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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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WOMEN EMPOWERMENT IN THE ECONOMIC DEVELOPMENT OF NAGA CITY O. Menes, Emelita
Optimum: Jurnal Ekonomi dan Pembangunan Vol 4, No 2 (2014)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Ahmad Dahlan

Penelitian deskriptif-evaluatif ini melihat sejauh mana kontribusi perempuan pengusaha dalam pembangunan ekonomi di Naga City. Kemampuan dalam hal planning, organizing, capability building, fi nancial management dan monitoring menjadi tolok ukur pemberdayaan dalam operasi bisnis yang mereka lakukan . Hasil temuan menunjukkan bahwa pencapaian tujuan bisnis dipengaruhi oleh kepribadian dan kebijakan operasional yang mereka lakukan. Tugas yang sulit bagi mereka adalah membuat kegiatan dan anggaran yang terinci. Ada perbedaan antusiasme dan sikap inovasi dari pengusaha perempuan dari area non komersial dan area komersial. Pengusaha di daerah komersial merasa lebih yakin bahwa mereka akan bertahan diÂ kompetisi yang ketat sehingga membuat mereka kurang peduli dengan aspek manajemen bisnis yang berbeda. Wanita mengalami kesulitan dalam menyesuaikan diri dengan lingkungan yang terus kerubah karena perubahan membawa konwensi pada perubahan biaya, tenaga kerja dan menggeser produk untuk memenuhi tuntutan perubahan.

Pengaruh Teknologi Informasi Terhadap Kinerja Perusahaan: Kejelasan Peran Sebagai variabel Moderating (Studi Empiris BPR Di Kabupaten Banyumas Primasari, Dona
Optimum: Jurnal Ekonomi dan Pembangunan Vol 1, No 1 (2011)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Ahmad Dahlan

The main objective of this study is to examine the influence of information technology and role clarity to corporate performance. Role clarity as an moderating variable. This research represents the empirical test which used sensus sampling technics in data collection. Data were collected using a survey 120 respondens. Data was analyzed by SPSS Ver 18. The result found that received one hypothesis and rejected the other.

KAJIAN EKONOMI POLITIK BANTUAN MODAL MASYARAKAT MISKIN STUDI KASUS KEBIJAKAN BANTUAN DANA PELAKU USAHA MIKRO (UKM) DI KABUPATEN BANTUL Riawanti, Wahyu
Optimum: Jurnal Ekonomi dan Pembangunan Vol 4, No 1 (2014)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Ahmad Dahlan

Small and Medium Enterprises (SME) is the main sector to prevent developing countries from collapse during the economy crises. Meanwhile in Indonesia, not many policies in SME seem to stand in the right place in helping the SME actors especially the mikro business people. This research aimed to study about the implementation of government aid program in two sub-district in Bantul and how the micro business people perspective about those program. Using triangulation of qualitative and quantitative methods, this research tried to combine those insight and fi ndings from the two different data sources. Result in early qualitative research of study has shown two main reasons of government aid program implementation characters: (a) inefective program caused by beureucrate and (b) distrust of community. The following quantitative research was organised to confi rm and emphasize the indicators. Data of questionnaire confi rmed that distrust of people came from the ineffi cient beaurocrate. It also emerged the fact about complexity of program came from the jealousy between benefi ciaries has made the programs less efective.

PENGARUH PENGENDALIAN INTERNAL TERHADAP PENCEGAHAN FRAUD MELALUI AKUNTABILITAS PUBLIK SEBAGAI VARIABEL INTERVENING Purwantini, Annisa Hakim; Khikmah, Siti Noor
Optimum: Jurnal Ekonomi dan Pembangunan Vol 4, No 1 (2014)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Ahmad Dahlan

This research is aimed to investigate whether internal control have signifi cant effect to fraud prevention using public accountability as intervening variabel. The data in this research is the primary data, which obtained by distributing questionnaires directly to respondents, Inspectorate auditors of the city as ex-Kedu residency. Amount of sampel is 59 Inspectorate auditors that be selected by using purposive sampling method. Hypothesis testing was done by path analysis. This research shows that internal control signifi cantly affect to public accountability and fraud prevention. Using path analysis found that internal control can directly infl uence to fraud prevention and also have indirectly affect from internal control to public accountability (as intervening) and to fraud prevention. The value of R2 public accountability is 56.9%, it means that public accountability level is explained by the variable of internal control 56.9%, while the other 43.1% is explained by other variables. However, the value of R2 fraud prevention is 75.8%, it means that fraud prevention level is explained by the variable of internal control 75.8%, while the other 24.2% is explained by variables excluded from the model.

ANALISIS FAKTOR-FAKTOR YANG BERPENGARUH TERHADAP INTERNAL SERVICE QUALITY (STUDI KASUS DI PT. ASA YOGYAKARTA) Dinaria, Lucia Yemi; Utami, Endah
Optimum: Jurnal Ekonomi dan Pembangunan Vol 1, No 2 (2011)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Ahmad Dahlan

This study revolves about the Internal Service Quality in PT. ASA Yogyakarta engaged in the production of golf gloves. In the face of strict quality requirements in global markets, the management of PT. ASA Yogyakarta expected to be able to create a high quality product that can meet the needs and desires of its customers, and provides high customer satisfaction. In an attempt to give the best quality to the consumer role of internal service quality is very important and strategic, this is due to embody the role of quality starts from the internal customer. This study aims to analyze the effect of internal service quality, leadership, customer orientation, organizational commitment, and job satisfaction of internal service quality. The results of this research is based on an assessment of the employee survey results that the internal communication, leadership, customer orientation, organizational commitment and customer satisfaction are silmutan significant effect on internal service quality. This suggests that the good and bad internal service quality in Yogyakarta, 94% PT ASA is determined by the internal communication, leadership, customer orientation, organizational commitment and job satisfaction. While the rest are caused by other variables not included in this study.

AUDITOR DAN TINGKAT MATERIALITAS Aulia, Hilda Rizki; Handoyo, Sigit
Optimum: Jurnal Ekonomi dan Pembangunan Vol 5, No 2 (2015)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Ahmad Dahlan

One of the phases of audit to auditor is determining the level of materiality.It is very important and must be done by auditors since the level of materiality hastight relationship both the level of risk and the obtaining of evidence. There are somefactors may infl uence in determining of the materiality level. This research will test theinfl uence of professionalism, experiences and the knowledge of auditor to detech fraudin determining of materiality level. Auditors work at accounting fi rm in Yogyakartaand Solo are the subjects and respondents of this research. Hypothesis testing is usingmultiple regression with SPSS for windows version 16.0 as a tool. The result provesthat the determining of materiality level by auditor is signifi cantly infl uenced byprofessionalism, experiences and the knowledge of auditor to detect fraud

PENGARUH GAYA KEPEMIMPINAN TERHADAP MOTIVASI DAN KEPUASAN KERJA SERTA KINERJA KARYAWAN PT PUPUK KALIMANTAN TIMUR TBK hidayat, abdul choliq
Optimum: Jurnal Ekonomi dan Pembangunan Vol 8, No 1 (2018)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Ahmad Dahlan

The purposes of this research were to examine and analyze the influence of the following variables: 1. Leadership Style on Work Motivation; 2. Leadership Style on Job Satisfaction; 3. Leadership Style on Employee Performance; 4. Work Motivation on Employee Performance; 5. Job Satisfaction on Work Motivation; and 6. Job Satisfaction on Employee Performance of PT Pupuk Kaltim Tbk.The study was conducted in PT Pupuk Kaltim Tbk in Bontang, East Kalimantan Province. The total number of samples was 168 pairs of questionnaires from 198 packs of respondents and the population consisted of 1,465 employees, obtained by using proportional stratified random sampling. Data analysis used Structural Equation Modelling (SEM), assisted by software program AMOS.Based on research data, analysis and discussion, the results were: The indicators on the variable of leadership style was the orientation of success. The variable of work motivation was the affiliation (arithmetic mean) and competence (confirmatory factor analysis). The variable ofÂ job satisfaction was the company and management. Meanwhile, the variable of employee performance, in which the respondents were supervisors, was the use of time for employees. Leadership style can enhance employee performance through increasing either work motivation or job satisfaction, or increasing both, job satisfaction and work motivation. The employee performance ofÂ PT Pupuk Kaltim Tbk can not be influenced by leadership style directly. It is suggested that the management of PT Pupuk Kaltim Tbk give attention by conducting comprehensive research and scientific steps to make changes in Human Resources Management, especially in revitalizing leadership so that the companyâs objective, vision and mission can be achieved well.

FAKTOR-FAKTOR YANG MEMPENGARUHI PENGGUNAAN LAYANAN MOBILE BANKING Hadi, Syamsul; Novi, Novi
Optimum: Jurnal Ekonomi dan Pembangunan Vol 5, No 1 (2015)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Ahmad Dahlan

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.

PERANCANGAN SISTEM INFORMASI HARGA POKOK PRODUKSI DENGAN METODE BIAYA ACTIVITY BASED COST SYSTEM PADA PT. ASELI DAGADU DJOGDJA Pangestuti, Dinik Fitri Rahajeng
Optimum: Jurnal Ekonomi dan Pembangunan Vol 6, No 1 (2016)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Ahmad Dahlan

Rapid development of information technology and business realizes companies to put information as the major need. A good information system will help decision maker to run their duties faster, more quickly and more accurately. A good accounting information system can be used also to arrange the using of economical resaources had by companies to be more efficient and effective. In manufacture industries, have many varieties costing method to apply. ABC System is one of the costing calculation alternative which is relatively proper for manufacture industries having a relatively high diversity of product. Thus, to implement ABC system in manufacture industries will be complicate, in order it needs a tool to support the decision. Designing information system will give solution to the problem. This research use FAST (Framework for the Application of System Thinking) methodology promoted by Bentley and Whitten in their book title is System Analysis and Design for Global Enterprises to design productioninformation system. By designing production information system will give information of cost of goods manufactured with ABC System approach and another important thing to help in the making desicion and give the optimal serving to customer.

PERANAN BUDAYA ORGANISASI DAN KOMPETENSI KERJA TERHADAP KINERJA ORGANISASI PADA KOPERASI DI KOTA SEMARANG Gumelar, Bagus
Optimum: Jurnal Ekonomi dan Pembangunan Vol 7, No 2 (2017)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Ahmad Dahlan

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%.

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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