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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 297 Documents

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DCF DAN RELATIVE VALUATION UNTUK MENGESTIMASI SAHAM PT. ATLAS RESOURCES DALAM IPO Khoirudin, Rifki
Optimum: Jurnal Ekonomi dan Pembangunan Vol 4, No 2 (2014)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Ahmad Dahlan

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 financialÂ 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).

PENGARUH HARGA DAN MODEL TERHADAP KEPUASAN KONSUMEN KAOS SABLON DI KAWASAN MALIOBORO YOGYAKARTA Rusli, Wendri
Optimum: Jurnal Ekonomi dan Pembangunan Vol 3, No 2 (2013)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Ahmad Dahlan

This research aimed to prove that consumer satisfaction to singlet that is on the market at Malioboro Yogyakartas area regarded by factor price and model. At deep observational being done to 100 respondents have already buy and have once had templet singlets. Utilizing computer with SPSS 13.0 for is windows o analisis by uses bifilar linear regression to be gotten price result and positive ascendant model and signifikan to consumer decision. Done by quiz t and quiz f signifikans ala and unsures positive price and model regards consumer decision. Be of yielding beta coefficient quiz gotten by factor decision dominant buys to be regarded by model.

PENGARUH KOMITMEN DAN MOTIVASI TERHADAP KINERJA KADER POS PELAYANAN TERPADU (POSYANDU) Bidayati, Utik
Optimum: Jurnal Ekonomi dan Pembangunan Vol 7, No 1 (2017)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Ahmad Dahlan

This study aimed to analyze the eï¬ ect of commitment and motivation on the performance of health cadres in the village Sidomoyo, Godean, Sleman. The sample is determined by purposive sampling method. Data collected by providing a list of questions to respondents on aï¬ ective commitment, commitment to sustainability, normative commitment, motivation and performance of health cadres. The results obtained indicate that all the variables committed no signiï¬ cant eï¬ ect on performance. Only the motivation variable that has signiï¬ cant impact on the performance of cadres Yandu.

PENGARUH PELIMPAHAN WEWENANG DALAM HUBUNGAN PARTISIPASI PENYUSUNAN ANGGARAN DENGAN KINERJA (STUDI PADA UNIT KEGIATAN MAHASISWA FAKULTAS EKONOMI UAD) Sumaryanto, Sumaryanto
Optimum: Jurnal Ekonomi dan Pembangunan Vol 3, No 2 (2013)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Ahmad Dahlan

Prior research found inconsitency result about relationship between participation budgeting with performance. This research is deigned to find out the effect of decentralization on relation participation budgeting to performance in organization student of Economic Faculty Ahmad Dahlan University.Data were collected by performing laboratory experiment with 2x2 factorial designs. The subjects in this research were 80 Accounting Department students of Ahmad Dahlan University, but four students incomplete to answer my questionnaire. Hypothesis was tested using 2x2 Anova.This research found that performance of student have participation budgeting higher than students havenât participation budgeting on decentralization systems (p-value = 0.018), decentralization influenced relationship between participation budgeting with performance (p-value = 0.026).

FAKTOR-FAKTOR YANG MENDORONG WAJIB PAJAK PRIBADI UNTUK MENGGELAPKAN PAJAK Hidayatulloh, Amir
Optimum: Jurnal Ekonomi dan Pembangunan Vol 6, No 2 (2016)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Ahmad Dahlan

The objective of this study is to determine the factors that encourage privatetaxpayers to tax fraud. These factors include attitude of non-compliance with tax,subjective norm, perceived behavioral control, and religiosity. Sampling this studyusing purposive sampling technique. The criteria used is taxpayer who has to haveNPWP, thus totaling 52 sample analyzed samples. This study uses survey data collectionÂ technique whether made directly or through the internet. Hypothesis testing is done byÂ multiple regression analysis. This study obtained results the intention to tax fraud isÂ effect by subjective norm, and perceived behavioral control, but an attitude of noncompliance with tax and religiosity does nor effect the intention tax fraud.

PENGARUH PENGADOPSIAN INTERNATIONAL FINANCIAL REPORTING STANDARDS (IFRS) TERHADAP MANAJEMEN LABA Ayem, Sri; Wahidah, Umi
Optimum: Jurnal Ekonomi dan Pembangunan Vol 8, No 1 (2018)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Ahmad Dahlan

This research aimed to examine the effect of the adoption of International Financial Reporting Standards (IFRS) on eearning management on companies listed in IDX. Earning management that used in this research was discretionary accrual. This research is also use the control variable size, leverage, and return on equity (ROE). This research used populations sector of transport service companies that listed in Indonesia Stock Exchange. The data of this research taken from secondary data that was from the Indonesia Stock Exchange in the form of Indonesian Capital Market Directory (ICMD) and the annual report of the company 2011-2015. The method of collecting sample was purposive sampling technique as many as 75 companies. The method of analysis used in this research is multiple regression analysis. Based on regression testing shows that the adoption of International Financial Reporting Standards (IFRS) have a negative significant effect on earnings management. This indicates that the adoption of IFRS can decrease earnings management practices. ROE control variables also significantly affect the application of IFRS in the practice of earnings management, while control size and leverage variables do not affect the application of IFRS in practice earnings managementÂ

PENGARUH FAKTOR FUNDAMENTAL DALAM PENENTUAN KEBIJAKAN PEMBAYARAN DIVIDEN PADA PERUSAHAAN PABRIKAN Ariesanti, Alia
Optimum: Jurnal Ekonomi dan Pembangunan Vol 2, No 2 (2012)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Ahmad Dahlan

The aim of this study is to analyze the effect of liquidity, profitability, solvability, and history of dividend-payment on dividend policy. This study focused on sample manufacturing firms, that shared dividend between 2007-2011 or not shared which listing in Indonesia Stock Exchange. To analyze the relationship, this study used logistic regression because the measurement of dependend variable is binary. This study found an empirical prove that history of dividen-payment impacted on dividend policy. The possibility of dividend-payment by company had history one year ahead dividend-payment greater 64 times than company that not paid. The another independend variables, that is liquidity, profitability, and solvability, not impacted on dividend policy. Signalling devidend theory provided the answer to explain this result study.

MENGUJI MODEL HUBUNGAN ANTARA ORGANIZATION-BASED SELF ESTEEM TERHADAP ORGANIZATONAL CITIZENSHIP BEHAVIOR; SELF EFFICACY SEBAGAI VARIABEL PEMEDIASIAN Widjajani, Susi; Wiyono, Joko; Romadoni, Mia Rahma
Optimum: Jurnal Ekonomi dan Pembangunan Vol 4, No 2 (2014)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Ahmad Dahlan

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.

INFLASI DI ERA GLOBAL DENGAN PENDEKATANPHILLIPS-CURVE Nawatmi, Sri
Optimum: Jurnal Ekonomi dan Pembangunan Vol 6, No 2 (2016)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Ahmad Dahlan

This study aims to analyze infl ation in Indonesia by using the New KeynesianPhillips Curve. The study used Vector Autoregressive (VAR) with the type of VECMÂ (Vector Error Correction Model). VECM is one of restrictive VAR. The fi rst step of VARÂ is determining endogenous and exogeneous variables based on the theory. EstimationÂ results indicate that the Error Correction Term (ECT) is signifi cantly negativeÂ (-0.675167). It means that there was the existence of the error term, and the negativeÂ sign indicates that an error capable of leading to equilibrium. Based on the resultsÂ obtained of VECM calculation, expected infl ation had negative effect on inflation inÂ Indonesia (-0.913099). Indonesia output gap had positive effect (62.98311) whileÂ world output gap did not affect infl ation in Indonesia. It means that domestic factorsÂ more determine infl ation in Indonesia than the foreign factors. Thus, Bank IndonesiaÂ as price stabilizer will be easier to create a policy to tackle infl ation because domesticÂ factors are easier to control than the foreign factors.

PENGARUH ONLINE FLOW ELEMENTS DAN KEPUASAN PADA PENGALAMAN BELANJA HEDONIS DAN UTILITARIAN: STUDI KASUS PADA SOCIAL COMMERCE Hidayati, Lukluk Atul; Purwantini, Anissa Hakim
Optimum: Jurnal Ekonomi dan Pembangunan Vol 7, No 2 (2017)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Ahmad Dahlan

This study examined the relationship between online flow elements on hedonic and utilitarian online shopping experience and its influence on the satisfaction that later influenced the social commerce intention. The research sample using purposive sampling method of social media users who ever search information and purchase online through social media as Facebook, Instagram, Twitter or Path. The results of this study indicate that arousal, challenge and time distortion have positive effect on hedonic online shopping experience, whereas telepresence havenât significant effect. Importance, interactivity and skill positively influence utilitarian online shopping experience, while the control has no effect. Utilitarian shopping experience influence satisfaction, whereas no significant effect on hedonic shopping experience. Satisfaction positively influence repurchase intention in social commerce.

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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