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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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ANALISIS KEPEMILIKAN MANAJERIAL DAN KINERJA KEUANGAN PERUSAHAAN SEBELUM DAN SETELAH MERGER Ismanto, Deny
Optimum: Jurnal Ekonomi dan Pembangunan Vol 5, No 1 (2015)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Ahmad Dahlan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (96.442 KB) | DOI: 10.12928/optimum.v5i1.7804

Abstract

The purpose of this research is to find any changes managerial and financial performance of the company before and after a merger. Managerial kepemilkan measured by the number of managerial compared with the number of shares outstanding. Measured by the number of managerial ownership managerial compared with the number of shares outstanding. Then to the company financial ratios are measured with a total assets and turnover net profit margin, and return on assets. The analysis was conducted using one sample t-test and paired sample test. Based on different paired test sample test May be known that the significance of tailed 0,286 (2) on the level of trust 95 %. Because probability significance (0,286) larger than 0.05 then can conclude that there is no difference between managerial possession before and after the merger. Based on test different t-test can be seen that the significance of the total turnover (0,085) assets, net profit margin (0,362), and return on assets (0,531) 95 percent in the level of trust. Greater significance because the probability of 0.05 it can be concluded that there is no difference between the company financial performance before and after a merger.
FAKTOR INTERNAL DAN EKSTERNAL DALAM PERKEMBANGAN USAHA KOPERASI DI KOTA MAGELANG Khikmah, Siti Noor
Optimum: Jurnal Ekonomi dan Pembangunan Vol 3, No 1 (2013)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Ahmad Dahlan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (285.6 KB) | DOI: 10.12928/optimum.v3i1.7827

Abstract

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

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (230.967 KB) | DOI: 10.12928/optimum.v1i2.7860

Abstract

Part of Regional Otonomy in finance  is giving local government  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.
Analisis Pengaruh Ketidakamanan Kerja Terhadap Kinerja Karyawan Dengan Komitmen Organisasional Sebagai Variabel Moderating (Studi Pada Karyawan Kontrak Bagian Produksi PT. Inti Sukses Garmindo Semarang) Hutagaol, Anton Christian; Ratnawati, Intan
Optimum: Jurnal Ekonomi dan Pembangunan Vol 1, No 1 (2011)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Ahmad Dahlan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1314.305 KB) | DOI: 10.12928/optimum.v1i1.7898

Abstract

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

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (227.877 KB) | DOI: 10.12928/optimum.v4i2.7795

Abstract

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).
MEASURING PERCEIVED LIBRARY SERVICE QUALITY Adhilla, Fitroh
Optimum: Jurnal Ekonomi dan Pembangunan Vol 6, No 2 (2016)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Ahmad Dahlan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (416.331 KB) | DOI: 10.12928/optimum.v6i2.7818

Abstract

Bisnis inti dari sebuah lembaga akademis adalah untuk memberikanpengetahuan dan praktek keilmuwan terbaru, sehingga perpustakaan memainkan peran penting dalam membantu kemajuan mahasiswa. Kepuasan pengguna perpustakaan tergantung pada kualitas layanan yang diberikan. Penelitian tentang kepuasan pengguna perpustakaan Universitas Ahmad Dahlan Kampus 1 ini menggunakan responden sebanyak 250 mahasiswa. Hasil uji validitas menunjukkan bahwa semua variabel dapat dikatakan reliabel. Hasil uji secara parsial menunjukkan, kemampuan individu dalam mencari informasi dan akses informasi memiliki pengaruh positif signifi kan pada kepuasaan pengguna sedangkan layanan tidak memiliki pengaruh positif signifi kan pada kepuasan pengguna.
PENGARUH MANAJEMEN MODAL KERJA TERHADAP PROFITABILITAS PADA PERUSAHAAN MANUFAKTUR Panjaitan, Yunia; Wijaya, Bandi
Optimum: Jurnal Ekonomi dan Pembangunan Vol 4, No 2 (2014)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Ahmad Dahlan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (271.031 KB) | DOI: 10.12928/optimum.v4i2.7851

Abstract

Working capital is needed for day to day operations of a fi rm. The primary purpose of this research was to examine the effect of working capital management including average receivable period, average inventory period, average payment period, and cash conversion cycle on operating income ratio of firms. Debt ratio, size, financial assets to total asset ratio, and sales growth have been used as control variables. In this research, samples have used 119 manufacture firms listed on Indonesia Stock Exchange for period 2008-2012. The analytical method used is the analysis descriptive and analysis of panel data regression with random effect model. The results show that there is a negative significant effect between average receivable period, average inventory period, and cash conversion cycle on operating income ratio. It means, managers can increase the profitability of the firm by shortening the cash conversion cycle, average receivable period, and average inventory period to a possible minimum level.
INFLUENTIAL OF ECONOMIC GROWTH, MANPOWER ABSORPTION ON PUBLIC WELFARE Daengs, Achmad; Mahjudin, Mahjudin
Optimum: Jurnal Ekonomi dan Pembangunan Vol 7, No 1 (2017)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Ahmad Dahlan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (310.815 KB) | DOI: 10.12928/optimum.v7i1.7885

Abstract

Economic growth is an eff ort to accelerate the pace of development due to the acceleration of economic growth will be able to push the performance of the sectors there are other more effi cient and productive. High economic growth would create a larger distribution of income and improve public welfare. Investment growth plays an important role in economic growth, because investment is a signifi cant component of expenditure that will aff ect demand and also aff ect employment opportunities. This study aims to determine the eff ect of private investment, public investment on economic growth and employment as well as the livelihoods of the urban districts in East Java province. Variables used in this study is composed of exogenous variables private investment and government investment; endogenous variables, namely the welfare of society; intervening variable of economic growth and man power absorption. The data used are time coherent data covering the period 2003-2008 in 38 districts / municipalities in East Java province.
Uji Parsial Cash Rasio ,Debt to Equity Rasio Dan Total Assets Turnover Terhadap Return On Assets Pada Perusahaan Transportasi Yang Terdaftar Di Bursa Efek Indonesia yuniastuti, rina milyati
Optimum: Jurnal Ekonomi dan Pembangunan Vol 8, No 1 (2018)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Ahmad Dahlan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (366.058 KB) | DOI: 10.12928/optimum.v8i1.9011

Abstract

Uji Parsial terhadap cash rasio ,debt to equity rasio ,total assets turnover pada return on assets pada perusahaan transportasi memberikan dampak pengaruh terhadap return on assets. Ketiga rasio pada cash rasio,debt to equity rasio dan total asets turnoversebagai variabel independent mempunyai pengaruh secara parsial terhadap return on assetssebagai variabel dependent.Dan dari ketiga ratio berpengaruh memberikan kembalian assets ke perusahaan,sehingga perusahaan akan lebih efektifitas dalam pengembalian keuntungannya
MEDIASI KEPUASAN KERJA PADA HUBUNGAN ANTARA STRES KERJA DAN KEPUASAN HIDUP KARYAWAN PERUSAHAAN PERMINYAKAN Widjajani, Susi; Handayani, Pika
Optimum: Jurnal Ekonomi dan Pembangunan Vol 3, No 1 (2013)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Ahmad Dahlan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (268.679 KB) | DOI: 10.12928/optimum.v3i1.7842

Abstract

This study to determine (1) whether the job stress has a significant influence on life satisfaction (2) whether the job stress has a significant influence on job satisfaction (3) whether the job satisfaction has a significant influence on life satisfaction and (4) whether the job satisfaction mediates the relationship between job stress and life satisfaction.The object of this study is PT. Chevron Pacific Indonesia, located in Riau Rumbai. In this study, the population are employees office at PT. Chevron Pacific Indonesia, Riau Rumbai. Kinds of data which werw collected, consist of primary data and secondary data. This study uses purposive sampling techniques with 204 respondents. Data analysis was done by using path Analysis with the help of software, SPSS 18.0, for windows. The results obtained are as follows: There is no relation between job stress on life satisfaction, between job stress and job satisfaction, and indirect relation on job stress and life satisfaction through the mediation of job satisfaction.

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