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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.
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Articles 9 Documents
 1 
Search results for , issue "Vol 9, No 2 (2019)" : 9 Documents clear
PENGARUH ROLE CONFLICT, ROLE AMBIGUITY, DAN ROLE OVERLOAD TERHADAP CYBERLOAFING DENGAN EMOTIONAL INTELLIGENCE SEBAGAI VARIABEL PEMODERASI Rikha Muftia Khoirunnisa; Candra Vionela Merdiana
Optimum: Jurnal Ekonomi dan Pembangunan Vol 9, No 2 (2019)
Publisher : Universitas Ahmad Dahlan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (410.621 KB) | DOI: 10.12928/optimum.v9i2.13771

Abstract

The internet helps organizations/companies achieve their goals more effectively and efficiently, both in terms of costs, energy, and time. On the one hand, these facilities support the achievement of company goals. But on the other hand, these facilities will cause problems if employees cannot use them optimally to help complete their work. The phenomenon of using internet facilities in the workplace for purposes not related to work is known as cyberloafing. This study examined the direct effect of role conflict, role ambiguity, role overload, and emotional intelligence on cyberloafing, then examined the role of moderating emotional intelligence on the influence of role conflict and role ambiguity on cyberloafing. The respondents of this study were employees (civil servants) of the Department of Education, Youth and Sports in DIY. The sample in this study was taken using a purposive sampling method. Hypothesis testing uses multiple regression. The results showed that role conflict and emotional intelligence proved to be influential on cyberloafing. Emotional intelligence has also been shown to moderate the influence of role conflict on cyberloafing. Whereas role ambiguity and role overload have not been proven to influence cyberloafing. Likewise, the role of moderating emotional intelligence on the influence of role ambiguity on cyberloafing is also not proven. Keywords: role conflict, role ambiguity, role overload, kecerdasan emosional, cyberloafing
ANALISIS PEMETAAN PERMASALAHAN PEMBUKUAN UMKM DI DAERAH ISTIMEWA YOGYAKARTA Beni Suhendra Winarso; Indah Kurniawati; Siti Resmi
Optimum: Jurnal Ekonomi dan Pembangunan Vol 9, No 2 (2019)
Publisher : Universitas Ahmad Dahlan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (44.41 KB) | DOI: 10.12928/optimum.v9i2.12867

Abstract

This study aims to map the condition of MSMEs in the Special Region of Yogyakarta. This study uses MSME respondents in DIY. The selection of respondents was based on the rapid development of MSMEs and was proven to have survived during the monetary crisis and various eruptions and earthquakes. The number of respondents in this study is 65 MSMEs. Data collection is done through questionnaires and direct interviews with respondents. The results of the study show that the MSMEs studied were micro-business groups based on the criteria of the Central Bureau of Statistics and the UMKM Law. Another result of this study is the level of knowledge of MSMEs in terms of accounting is very limited so that the financial statements produced are not in accordance with the standards. A further consequence is that banks doubt financial information made by borrowers. The implication of this research is that the government must educate MSMEs in understanding financial statements. The results of the study in the form of mapping of bookkeeping for MSMEs can be the basis for further research. Research on understanding accounting can be done using experimental methods so that MSMEs can apply research results to their business decision making.
KINERJA REKSA DANA DI INDONESIA DITINJAU DARI PEMILIHAN SAHAM, DAN TINGKAT RISIKO Diyan Lestari
Optimum: Jurnal Ekonomi dan Pembangunan Vol 9, No 2 (2019)
Publisher : Universitas Ahmad Dahlan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.12928/optimum.v9i2.13304

Abstract

Mutual fund is a pool investment which combines many investment products. It is managed by investment manager. It can be stock, bond, and other investment products. Currently, there is positve trend of mutual fund performance in Indonesia. It can be concluded that Indonesian tend to realize the positive impact of mutual fund investment which has relatively fix returns compare to other investment products. However, the stability of economic and political condition in Indonesia also drive the positive trend of mutual fund investment. Every investors want to gain optimal return. They will observe the mutual fund which has the maximum return. To predict mutual fund performance, many studies consider threee measurement which is Sharpe, Tryenor amd Jensen. This study aims to examine the mutual fund performace based on stock selection, and risk consideration.. This study use pool regression to analyze the data. The result shows that risk level do not effect the mutual fund performance, while stock selection effect the mutual fund performance.
PENGARUH PROFITABILITAS, LIKUIDITAS TERHADAP DIVIDEND PAYOUT RATIO PERUSAHAAN DENGAN GOOD CORPORATE GOVERNANCE SEBAGAI VARIABEL INTERVENING (Studi Kasus pada Perusahaan Bluechip yang Terdaftar di Bursa Efek Indonesia 2012-2016) Nala Tri Kusuma
Optimum: Jurnal Ekonomi dan Pembangunan Vol 9, No 2 (2019)
Publisher : Universitas Ahmad Dahlan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (376.071 KB) | DOI: 10.12928/optimum.v9i2.12141

Abstract

The purpose of this study is to describe (1) Effect of Profitability on Dividen Payout Ratio at Bluechip company period 2012-2016. (2) Liquidity Influence on Dividen Payout Ratio at Bluechip company period 2012-2016. (3) The Influence of Profitability to Good Corporate Governance at Bluechip Company for the period of 2012 - 2016. (4) Influence of Liquidity to Good Corporate Governance at Bluechip Company in 2012-2015. (5) Influence of Good Corporate Governance to Dividen  Payout Ratio at Bluechip company period 2012-2016.The sample of this research is 10 companies selected by using purposive sampling method. The data analysis used is multiple linear regression to identify independent variables that influence the dependent variable and path analysis to detect indirect influence through good corporate governance.The result of this study indicate (1) Profitability has a significant effect on Good Corporate Governance, (2) Liquidity does not affect Good Corporate Governance, (3) Profitability has a significant effect to Dividen  Payout Ratio (4) ) Liquidity has a significant effect to Dividen Payout Ratio, (5) Good Corporate Governance has no effect to Dividen Payout Ratio.
PENGARUH STRATEGI BISNIS, KEMAMPUAN MANAJERIAL, DAN PENGETAHUAN AKUNTANSI PELAKU UMKM TERHADAP KINERJA UMKM BIDANG KULINER DI KABUPATEN PURBALINGGA Muttaqin Abdillah; Dona Primasari
Optimum: Jurnal Ekonomi dan Pembangunan Vol 9, No 2 (2019)
Publisher : Universitas Ahmad Dahlan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (112.64 KB) | DOI: 10.12928/optimum.v9i2.12848

Abstract

This study aims to determine and analyze the infl uence of business strategy variables, managerial abilities and accounting knowledge of SME actors on the performance of SMEs in the culinary fi eld in Purbalingga Regency. This study uses primary data, with the SME population in the culinary fi eld in Purbalingga district. The method used to determine the sample of the study was purposive sampling method, so that 61 respondents were obtained. The analytical method used is Multiple Regression Analysis. The results of this study indicate that business strategies, managerial capabilities and accounting knowledge partially and simultaneously infl uence the performance of SMEs. The implication of this research is that the performance of MSMEs can be improved by applying business strategies that are appropriate to the situation, MSME actors have adequate managerial skills and have good accounting knowledge.
PENGARUH FAKTOR GEOGRAFIS TERHADAP HARGA KEBUTUHAN POKOK DI PASAR TRADITIONAL Francisca Hermawan; Clara Herlina Karjo; Bertha Napitupulu
Optimum: Jurnal Ekonomi dan Pembangunan Vol 9, No 2 (2019)
Publisher : Universitas Ahmad Dahlan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (249.022 KB) | DOI: 10.12928/optimum.v9i2.12894

Abstract

The affordable price of staple materials (basic food) is one of the conditions in order for the wheels of the economy run smoothly on food can meet the needs of the community. However, the price of basic commodities in traditional markets is not always same each others, its depends on the location of the markets. This research was conducted by census in five traditional market in Jakarta to figure out the difference in the price of staple based on the location of its markets. The data used in the form of prices of 10 types of staple in every market. Data analysis was performed with statistical program as known as SPSS version 22 by using Analysis of Variance (ANOVA). The results showed that the price of the staple in the market is stable and not very influential on the ability of purchasing power despite the location investigated is different. Expected from this research, the society remained traditional market shopping.
PENGARUH GOOD GOVERNANCE, KOMPETENSI, KOMITMEN ORGANISASI, DAN TEAMWORK TERHADAP KUALITAS LAPORAN KEUANGAN DI PEMERINTAH KABUPATEN SRAGEN Yuniatin Wardani; Darmawan Fitriyanto
Optimum: Jurnal Ekonomi dan Pembangunan Vol 9, No 2 (2019)
Publisher : Universitas Ahmad Dahlan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (990.298 KB) | DOI: 10.12928/optimum.v9i2.12075

Abstract

This study aims to determine the influence of good governance, competence, teamwork, and organizational commitment to the quality of local financial statements. The research was conducted at 62 (sixty two) Regional Device Work Unit in Sragen Regency Government. The sample used by a number of population is 8 PPKD and 54 PPK-SKPD in Sragen Government Environment. The results showed that there was a significant influence between good governance (X1), competence (X2), organizational commitment (X3), and team work (X4) simultaneously to the quality of regional financial report (Y). So from the results of the study concluded that the quality of district financial statementsPartially, good governance has a significant effect, while competence, commitment and teamwork have no significant effect on the quality of local financial statements. The adjusted value of R2 is 0.515. This means that 51.5% of the variation in the quality of regional financial statements can be explained by the variation of the four independent variables of good governance, competence, organizational commitment, and teamwork. While the remaining 48.5% is explained by other causes outside the research model
ANALISIS BUSINESS PERFORMANCE BERDASARKAN KARAKTERISTIK RESPONDEN: JENIS KELAMIN, TINGKAT PENDIDIKAN DAN USIA STUDI DI DESA WISATA DAERAH ISTIMEWA YOGYAKARTA Ahsan Sumantika; Adhi Prakosa
Optimum: Jurnal Ekonomi dan Pembangunan Vol 9, No 2 (2019)
Publisher : Universitas Ahmad Dahlan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (2.047 KB) | DOI: 10.12928/optimum.v9i2.13183

Abstract

The development of tourism in Indonesia several years has increased. Oneof the tourist destinations that can be visited is the tourism village. Tourism Village is a village that has a product/service with a special characteristic. To increase tourism potential, marketing strategies are needed to attract tourists, while business performance demonstrates the business performance of an organization. The purpose of this research is to highlight demographic problems that test if there is a diff erence in business performance based on demographic characteristics that are tested that is gender, level of education and age of respondents. The subject in this study is the owners of SMEs in the tourist villages in the special region of Yogyakarta with a total sample of 116 respondents. Data is retrieved through questionnaire. The method of analysis used is a diff erent test one way ANOVA. Test results show that there is nosignifi cant diff erence in business performance based on gender or level of education. However, other results show signifi cant diff erences in business performance based on respondents age.
STUDI KELAYAKAN BISNIS BPRS AR RAHMAN UAD Muhammad Safar Nasir; Sumaryanto Sumaryanto; Ulinnuha Yudiansa Putra
Optimum: Jurnal Ekonomi dan Pembangunan Vol 9, No 2 (2019)
Publisher : Universitas Ahmad Dahlan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (433.347 KB) | DOI: 10.12928/optimum.v9i2.14307

Abstract

The public's expectation of sharia services is increasing, so the demand for sharia-based financial institutions is needed. One form of sharia financial institutions is the Sharia People's Financing Bank (BPRS). Ar Rahman UAD Islamic bank mini is a sharia banking laboratory managed by the accounting study program of the Faculty of Economics, UAD, which is the forerunner of the establishment of BPRS UAD. Operations carried out in Arrahman UAD's mini Islamic banks are with real (real) transactions such as in Islamic banking. Ar Rahman's market share is predicted to grow with more students. The business feasibility study will describe in more detail the projected development of the mini bank into a BPRS UAD financial institution.The results of the preparation of the study feasibility of BPRS UAD are in terms of legal legal aspects that the BPRS UAD will be in the form of a PT and start from the capital side in class 3 which is IDR 5,000,000,000. The marketing aspect with the marketing mix model is seen from the product strategy, price strategy, location strategy and promotion strategy. Technical aspects / operations related to the banking operational support system in collaboration with BISKOM UAD. Operational management aspects are very supportive with abundant human resources owned by UAD. Supported by many study programs that teach about Islamic banking operations. And SWOT analysis that has been analyzed in detail about strengths, weaknesses, opportunities and threats.

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