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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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95 PENGARUH FAKTOR-FAKTOR KEUANGAN PERUSAHAAN TERHADAP KEBIJAKAN DIVIDEN Haryanto, M. Y. Dedi
Optimum: Jurnal Ekonomi dan Pembangunan Vol 5, No 1 (2015)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Ahmad Dahlan

This research aims to know the influence of the liqudity, growth, profitability and efficiency to dividend policy. The population of this research are companies listed on the Indonesia stock exchange and the sample frame use the list of the 50 leading companies in market capitalization in 2012. The sampling methode is purposive sampling technique with two criteria and final sample are 36 listed company. Data was collected from the Indonesian Capital Market in 2012 with research period 2008-2010. This research use multiple regression to analysis data. There are one dependent variables and four independent variables. The results showed that at the level of 95%, ROE, DER, and OPM influence dividend policy while net income growth does not affect the dividend policy. But with 90% confidence, results showed that net income growth (GROW) affect dividend policy. So it can be concluded that corporate financial factors influence the dividend policy.

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

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

Pengaruh Computer Anxiety Terhadap Keahlian Karyawan Dalam Menggunakan Komputer Handoyo, Sigit; Cahyono, Nike Ardhini
Optimum: Jurnal Ekonomi dan Pembangunan Vol 1, No 1 (2011)
Publisher : Fakultas Ekonomi dan Bisnis 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) Prasetyo, Hendro Adi; Triyono, Triyono
Optimum: Jurnal Ekonomi dan Pembangunan Vol 4, No 1 (2014)
Publisher : Fakultas Ekonomi dan Bisnis 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 peopleâs 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.

ANALISIS DETERMINAN TINGKAT KEPATUHAN MEMBAYAR PAJAK WAJIB PAJAK ORANG PRIBADI Yuliani, Nur Laila
Optimum: Jurnal Ekonomi dan Pembangunan Vol 6, No 2 (2016)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Ahmad Dahlan

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 DistrictÂ and City of Magelang. The main background conducting this study is motivated byÂ empirical studies on adherence to pay taxes which is still diverse and growing importanceÂ of revenues from taxes that the government expected. This study implemented theÂ theory of planned behavior as a grand theory. The research sample consisted of 308Â individual taxpayers who performs in the District and City of Magelang. This studyÂ provides evidence that the justice and positive infl uence on the educational level ofÂ compliance to pay taxes. The awareness, quality of service, and sanctions do not affectÂ the compliance of paying taxes.

ANALISIS KEPUASAN DAN LOYALITAS KONSUMEN BERDASARKAN DIMENSI MUTU PELAYANAN Hermawan, Fransisca; Widyastuti, Theresia Dian
Optimum: Jurnal Ekonomi dan Pembangunan Vol 5, No 2 (2015)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Ahmad Dahlan

This study was conducted to analyze the factors affecting customer satisfactionand analyze customer satisfactionâs effect on customer loyalty. The customers were beingstudied used the service and repair provided by the motor workshop. Data was collectedby distributing questionnaires to the customers of Motor Workshop âMuas Motorâ thatwas located at Kelurahan Gunung Batu, Bogor. This study successfully collected thedata, with purposive sampling technique, and analyzed 200 samples that were used asprimary data. This study used multiple linear regression testing. The data collectedwere processed and analyzed using SPSS version 20. Anova test result showed that allindependent variables simultaneously had a signfi cant effect on the level of customersatisfaction. T test results indicated that Physical Evidence, Empathy, and RelationalMarketing dimensions of customer satisfaction had a signifi cant and positive effect oncustomer satisfaction. While Reliability, Responsiveness, and Assurance dimensions ofcustomer satisfaction did not have a signifi cant effect on customer satisfaction. Thisstudy also showed that customer satisfaction had a signifi cant and positive effect oncustomer loyalty.

PENGGUNAAN METODE TRESHOLD GARCH DALAM MEMPREDIKSI HARGA SAHAM PT. GUDANG GARAM, Tbk. Winata, Henry; Hapsari, Yudith Dyah
Optimum: Jurnal Ekonomi dan Pembangunan Vol 7, No 1 (2017)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Ahmad Dahlan

The cigarette industry in Indonesia continues to advance and evolve, it is supported by high demand by the public. PT. Gudang Garam, Tbk. is one of the companies that are already publicly traded in IDX (Indonesia Stock Exchange). The cigarette companyâs stock price tends to go up and make the tobacco companies have good potential in investing. This study uses time series analysis to forecast the stock price of PT. Gudang Garam, Tbk. Historical data is obtained from the stock price www. ï¬ nanceyahoo.com published by the Jakarta Stock Exchange. The results of this study indicate that the daily stock price data of PT. Gudang Garam, Tbk. during the period of 2010-2015 is the data that is contained heteroscedasticity and asymmetric shocks, so that we need the necessary variation model of ARCH / GARCH, Threshold GARCH (TGARCH) to produce accurate forecasting results. Results forecasting models indicate that the model TGARCH (1.1) is quite accurate in forecasting with a mean absolute percentage error of 4%.

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

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.Â

ANALISIS DAMPAK PENETEPAN UU NO.28/2009 TERHADAP ABNORMAL RETURN DAN TRADING VOLUME ACTIVITY (STUDI KASUS PADA PERUSAHAAN ROKOK DI BEI) Nurfauziah, Nurfauziah; Afiano, Rossy
Optimum: Jurnal Ekonomi dan Pembangunan Vol 3, No 2 (2013)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Ahmad Dahlan

This study aims to analyze the differences in the average abnormal return and the average trading volume activity on tobacco companies on the Stock Exchange before and after the promulgation of Law No.28/2009 events. This study uses event study, which carried out observations of the average abnormal return and the average trading volume activity for 5 days before and 5 days after the event. Results of this study indicate there are differences in the average abnormal return and the average trading volume but no significant activity before and after the promulgation of Law No.28/2009 events, suggesting that market participants had anticipated with no rush to transactions, average abnormal return obtained is negative which means that the information content of the event is bad information. The average trading volume greater activity in the period before the event was announced this suggests that investors anticipate likely done in the period before the event announced.

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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