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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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THE INFLUENCE OF INDEPENDENCE, COMPETENCE, BEHAVIORAL ETHICS AND EXPERIENCES OF AUDITOR FOR AUDIT QUALITY Lina Trianita Darmastuti; Sigit Handoyo
Optimum: Jurnal Ekonomi dan Pembangunan Vol 4, No 1 (2014)
Publisher : Universitas Ahmad Dahlan

Penelitian ini berjudul â€œThe Infl uence of Independence, Competence, Behavioral Ethics and Experiences of Auditor for Audit Qualityâ€. Tujuan dari penelitian ini adalah untuk mengetahui faktor-faktor yaitu independensi, kompetensi, etika perilaku dan pengalaman auditor terhadap kualitas audit. Data penelitian ini dikumpulkan dengan menggunakan kuesioner. Populasi dalam penelitian ini adalah auditor yang bekerja di Kantor Akuntan Publik (KAP) di Yogyakarta. Kemudian, analisis data dilakukan dengan menggunakan analisis regresi berganda. Pengujian hipotesis adalah untuk menentukan apakah ada hubungan positif dan signifi kan antara variabel dependen dan independen. Hasil pengujian hipotesis menunjukkan bahwa keempat variabel bebas memiliki pengaruh positif dan signifi kan terhadap kualitas suatu hasil audit.

DCF DAN RELATIVE VALUATION UNTUK MENGESTIMASI SAHAM PT. ATLAS RESOURCES DALAM IPO Rifki Khoirudin
Optimum: Jurnal Ekonomi dan Pembangunan Vol 4, No 2 (2014)
Publisher : Universitas Ahmad Dahlan

This research aims to estimate fair value per share of PT. Atlas Resources, Tbk. as a comparison value to the offered price, set at the time of Initial Public Offering (IPO). This research also aim to determine whether the price offered abovementioned were undervalued or overvalued. Information used in this research is in the form of secondary data of PT. Atlas Resources, Tbk.fi nancial statements for the period of fourth years from 2007 to 2011 which was audited by public accountants collectively with other information contained in yhe its prospectus, fi nancial report of comparable companies, and stock prices of comparable companies. The analyzing tools used to determine the fair value per share are discounted cash fl ow method and relative valuation method. The discounted cash fl ow method were perform via: projection of the financialÂ statements i.e. the balance sheet and income statement, projection of Free Cash Flow to Equity (FCFE), determination of the discount rate, determination of terminal value, and determining the estimated value of the equity. The relative valuation method is established by searching, choosing and determining the appropriate multiple of comparable companies in similar bussines. Multiples used are: Price Earnings Ratio (PER), Price to Book Value (PBV), and Price to Sales Ratio (P/S).

TATA KELOLA PERUSAHAAN, PERTANGGUNGJAWABAN LINGKUNGAN, DAN NILAI PERUSAHAAN STUDI KASUS DI SEKTOR MANUFAKTUR DAN PERTAMBANGAN INDONESIA Rintan Nuzul Ainy
Optimum: Jurnal Ekonomi dan Pembangunan Vol 6, No 1 (2016)
Publisher : Universitas Ahmad Dahlan

This study examines the relationship of corporate governance, environmentalresponsibility, and fi rm value in Indonesia. This study extends the literature by considers the role of environmental responsibility in the indirect relationship of corporate governance and fi rm value. The environmental responsibility data index is calculated by doing a content analysis of companyâ€™s annual and sustainability report of 2013. The other data is obtained from OSIRIS database and Bursa Efek Indonesia.The result shows that voluntary activities such environmental responsibilityeffects the fi rm value. This study shows that there is no indirect relationship between corporate governance, environmental responsibility, and fi rm value in Indonesia.

FAKTOR YANG MEMPENGARUHI PENERIMAAN OPINI AUDIT GOING CONCERN PADA PERUSAHAAN MANUFAKTUR YANG TERCATAT DI BURSA EFEK INDONESIA TAHUN 2011 â€“ 2013 Theresia Dian Widyastuti
Optimum: Jurnal Ekonomi dan Pembangunan Vol 6, No 1 (2016)
Publisher : Universitas Ahmad Dahlan

This study was conducted to analyze the effect of liquidity, leverage, profi tability, cash fl ow ratio, company size, growth, quality audits, and audit lag on the issue of going concern audit opinion of manufacturing companies listed in Indonesia Stock Exchange in year 2011 - 2013. The study was conducted on 72 samples of manufacturing companies selected. Binary logistic regression testing is used as statistical test. The results of this study showed that leverage and audit quality had signifi cant impact on the issue of going concern audit opinion, whereas liquidity, profi tability, cash flow ratio, company size, growth, and audit lag had no signifi cant impact on the issue of going concern audit opinion.

Pengaruh Computer Anxiety Terhadap Keahlian Karyawan Dalam Menggunakan Komputer Sigit Handoyo; Nike Ardhini Cahyono
Optimum: Jurnal Ekonomi dan Pembangunan Vol 2, No 1 (2012)
Publisher : Universitas Ahmad Dahlan

This study entitled "The Effect of Computer Anxiety alongside Employees in Using Computer Skills" aims of the study is to examination significant result between computer anxiety and computing skill. The number of 97 respondent employees as sample who working in the Universitas Islam Indonesia. Data collection techniques using questionaires and measured using a Likert scale of measurement. The analysis tools are simple regresion test. The result of this study shows that computer anxiety strong significantly toward using computers skills level employee

ANALISIS PENGARUH KONDISI KEUANGAN DAN UKURAN PERUSAHAAN TERHADAP BUSINESS RISK (STUDI KASUS PADA PERUSAHAAN PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA) Hendro Adi Prasetyo; Triyono Triyono
Optimum: Jurnal Ekonomi dan Pembangunan Vol 4, No 1 (2014)
Publisher : Universitas Ahmad Dahlan

Bank is a fi rm which collects funds from society in the deposit term and spread it in the credit term and or in the other tems to increase the standard living of society. Therefore, it is urgent to get peopleâ€™s credibility, because the activities of the bank rely on that. The aim of this research is to analyse the fi nancial condition effect in proxcy with capital adequacy ratio (CAR), non performing loan (NPL), loan to deposit ratio (LDR), net interest margin (NIM), and fi rm size toward business risk measured by deviation standart from return on asset (ROA). The methods of this research are double regression analisys, proper model test, classic assumptions test, and hypothesis test. The source of data used in this research are the banks in Indonesia Stock Exchange registered in 2008-2012. The data are chosen by using purposive sampling method which bank reports the annual report and Indonesian Capital Market Directory (ICMD) . From those criteria, this research gets 111 banks. The result shows that capital adequacy ratio (CAR), non performing loan (NPL), and net interest margin (NIM) have the signifi cant infl uences toward business risk. While loan to deposit ratio (LDR) and fi rm size have no signifi cant infl uences to business risk.

PENILAIAN RISIKO TERHADAP PERLUASAN PENDAPATAN NON-BUNGA PERBANKAN DI INDONESIA Desta Rizky Kusuma
Optimum: Jurnal Ekonomi dan Pembangunan Vol 5, No 2 (2015)
Publisher : Universitas Ahmad Dahlan

Growth in non-interest income in excess of interest income on banks in Indonesiabecame the motivation and background in this research. The condition is one of thebankâ€™s efforts to stabilize revenue, or referred to diversify income. Research in thefi eld of bank income diversifi cation, especially in the developed countries give mixedresults and contradictory, while in Indonesia is still relatively little is reviewing thisphenomenon. Aims of the study, the fi rst to test the effect of non-interest income of thebankâ€™s accounting and market risk. Second, examine the effect of non-interest incomefrom fee based on accounting and market risk. The object of research is banking inIndonesia, with a sample of banks listed on the Indonesia Stock Exchange (BEI) fromthe year 2010 to 2012. The research data were mostly obtained from the Stock Exchangeand the Bank of Indonesia Banking Directory (DPI). Non-interest income is proxied bytwo variables: net non-interest income and fee-based revenue. Risk is measured onthe basis of accounting and the market, the risk is proxied by the variable accountingstandard deviation of ROA, while the market risk variable is proxied by the standarddeviation of stock returns.

FAKTOR PENGARUH KEPUASAN KONSUMEN BUSANA MUSLIMAH DI ONLINE SHOP Widyarini Widyarini
Optimum: Jurnal Ekonomi dan Pembangunan Vol 5, No 1 (2015)
Publisher : Universitas Ahmad Dahlan

This research objective is to know the influence of products, prices, services and advertising on purchasing satisfaction on Moslemâ€™s fashions on the online shop with the decision to buy as a moderating variable. The requirements to become a respondent is at least ever make a purchase on the moslemâ€™s fashions online shop. The number of respondents as many as 127 people, taken by convenience sampling method, and the respondents fill out questionnaires via the web. The results showed that advertisement and product have a positive strong significant impact and service has a positive moderate significant impact to the decision to buy. Whereas prices and trust have no effect at all. The study also proves that the decision to buy was able to give satisfaction to the buyer.

ASIMETRI PERSEPSI PENILAIAN KINERJA DAN PERILAKU DIFUNGSIONAL TIM: TINJAUAN TERHADAP PROFIL TIM Supia Yuliana
Optimum: Jurnal Ekonomi dan Pembangunan Vol 2, No 2 (2012)
Publisher : Universitas Ahmad Dahlan

This paper introduced performance appraisal perception asymmetry construct on the team level management literature by integrated the performance appraisal perception and team behavior theories and researches. This paper proposed that performance appraisal perception asymmetry influenced the team dysfunctional behavior. Then, the author proposed that team structure might strengthened or weakened the performance appraisal perception asymmetry on the team dysfunctional behavior.

MODEL EKONOMI SUMBERDAYA IKAN DEMERSAL YANG LESTARI DI PERAIRAN KABUPATEN REMBANG Sofyan Eko Putra
Optimum: Jurnal Ekonomi dan Pembangunan Vol 2, No 2 (2012)
Publisher : Universitas Ahmad Dahlan

This study examines the level of utilization of demersal fish resources by using Schaefer Surplus Production Model and Gordon-Schaefer Bioeconomics Model. Fishing effort is a strategic effort in improving the welfare and life qualityÂ of coastal communities of Rembang District. This study aims to estimate the Maximum Sustainable Yield (MSY), Maximum Economic Yield (MEY), Open Accsess Equilibrium (OAE), and Economic Rents (ER) of sustainable demersal fish resources in Rembang District.Bioeconomics assessments was conducted by using secondary data: production data (catch) and unit vessel (effort) 2001-2006, and primary data: the average price of demersal fish catches per year, and the average cost per unit per vessel in years.The results showed that the level of sustainable production (CMSY) and sustainable efforts (EMSY) demersal fish resources was 4,943,425.25 kg per year and 164 ships per year. These results indicate that the rate of utilization of demersal fish resources Rembang district are 97% (2001), 117% (2002), 92% (2005) and had been overfishing in 2002 or exceed the Total Allowable Catch (FAO, 1995) is 80% of the value of sustainable production (CMSY). Optimization profit (ERMEY) of demersal fisheries can still be achieved by reducing the number of fleet at economic efforts (EMEY): 106 units per year and optimum economic production (CMEY): 4,323,595.25 kg per year.

Page 17 of 30 | Total Record : 298

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Location Kota yogyakarta, Daerah istimewa yogyakarta 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