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Optimum : Jurnal Ekonomi dan Pembangunan

OPTIMUM
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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 298 Documents

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PENGARUH PENDAPATAN ASLI DAERAH DAN PENDAPATAN TRANSFER TERHADAP HUBUNGAN ANTARA BELANJA MODAL DENGAN BELANJA PEMELIHARAAN DALAM ANGGARAN DAERAH Solichin, Mochammad
Optimum: Jurnal Ekonomi dan Pembangunan Vol 5, No 2 (2015)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Ahmad Dahlan

Objective of this study is to empirically test whether local original incomeand transfer revenue give infl uence to the relation between capital expenditure andmaintenance expenditure in regional government budget. First test showed that reallocal original income give positive effect toward this relation in present year andmaintenance expenditure in next year. This result shows that real local original incomeis considered variable by local government in arranging budget of maintenance inrelation with capital expenditure policy. Second test showedthat transfer revenue haveno positive effect to the relationship between present year capital expenditure andmaintenance expenditure in next year. This result explaining that transfer revenue isnot considered variable during determination of next year maintenance expenditureby local government in relation with present year capital expenditure. This study giveempiric evidence of fl ypaper effect in relation between revenue and regional budget,which suggests that people tend to be effectively spend their revenue that comes fromtheir own effort, than income from other party.

PERANAN KEPEMIMPINAN DAN MOTIVASI PADA ORGANISASI SERTA IMPLIKASINYA TERHADAP KINERJA ORGANISASI MELALUI KEPUASAN KERJA Kusuma, Desta Rizky
Optimum: Jurnal Ekonomi dan Pembangunan Vol 8, No 1 (2018)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Ahmad Dahlan

Job satisfaction to be one of the successful performance of the company. Leadership and motivation are factors that can determine a persons job satisfaction. This study wanted to examine the role of leadership in organizational performance. The purpose of this study was to test and prove that employee satisfaction is determined by the role of leadership and employee motivation. The results of this study are expected to provide an evaluation of the importance of the leadership role in creating job satisfaction can drive better organizational performance.

ANALISIS PENGARUH LEVERAGE, SET KESEMPATAN INVESTASI, KEPEMILIKAN MANAJERIAL, DAN CORPORATE GOVERNANCE TERHADAP KEBIJAKAN DIVIDEN Rosaline, Tina; Oktorina, Megawati
Optimum: Jurnal Ekonomi dan Pembangunan Vol 4, No 2 (2014)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Ahmad Dahlan

Dividend policy is one of the important company policy, because it can be a signal for investors to see the value of the company. The dividend policy in each company has different characteristics from one another. This study aimed to examine the effect of leverage, the investment opportunity set, managerial ownership, and corporate governance on dividend policy. The sample in this study were 115 company year listed in the Indonesia Stock Exchange and distribute dividends during the period 2010 to 2012. This study used multiple linear regression to analyze the data and test the hypothesis. The results showed that the dividend policy is influenced by the investment opportunity set measured by a price-earnings ratio and the market value of equity to book assets. Meanwhile, financial leverage, managerial ownership, corporate governance, and firm size as control variables did not significantly affect dividend policy.

PERAN AKTIVITAS PENCIPTAAN PENGETAHUAN SEBAGAI PEMEDIASI PADA PENGARUH GAYA KEPEMIMPINAN TRANSFORMASIONAL TERHADAP INOVASI ORGANISASI Merdiana, Candra Vionela
Optimum: Jurnal Ekonomi dan Pembangunan Vol 7, No 1 (2017)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Ahmad Dahlan

This study has the main purpose to test and explore the role of knowledge creation activities as mediation on the inï¬ uence of transformational leadership style to organizations of innovation in the Micro, Small and Medium Enterprises (SME) production sector in Yogyakarta. This research is a quantitative research using a survey method. The sampling technique used is non probability sampling with purposive sampling method. The unit of analysis used in this study is an organization that is represented by the owners or managers of SMEs in the production sector of Yogyakarta. Questionnaires were distributed as many as 40, the questionnaire is not returned and not in accordance with the criteria of as much as 6 SME production sector. So that the number of respondents who used as many as 34 respondents in 34 SMEs production sector. Testing transformational leadership style on organizational innovation mediated by the activity of knowledge creation is done by using multiple linear regression analysis. Due to the use of mediation, the mediation testing using Baron and Kenny (1986). Based on the results of multiple linear regression analysis using Baron and Kenny (1986), then the results are as follows: transformational leadership style positive and signiï¬ cant impact on organizational innovation, knowledge creation activity while not mediate the eï¬ ect of transformational leadership style to organizational innovation.

ANALISIS SWOT, BISNIS MODEL KANVAS, DAN KELAYAKAN KEUANGAN STUDI KASUS BISNIS AMIGURUMI Mâs CROCHET Hermawan, Fransisca; Salamin, Petrus Pius; Meiliana, Meiliana
Optimum: Jurnal Ekonomi dan Pembangunan Vol 7, No 2 (2017)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Ahmad Dahlan

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.

PERSEPSI KEY-PERSONS TERHADAP PROSPEK PENDEKATAN CO-MANAGEMENT DALAM PENGELOLAAN SUMBERDAYA IKAN DEMERSAL DI KABUPATEN REMBANG Putra, Sofyan Eko
Optimum: Jurnal Ekonomi dan Pembangunan Vol 3, No 1 (2013)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Ahmad Dahlan

Fishing particularly for demersal fish resources is a business that plays a role in increasing the welfare of coastal communities in the Rembang District Therefore, efforts are needed to manage a sustainable demersal fish resources. This study Co-Management approach with institutional analysis that recommended by ICLARM (Pomeroy and William, 1994 in Susilowati, 1999), which is used to prospect co-management approach and determine the management form of sustainable demersal fish resources in Rembang District.Co-Management Analysis covers physical attributes, community, institutional, actors, and the attributes of demand and supply

ANALISIS STRATEGI PEMASARAN PERBANKAN SYARIAH (KASUS DI KABUPATEN BANYUMAS) Darmawati, Dwita; Widiastuti, Ekaningtyas
Optimum: Jurnal Ekonomi dan Pembangunan Vol 2, No 2 (2012)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Ahmad Dahlan

This study aims to analyze aspects of the service, whether in accordance with customer expectations Islamic banks, in Banyumas region and to formulate appropriate marketing strategies. The sample used in this study amounted to 33 respondents, an Islamic bank customers in Banyumas. To answer the problem used a quantitative approach to analyzing the five dimensions of quality of banking services, using analytical tools IPA (Importance Performance Analysis). The results showed that Islamic banks in Banyumas has a good performance on the dimensions of assurance, empathy, and tangible. Major constraints experienced by Islamic banks in Banyumas associated with dimensions of responsiveness, while the dimensions of reliability has been able to provide the same services to the average consumers expectations. Some implications are given based on the results of the study.

The Effect Of Taxpayer Satisfaction And understanding Of Self Assesment System Toward Taxpayer Compliance Suyanto, Suyanto
Optimum: Jurnal Ekonomi dan Pembangunan Vol 1, No 1 (2011)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Ahmad Dahlan

FAKTOR-FAKTOR PENENTU TINGKAT TABUNGAN DI INDONESIA: PENDEKATAN MODEL LIFE CYCLE HYPOTHESIS Arintoko, Arintoko
Optimum: Jurnal Ekonomi dan Pembangunan Vol 1, No 2 (2011)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Ahmad Dahlan

This study estimates a number of variables hypothesized affect saving rate in Indonesia. These variables such as growth of real income per capita, dependency ratio, interest rate, inflation and lag of saving rate are likely to exert influence on saving rate as suggested by theory and/or prior empirical work. This research employs regression model on time-series data. Research model is based on life cycle hypothesis. It is used to show effect of income growth and population structure on saving rate. Three of five variables used in the model significanly affect saving rate i.e.: real GDP per capita, inflation and lag of saving rate. These variables have positif effect on saving rate. Increasing GDP per capita has impact on increasing national saving rate. Increasing inflation indicates increasing uncertainty motivating households to raise their saving. In addition, there is an inertia of saving rate habit implying that national saving rate in Indonesia would be to exhibit cycle. Thus, saving rate would be increase in the future if there is upwardÂ trend in prior timeThis study estimates a number of variables hypothesized affect saving rate in Indonesia. These variables such as growth of real income per capita, dependency ratio, interest rate, inflation and lag of saving rate are likely to exert influence on saving rate as suggested by theory and/or prior empirical work. This research employs regression model on time-series data. Research model is based on life cycle hypothesis. It is used to show effect of income growth and population structure on saving rate. Three of five variables used in the model significanly affect saving rate i.e.:real GDP per capita, inflation and lag of saving rate. These variables have positif effect on saving rate. Increasing GDP per capita has impact on increasing national saving rate. Increasing inflation indicates increasing uncertainty motivating households to raise their saving. In addition, there is an inertia of saving rate habit implying that national saving rate in Indonesia would be to exhibit cycle. Thus, saving rate would be increase in the future if there is upwardÂ trend in prior time

PENGARUH GOOD CORPORATE GOVERNANCE TERHADAP KINERJA PASAR PERUSAHAAN YANG DIMEDIASI OLEH PENGUNGKAPAN LAPORAN KEBERLANJUTAN Salim, Stefanie; Oktorina, Megawati
Optimum: Jurnal Ekonomi dan Pembangunan Vol 6, No 1 (2016)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Ahmad Dahlan

This study aimed to analyze the infl uence of the Good Corporate Governance (GCG) on the market performance that is mediated by the disclosure of sustainability report. This study used two model which fi rst model aims to obtain empirical evidence about the infl uence of GCG and the disclosure of sustainability reporting on market performance. The second model aimed to get empirical evidence whether disclosure ofthe sustainability report is able to mediate the relationship between GCG and market performance.This study uses multiple linear regression model to test the hypothesis in the fi rst and second research model. The sample in this study is a non-fi nancial company participant Indonesia Sustainability Report Awards (ISRA) 2009-2012 listed in the Indonesia Stock Exchange. In the fi rst research model using 30 samples, while the second models using 29 samples.The results showed that the GCG as measured by the number of meetings of the board of directors and the proportion of independent board have a signifi cant effect on the market performance. However, GCG as measured by governance committee did not prove the existence of an effect on the market performance. In addition, the disclosure of sustainability reports proved positive signifi cant effect on the market performance.The results also found that disclosure of the sustainability report is able to mediate the relationship between GCG and market performance.

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Location Kota yogyakarta, Daerah istimewa yogyakarta INDONESIA

Abstract

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Abstract

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Abstract

Contact Name
Lestari Sukarniati

Contact Email
optimum@uad.ac.id

Phone
-

Journal Mail Official
optimum@uad.ac.id

Editorial Address
-

Location
Kota yogyakarta,

Daerah istimewa yogyakarta

INDONESIA