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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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ANALISIS FLYPAPER EFFECT PADA BELANJA DAERAH KABUPATEN DAN KOTA DI PROVINSI JAWA TENGAH Subadriyah subadriyah; Solikhul Hidayat
Optimum: Jurnal Ekonomi dan Pembangunan Vol 8, No 2 (2018)
Publisher : Universitas Ahmad Dahlan

This study aims to determine the effect of PAD and DAU on Regional Expenditure as well as to determine whether there a flypaper effect on the Districts / Cities in Central Java Province. This research is a quantitative research with population of 35 districts / cities located in Central Java province. The sampling technique is by census method. The method of analysis used is multiple regression analysis. Secondary data is taken from the Realization Report of Regional Income and Expenditure Budget in 2015. The result shows that PAD and DAU partially have significant effect to local expenditure and flypaper effect has occurred in Districts/City in Central Java Province. This means that the district / cities governments in Central Java are still dependent on the central government in terms of financing local spending.Keywords: PAD, DAU, Flypaper Effect

PEMBERDAYAAN WANITA PEDAGANG SEKTOR INFORMAL DALAM PENINGKATAN PENDAPATAN RUMAH TANGGA Salamatun Asakdiyah
Optimum: Jurnal Ekonomi dan Pembangunan Vol 5, No 1 (2015)
Publisher : Universitas Ahmad Dahlan

This study aims to determine the level of income of women traders on the domestic kiosk and analyzes the factors that influence the level of income of women traders at the kiosk households in Umbulharjo Gondomanan District and sub-district of Yogyakarta. These factors include venture capital, working hours, and the amount of labor. The test results are individually regression coefficient indicates that the variable amount of venture capital and the amount of labor a significant effect on income levels. While the variable working hours no significant effect on the level of income.

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

KESEJAHTERAAN PEMEGANG SAHAMBIDDER DALAM JANGKA PANJANG PASCA MERGER DAN AKUISISI Permata Dian Pratiwi
Optimum: Jurnal Ekonomi dan Pembangunan Vol 6, No 2 (2016)
Publisher : Universitas Ahmad Dahlan

The purpose of thisresearch is to fi nd how merger and acquisition createÂ value for stakeholder at long-term post of an event. Testing of this welfare cannot beÂ measured only in the short-term to avoid the bubble effect. Merger and acquisitionÂ conducted to obtain benefi ts or synergies. So the hypothesis proposed in this studyÂ is there a statistically signifi cant positive value for bidding after the merger in theÂ long-term. But the results of this study indicate that the fallout. The result showedÂ statistically signifi cant that the merger and acquisition do not provide for the welfareÂ of shareholders bidder after the merger in the long-term. The research result supportsÂ several previous studies.

AUDITOR DAN TINGKAT MATERIALITAS Hilda Rizki Aulia; Sigit Handoyo
Optimum: Jurnal Ekonomi dan Pembangunan Vol 5, No 2 (2015)
Publisher : 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 Kompensasi Terhadap Motivasi Dan Kinerja DOsen Di Universitas AHmad Dahlan Suprapto Suprapto
Optimum: Jurnal Ekonomi dan Pembangunan Vol 2, No 1 (2012)
Publisher : Universitas Ahmad Dahlan

PENGARUH GAYA KEPEMIMPINAN TERHADAP MOTIVASI DAN KEPUASAN KERJA SERTA KINERJA KARYAWAN PT PUPUK KALIMANTAN TIMUR TBK abdul choliq hidayat
Optimum: Jurnal Ekonomi dan Pembangunan Vol 8, No 1 (2018)
Publisher : 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 companyâ€™s objective, vision and mission can be achieved well.

PENGARUH IKLIM ORGANISASI, KOMITMEN ORGANISASIONAL DAN KEPUASAN KERJA TERHADAP KINERJA KARYAWAN PADA PT. BPR KARANGWARU PRATAMA YOGYAKARTA Nany Noor Kurniyati
Optimum: Jurnal Ekonomi dan Pembangunan Vol 3, No 1 (2013)
Publisher : Universitas Ahmad Dahlan

The objective of this research to know whether organizational climate organizational commitment and working satisfaction have the influence to employees performance. The research held in PT. BPR Karangwaru Pratama Mlati Sleman Yogyakarta. This research is quantitative by using method survey. Data collecting conducted through questionnaire and documentation. 45 employees determined as sampel in research or conceived of a census research. Technique analyse the data use the linear regression analysis and multiple linear regression. Result of research mention the organizational climate, komitmen organisasional and working satisfaction the employee own the positive and significant influence to employees performance at PT. BPR Karangwaru Pratama Yogyakarta. Level of influence of each variable that is organizational climate equal to 34,1%, organizational commitment give the influence equal to 57% and working satisfaction give the influence equal to 18,8%. Simultanly organizational climate, organizational commitment and working satisfaction own strong and significant influence to employee performance at PT. BPR Karangwaru Pratama Yogyakarta. This Matter is shown with the number of R square equal to 0,571 and number of significant Fcounted equal to 18,189 larger ones from number Ftable equal to 2,88 at level 0,05.

PENGARUH PENGENDALIAN INTERNAL TERHADAP PENCEGAHAN FRAUD MELALUI AKUNTABILITAS PUBLIK SEBAGAI VARIABEL INTERVENING Annisa Hakim Purwantini; Siti Noor Khikmah
Optimum: Jurnal Ekonomi dan Pembangunan Vol 4, No 1 (2014)
Publisher : 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 PENGARUH LEVERAGE, SET KESEMPATAN INVESTASI, KEPEMILIKAN MANAJERIAL, DAN CORPORATE GOVERNANCE TERHADAP KEBIJAKAN DIVIDEN Tina Rosaline; Megawati Oktorina
Optimum: Jurnal Ekonomi dan Pembangunan Vol 4, No 2 (2014)
Publisher : 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.

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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