cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
Ahmad Ashifuddin Aqham
Contact Email
ahmad.ashifuddin@gmail.com
Phone
+628975841020
Journal Mail Official
katon@amikveteran.ac.id
Editorial Address
Jln. Senopati Arcawinagun Purwokerto 53113 Telp (0281) 6572636 Purwokerto 53121 Tlp. (0281) 6577111, 575222, 6575333, Nomor SK : 1860DTK-VI2009 Tanggal SK: 13 April 2009
Location
Kab. banyumas,
Jawa tengah
INDONESIA
Optimal: Jurnal Ekonomi dan Manajemen
Published by Amik Veteran Purwokerto
ISSN : 29624444     EISSN : 29624010     DOI : 10.55606
Core Subject : Economy, Science,
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance
Topik dalam Jurnal ini berkaitan dengan aspek apapun dari manajemen, namun tidak terbatas pada topik berikut : Manajemen Sumberdaya Manusia , Manajemen Keuangan, Manajemen Pemasaran, Manajemen Sektor Publik, Manajemen Operasional, Manajemen Rantai Pasokan, Corporate Governance, Etika Bisnis, Akuntansi Manajemen dan Pasar Modal dan Investasi.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 276 Documents
 14   15   16   17   18 
Pengaruh Persentase Saham Dan Akuntansi Konservatisme Terhadap Relevansi Nilai Laporan Keuangan Dengan Kualitas Laba Sebagai Variabel Moderasi Roy Alpinus Ginting; Lamria Simamora; M. Ichsan Diarsyad; Sri Yuni; Agus Kubertein; Iwan Christian
OPTIMAL Jurnal Ekonomi dan Manajemen Vol. 3 No. 3 (2023): September : Jurnal Ekonomi dan Manajemen
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/optimal.v3i3.1807

Abstract

This study aims to determine the effect of share percentage, accounting conservatism, the interaction of earnings quality and share percentage on value relevance and the interaction of earnings quality and accounting conservatism on value relevance in manufacturing companies listed on the Indonesia Stock Exchange in 2019-2021. The number of manufacturing companies used as samples in this study were 96 companies after going through the purposive sampling method. The results showed that partially the variable percentage of shares has no effect on value relevance, accounting conservatism has no effect on value relevance, earnings quality interactions are proven to be unable to moderate the relationship between share percentage to value relevance and earnings quality interactions are proven to be unable to moderate the relationship between accounting conservatism and relevance. Companies are expected to see the importance of other factors that can increase the relevance of the value of financial statements optimally. For investors, it is hoped that this can be used as input in making investment decisions in the future, before deciding to invest in the company. For further research, it is hoped that by adding other variables that might be able to predict the value relevance of financial statements even better.
Promosi Marketing Pada Butik Cheryl Collection Cherilya Alfara Natasya; Puji Isyanto; Dini Yani
OPTIMAL Jurnal Ekonomi dan Manajemen Vol. 3 No. 3 (2023): September : Jurnal Ekonomi dan Manajemen
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/optimal.v3i3.1809

Abstract

Fashion is an important need for all people. Marketing strategy is a fundamental tool that is designed or planned to achieve the goals of a company by developing a sustainable competitive advantage through the market entered and the program used to serve its target market. The current fashion trend is very interesting to follow and develop according to current needs to attract consumer interest and purchasing power.
Peran Signifikan Media Sosial Terhadap Pemasaran Produk Kemasan UMKM Pada Daerah Karawang Hajid Imam Pranoto
OPTIMAL Jurnal Ekonomi dan Manajemen Vol. 3 No. 3 (2023): September : Jurnal Ekonomi dan Manajemen
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/optimal.v3i3.1811

Abstract

The penetration of social media has changed the paradigm of communication and marketing for Micro, Small and Medium Enterprises (MSMEs) in various regions, including in the Karawang Region. This study aims to analyze the significant role of social media in supporting MSMEs in the Karawang Region and understand the benefits obtained by MSMEs in utilizing social media platforms. The research method used is a qualitative approach using in-depth interview techniques with owners and managers of MSMEs who actively use social media as part of their marketing strategy in the Karawang area. The collected data was analyzed using a thematic analysis approach to identify patterns, themes, and the role of social media in the context of MSMEs in the area. The results of the study show that social media plays a significant role in supporting MSMEs in the Karawang Region. MSMEs that use social media report increased brand awareness, wider market reach, and better interaction with customers. Social media provides an affordable, easy-to-use and effective platform for promoting MSME products or services, interacting with customers and obtaining direct feedback. In addition, social media also helps MSMEs in the Karawang Region to gain market insight, follow industry trends, and forge partnerships with local businesses. Another benefit gained is monitoring competitors and developing more effective marketing strategies based on data analysis from social media. This study highlights the importance of using social media in the marketing strategy of MSMEs in the Karawang Region. MSMEs need to use social media wisely to gain significant benefits in improving their performance and competitiveness. However, challenges such as limited digital knowledge and skills and limited internet access need to be overcome through training and support from related parties. This research provides valuable insights for MSMEs in the Karawang Region in understanding the role and benefits of social media in their business context. Local governments and related institutions are expected to provide support in the form of training, digital infrastructure, and access to technology to help MSMEs make optimal use of the potential of social media. Thus, MSMEs in the Karawang Region can increase the success and sustainability of their business in the growing digital era.
Analisis Lingkungan Kerja Pada Perum Peruri (Perusahaan Umum Percetakan Uang Republik Indonesia) Lutfiyah Rahma Wati; Sungkono Sungkono
OPTIMAL Jurnal Ekonomi dan Manajemen Vol. 3 No. 3 (2023): September : Jurnal Ekonomi dan Manajemen
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/optimal.v3i3.1812

Abstract

The work environment is divided into two, namely the physical work environment can affect employee performance including equipment, office buildings, furniture and room layout. This includes the physical conditions of employees working, including layout design, light (illumination), color, temperature, humidity and air circulation. . Meanwhile, what is included in the non-physical environment is related to work relationships, both with superiors and with fellow co-workers or relationships with subordinates. Employee performance (employee performance) can also be better if the environment around employees is good in terms of comfort, peace, and in terms of good communication between superiors and subordinates.
Analisa Penerapan Manajemen Marketing Komunikasi Radio Urban 106.3 Fm dalam Mempertahankan Pengiklan (Studi Kasus Pada Radio Urban Bandung 106.3 Fm) Rifky Akmal Padhilah
OPTIMAL Jurnal Ekonomi dan Manajemen Vol. 3 No. 3 (2023): September : Jurnal Ekonomi dan Manajemen
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/optimal.v3i3.1813

Abstract

This study aims to analyze the implementation of Urban Radio Communications 106.3 fm marketing manajemen in maintaining advertisers. This research is a qualitative research. In this study, researchers used a case study approach to reveal the implementation and problems in the implementation of Urban Radio 106.3 fm marketing communication manajemen in retaining advertisers through interviews, observation, and documentation. The results of this study indicate that Urban Radio implements 90% of the implementation of marketing communication management based on theory. This makes Radio Urban more mature in preparation and in technical terms of implementation and has targets to evaluate. Apart from that, Urban Radio also improvises the technical implementation according to how comfortable the executor is. This is a determining factor for Urban Radio's success in surviving and being able to compete with other radios. Community marketing allows us to go beyond traditional marketing tactics and reach potential customers. This is because the internet includes technology that influences and touches human life so much.
Pengaruh Motivasi Kerja Terhadap Kinerja Karyawan Pada PT. Pos Indonesia Cabang Karawang Felix Oktavianus Wijaya; Syifa Pramudita Faddila
OPTIMAL Jurnal Ekonomi dan Manajemen Vol. 3 No. 3 (2023): September : Jurnal Ekonomi dan Manajemen
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/optimal.v3i3.1814

Abstract

Motivation is one of the things that influence human behavior, motivation is also known as a driving force for desires, supporters or needs that can make a person excited and motivated to fulfill their own motivation, so that they can act and act according to certain ways that will lead to the desired direction. optimal. This study aims to determine how the influence of work motivation on the performance of employees of PT Pos Indonesia, Karawang Branch. The research location was at Pt.Pos Indonesia Karawang branch, the respondents were employees of PT. Pos Indonesia Karawang branch. The population is 94 people, and the sample is 94 people. The sampling technique used in this study is the Saturated Sampling Technique. Furthermore, data was collected through interviews in a structured Likert scale and distributed using the Google form. Heteroscedasticity Test and Data Normality Test were carried out on the questionnaire on samples. The results showed that motivation had a significant effect on performance.
Fungsi Dan Pengaruh Visi Misi Pada Sebuah Organisasi SD Negeri 02 Pulau Besar Feyza Yudhistira; Aditiya Dwi Pangestu; Alif Akbar; Miftahul Hayatunnisa; Lusi Utari; Yoga Pratama; Indah Noviyanti
OPTIMAL Jurnal Ekonomi dan Manajemen Vol. 3 No. 3 (2023): September : Jurnal Ekonomi dan Manajemen
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/optimal.v3i3.1816

Abstract

Vision and mission are statements that describe the goals and directions to be achieved by the school. The vision articulates the school's long-term goals, while the mission defines how the school will achieve this vision. These two elements are important in school development because they provide guidance, purpose, and focus for the entire school community. This study aims to investigate the influence and role of vision and mission in SD Negeri 2 Pulau Besar in achieving educational goals. Through qualitative research methods, including interviews, observation, and document analysis, this study aims to gain an in-depth understanding of how the vision and mission affect the school. In the context of SD Negeri 2 Pulau Besar, the school's vision and mission will play the role of accelerator and mover. An effective vision and mission can motivate and inspire the entire school community, including students, teachers and staff, to work towards the same goals. A clear and strong vision provides a view of what the school wants to achieve, while the mission sets out concrete strategies and steps to achieve this vision. Through this research, it is hoped that there will be a positive influence from the vision and mission of SD Negeri 2 Pulau Besar on the achievement of educational goals. This will provide important insights for education stakeholders, including teachers, principals and policy makers, in designing and implementing an effective vision and mission in schools. With a deep understanding of the impact of vision and mission, stakeholders can work together to create a learning environment that is motivating, focused and oriented towards achieving the desired educational goals. This research is also expected to contribute to further educational research on the role of vision and mission in the context of basic education. With a better understanding of the impact and function of vision and mission, other schools can adopt best practices that have proven effective and improve their efforts in achieving the educational goals set.
Analisis Kinerja Keuangan Setelah Implementasi Pola Pengelolaan Keuangan Badan Layanan Umum Daerah (PPK-BLUD) Ari Ardiansyah
OPTIMAL Jurnal Ekonomi dan Manajemen Vol. 3 No. 3 (2023): September : Jurnal Ekonomi dan Manajemen
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/optimal.v3i3.1819

Abstract

The purpose of this study is to understand the financial activities of the Melata Health Center after the implementation of the BLUD (2020-2022). The background of the problem is that people's welfare needs to be improved through improving the performance of government organizations, for example in the establishment of BLU/D. Health Center is one example of community organization. The organization places more emphasis on providing services to society than making a profit. Research is one type of research. Data obtained through the creation of documentation. Techniques for analyzing desktop quantitative information for the purpose of determining employment rates based on currency exchange rates. The research findings show that the financial activities of the Melata Health Center in 2020, 2021 and 2022 will be carried out using various indicators of the PNBP ratio on operational costs, inventory turnover, equity returns, fixed asset returns, fixed asset turnover, receivables collection period, current ratio, and cash ratio based on Director General of Treasury Regulation No. PER-36/PB/2016.
Pengaruh Efektivitas Sanksi Pajak Kendaraan Bermotor Terhadap Kepatuhan Wajib Pajak Orang Pribadi Dengan Tingkat Penghasilan Wajib Pajak Sebagai Variabel Moderasi Studi Kasus Kantor Sistem Administrasi Manungal Satu Atap (SAMSAT) Kota Palangka Raya Tahu Gusti ahmad arif
OPTIMAL Jurnal Ekonomi dan Manajemen Vol. 3 No. 3 (2023): September : Jurnal Ekonomi dan Manajemen
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/optimal.v3i3.1820

Abstract

The purpose of this study is to determine the effect of the effectiveness of motor vehicle tax sanctions on individual taxpayer compliance with the level of taxpayer income in Palangka Raya city, the sample of this study is people who pay motor vehicle tax in Samsat Palangka Raya City. Sampling in this study used a purposive sampling approach. Based on these criteria, a sample of 100 respondents was obtained. The results of the study explain that the variable moderating the Income Level of Taxpayers can affect the relationship between the Effectiveness of Tax Sanctions and Taxpayer Compliance. But the influence is a negative influence. This means that the higher the level of income of a taxpayer, the more taxpayer compliance decreases even though the taxpayer knows clearly about what tax sanctions will be received if he does not comply with paying or is late in paying motor vehicle tax.
Pengaruh Kepemilikan Institusional, Kepemilikan Manajerial, Inventory Turn Over Dan Leverage Terhadap Net Profit Margin Mitha Hadi Safitri; Sri Yuni; Christina Fransiska
OPTIMAL Jurnal Ekonomi dan Manajemen Vol. 3 No. 3 (2023): September : Jurnal Ekonomi dan Manajemen
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/optimal.v3i3.1832

Abstract

This study aims to determine the effect of institutional ownership, managerial ownership, inventory turnover and leverage on net profit margin. This study uses a type of quantitative research using secondary data in the form of financial reports. In this study, the population is companies in the consumer goods industry sector that are listed on the IDX for the 2019-2021 period using a purposive sampling technique. Based on this technique, 48 companies were obtained with a span of 3 years of observation, so that 144 observation data were obtained. The data that has been obtained is then analyzed using the SPSS. The results of this study indicate that partially the institutional ownership, managerial ownership and inventory turnover variables have no effect on the net profit margin. Meanwhile, leverage has a negative and significant effect on net profit margin. Simultaneously the independent variables in this study, namely institutional ownership, managerial ownership, inventory turnover and leverage, together have no effect on net profit margin

Page 16 of 28 | Total Record : 276

 14   15   16   17   18 

Filter by Year

2021 2024


Reset
Filter By Issues
All Issue Vol. 4 No. 3 (2024): September: Jurnal Ekonomi dan Manajemen Vol. 4 No. 2 (2024): Juni : Jurnal Ekonomi dan Manajemen Vol. 4 No. 1 (2024): Maret : Jurnal Ekonomi dan Manajemen Vol. 3 No. 4 (2023): Desember : Jurnal Ekonomi dan Manajemen Vol. 3 No. 3 (2023): September : Jurnal Ekonomi dan Manajemen Vol. 3 No. 2 (2023): Juni : Jurnal Ekonomi dan Manajemen Vol. 3 No. 1 (2023): Maret: Jurnal Ekonomi dan Manajemen Vol. 2 No. 4 (2022): Desember : Jurnal Ekonomi dan Manajemen Vol. 2 No. 3 (2022): September : Jurnal Ekonomi dan Manajemen Vol. 2 No. 2 (2022): Juni : Jurnal Ekonomi dan Manajemen Vol. 2 No. 1 (2022): Maret: Jurnal Ekonomi dan Manajemen Vol. 1 No. 4 (2021): Desember : Jurnal Ekonomi dan Manajemen Vol. 1 No. 3 (2021): September : Jurnal Ekonomi dan Manajemen Vol. 1 No. 2 (2021): Juni : Jurnal Ekonomi dan Manajemen Vol. 1 No. 1 (2021): Maret: Jurnal Ekonomi dan Manajemen More Issue