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Optimum : Jurnal Ekonomi dan Pembangunan
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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IDENTIFIKASI FAKTOR-FAKTOR PENYEBAB KEENGGANAN MASYARAKAT BERURUSAN DENGAN PAJAK (STUDI EKSPLORASI MASYARAKAT DI KOTA PALEMBANG) Antonius Singgih Setiawan
Optimum: Jurnal Ekonomi dan Pembangunan Vol 4, No 2 (2014)
Publisher : Universitas Ahmad Dahlan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (223.552 KB) | DOI: 10.12928/optimum.v4i2.7792

Abstract

This study aims to identify people reluctance factors in dealing with taxes. Using a sample of 850 respondents and analyzed using descriptive statistical methods can be gathered that the peoples of the city of Palembang has a tendency reluctant in dealing with taxes, many factors identified to be the cause (1) The level of corruption of government officials/taxes are still high (2) Facilities provided by the government are not satisfactory (3) Lack of transparency in tax matters (4) Feeling not benefit from the tax (5) Tax rules are complex and changing, and (6) They do not understand the rules of taxation in Indonesia. 
DAMPAK KERENTANAN SOSIAL PADA STRATEGI LIVELIHOODS RUMAH TANGGA PEREMPUAN PESERTA UPPKS DI KECAMATAN NGAMPILAN KOTA YOGYAKARTA Nany Noor Kurniyati; Kristiana Sri Utami
Optimum: Jurnal Ekonomi dan Pembangunan Vol 4, No 2 (2014)
Publisher : Universitas Ahmad Dahlan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (248.319 KB) | DOI: 10.12928/optimum.v4i2.7808

Abstract

Social studies of UPPKS programs in Ngampilan Subdistrict are rarely held. The incomes of female group members of UPPKS depend on the program activities. The government policy which involves the increasing prices of daily needs and other household commodities causes the low ability of women in overcoming their life problems so that they are susceptible to poverty. It is a descriptive qualitative research, a research which collects and describes data and presents the real results without trying to make conclusion for public or generalization. The data collection has been through in-depth interviews, observations and document studies. The research will describes the household social economic condition of female group members of UPPKS in Ngampilan Sub district of Yogyakarta City and the strategy of survival. Identify the vulnerability indicators in building the strength of UPPKS female members in Ngampilan Sub district in Yogyakarta City,identify the institution models which is potential to decrease the vulnerability and identify risk types in any program activities.
ANALISIS DETERMINAN TINGKAT KEPATUHAN MEMBAYAR PAJAK WAJIB PAJAK ORANG PRIBADI Nur Laila Yuliani
Optimum: Jurnal Ekonomi dan Pembangunan Vol 6, No 2 (2016)
Publisher : Universitas Ahmad Dahlan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (328.618 KB) | DOI: 10.12928/optimum.v6i2.7824

Abstract

This study is aimed at examining the effect of consciousness, quality of service,sanction, justice and education level of taxpayers to meet the compliance in the District and City of Magelang. The main background conducting this study is motivated by empirical studies on adherence to pay taxes which is still diverse and growing importance of revenues from taxes that the government expected. This study implemented the theory of planned behavior as a grand theory. The research sample consisted of 308 individual taxpayers who performs in the District and City of Magelang. This study provides evidence that the justice and positive infl uence on the educational level of compliance to pay taxes. The awareness, quality of service, and sanctions do not affect the compliance of paying taxes.
PENGARUH CORPORATE GOVERNANCE PERCEPTION INDEX, RISIKO, DAN KARAKTERISTIK PERUSAHAAN TERHADAP KINERJA KEUANGAN (STUDI EMPIRIS PERUSAHAAN GO PUBLIC DI CGPI) Okajaya Kusuma Warenda
Optimum: Jurnal Ekonomi dan Pembangunan Vol 3, No 2 (2013)
Publisher : Universitas Ahmad Dahlan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (302.365 KB) | DOI: 10.12928/optimum.v3i2.7836

Abstract

This study examines the relationship between the corporate governance perception index, risk, and and firm characteristics that proxies by institutional ownership, growth opportunities (sales growth) and size on the firm’s financial performance measured using return on equity (ROE). The method to analys this study is regression . Data which used is the data from 2006-2012 for 86 companies was listed Indonesia Stock Exchange ( IDX ) and included in the ranking of The Indonesian Institute for Corporate Governance ( IICG ). The results indicates that corporate governance perception index, risk and growth opportunities (sales growth) have relationship with the firm’s financial performance. But, there is variable institusional ownership and size hasn’t relationship with the firm’s performance.
ANALISA PENGUJIAN SISTEM INFORMASI RUMAH SAKIT (STUDI KASUS RUMAH SAKIT KHUSUS BEDAH AN-NUR YOGYAKARTA) Ulinnuha Yudiansa Putra
Optimum: Jurnal Ekonomi dan Pembangunan Vol 3, No 2 (2013)
Publisher : Universitas Ahmad Dahlan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (370.358 KB) | DOI: 10.12928/optimum.v3i2.7852

Abstract

Information technology system can be used to facilitate data processing companies, speeding up transaction processing to be used as a managerial decision-making. An information technology system can be said to be successful or suitable for use by the firms if they meet certain factors. DeLone and McLean (2003) has provided an overview of the factors that can be used to assess whether an appropriate information system has been used in a company. Factors used in this study is the Quality Systems, Information Quality, Service Quality, User Satisfaction and Net Benefits. This research was conducted at the Hospital for Special Surgery AN NUR Yogyakarta. The object that is used is SIMRS (Hospital Management Information System) used by respondents are 50 employees who use SIMRS Hospital in support of the work. The analytical tool used in this study is to Partial Least Square (PLS). The results showed that the quality of information, quality of service and user satisfaction significantly influence the net benefits while not affecting the quality system net benefits.
PERILAKU ORGANISASIONAL PADA IMPLEMENTASI SISTEM INFORMASI KEUANGAN DAERAH (SIKD) (Studi Empiris Pada Pemerintah Daerah Kabupaten Sragen) Supartini Supartini
Optimum: Jurnal Ekonomi dan Pembangunan Vol 1, No 2 (2011)
Publisher : Universitas Ahmad Dahlan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (323.683 KB) | DOI: 10.12928/optimum.v1i2.7868

Abstract

Local Financial Information System (SIKD) can give the better information for the decision making of strategic specially relate to the transparency and accountability in public sector. This research aim to test the relation between SKID implementation factor that supported, clarity of target, training with the cognitive conflict, affective conflict,the usefulness of SIKD, then cognitive and affective conflict by usefulness of SIKD and also the relation of SIKD’s usefulness by cost consciousness. Data obtained by propagating questioner to head on duty, chief, the institution’s leader, the area’s leader, superintendent, secretary of area and secretary DPRD of local government of Sragen Regency. The result of this research supports Chenhall (2004) which indicates the usefulness of ABCM for the scheme of product related to the financial succeed. This research suggests that in the system implementation, pays attention to other factors and requires to be developed to check the technical factors.
PENGARUH DOMINAN CURRENT RATIO, DEBT TO ASSET RATIO, TOTAL ASSETS TURNOVER TERHADAP RETURN ON EQUITY PADA PERUSAHAAN MAKANAN DAN MINUMAN DI BURSA EFEK INDONESIA Rina Milyati Yuniastuti
Optimum: Jurnal Ekonomi dan Pembangunan Vol 7, No 1 (2017)
Publisher : Universitas Ahmad Dahlan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (272.828 KB) | DOI: 10.12928/optimum.v7i1.7887

Abstract

The Purpose of this research is to be achieved is to determine the most dominant influence between current ratio, debt to assets ratio, total asset turnover, and return on equity to food and beverage companies on the stock exchange Indonesia. In the study to provide information will be the dominant influence between current ratio, debt to asset ratio, total asset turnover to return on equity useful for investor. And in the research the dominant infl uence is total asset turnover.
ANALISIS PENGARUH BERBAGI PENGETAHUAN ORGANISASI TERHADAP KINERJA ORGANISASI: PERAN PEMEDIASI INOVASI ORGANISASI Muhammad Ali Fikri
Optimum: Jurnal Ekonomi dan Pembangunan Vol 7, No 2 (2017)
Publisher : Universitas Ahmad Dahlan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (687.103 KB) | DOI: 10.12928/optimum.v7i2.7911

Abstract

The capability of an organization to conduct organizational performance depends on its innovation resources. This capability can be utilized by facilitating organization innovation in the organization. However, organizational innovation activities cannot be happened automatically. Therefore, knowledge sharing plays significant role to encourage organizational innovation particularly in the context of university.The main objective of this study was to analyze the mediation effect of organizational innovation on the impact of organizational knowledge sharing on organizational performance. This study uses the primary data which obtained through the survey by distributing questionnaires. The respondents from this study were employees of university in Province Daerah Istimewa Yogyakarta, who were included in the purposive sampling criteria. The questionnaires were worth to analyze as much as 75 questionnaires from 100 questionnaires. Scale test result of the instruments used in this study meet the standard of validity and reliability analysis.The results of regression analysis of this study indicate that organizational knowledge sharing has a positive effect on organizational performance, organizational knowledge sharing has a positive effect on organizational innovation, and organizational innovation has a positive effect on organizational performance. When the organizational innovation was included as a mediated variable, the effect of organizational knowledge sharing on organizational performance remains positive and significant. This means that the organizational innovation is a partial mediated in the effect of organizational knowledge sharing on organizational performance.
STRATEGI RETAIL MIX UNTUK MENINGKATKAN DAYA SAING PERITEL DI PASAR TRADISIONAL Murry Harmawan Saputra; Endah Pri Ariningsih
Optimum: Jurnal Ekonomi dan Pembangunan Vol 4, No 2 (2014)
Publisher : Universitas Ahmad Dahlan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (243.582 KB) | DOI: 10.12928/optimum.v4i2.7803

Abstract

The background of this research is importance of thinking to improve the ability to compete for retailer in traditional markets, in order to able to be a top choice for the consumers. This research aimed to examine and analyze the impact of the retail mix strategy which consists of location, product, price, promotion, service, and store atmosphere on consumer purchase decisions in the traditional markets in the region Kebumen, Central Java. This is a quantitative research with survey method. The subjects were consumers in the region Kebumen traditional markets. The sample used in this study were 210 respondents, sampling methods using purposive sampling technique. Data analysis was performed using multiple regression analysis techniques to process the data in order to produce information in accordance with the purpose of research. The results of this study indicate that all the hypotheses are supported. All variables retail mix positive infl uence and signifi cant on consumer purchase decisions.
PENGARUH GROWTH OPPORTUNITY, NET WORKING CAPITAL, CASH CONVERSION CYCLE DAN LEVERAGE TERHADAP CASH HOLDING PERUSAHAAN Marfuah Marfuah; Ardan Zulhilmi
Optimum: Jurnal Ekonomi dan Pembangunan Vol 5, No 1 (2015)
Publisher : Universitas Ahmad Dahlan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (157.073 KB) | DOI: 10.12928/optimum.v5i1.7819

Abstract

The purpose of this study was to examine the effect of growth opportunity, net working capital, cash conversion cycle and leverage on cash holding company. The population of this study are all companies listed on the Indonesia Stock Exchange from 2011 until 2013. By using purposive sampling method was selected sample of 276 over three years. Based on multiple regression analysis showed that the growth opportunity and net working capital have significant positive effect on cash holding company, while the cash conversion cycle and leverage have significant negative effect on cash holding company.

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