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.
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<![CDATA[STRATEGI RETAIL MIX UNTUK MENINGKATKAN DAYA SAING PERITEL DI PASAR TRADISIONAL ]]>
<![CDATA[Saputra, Murry Harmawan]]>;
<![CDATA[Ariningsih, Endah Pri]]>
<![CDATA[ Optimum: Jurnal Ekonomi dan Pembangunan Vol 4, No 2 (2014) ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis Universitas Ahmad Dahlan ]]>
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DOI: 10.12928/optimum.v4i2.7803
<![CDATA[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.]]>
<![CDATA[DAMPAK KERENTANAN SOSIAL PADA ATRATEGI LIVELIHOODS RUAH TANGGA PEREPUAN PESERTA UPPKS DI KECAATAN NGAPILAN KOTA YOGYAKARTA ]]>
<![CDATA[Kurniyati, Nany Noor]]>;
<![CDATA[Utami, Kristiana Sri]]>
<![CDATA[ Optimum: Jurnal Ekonomi dan Pembangunan Vol 4, No 2 (2014) ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis Universitas Ahmad Dahlan ]]>
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DOI: 10.12928/optimum.v4i2.7808
<![CDATA[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.]]>
<![CDATA[DCF DAN RELATIVE VALUATION UNTUK MENGESTIMASI SAHAM PT. ATLAS RESOURCES DALAM IPO ]]>
<![CDATA[Khoirudin, Rifki]]>
<![CDATA[ Optimum: Jurnal Ekonomi dan Pembangunan Vol 4, No 2 (2014) ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis Universitas Ahmad Dahlan ]]>
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DOI: 10.12928/optimum.v4i2.7822
<![CDATA[This research aims to estimate fair value per share of PT. Atlas Resources, Tbk. as a comparison value to the offered price, set at the time of Initial Public Offering (IPO). This research also aim to determine whether the price offered abovementioned were undervalued or overvalued. Information used in this research is in the form of secondary data of PT. Atlas Resources, Tbk.fi nancial statements for the period of fourth years from 2007 to 2011 which was audited by public accountants collectively with other information contained in yhe its prospectus, fi nancial report of comparable companies, and stock prices of comparable companies. The analyzing tools used to determine the fair value per share are discounted cash fl ow method and relative valuation method. The discounted cash fl ow method were perform via: projection of the financial statements i.e. the balance sheet and income statement, projection of Free Cash Flow to Equity (FCFE), determination of the discount rate, determination of terminal value, and determining the estimated value of the equity. The relative valuation method is established by searching, choosing and determining the appropriate multiple of comparable companies in similar bussines. Multiples used are: Price Earnings Ratio (PER), Price to Book Value (PBV), and Price to Sales Ratio (P/S).]]>
<![CDATA[MENGUJI MODEL HUBUNGAN ANTARA ORGANIZATION-BASED SELF ESTEEM TERHADAP ORGANIZATONAL CITIZENSHIP BEHAVIOR; SELF EFFICACY SEBAGAI VARIABEL PEMEDIASIAN ]]>
<![CDATA[Widjajani, Susi]]>;
<![CDATA[Wiyono, Joko]]>;
<![CDATA[Romadoni, Mia Rahma]]>
<![CDATA[ Optimum: Jurnal Ekonomi dan Pembangunan Vol 4, No 2 (2014) ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis Universitas Ahmad Dahlan ]]>
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DOI: 10.12928/optimum.v4i2.7837
<![CDATA[Organizational behavior is a refl ection of the attitudes and behaviors of employees who believed based on the perception of the individual to improve their performance. The purpose of study will describe the infl uence of organization-based self-esteem (OBSE) on organizational citizenship behavior (OCB) mediated self effi cacy. The research was quantitative methode and to collect data using instruments measuring instrument adapted from self-effi cacy (Bandura, 1997), OBSE (Pierce, Gardner, Cummings, & Dunham, 1989, 1993) and OCB (Williams & Anderson, 1991). Samples of the research were hospital employees, group D both medical and nonmedical employees in the region of Yogyakarta Province. Results of the factor analysis with SEM using AMOS version 18, describes relationship OBSE on OCB both directly and mediated by self-effi cacy in the work environment within the scope of the valueattitude- behavior.]]>
<![CDATA[PENGARUH KOMPETENSI SUMBER DAYA MANUSIA TERHADAP PENERAPAN AKUNTANSI AKRUAL DENGAN PERANGKAT PENDUKUNG SEBAGAI VARIABEL MODERATING (STUDI EMPIRIS PADA PEMERINTAH KOTA YOGYAKARTA) ]]>
<![CDATA[Heriningsih, Sucahyo]]>;
<![CDATA[Sudaryati, Dwi]]>
<![CDATA[ Optimum: Jurnal Ekonomi dan Pembangunan Vol 4, No 2 (2014) ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis Universitas Ahmad Dahlan ]]>
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DOI: 10.12928/optimum.v4i2.7795
<![CDATA[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).]]>
<![CDATA[PENGARUH MANAJEMEN MODAL KERJA TERHADAP PROFITABILITAS PADA PERUSAHAAN MANUFAKTUR ]]>
<![CDATA[Panjaitan, Yunia]]>;
<![CDATA[Wijaya, Bandi]]>
<![CDATA[ Optimum: Jurnal Ekonomi dan Pembangunan Vol 4, No 2 (2014) ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis Universitas Ahmad Dahlan ]]>
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DOI: 10.12928/optimum.v4i2.7851
<![CDATA[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.]]>
<![CDATA[IDENTIFIKASI FAKTOR-FAKTOR PENYEBAB KEENGGANAN MASYARAKAT BERURUSAN DENGAN PAJAK (STUDI EKSPLORASI MASYARAKAT DI KOTA PALEMBANG) ]]>
<![CDATA[Setiawan, Antonius Singgih]]>
<![CDATA[ Optimum: Jurnal Ekonomi dan Pembangunan Vol 4, No 2 (2014) ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis Universitas Ahmad Dahlan ]]>
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DOI: 10.12928/optimum.v4i2.7792
<![CDATA[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. ]]>
<![CDATA[ANALISIS PENGARUH LEVERAGE, SET KESEMPATAN INVESTASI, KEPEMILIKAN MANAJERIAL, DAN CORPORATE GOVERNANCE TERHADAP KEBIJAKAN DIVIDEN ]]>
<![CDATA[Rosaline, Tina]]>;
<![CDATA[Oktorina, Megawati]]>
<![CDATA[ Optimum: Jurnal Ekonomi dan Pembangunan Vol 4, No 2 (2014) ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis Universitas Ahmad Dahlan ]]>
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DOI: 10.12928/optimum.v4i2.7844
<![CDATA[Dividend policy is one of the important company policy, because it can be a signal for investors to see the value of the company. The dividend policy in each company has different characteristics from one another. This study aimed to examine the effect of leverage, the investment opportunity set, managerial ownership, and corporate governance on dividend policy. The sample in this study were 115 company year listed in the Indonesia Stock Exchange and distribute dividends during the period 2010 to 2012. This study used multiple linear regression to analyze the data and test the hypothesis. The results showed that the dividend policy is influenced by the investment opportunity set measured by a price-earnings ratio and the market value of equity to book assets. Meanwhile, financial leverage, managerial ownership, corporate governance, and firm size as control variables did not significantly affect dividend policy.]]>
<![CDATA[WOMEN EMPOWERMENT IN THE ECONOMIC DEVELOPMENT OF NAGA CITY ]]>
<![CDATA[O. Menes, Emelita]]>
<![CDATA[ Optimum: Jurnal Ekonomi dan Pembangunan Vol 4, No 2 (2014) ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis Universitas Ahmad Dahlan ]]>
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DOI: 10.12928/optimum.v4i2.7858
<![CDATA[Penelitian deskriptif-evaluatif ini melihat sejauh mana kontribusi perempuan pengusaha dalam pembangunan ekonomi di Naga City. Kemampuan dalam hal planning, organizing, capability building, fi nancial management dan monitoring menjadi tolok ukur pemberdayaan dalam operasi bisnis yang mereka lakukan . Hasil temuan menunjukkan bahwa pencapaian tujuan bisnis dipengaruhi oleh kepribadian dan kebijakan operasional yang mereka lakukan. Tugas yang sulit bagi mereka adalah membuat kegiatan dan anggaran yang terinci. Ada perbedaan antusiasme dan sikap inovasi dari pengusaha perempuan dari area non komersial dan area komersial. Pengusaha di daerah komersial merasa lebih yakin bahwa mereka akan bertahan di kompetisi yang ketat sehingga membuat mereka kurang peduli dengan aspek manajemen bisnis yang berbeda. Wanita mengalami kesulitan dalam menyesuaikan diri dengan lingkungan yang terus kerubah karena perubahan membawa konwensi pada perubahan biaya, tenaga kerja dan menggeser produk untuk memenuhi tuntutan perubahan.]]>
<![CDATA[ANALISIS PENGARUH LEVERAGE, SET KESEMPATAN INVESTASI, KEPEMILIKAN MANAJERIAL, DAN CORPORATE GOVERNANCE TERHADAP KEBIJAKAN DIVIDEN ]]>
<![CDATA[Tina Rosaline]]>;
<![CDATA[Megawati Oktorina]]>
<![CDATA[ Optimum: Jurnal Ekonomi dan Pembangunan Vol 4, No 2 (2014) ]]>
Publisher : <![CDATA[Universitas Ahmad Dahlan ]]>
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Full PDF (283.694 KB)
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DOI: 10.12928/optimum.v4i2.7844
<![CDATA[Dividend policy is one of the important company policy, because it can be a signal for investors to see the value of the company. The dividend policy in each company has different characteristics from one another. This study aimed to examine the effect of leverage, the investment opportunity set, managerial ownership, and corporate governance on dividend policy. The sample in this study were 115 company year listed in the Indonesia Stock Exchange and distribute dividends during the period 2010 to 2012. This study used multiple linear regression to analyze the data and test the hypothesis. The results showed that the dividend policy is influenced by the investment opportunity set measured by a price-earnings ratio and the market value of equity to book assets. Meanwhile, financial leverage, managerial ownership, corporate governance, and firm size as control variables did not significantly affect dividend policy.]]>
