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Contact Name
Lestari Sukarniati
Contact Email
optimum@uad.ac.id
Phone
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Journal Mail Official
optimum@uad.ac.id
Editorial Address
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Location
Kota yogyakarta,
Daerah istimewa yogyakarta
INDONESIA
OPTIMUM (Jurnal of Economics and Business)
ISSN : 14116022     EISSN : 26139464     DOI : -
Core Subject : Economy, Science,
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 279 Documents
PENGARUH CORPORATE GOVERNANCE PERCEPTION INDEX, RISIKO, DAN KARAKTERISTIK PERUSAHAAN TERHADAP KINERJA KEUANGAN (STUDI EMPIRIS PERUSAHAAN GO PUBLIC DI CGPI) Warenda, Okajaya Kusuma
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 (302.365 KB) | DOI: 10.12928/optimum.v3i2.7836

Abstract

This study examines the relationship between the corporate governance perception index, risk, and and firm characteristics that proxies by institutional ownership, growth opportunities (sales growth) and size on the firm’s financial performance measured using return on equity (ROE). The method to analys this study is regression . Data which used is the data from 2006-2012 for 86 companies was listed Indonesia Stock Exchange ( IDX ) and included in the ranking of The Indonesian Institute for Corporate Governance ( IICG ). The results indicates that corporate governance perception index, risk and growth opportunities (sales growth) have relationship with the firm’s financial performance. But, there is variable institusional ownership and size hasn’t relationship with the firm’s performance.
PERILAKU ORGANISASIONAL PADA IMPLEMENTASI SISTEM INFORMASI KEUANGAN DAERAH (SIKD) (Studi Empiris Pada Pemerintah Daerah Kabupaten Sragen) Supartini, Supartini
Optimum: Jurnal Ekonomi dan Pembangunan Vol 1, No 2 (2011)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Ahmad Dahlan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (323.683 KB) | DOI: 10.12928/optimum.v1i2.7868

Abstract

Local Financial Information System (SIKD) can give the better information for the decision making of strategic specially relate to the transparency and accountability in public sector. This research aim to test the relation between SKID implementation factor that supported, clarity of target, training with the cognitive conflict, affective conflict,the usefulness of SIKD, then cognitive and affective conflict by usefulness of SIKD and also the relation of SIKD’s usefulness by cost consciousness. Data obtained by propagating questioner to head on duty, chief, the institution’s leader, the area’s leader, superintendent, secretary of area and secretary DPRD of local government of Sragen Regency. The result of this research supports Chenhall (2004) which indicates the usefulness of ABCM for the scheme of product related to the financial succeed. This research suggests that in the system implementation, pays attention to other factors and requires to be developed to check the technical factors.
ANALISIS PENGARUH BERBAGI PENGETAHUAN ORGANISASI TERHADAP KINERJA ORGANISASI: PERAN PEMEDIASI INOVASI ORGANISASI Fikri, Muhammad Ali
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 (687.103 KB) | DOI: 10.12928/optimum.v7i2.7911

Abstract

The capability of an organization to conduct organizational performance depends on its innovation resources. This capability can be utilized by facilitating organization innovation in the organization. However, organizational innovation activities cannot be happened automatically. Therefore, knowledge sharing plays significant role to encourage organizational innovation particularly in the context of university.The main objective of this study was to analyze the mediation effect of organizational innovation on the impact of organizational knowledge sharing on organizational performance. This study uses the primary data which obtained through the survey by distributing questionnaires. The respondents from this study were employees of university in Province Daerah Istimewa Yogyakarta, who were included in the purposive sampling criteria. The questionnaires were worth to analyze as much as 75 questionnaires from 100 questionnaires. Scale test result of the instruments used in this study meet the standard of validity and reliability analysis.The results of regression analysis of this study indicate that organizational knowledge sharing has a positive effect on organizational performance, organizational knowledge sharing has a positive effect on organizational innovation, and organizational innovation has a positive effect on organizational performance. When the organizational innovation was included as a mediated variable, the effect of organizational knowledge sharing on organizational performance remains positive and significant. This means that the organizational innovation is a partial mediated in the effect of organizational knowledge sharing on organizational performance.
STRATEGI RETAIL MIX UNTUK MENINGKATKAN DAYA SAING PERITEL DI PASAR TRADISIONAL Saputra, Murry Harmawan; Ariningsih, Endah Pri
Optimum: Jurnal Ekonomi dan Pembangunan Vol 4, No 2 (2014)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Ahmad Dahlan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (243.582 KB) | DOI: 10.12928/optimum.v4i2.7803

Abstract

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.
ANALISIS AGENCY PROBLEMS, CORPORATE GOVERNANCE, DAN STRUKTUR KEPEMILIKAN PADA PERUSAHAAN-PERUSAHAAN KEUANGAN DI INDONESIA Ermawati, Wita Juwita
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 (290.359 KB) | DOI: 10.12928/optimum.v2i2.7826

Abstract

Implementation of corporate governance can not be separated from the agency problems that may occur in a company, and the companys ownership structure. Ownership structure of companies in Indonesia including financial firms are likely concentrated (closely held), so that the potential agency problems occur between majority/controlling shareholder and minority shareholders. For the banking sector, potential agency problems occur between owners and depositors (creditors) as well. How the corporate governance run will determine the agency problems that may occur. If there are high agency conflicts, so that corporate governance is not good and there are agency costs that may reduce the value of the company. Agency problems can be minimized through three mechanisms, namely an external mechanism, internal mechanism and market mechanism. Ideally, these three mechanisms can be well implemented. However, the more effective mechanism in ensuring good corporate governance is an external mechanism to oversight and strict law enforcement from regulator and the independent.
PENILAIAN KINERJA SAHAM PADA PELAKSANAAN IPO DITINJAU DARI UNDERPRICING DAN MARKET OVERREACTION Kusuma, Desta Rizky
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 (298.222 KB) | DOI: 10.12928/optimum.v2i2.7859

Abstract

This study aims to determine the short-term and long-term stock performance after the IPO and market overreaction symptoms in IDX. In terms of performance shares underprice stocks, short-term performance share is calculated one month after the IPO and long-term calculated six months after the IPO. The data sample are firms listed on the IDX of IPOs in the year 2000 - 2007, obtaining a sample of 102 firms. Based on the analysis, the short-term stock performance post-IPO can provide a positive abnormal return and long stock performance post-IPO will go down or decline (long run underperformance). The results showed no symptoms of market overreaction, because there is no relationship in the opposite pattern of abnormal returns earned on short-term and long term.
MENILAI KINERJA PERUSAHAAN RETAIL TRADE YANG TERDAFTAR DI BURSA EFEK INDONESIA BERBASIS LAPORAN KEUANGAN Nasyaroeka, John
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 (279.581 KB) | DOI: 10.12928/optimum.v7i1.7896

Abstract

As for this study reached is to know the performance of the company retail trade in BEI. The contribution of the time period in the study to provide information will be the performance of the company retail trade useful for the investors. Methods used in this study is the documentation the research using the data collection to see its financial report. This study tries to identify financial statements by looking at the performance of retailtrade companies through financial ratios of liquidity ratios, solvency ratios, profi tability ratios and activity ratios. The results of this study indicate that the liquidity ratio of financial position of retail trade companies in very good condition. The solvency ratio shows that the ratio of this ratio indicates a decrease caused by the company being fi nanced almost with part of the debt. The provitability ratio that is represented by the ROA indicator shows that the profit margin obtained by the company looks quite good. While the ratio of activity shows that the average company in the retail trade produces good corporate value. However, the results of the resulting sales have not obtained optimal results
PENGARUH QUALITY ASSURANCE DAN ISO 9000 TERHADAP KINERJA PROGRAM STUDI (STUDI PADA SEBUAH PERGURUAN TINGGI SWASTA DI YOGYAKARTA) Sutanto, Aftoni
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 (316.202 KB)

Abstract

Higher education is very important for the community. The college is an institution that organizes the process of education or teaching, research and service to the community. This research was conducted at a private university in Yogyakarta. The purpose of this research was to examine the influence of Quality Assurance and ISO 9000 on performance. The population of this research is the entire department. The sampling technique using saturated or census sampling technique, i.e. by using all components of the population considered to be able to assess the implementation of the Quality Assurance (QA) and the implementation of ISO 9000. The respondents in this study is the Chairman or Secretary of department. Technique of data analysis in this study uses the program of Generalized Structured Component Analysis (GSCA) to perform analysis of hypothesis testing. The result show that the diversity of variable QA, ISO and performance can be explained by models research with having value as fit as much as 73,6 %. The remaining 26,4 % described by other variables.Variable QA influential not significantly to the performance of a course of study in college. Variable ISO 9000 influential not significantly to the performance of course of study. While variable QA influential positive and significantly to ISO 9000. On the contrary, variable ISO 9000 influential positive and significantly to QA.
PENILAIAN RISIKO TERHADAP PERLUASAN PENDAPATAN NON-BUNGA PERBANKAN DI INDONESIA Kusuma, Desta Rizky
Optimum: Jurnal Ekonomi dan Pembangunan Vol 5, No 2 (2015)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Ahmad Dahlan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (268.603 KB) | DOI: 10.12928/optimum.v5i2.7817

Abstract

Growth in non-interest income in excess of interest income on banks in Indonesiabecame the motivation and background in this research. The condition is one of thebank’s efforts to stabilize revenue, or referred to diversify income. Research in thefi eld of bank income diversifi cation, especially in the developed countries give mixedresults and contradictory, while in Indonesia is still relatively little is reviewing thisphenomenon. Aims of the study, the fi rst to test the effect of non-interest income of thebank’s accounting and market risk. Second, examine the effect of non-interest incomefrom fee based on accounting and market risk. The object of research is banking inIndonesia, with a sample of banks listed on the Indonesia Stock Exchange (BEI) fromthe year 2010 to 2012. The research data were mostly obtained from the Stock Exchangeand the Bank of Indonesia Banking Directory (DPI). Non-interest income is proxied bytwo variables: net non-interest income and fee-based revenue. Risk is measured onthe basis of accounting and the market, the risk is proxied by the variable accountingstandard deviation of ROA, while the market risk variable is proxied by the standarddeviation of stock returns.
FAKTOR YANG MEMPENGARUHI PENERIMAAN OPINI AUDIT GOING CONCERN PADA PERUSAHAAN MANUFAKTUR YANG TERCATAT DI BURSA EFEK INDONESIA TAHUN 2011 – 2013 Widyastuti, Theresia 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 (1618.839 KB) | DOI: 10.12928/optimum.v6i1.7850

Abstract

This study was conducted to analyze the effect of liquidity, leverage, profi tability, cash fl ow ratio, company size, growth, quality audits, and audit lag on the issue of going concern audit opinion of manufacturing companies listed in Indonesia Stock Exchange in year 2011 - 2013. The study was conducted on 72 samples of manufacturing companies selected. Binary logistic regression testing is used as statistical test. The results of this study showed that leverage and audit quality had signifi cant impact on the issue of going concern audit opinion, whereas liquidity, profi tability, cash flow ratio, company size, growth, and audit lag had no signifi cant impact on the issue of going concern audit opinion.

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