Optimum: Jurnal Ekonomi dan Pembangunan最新文献

{"title":"PAJAK DIGITAL: POTENSI DAN TANTANGAN","authors":"Dwi Marlina Wijayanti","doi":"10.12928/OPTIMUM.V10I1.15831","DOIUrl":"https://doi.org/10.12928/OPTIMUM.V10I1.15831","url":null,"abstract":"This study aims to analyze the potential and challenges of taxation in the digital era and  understanding the readiness of business actors conducting business activities through E-commerce (PMSE) to the new taxation rules. In addition, this study also provides an overview of taxation policies that are appropriate to the digital era. There are still many potential taxation that has not been touched. One of the biggest potential is in digital companies. Tax regulations for digital companies are still under discussion by the government. But for business operators who carry out PMSE, there is a regulation which requires them to pay taxes. Observations indicate that the majority of business operators conducting PMSEs are not yet aware of the latest tax regulations. Literacy is needed so that more tax objects are aware on tax. Nevertheless, the results show that business operators are ready to be confirmed as taxpayers in accordance with applicable regulations. This is a big opportunity in the taxation sector.","PeriodicalId":282022,"journal":{"name":"Optimum: Jurnal Ekonomi dan Pembangunan","volume":"23 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-06-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"122553185","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"ASEAN-CANADA FREE TRADE AGREEMENT: POTENTIAL ECONOMIC FOR ASEAN MEMBER COUNTRIES","authors":"I. Q. A’yun","doi":"10.12928/OPTIMUM.V10I1.16079","DOIUrl":"https://doi.org/10.12928/OPTIMUM.V10I1.16079","url":null,"abstract":"ASEAN and Canada agreed to establish cooperation as ASEAN-Canada Free Trade Agreement (FTA). This cooperation aims to strengthen economic relations between ASEAN and Canada by eliminating tariff barriers for almost all of trade in goods. Therefore, this study aims to calculate how big the effect of the ASEAN-Canada FTA trade agreement on the macroeconomic conditions of ASEAN member countries. The analysis method used is Computable General Equilibrium (CGE) model using Global Trade Analysis Project (GTAP) version 9A. This cooperation is expected to reduce trade barriers in all sectors, particularly tariff reductions as a representation of declining trade barriers in both ASEAN and Canada. This study analyse two trade policy scenarios by 50% and 100% (full liberalization) tariff reduction. The simulation results show that all ASEAN member countries get the benefit from full liberalization or a 50% tariff reduction on welfare except Laos and Philippines. In addition, this cooperation also can increase the real GDP in all ASEAN member countries and trade balance for Indonesia, Philippines, Singapore, Myanmar and Canada. It also has negative impacts on inflation and investment for some ASEAN member countries such as Brunei Darussalam, Cambodia, Laos, Malaysia and Thailand.","PeriodicalId":282022,"journal":{"name":"Optimum: Jurnal Ekonomi dan Pembangunan","volume":"70 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-06-25","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"121876793","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"PERANAN KEPEMIMPINAN DAN MOTIVASI PADA ORGANISASI SERTA IMPLIKASINYA TERHADAP KINERJA ORGANISASI MELALUI KEPUASAN KERJA","authors":"Desta Rizky Kusuma","doi":"10.12928/OPTIMUM.V8I1.8919","DOIUrl":"https://doi.org/10.12928/OPTIMUM.V8I1.8919","url":null,"abstract":"Job satisfaction to be one of the successful performance of the company. Leadership and motivation are factors that can determine a person's job satisfaction. This study wanted to examine the role of leadership in organizational performance. The purpose of this study was to test and prove that employee satisfaction is determined by the role of leadership and employee motivation. The results of this study are expected to provide an evaluation of the importance of the leadership role in creating job satisfaction can drive better organizational performance.","PeriodicalId":282022,"journal":{"name":"Optimum: Jurnal Ekonomi dan Pembangunan","volume":"196 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2018-07-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"123071798","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"PENGARUH GAYA KEPEMIMPINAN TERHADAP MOTIVASI DAN KEPUASAN KERJA SERTA KINERJA KARYAWAN PT PUPUK KALIMANTAN TIMUR TBK","authors":"Abdul Choliq Hidayat","doi":"10.12928/OPTIMUM.V8I1.9218","DOIUrl":"https://doi.org/10.12928/OPTIMUM.V8I1.9218","url":null,"abstract":"The purposes of this research were to examine and analyze the influence of the following variables: 1. Leadership Style on Work Motivation; 2. Leadership Style on Job Satisfaction; 3. Leadership Style on Employee Performance; 4. Work Motivation on Employee Performance; 5. Job Satisfaction on Work Motivation; and 6. Job Satisfaction on Employee Performance of PT Pupuk Kaltim Tbk. The study was conducted in PT Pupuk Kaltim Tbk in Bontang, East Kalimantan Province. The total number of samples was 168 pairs of questionnaires from 198 packs of respondents and the population consisted of 1,465 employees, obtained by using proportional stratified random sampling. Data analysis used Structural Equation Modelling (SEM), assisted by software program AMOS. Based on research data, analysis and discussion, the results were: The indicators on the variable of leadership style was the orientation of success. The variable of work motivation was the affiliation ( arithmetic mean ) and competence ( confirmatory factor analysis ). The variable of  job satisfaction was the company and management. Meanwhile, the variable of employee performance, in which the respondents were supervisors, was the use of time for employees. Leadership style can enhance employee performance through increasing either work motivation or job satisfaction, or increasing both, job satisfaction and work motivation. The employee performance of  PT Pupuk Kaltim Tbk can not be influenced by leadership style directly. It is suggested that the management of PT Pupuk Kaltim Tbk give attention by conducting comprehensive research and scientific steps to make changes in Human Resources Management, especially in revitalizing leadership so that the company’s objective, vision and mission can be achieved well.","PeriodicalId":282022,"journal":{"name":"Optimum: Jurnal Ekonomi dan Pembangunan","volume":"10 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2018-07-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"116761928","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"PENGARUH ORIENTASI KEWIRAUSAHAAN DAN ORIENTASI PEMBELAJARAN TERHADAP KINERJA PEMASARAN MELALUI ORIENTASI PELANGGAN DAN ORIENTASI INOVASI UKM KONVEKSI DI KABUPATEN SRAGEN","authors":"S. Dewi","doi":"10.12928/OPTIMUM.V8I1.8830","DOIUrl":"https://doi.org/10.12928/OPTIMUM.V8I1.8830","url":null,"abstract":"Konstribusi UKM pada perekonomian yang sangat besar dan perkembangan yang  semakin  meningkat  dari  segi  kuantitas   ternyata   belum   diimbangi  dengan peningkatan kualitas, sehingga tujuan penelitian ini adalah mengetahui pengaruh orientasi kewirausahaan dan orientasi pembelajaran terhadap kinerja pemasaran melalui orientasi pelanggan dan orientasi inovasi UKM Konveksi di Kabupaten Sragen. Populasi penelitian ini adalah pemilik atau  pengelola UKM konveksi di Kabupaten Sragen. Kriteria  pemilik atau pengelola UKM yang dijadikan populasi dalam penelitian ini adalah data yang publikasikan  oleh BPS sebagai UKM dan sesuai dengan (UU. No. 20 tahun 2008). Sampel dalam penelitian ini adalah sebesar 970X10%= 97 responden, dibulatkan menjadi 100 responden, maka dalam penelitian ini sampelnya 100 responden UKM konveksi di Kabupaten Sragen dengan menggunakan  convenience   sampling. Analisis penelitian ini menggunakan analisis jalur. Hasil penelitian ini menunjukkan  Orientasi kewirausahaan dan orientasi pembelajaran berpengaruh positif dan signifikan terhadap orientasi pelanggan. Orientasi kewirausahaan dan orientasi pembelajaran berpengaruh positif dan signifikan terhadap orientasi inovasi. Orientasi kewirausahaan, orientasi pelanggan dan orientasi inovasi berpengaruh positif dan signifikan terhadap kinerja pemasaran. Dan orientasi pembelajaran berpengaruh negatif dan tidak signifikan terhadap kinerja pemasaran. Variabel yang paling dominan adalah variabel orientasi pembelajaran melalui orientasi inovasi terhadap kinerja pemasaran.","PeriodicalId":282022,"journal":{"name":"Optimum: Jurnal Ekonomi dan Pembangunan","volume":"28 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2018-07-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"115069126","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"faktor-faktor yang mempengaruhi penolakan pemakaian pupuk organik","authors":"Purwoko Purwoko","doi":"10.12928/OPTIMUM.V8I1.8989","DOIUrl":"https://doi.org/10.12928/OPTIMUM.V8I1.8989","url":null,"abstract":"ABSTRAK Penelitian ini akan menguji faktor-faktor yang mempengaruhi penolakan pemakaian pupuk organik bersubsidi dengan menggunakan kerangka berpikir teori perilaku terencana modifikasi. Latar belakang yang mempengaruhi sikap dalam teori perilaku terencana modifikasi yang dipakai dalam model penelitian adalah variabel nilai kepedulian terhadap alam dan pengalaman. Sedangkan variabel harga, informasi dan minat mempengaruhi perilaku. Pemilihan variabel latar belakang berdasarkan hasil FGD dan in dept interview dan focus group discusison. Penelitian ini menggunakan metode penelitian sebagai berikut: teknik pengumpulan data dengan non probability sampling, pengukuran model menggununakan Confirmatory Factor Analysis (CFA) dan uji struktural model menggunakan Structural  Equation Modelling (SEM) . Nilai kepedulian terhadap alam tidak mempunyai  pengaruh negatif terhadap sikap petani dalam menolak memakai pupuk organik bersubsidi. Pengalaman mempunyai pengaruh negatif dan signifikan terhadap sikap menolak memakai pupuk organik bersubsidi. Informasi tentang pupuk organik tidak berpengaruh terhadap minat petani. Harga pupuk organik tidak berpengaruh terhadap minat dan perilaku menolak memakai pupuk organik bersubsidi. Sikap menolak mempunyai pengaruh positif dan  signifikan terhadap minat menolak memakai pupuk organik bersubsidi. Minat menolak memakai pupuk organik bersubsidi berpengaruh positif dan signifikan terhadap perilaku penolakan pemakaian pupuk organik bersubsidi. Penelitian ini memberikan model prediktif yang bisa menjelaskan keputusan penolakan pemakaian pupuk organik bersubsidi, sehingga hasil penelitian ini memberikan masukan bagi pemerintah dalam mengambil kebijakan tentang pupuk organik bersubsidi.","PeriodicalId":282022,"journal":{"name":"Optimum: Jurnal Ekonomi dan Pembangunan","volume":"96 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2018-07-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"115651047","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"PENGARUH PENGADOPSIAN INTERNATIONAL FINANCIAL REPORTING STANDARDS (IFRS) TERHADAP MANAJEMEN LABA","authors":"Sri Ayem, Umi Wahidah","doi":"10.12928/OPTIMUM.V8I1.8854","DOIUrl":"https://doi.org/10.12928/OPTIMUM.V8I1.8854","url":null,"abstract":"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 management","PeriodicalId":282022,"journal":{"name":"Optimum: Jurnal Ekonomi dan Pembangunan","volume":"4 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2018-07-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"133071228","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Analisis Preferensi Konsumen Rumah Tangga Terhadap Teh Celup di Kota Semarang (Analysis of Household Consumers Preference towards Tea Bags in Semarang City)","authors":"Regina Ikmanila, M. Mukson, H. Setiyawan","doi":"10.12928/OPTIMUM.V8I1.9080","DOIUrl":"https://doi.org/10.12928/OPTIMUM.V8I1.9080","url":null,"abstract":"ABSTRAK Konsumsi teh yang tinggi di Kota Semarang dan terjadinya perubahan pola konsumsi teh di masyarakat dari teh seduh ke teh celup membuat teh celup memiliki prospek yang tinggi untuk masuk ke pasar teh. Produsen perlu memahami preferensi konsumen dalam membeli teh celup supaya dapat merencanakan, mengembangkan, dan memasarkan produknya dengan baik. Penelitian bertujuan untuk menganalisis tingkat preferensi dan urutan kepentingan atribut produk teh celup pada konsumen rumah tangga di Kota Semarang. Penelitian dilakukan di Kecamatan Semarang Barat, Semarang Selatan dan Banyumanik yang mewakili daerah pantai, dataran rendah, dan perbukitan di Kota Semarang. Metode penelitian yang digunakan adalah survei dengan jumlah sampel sebanyak 100 responden rumah tangga diambil dengan teknik purposive sampling. Data penelitian dianalisis menggunakan analisis konjoin dengan kombinasi sebanyak 16 stimuli. Hasil penelitian menunjukkan bahwa preferensi konsumen rumah tangga terhadap atribut teh celup di Kota Semarang adalah yang memiliki rasa melati (jasmine), harga berkisar Rp 5.000,00-10.000,00 per  kemasan, merek terkenal, kemasan kotak (box) dan memiliki informasi kadaluarsa yang jelas. Urutan kepentingan atribut teh celup berturut-turut adalah rasa, merek, harga, kemasan, dan informasi kadaluarsa. Kata kunci: Preferensi konsumen, teh celup, analisis konjoin ABSTRACT High tea consumption in Semarang City and the change of tea consumption pattern from loose leaf tea to tea bags make tea bags have a high prospect of getting into the tea market. Producers need to understand consumer preferences in buying tea bags so they can plan, develop, and market their products well. This research aimed to analyze the level of preference and relative importance of tea bags product attributes on household consumers in Semarang City. The research was conducted in West Semarang, South Semarang and Banyumanik Subdistrict representing coastal area, lowland, and hills in Semarang City. Research method is a survey with the samples number of 100 household respondents taken by purposive sampling technique. Data were analyzed using conjoint analysis with 16 combinations of product. Result showed that household consumers' preference for tea bags attribute in Semarang City is jasmine flavor, the price range IDR 5,000-10,000 per pack, famous brand, box packaging and has clear expiration date. Consumers priority of tea bags attribute is taste, brand, price, packaging, and expiration date. Keywords: Consumer preferences, tea bags, conjoint analysis","PeriodicalId":282022,"journal":{"name":"Optimum: Jurnal Ekonomi dan Pembangunan","volume":"104 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2018-07-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"133034087","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Uji Parsial Cash Rasio ,Debt to Equity Rasio Dan Total Assets Turnover Terhadap Return On Assets Pada Perusahaan Transportasi Yang Terdaftar Di Bursa Efek Indonesia","authors":"R. Yuniastuti","doi":"10.12928/optimum.v8i1.9011","DOIUrl":"https://doi.org/10.12928/optimum.v8i1.9011","url":null,"abstract":"Uji Parsial terhadap cash rasio, debt to equity rasio, total assets turnover pada return on assets pada perusahaan transportasi memberikan dampak pengaruh terhadap return on assets. Ketiga rasio pada cash rasio, debt to equity rasio dan total asets turnover sebagai variabel independent mempunyai pengaruh secara parsial terhadap return on assets sebagai variabel dependent. Dan dari ketiga ratio berpengaruh memberikan kembalian assets ke perusahaan, sehingga perusahaan akan lebih efektifitas dalam pengembalian keuntungannya","PeriodicalId":282022,"journal":{"name":"Optimum: Jurnal Ekonomi dan Pembangunan","volume":"29 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2018-07-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"133924635","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Optimalisasi Aksesibilitas Sebagai Percepatan Pembangunan : Studi Kasus Penataan Jalan di Kabupaten Pangandaran","authors":"Bayu Kharisma","doi":"10.12928/OPTIMUM.V8I1.9014","DOIUrl":"https://doi.org/10.12928/OPTIMUM.V8I1.9014","url":null,"abstract":"This study aims to analyze the implementation of infrastructure development, especially the arrangement of roads, road management policy in terms of spatial aspects and accessibility of development in Pangandaran Regency. The methodology used in this research is Connectivity, Ultrasound Method and SWOT Analysis. Source of data used as informants is Bappeda Pangadaran District and Local Government Work Unit (SKPD) and RPJMD document Pangandaran District 2016-2021, Regional Profile of Regency Pangandaran 2106. The official map of Pangandaran Regency to be used as reference to analyze spatially. In addition, the process of collecting data using interview methods accompanied the demand for digital data. The results showed that the implementation of infrastructure development related to road arrangement in Pangandaran Regency is currently the main priority of development activities. It is not separated that the existing road conditions can be said to be less feasible and is a legacy of Ciamis regency. The policy of road arrangement is urgent because if viewed from the spatial aspect of Pangandaran Regency is in disaster-prone areas. On the other hand, the challenging condition of topology and geography of Pangandaran Regency becomes its own reasons. Accessibility can increase the acceleration of development in Pangandaran regency due to the strategic location of Pangandaran Regency and become a tourist destination","PeriodicalId":282022,"journal":{"name":"Optimum: Jurnal Ekonomi dan Pembangunan","volume":"22 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2018-06-22","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"133013211","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}