Optimum : Jurnal Ekonomi dan Pembangunan
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.
Articles
298 Documents
ASIMETRI PERSEPSI PENILAIAN KINERJA DAN PERILAKU DIFUNGSIONAL TIM: TINJAUAN TERHADAP PROFIL TIM
Yuliana, Supia
Optimum: Jurnal Ekonomi dan Pembangunan Vol 2, No 2 (2012)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Ahmad Dahlan
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
Full PDF (260.054 KB)
|
DOI: 10.12928/optimum.v2i2.7861
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.
PERKEMBANGAN INFRASTRUKTUR DAN PERUBAHAN HIRARKI KOTA (STUDI KASUS KABUPATEN/KOTA DI JAWA TENGAH BERDASAR TAHUN SENSUS PENDUDUK 1990, 2000, 2010)
Matitaputty, Shandy Jannifer;
Primadani, Anita
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 (425.338 KB)
|
DOI: 10.12928/optimum.v7i1.7903
The population growth of a region and its adjacent areas will create new needs. These needs are created by the advancement of culture and the increasing complexity of population activity. The emerging needs give rise to the consequent increase in infrastructure provision. The availability of adequate municipal infrastructure is believed to be one of the factors driving the cityâs development as reflected in the hierarchy of the city.Central Java province has 35 districts adjacent and interact with each other.Each of these districts has a population that changes with time. City residents are considered as a society that has high economic activity that will spur revenue growth region.The development of urban infrastructure is likely to result in the development of the urban population which ultimately increases the hierarchy of the city. This study intends to see whether infrastructure developments in districts in Central Java will result in an increase in urban population in the region which further impacts on changes in the hierarchy of cities. The results show that population growth has resultedin increased population activity, transportation and technology systems along with the times. In the long run, this leads to a change of urban hierarchy. This is also because the adjacent districts will be connected and infl uenced. Changes in the hierarchy of cities that occurred in the years 1990-2010 in the district in Central Java province showed that the highest hierarchy position occupied by Semarang City. This is driven by the rapid development of infrastructure and technology in Semarang City. The rapiddevelopment of infrastructure and technology of Semarang City become a big enough attraction for residents of the surrounding area to move to Semarang City
PROSPEK IMPLEMENTASI SAK ETAP BERBASIS KUALITAS LAPORAN KEUANGAN UMKM
Susanto, Barkah;
Yuliani, Nur Laila
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 (125.056 KB)
|
DOI: 10.12928/optimum.v5i1.7796
The purpose of this study is to evidence the factors that influence the perception of the importance of entrepreneurs related to accounting and financial reporting efforts and understanding SME entrepreneurs as well as proving the influence of the quality of financial reports to the growing number of bank credit received by SMEs in the City and County of ex-Kedu residency. Plan activities will include sampling with purposive sampling, data collection, and then tested by regression analysis testing tool. The results of the data analysis can be concluded that the respondent SMEs in this study have the perception that the accounting and financial reporting is important in the growth and development of its business. Latest education has positive influence on the perception of respondents about the importance of entrepreneurs financial reporting, whereas educational background, gender, and longstanding business has no effect on the perception of entrepreneurs about the importance of financial reporting. Quality of the SME financial statements affect the amount of credit it receives. Entrepreneurs variable information, socialization and last education of the SME entrepreneurs affect the understanding of the content SAK ETAP.
PENGARUH GROWTH OPPORTUNITY, NET WORKING CAPITAL, CASH CONVERSION CYCLE DAN LEVERAGE TERHADAP CASH HOLDING PERUSAHAAN
Marfuah, Marfuah;
Zulhilmi, Ardan
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 (157.073 KB)
|
DOI: 10.12928/optimum.v5i1.7819
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.
ANALISA PENGUJIAN SISTEM INFORMASI RUMAH SAKIT (STUDI KASUS RUMAH SAKIT KHUSUS BEDAH AN-NUR YOGYAKARTA)
Putra, Ulinnuha Yudiansa
Optimum: Jurnal Ekonomi dan Pembangunan Vol 3, No 2 (2013)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Ahmad Dahlan
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
Full PDF (370.358 KB)
|
DOI: 10.12928/optimum.v3i2.7852
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.
PENGARUH DOMINAN CURRENT RATIO, DEBT TO ASSET RATIO, TOTAL ASSETS TURNOVER TERHADAP RETURN ON EQUITY PADA PERUSAHAAN MAKANAN DAN MINUMAN DI BURSA EFEK INDONESIA
Yuniastuti, Rina Milyati
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 (272.828 KB)
|
DOI: 10.12928/optimum.v7i1.7887
The Purpose of this research is to be achieved is to determine the most dominant inï¬uence 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 inï¬uence between current ratio, debt to asset ratio, total asset turnover to return on equity useful for investor. And in the research the dominant inï¬ uence is total asset turnover.
Optimalisasi Aksesibilitas Sebagai Percepatan Pembangunan : Studi Kasus Penataan Jalan di Kabupaten Pangandaran
Kharisma, Bayu
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 (581.824 KB)
|
DOI: 10.12928/optimum.v8i1.9014
Penelitian ini bertujuan untuk menganalisis pelaksanaan pembangunan infrastruktur, khususnya penataan jalan, kebijakan penataan jalan ditinjau dari aspek spasial dan aksesibilitas pembangunan di Kabupaten Pangandaran. Metodologi yang digunakan dalam penelitian ini adalah Konektivitas, Metode USG dan Analisa SWOT. Sumber data yang dijadikan informan adalah Bappeda Kabupaten Pangadaran dan Satuan Kerja Perangkat Daerah (SKPD) dan dokumen RPJMD Kabupaten Pangandaran 2016-2021, Profil Daerah Kabupaten Pangandaran 2106. Peta Tematik Kabupaten Pangandaran yang resmi untuk dijadikan rujukan menganalisa secara spasial. Selain itu, proses pengumpulan data menggunakan metode wawancara disertai permintaan data digital. Hasil penelitian menunjukkan bahwa Pelaksanaan pembangunan infrastruktur terkait penataan jalan di Kabupaten Pangandaran saat ini merupakan prioritas utama kegiatan pembangunan. Hal ini tidak lepas bahwa kondisi jalan yang ada saat ini dapat dikatakan kurang layak dan merupakan warisan dari Kabupaten Ciamis. Kebijakan penataan jalan merupakan hal yang mendesak karena jika ditinjau dari aspek spasial Kabupaten Pangandaran berada pada wilayah yang rawan bencana. Disisi lain, kondisi topologi dan geografi Kabupaten Pangandaran yang penuh tantangan menjadi alasan tersendiri menjadi prioritas. Aksesibilitas dapat meningkatan percepatan pembangunan di Kabupaten Pangandaran karena letak Kabupaten Pangandaran yang strategis dan menjadi jalur daerah tujuan wisata.
ANALISIS KETIMPANGAN DISTRIBUSI PENDAPATAN 33 PROVINSI DI INDONESIA
Chrisamba, Galaxi;
Saraswati, Birgitta Dian
Optimum: Jurnal Ekonomi dan Pembangunan Vol 6, No 1 (2016)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Ahmad Dahlan
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
Full PDF (1618.794 KB)
|
DOI: 10.12928/optimum.v6i1.7843
This study aims to determine the factors that infl uence the unequality distribution of income in Indonesia. This study uses panel data with the time of year during the period 2007-2012 and cross section 33 provinces in Indonesia. Through the fi xed effect estimation model result that infl ation is negative and signifi cant effect on the unequality distribution of income and education while government spending and a signifi cant positive effect on the unequality distribution of income.
Model Persamaan Simultan Untuk Jumlah Uang Beredar Tingkat Inflasi Dan Suku Bunga Domestik Di Indonesia
Suripto, Suripto;
Hakim, Abdul
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 (1808.896 KB)
|
DOI: 10.12928/optimum.v1i1.7876
The main purpose of this study was to analyze the influence of the money supply and the rate of inflation to domestic interest rate (SBI) in Indonesia in 1998.2 - 2008.1. The approach in this study using simultanenous equation model and estimated with Two Stage Least Square (2-SLS). The results prove: First the model estimates the amount of money supply showed that gross domestic product significantly with the positive direction on the money supply, the exchange rate is not significant to the money supply and lending rates significantly negative effect on the money supply. Second The model estimates is significant and positive effect on the inflation rate, the exchange rate is not significant to the level of and time deposit rates significantly positive effect on the rate of inflation. Third, the model estimates the domestic interest rate (SBI) shows that inflation is not significant to be SBI, the money supply is not significant to the SBI, the SBI rate significantly positive
PENGARUH PERSON-ORGANIZATION FIT TERHADAP KOMITMEN ORGANISASIONAL MELALUI KEPUASAAN KERJA PADA KARYAWAN IBI DARMAJAYA
rumangkit, stefanus;
Maryati, Sri
Optimum: Jurnal Ekonomi dan Pembangunan Vol 7, No 2 (2017)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Ahmad Dahlan
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
Full PDF (575.21 KB)
|
DOI: 10.12928/optimum.v7i2.7918
This study aims to examine the influence of person organization fit on organizational commitment with work satisfaction as a mediator variable. The data collected as many as 150 respondents obtained from educative employees Institute of Informatics and Business Darmajaya in the years of 2017. From the data obtained, then performed data analysis using the regression model of mediation through a simple regression analysis and multiple regression method. The results of this study indicate that the person organization fit has a positive and significant effect on organizational commitment. From the results of this study can be reported that the socialization of the organization have a positive and significant impact on the suitability of values. Other findings from this study indicate that conformity values have a positive and significant effect on affective commitment. In addition, the results of this study also indicate that conformity values mediate the effect of organizational socialization on affective commitment.