2) on the level of trust 95 %. Because probability significance (0,286) larger than 0.05 then can conclude that there is no difference between managerial possession before and after the merger. Based on test different t-test can be seen that the significance of the total turnover (0,085) assets, net profit margin (0,362), and return on assets (0,531) 95 percent in the level of trust. Greater significance because the probability of 0.05 it can be concluded that there is no difference between the company financial performance before and after a merger.
95 PENGARUH FAKTOR-FAKTOR KEUANGAN PERUSAHAAN TERHADAP KEBIJAKAN DIVIDEN M. Y. Dedi Haryanto
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 (102.027 KB) | DOI: 10.12928/optimum.v5i1.7810

Abstract

This research aims to know the influence of the liqudity, growth, profitability and efficiency to dividend policy. The population of this research are companies listed on the Indonesia stock exchange and the sample frame use the list of the 50 leading companies in market capitalization in 2012. The sampling methode is purposive sampling technique with two criteria and final sample are 36 listed company. Data was collected from the Indonesian Capital Market in 2012 with research period 2008-2010. This research use multiple regression to analysis data. There are one dependent variables and four independent variables. The results showed that at the level of 95%, ROE, DER, and OPM influence dividend policy while net income growth does not affect the dividend policy. But with 90% confidence, results showed that net income growth (GROW) affect dividend policy. So it can be concluded that corporate financial factors influence the dividend policy.

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