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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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PENGARUH PENGETAHUAN KEWIRAUSAHAAN, MOTIVASI BERUSAHA DAN KEMANDIRIAN USAHA TERHADAP KINERJA PEDAGANG KAKILIMA DI WILAYAH KOTAGEDE YOGYAKARTA Ani Muttaqiyathun
Optimum: Jurnal Ekonomi dan Pembangunan Vol 6, No 1 (2016)
Publisher : Universitas Ahmad Dahlan

The purpose of this study was to analyze the influence of knowledge aboutentrepreneurship, motivation abd independence effort seeks to performance pedagang kakilima in the area of Kotagede, Yogyakarta. The research was conducted by taking objects on pedagang kakilima in the area of Kotagede Yogyakarta. To accomplish this study, the multiple regression analysis were used to test the hypothesis put forward.The results showed that there is signifi cant influence entrepreneurial knowledge, motivatin and independence effort seeks to performance pedagang kakilima Kotagede area simultaneously. Partially, the motivation just trying to have significant effect, whereas knowledge of business entrepreneurship and self-reliance is not a statistically significant effect.

PERANCANGAN SISTEM INFORMASI AKUNTANSI PERMINTAAN DANA UNTUK KEGIATAN PEMBIAYAAN PROYEK PADA PT. TIRSULA INOVASI AMBON samuel Ratumurun
Optimum: Jurnal Ekonomi dan Pembangunan Vol 5, No 2 (2015)
Publisher : Universitas Ahmad Dahlan

Structuring the accounting information system is one of the factors thatdetermine the performance of companies in managing fi nancialtransactions andstrategic decision making process. PT. Trisula Inovasi, initially conduct f nancial transactions in the activities of the project fi nancing is only done by a director and adata entry and assisted by some force fi eld, so the greater the risk of deviations against financial documents and the accounting process, especially on the transaction project financing. This deviation can happen easily, because the absence of the document fow system of structuring financial transactions and integrated them regularly.The purpose of accounting information system design is to produce financial information to supportdaily operations, management decisions and meet obligations related to accountability and minimizing deviations to be performed by White-collar crime.

Peningkatan Pendapatan Keluarga Pertanian Berkelanjutan: Studi Kasus Pilot Project Kawasan Rumah Pangan Lestari dalam Program Lumbung Mataraman di Daerah Istimewa Yogyakarta Wahyu Riawanti
Optimum: Jurnal Ekonomi dan Pembangunan Vol 7, No 2 (2017)
Publisher : Universitas Ahmad Dahlan

Sustainable farming became a bit more notorious after global idea of Sustainable Development Goals (SDGs) was introduced in 2015. In national Indonesian level, the idea was interpreted well in national program calledÂ Sustainable Food Providing Households (KRPL-Ind). KRPL program was designed to enermously sustaining land in household level. Furthermore, this idea was translated in local level based on the locality and spatial character. InÂ Yogyakarta Special District, sustainable farming for limited land was constructed in Food Security Body with Lumbung Mataraman Program. This research was aimed to reveal the entity of program. It includes what obstacle faced and that effort can suceed it. Method used in this researchwas Focus Group Discussion and intensive observation in 5 farmers group. The early research was organized in different location of 4 districts and municipal. The early result can be reported as two main aspects related to human resource and propar government program. The early conclusion were: (1) human resources and the preparedness of the farmers group (2) sustainable program for sustainable result

PERSEPSI DONATUR MENGENAI INFORMASI AKUNTANSI ORGANISASI PENGELOLAAN ZAKAT Nugraheni Rintasari
Optimum: Jurnal Ekonomi dan Pembangunan Vol 3, No 1 (2013)
Publisher : Universitas Ahmad Dahlan

This research purpose to know Donorâ€™s perception concern accounting information in zakah management organization. The aim of this research based on three survey results. First, survey by Islamic State University Syarif Hidayatullah at 2007 resulted that 75% people unwilling donate in zakah institution who they didnâ€™t know its accountability. Second, survey by PIRAC (Public Interest Research and Advocacy Center) at 2007 resulted that 47% people rejected to donate in zakah institution because their incredulity to institution. Third, survey by PIRAC (Public Interest Research and Advocacy Center) other at 2007 resulted 70% people disposed to public fund power pattern report by institution. Accounting information in this research based on Exposure Draft Financial Accounting Standards 109 concerning Zakah, Infak, Sedekah Accounting and Zakah Management Organization Accounting Guide by Zakah Forum. This research use survey method by quissioner. Respondent of this research are Donor who donate zakah, infak, sedekah to zakah institution in Yogyakarta. This research entangles 138 respondent. Validity test for quisioner by Pearson Product Moment Methode and reliability test by Croanbach Alpha tehnique. Hypothesis testing by t-test one sample.The result shows that Donors donâ€™t need accounting information by financial statement over all but only some items in financial statement. They are cash, zakah balance, infaq balance, zakah fund, zakah give to other institution, zakah give to mustahiq, zakah fund institution, zakah give to mustahiq specifically, cash by zakah fund, zakah for office operational, and program of zakah institution.

KETERLIBATAN PEREMPUAN DALAM AKTIFITAS EKONOMI HIJAU (STUDI KASUS DI WATES KOTA MAGELANG) Lestari Sukarniati
Optimum: Jurnal Ekonomi dan Pembangunan Vol 4, No 1 (2014)
Publisher : Universitas Ahmad Dahlan

Economic development should be done in conjunction with the improvement of the quality of the environment and reduce pollution so that poverty, malnutrition, and lack of access to clean water and food shortages can be overcome. Application of the principles of green economy is essential for creating sustainable development, but a lot of things faced by many countries to create the conditions. Defi ned as the green economy â€as an economic environment that Achieves low carbon emissions , resource effi ciency and at the same time is socially inclusiveâ€ the study, entitled the involvement of women in economic activity green aims to look at the relationship between the environment and an understanding of the educational level of womenâ€™s involvement in economic activity towards the green. The data used is primary data from 33 housewives. The results showed no correlation between environmental understanding and education with involve in green economic activities.

FAKTOR INTERNAL DAN EKSTERNAL DALAM PERKEMBANGAN USAHA KOPERASI DI KOTA MAGELANG Siti Noor Khikmah
Optimum: Jurnal Ekonomi dan Pembangunan Vol 3, No 1 (2013)
Publisher : Universitas Ahmad Dahlan

The purpose of this study was to test empirically that internal factors (member participation, solidarity among members, education and leadership management, business scale; capital development; managerial skills; market network, the number and quality of human resources; ownership and utilization of production technology and information; management system ; the performance of the board; similarity of interests of members) and external factors (government commitment; infrastructure systems; services, education and counseling; supporting climate; lifting of government facilities; price level) affect the development of cooperatives in the city of Magelang. The sample was 34 and the cooperative management that can be processed by 27 respondents. Analysis of the data used is multiple regression. Results of fieldwork states that the board of education and leadership has a positive effect on the development of a cooperative effort. This study can not prove the other internal factors and external factors affect the development of a cooperative effort. The test results of the adjusted R2 menghaslkan 34.9% while the remaining 65.1% is influenced by other fakor outside the research model.

PENGARUH HARGA DAN MODEL TERHADAP KEPUASAN KONSUMEN KAOS SABLON DI KAWASAN MALIOBORO YOGYAKARTA Wendri Rusli
Optimum: Jurnal Ekonomi dan Pembangunan Vol 3, No 2 (2013)
Publisher : Universitas Ahmad Dahlan

This research aimed to prove that consumer satisfaction to singlet that is on the market at Malioboro Yogyakarta's area regarded by factor price and model. At deep observational being done to 100 respondents have already buy and have once had templet singlets. Utilizing computer with SPSS 13.0 for is windows o analisis by uses bifilar linear regression to be gotten price result and positive ascendant model and signifikan to consumer decision. Done by quiz t and quiz f signifikan's ala and unsure's positive price and model regards consumer decision. Be of yielding beta coefficient quiz gotten by factor decision dominant buys to be regarded by model.

PERILAKU STICKY COST PADA BIAYA PENJUALAN, ADMINISTRASI DAN UMUM (STUDI PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2009-2012) Risvia Apriliawati; Yeterina Widi Nugrahanti
Optimum: Jurnal Ekonomi dan Pembangunan Vol 5, No 2 (2015)
Publisher : Universitas Ahmad Dahlan

The objective of this study is to fi nd the indication of sticky cost behavior inIndonesian manufacturing companies during 2009-2012 and prove whether the levelof sticky cost infl uenced by the economic level. The cost stickiness can be indicated byasymetric reaction of costs to changes. The samples of this study are 309 companies.For testing the hypothesis, this study use linear regression method. This study foundthat selling, general and administrative cost increase 0,117 percent when sales increase 1 percent.Whereas, the sales and selling, general and administrative cost decrease0,049 percent per1 percent decrease in sales. This researc also found that the degree ofstickiness increase during macroeconomic growth.

FAKTOR-FAKTOR YANG MEMPENGARUHI PRODUKTIVITAS KARYAWAN PADA CV. GRANADA Subarjo Subarjo
Optimum: Jurnal Ekonomi dan Pembangunan Vol 5, No 2 (2015)
Publisher : Universitas Ahmad Dahlan

This research is a descriptive study that aims to determine the effect eitherpartially or simultaneously between the level of education, age of work, motivation andwork experience on employee productivity. This research was conducted at CV Granadawhere the overall number of employees 50 people used as a sample in this study. Validityand reliability, Normality Test and Classical Assumption Test carried out on the researchinstrument before the data were tested using multiple linear regression analysis.Multiple Linear Regression Test results showed that partially working age, motivation,and work experience positive and signifi cant impact on employee productivity, while theeducation level is not proven effect. Simultaneously between level of education, age ofwork, motivation and work experience have a signifi cant effect on employee productivity

BALANCED SCORECARD IN MANUFACTURING COMPANY Meutia Rahma; Sigit Handoyo
Optimum: Jurnal Ekonomi dan Pembangunan Vol 7, No 1 (2017)
Publisher : Universitas Ahmad Dahlan

Due to the competitiveness in business world has been rising rapidly; the company must be able to enhance its performance in order to compete with other competitors. In measuring the performance, company should have a good performance measurement system that can assess the companyâ€™s performance comprehensively and appropriately. Balanced scorecard assessed to become a comprehensive and appropriate performance measurement systems that help the organization not only measure the performance but also manage the strategies. In this research, the researchers aim to analyze the current performance measurement systems applied in PT. Yokatta Indonesia as a sample. The type of research method is qualitative research and uses descriptive qualitative. Questionnaire has been tested for validity and reliability by using SPSS for Windows Release 19.0. Data analysis is used triangulation in combining several qualitative and quantitative data. From the results, performance measurement system balanced scorecard is being implemented in PT. Yokatta Indonesia not appropriately with considering some factors related with management style, additional costs, and also company infrastructures.

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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