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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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DERAJAT DESENTRALISASI FISKAL DAN KEMANDIRIAN DAERAH KOTAMADYA METRO DAN LAMPUNG TIMUR Rita Rahmawati
Optimum: Jurnal Ekonomi dan Pembangunan Vol 1, No 2 (2011)
Publisher : Universitas Ahmad Dahlan

Part of Regional Otonomy in financeÂ is giving local governmentÂ to arrange regional receipt to purchase expenses bugget. Government genuine Receipt is one regional receipt that shows how stronger local goverment finance can handled all the expenditure, not only depend on Central Government. Metro and Lampung Timur same with another local government in Indonesia, wants the higher regional otonomy espescialy in finance. The higher decentralization indicate higher ability on local government to fulfill all expenditure. In can be analized from share of Government Genuine Receipt and Tax and non Tax Share compare Total Regional Receipt and Total Regional Expenditure. Higher fiscal Desentralization needed by Metro and Lampung Timur to get higher Regional otonomy.

PERAN AKTIVITAS PENCIPTAAN PENGETAHUAN SEBAGAI PEMEDIASI PADA PENGARUH GAYA KEPEMIMPINAN TRANSFORMASIONAL TERHADAP INOVASI ORGANISASI Candra Vionela Merdiana
Optimum: Jurnal Ekonomi dan Pembangunan Vol 7, No 1 (2017)
Publisher : 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 Pengaruh Ketidakamanan Kerja Terhadap Kinerja Karyawan Dengan Komitmen Organisasional Sebagai Variabel Moderating (Studi Pada Karyawan Kontrak Bagian Produksi PT. Inti Sukses Garmindo Semarang) Anton Christian Hutagaol; Intan Ratnawati
Optimum: Jurnal Ekonomi dan Pembangunan Vol 2, No 1 (2012)
Publisher : Universitas Ahmad Dahlan

The research was cunducted at PT. Inti Success Garmindo. The number of respondents researched many as 121 employees. i used proportionare sampling or by proportion sampling technique. Collecting data using a quistionare study. Techniques of data analysis in this study are SEM (Structural Equation Model) Based on the results computed by Amos 16 version found the result that the entire hypothesis can be accepted. Job insecurity negatively affect organizational commitment on to the coefficients (H1), the positive effect of organizational commitment on employee performance (H2) and job insecurity negativley affect employee performance (H3). This Study has show that organizational commitment in the first biggest factor affecting the performance of the employee while the second factor is job insecurity. Furthemore the indirect effect of mediation between insecurity on employee performance through the mediation of organizational commitment which means the position of organizational commitment as a mediating variable between job insecurity and employee performance has more influence. based on the above the model purpose in this study can be accepted.

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

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. Mâ€™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 Mâ€™s Crochet business is feasible to run. Payback period of initial investment for 3.5 months.

PENGARUH KOMPETENSI SUMBER DAYA MANUSIA TERHADAP PENERAPAN AKUNTANSI AKRUAL DENGAN PERANGKAT PENDUKUNG SEBAGAI VARIABEL MODERATING (STUDI EMPIRIS PADA PEMERINTAH KOTA YOGYAKARTA) Dwi Sudaryati; Sucahyo Heriningsih
Optimum: Jurnal Ekonomi dan Pembangunan Vol 4, No 2 (2014)
Publisher : Universitas Ahmad Dahlan

This study aims to empirically examine the effect of human resource competencies to the successful implementation of accrual accounting (PP 71 of 2010) with the support device as a moderating variable in the Local Government of Yogyakarta city. The population in this study was a head on education and KDP staff sectors in the local government area of the city of Yogyakarta is involved in the process of preparation of the financial statements. Sampling technique using simple random sampling and testing hypotheses using multiple regression analysis (multiple regression). The results of this study prove that the human resource competencies significantly influence the successful implementation of Accrual Accounting (PP 71 of 2010). However, the competence of human resources associated with the device does not support a significant effect on the successful implementation of Accrual Accounting (PP 71 of 2010). The result is expected, can assist policy makers in understanding the factors that support the successful implementation of accrual accounting rate (PP 71 In 2010, the Government Accounting Standards berbasis full acrual).

PENGARUH TEKNOLOGI INFORMASI TERHADAP KINERJA INDIVIDUAL: COMPUTER ANXIETY SEBAGAI VARIABEL MODERATING (STUDI PADA BPR KOTA LAMPUNG) Lego Waspodo
Optimum: Jurnal Ekonomi dan Pembangunan Vol 4, No 1 (2014)
Publisher : Universitas Ahmad Dahlan

This research is based on the importance of information system technology to the individuals performance, which is moderated with Computer Anxiety. It was used the population Manager of Bank Perkreditan Rakyat (BPR) in Lampung. The infl uence of nformation system technology to the individuals performance was analyzed by using original least square regression, and the infl uence of the moderated variable (Computer Anxiety) to offi cers performance were analyzed by using Moderated Regression Analysis (MRA). The result receives both of the hypothesis.

ANALISIS PENGENDALIAN INTERN TERHADAP PENJUALAN PADA PT. ARISTA CABANG PANJANG BANDAR LAMPUNG Jhon Nasyaroeka; Rina Milyati
Optimum: Jurnal Ekonomi dan Pembangunan Vol 1, No 2 (2011)
Publisher : Universitas Ahmad Dahlan

Analysis of intern restrain isÂ process to reach one tools to cash sales although credit sales. Without intern restrain very good ,company impossible to success. Sales account system is either analisys intern restrain. sales account system in the company to need cooperation between leader/manajer with white collar worker and sales system. Sales system take hold of actor important.therefore, analysis of intern restrain need to be corporate objective can be achieved.

PERAN STRATEGIS TOP MANAGEMENT TIM (TMT) DALAM ORGANISASI: SEBUAH TELAAH KRITIS DAN EVALUASI TERHADAP STUDI DALAM KONTEKS ASIA Fadhliah Alhadar
Optimum: Jurnal Ekonomi dan Pembangunan Vol 2, No 2 (2012)
Publisher : Universitas Ahmad Dahlan

It has been widely recognized that organizational productivity is highly depend on the strategic role of top management team (TMT). The team has critical functions in producing key decisions for sustaining organizational competitive advantage. A numbers of empirical findings also support the fact that the effectiveness of TMT associates with various critical outcomes. Unfortunately, TMT also facing some potential conflict as it consists of various membersâ€™ diverse backgrounds. How TMT can manage conflict effectively, therefore, has been one of the key success factors in fostering the team effectiveness, which eventually benefits the organizational process. This article exclusively reviews the importance of TMT as a strategic team in organization by evaluating the study of Chen, Liu dan Tjosvold (2005) that investigates how TMTs in Asian context (China) manage conflicts can greatly contribute to their effective leadership of organizational innovation. In discussing team diversity, conflict management and organizational innovation, the article integrates various concepts, empirical findings and methodological issues from the literature.

PENGARUH KOMITMEN DAN MOTIVASI TERHADAP KINERJA KADER POS PELAYANAN TERPADU (POSYANDU) Utik Bidayati
Optimum: Jurnal Ekonomi dan Pembangunan Vol 7, No 1 (2017)
Publisher : Universitas Ahmad Dahlan

This study aimed to analyze the eï¬€ ect of commitment and motivation on the performance of health cadres in the village Sidomoyo, Godean, Sleman. The sample is determined by purposive sampling method. Data collected by providing a list of questions to respondents on aï¬€ ective commitment, commitment to sustainability, normative commitment, motivation and performance of health cadres. The results obtained indicate that all the variables committed no signiï¬ cant eï¬€ ect on performance. Only the motivation variable that has signiï¬ cant impact on the performance of cadres Yandu.

CORPORATE SOCIAL RESPONSIBILITY PADA INDUSTRI PERBANKAN SYARIAH DI INDONESIA Ahmad Rizal Solihudin
Optimum: Jurnal Ekonomi dan Pembangunan Vol 7, No 2 (2017)
Publisher : Universitas Ahmad Dahlan

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

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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