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.
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<![CDATA[ANALISIS PENGARUH BERBAGI PENGETAHUAN ORGANISASI TERHADAP KINERJA ORGANISASI: PERAN PEMEDIASI INOVASI ORGANISASI ]]>
<![CDATA[Fikri, Muhammad Ali]]>
<![CDATA[ Optimum: Jurnal Ekonomi dan Pembangunan Vol 7, No 2 (2017) ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis Universitas Ahmad Dahlan ]]>
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DOI: 10.12928/optimum.v7i2.7911
<![CDATA[The capability of an organization to conduct organizational performance depends on its innovation resources. This capability can be utilized by facilitating organization innovation in the organization. However, organizational innovation activities cannot be happened automatically. Therefore, knowledge sharing plays significant role to encourage organizational innovation particularly in the context of university.The main objective of this study was to analyze the mediation effect of organizational innovation on the impact of organizational knowledge sharing on organizational performance. This study uses the primary data which obtained through the survey by distributing questionnaires. The respondents from this study were employees of university in Province Daerah Istimewa Yogyakarta, who were included in the purposive sampling criteria. The questionnaires were worth to analyze as much as 75 questionnaires from 100 questionnaires. Scale test result of the instruments used in this study meet the standard of validity and reliability analysis.The results of regression analysis of this study indicate that organizational knowledge sharing has a positive effect on organizational performance, organizational knowledge sharing has a positive effect on organizational innovation, and organizational innovation has a positive effect on organizational performance. When the organizational innovation was included as a mediated variable, the effect of organizational knowledge sharing on organizational performance remains positive and significant. This means that the organizational innovation is a partial mediated in the effect of organizational knowledge sharing on organizational performance.]]>
<![CDATA[PERUBAHAN PERSEPSI ANGGOTA DPRD DAERAH ISTIMEWA YOGYAKARTA TERKAIT MATERIALITAS PADA PEMBERIAN OPINI OLEH BPK RI ]]>
<![CDATA[Maharani, Yestias]]>
<![CDATA[ Optimum: Jurnal Ekonomi dan Pembangunan Vol 7, No 2 (2017) ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis 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.]]>
<![CDATA[PENGARUH ONLINE FLOW ELEMENTS DAN KEPUASAN PADA PENGALAMAN BELANJA HEDONIS DAN UTILITARIAN: STUDI KASUS PADA SOCIAL COMMERCE ]]>
<![CDATA[Hidayati, Lukluk Atul]]>;
<![CDATA[Purwantini, Anissa Hakim]]>
<![CDATA[ Optimum: Jurnal Ekonomi dan Pembangunan Vol 7, No 2 (2017) ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis Universitas Ahmad Dahlan ]]>
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DOI: 10.12928/optimum.v7i2.7914
<![CDATA[This study examined the relationship between online flow elements on hedonic and utilitarian online shopping experience and its influence on the satisfaction that later influenced the social commerce intention. The research sample using purposive sampling method of social media users who ever search information and purchase online through social media as Facebook, Instagram, Twitter or Path. The results of this study indicate that arousal, challenge and time distortion have positive effect on hedonic online shopping experience, whereas telepresence havenât significant effect. Importance, interactivity and skill positively influence utilitarian online shopping experience, while the control has no effect. Utilitarian shopping experience influence satisfaction, whereas no significant effect on hedonic shopping experience. Satisfaction positively influence repurchase intention in social commerce.]]>
<![CDATA[KETERLIBATAN MEREK DAN MOTIF KONSUMEN DALAM KOMUNIKASI E-WORD OF MOUTH MELALUI SOSIAL MEDIA ]]>
<![CDATA[pramesti, diesyana ajeng]]>;
<![CDATA[Farida, Farida]]>;
<![CDATA[Nugroho, Wawan Satdyo]]>
<![CDATA[ Optimum: Jurnal Ekonomi dan Pembangunan Vol 7, No 2 (2017) ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis Universitas Ahmad Dahlan ]]>
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DOI: 10.12928/optimum.v7i2.7912
<![CDATA[The objective of this research is to test and analize brand involvement ang motives consumer in the electronic-word of mouth communication engagement in social media. The kinds of electronic-word of mouth communication in social media such as writing, liking, sharing, recomending, commenting, and tweeting. The subject of this research are people who ever makes an electronic-word of mouth in social media. The object of this research are Facebook, Titter, Google+, and Alexa. The method used in the research is survey by using purposive sampling technique to 200 sosial mediaâs users in Indonesia that ever wrote a testimonial.. Datas analyze using SPSS and hypothesis testing using simple linear regression. This findings shows brand involvement, product involvement, self involvement, and advice seeking  has positive and significant effect to electronic-word of mouth communication in social media, and the other hand, other involvement has positive effect but not significant, and also need for social interaction has negative effect to the electronic-word of mouth communication in social media. In means in the research, there are 4 hypothesis supported and 2 hypothesis not supported.  ]]>
<![CDATA[Peningkatan Pendapatan Keluarga Pertanian Berkelanjutan: Studi Kasus Pilot Project Kawasan Rumah Pangan Lestari dalam Program Lumbung Mataraman di Daerah Istimewa Yogyakarta ]]>
<![CDATA[Riawanti, Wahyu]]>
<![CDATA[ Optimum: Jurnal Ekonomi dan Pembangunan Vol 7, No 2 (2017) ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis Universitas Ahmad Dahlan ]]>
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DOI: 10.12928/optimum.v7i2.7919
<![CDATA[Sustainable farming became a bit more notorious after global idea of Sustainable Development Goals (SDGs) was introduced in 2015. In national Indonesian level, the idea was interpreted well in national program called Sustainable Food Providing Households (KRPL-Ind). KRPL program was designed to enermously sustaining land in household level. Furthermore, this idea was translated in local level based on the locality and spatial character. In Yogyakarta Special District, sustainable farming for limited land was constructed in Food Security Body with Lumbung Mataraman Program. This research was aimed to reveal the entity of program. It includes what obstacle faced and that effort can suceed it. Method used in this researchwas Focus Group Discussion and intensive observation in 5 farmers group. The early research was organized in different location of 4 districts and municipal. The early result can be reported as two main aspects related to human resource and propar government program. The early conclusion were: (1) human resources and the preparedness of the farmers group (2) sustainable program for sustainable result]]>
<![CDATA[PENGARUH PERSON-ORGANIZATION FIT TERHADAP KOMITMEN ORGANISASIONAL MELALUI KEPUASAAN KERJA PADA KARYAWAN IBI DARMAJAYA ]]>
<![CDATA[rumangkit, stefanus]]>;
<![CDATA[Maryati, Sri]]>
<![CDATA[ Optimum: Jurnal Ekonomi dan Pembangunan Vol 7, No 2 (2017) ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis Universitas Ahmad Dahlan ]]>
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DOI: 10.12928/optimum.v7i2.7918
<![CDATA[This study aims to examine the influence of person organization fit on organizational commitment with work satisfaction as a mediator variable. The data collected as many as 150 respondents obtained from educative employees Institute of Informatics and Business Darmajaya in the years of 2017. From the data obtained, then performed data analysis using the regression model of mediation through a simple regression analysis and multiple regression method. The results of this study indicate that the person organization fit has a positive and significant effect on organizational commitment. From the results of this study can be reported that the socialization of the organization have a positive and significant impact on the suitability of values. Other findings from this study indicate that conformity values have a positive and significant effect on affective commitment. In addition, the results of this study also indicate that conformity values mediate the effect of organizational socialization on affective commitment.]]>
<![CDATA[CORPORATE SOCIAL RESPONSIBILITY PADA INDUSTRI PERBANKAN SYARIAH DI INDONESIA ]]>
<![CDATA[Solihudin, Ahmad Rizal]]>
<![CDATA[ Optimum: Jurnal Ekonomi dan Pembangunan Vol 7, No 2 (2017) ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis Universitas Ahmad Dahlan ]]>
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DOI: 10.12928/optimum.v7i2.7917
<![CDATA[The paradigm of sustainability development developed by Bank Indonesia is in line with the principles used in corporate social responsibility (CSR). This study aims to map and analyze performance of CSR in Islamic banking industry in Indonesia. The methods of data collection using observation in annual reports with content analysis techniques. To analyze relationship between variables, in this study used data analysis tool with multiple linear regression analysis. The examine result proves that level of profitability of sharia banks significantly affect performance of CSR activities. While the size of the company and corporate governance proxied by the existence of independent commissioners did not give a significant effect on performance of Islamic banking CSR in Indonesia]]>
<![CDATA[ANALISIS SWOT, BISNIS MODEL KANVAS, DAN KELAYAKAN KEUANGAN STUDI KASUS BISNIS AMIGURUMI Mâs CROCHET ]]>
<![CDATA[Hermawan, Fransisca]]>;
<![CDATA[Salamin, Petrus Pius]]>;
<![CDATA[Meiliana, Meiliana]]>
<![CDATA[ Optimum: Jurnal Ekonomi dan Pembangunan Vol 7, No 2 (2017) ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis Universitas Ahmad Dahlan ]]>
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DOI: 10.12928/optimum.v7i2.7916
<![CDATA[Amigurumi Ms Crochets business is a craft category in the creative industry. Strength Ms Crochet is divided into 3 competencies, core competencies, and resources, while threats emerge from old competitors and products are easy to replicate. The value offered Ms Crochet is to sell quality amigurumi, timely delivery and products can be tailored to the wishes of consumers. The target market of Ms Crochet is upper middle class society, aged 3+ years, and has an artistic soul. To maintain customer relationships, Ms Crochet uses social media (Line, Instagram, Tokopedia, Website, and Email) for product promotion. Mâs Crochet sales growth increaset 3.1 percent per year assumed to be equal to the growth of the creative industri. Based on the financial feasibility calculation, the NPV earned amounted to Rp4.113.019.207.00 indicating that Mâs Crochet business is feasible to run. Payback period of initial investment for 3.5 months.]]>
<![CDATA[PERANAN BUDAYA ORGANISASI DAN KOMPETENSI KERJA TERHADAP KINERJA ORGANISASI PADA KOPERASI DI KOTA SEMARANG ]]>
<![CDATA[Gumelar, Bagus]]>
<![CDATA[ Optimum: Jurnal Ekonomi dan Pembangunan Vol 7, No 2 (2017) ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis Universitas Ahmad Dahlan ]]>
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DOI: 10.12928/optimum.v7i2.7913
<![CDATA[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%.]]>
<![CDATA[ANALISIS SWOT, BISNIS MODEL KANVAS, DAN KELAYAKAN KEUANGAN STUDI KASUS BISNIS AMIGURUMI M’s CROCHET ]]>
<![CDATA[Fransisca Hermawan]]>;
<![CDATA[Petrus Pius Salamin]]>;
<![CDATA[Meiliana Meiliana]]>
<![CDATA[ Optimum: Jurnal Ekonomi dan Pembangunan Vol 7, No 2 (2017) ]]>
Publisher : <![CDATA[Universitas Ahmad Dahlan ]]>
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DOI: 10.12928/optimum.v7i2.7916
<![CDATA[Amigurumi M's Crochet's business is a craft category in the creative industry. Strength M's Crochet is divided into 3 competencies, core competencies, and resources, while threats emerge from old competitors and products are easy to replicate. The value offered M's Crochet is to sell quality amigurumi, timely delivery and products can be tailored to the wishes of consumers. The target market of M's Crochet is upper middle class society, aged 3+ years, and has an artistic soul. To maintain customer relationships, M's Crochet uses social media (Line, Instagram, Tokopedia, Website, and Email) for product promotion. M’s Crochet sales growth increaset 3.1 percent per year assumed to be equal to the growth of the creative industri. Based on the financial feasibility calculation, the NPV earned amounted to Rp4.113.019.207.00 indicating that M’s Crochet business is feasible to run. Payback period of initial investment for 3.5 months.]]>
