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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
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Pengaruh Kepemilikan Manajerial dan Ukuran Perusahaan terhadap Kualitas Laba dengan Konservatisme Akuntansi sebagai Variabel Moderasi: Studi pada Perusahaan Manufaktur Sub Sektor Makanan dan Minuman yang Terdaftar di BEI Periode 2019-2022 Ade Putera Kristiadi; Sri Yuni; Christina Fransiska
OPTIMAL Jurnal Ekonomi dan Manajemen Vol. 3 No. 4 (2023): Desember : Jurnal Ekonomi dan Manajemen
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/optimal.v3i4.2301

Abstract

The goal of this research is to determine how management ownership and business size affect profits quality while also taking into consideration the moderating effect of accounting conservatism. Companies making food and drink products that are included in the IDX population from 2019 to 2022. As part of the sample procedure, twenty-four companies were chosen at random. Data analysis is performed using SPSS version 25. In this research, we employ a variety of statistical tests, including the t-test and the coefficient of determination, in addition to descriptive statistics, tests of classical assumptions, multiple regression analysis, and moderated regression analysis, to determine whether or not hypotheses hold. The tests' results show that the firm's size has a far more significant impact on profit quality than does management ownership. Therefore, where there is management ownership, conservatism as a moderator has no influence on the quality of earnings. However, accounting conservatism may weaken the link between company size and profit quality.
Pengaruh Kebijakan Hutang dan Profitabilitas terhadap Harga Saham dengan Kebijakan Dividen sebagai Variabel Moderasi Windya Miransa; Sri Yuni
OPTIMAL Jurnal Ekonomi dan Manajemen Vol. 3 No. 4 (2023): Desember : Jurnal Ekonomi dan Manajemen
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/optimal.v3i4.2302

Abstract

The goal of this research is to examine how dividend policy affects the link between debt policy and profitability on share prices (among LQ45 enterprises for the period 2019-2022). A quantitative methodology and secondary data in the form of annual reports were used to assemble the results of this research. We employed a purposeful selection method to choose 17 of the LQ45 companies that met our inclusion criteria. We use moderated regression analysis and multiple linear regression analysis to examine the data. The results of this research show that debt policy has no effect on stock prices, but profitability does. Stock prices may be cushioned from the effects of debt policy via dividend policy. Profits have more of an effect on share prices when combined with a payout policy of moderate generosity.
Pengaruh Inovasi, Rotasi Jabatan, Motivasi Kerja, Dan Employee Participation Terhadap Produktivitas Kinerja Karyawan : (Studi Kasus Pada PT. BPRS Al-Washliyah Medan) Ibnu Farhan; Nurbaiti Nurbaiti; Nuri Aslami
OPTIMAL Jurnal Ekonomi dan Manajemen Vol. 3 No. 4 (2023): Desember : Jurnal Ekonomi dan Manajemen
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/optimal.v3i4.2306

Abstract

This research aims to determine the influence of innovation, position rotation, motivation and employee participation on the productivity of employee performance at PT. BPRS AL-Washliyah Medan. This research uses quantitative methods and an explanatory approach, data collection techniques using questionnaires and the population and sample in this research are 30 employees who work at BPRS Al-Washliyah Medan. Data samples were analyzed using saturation techniques. Data were analyzed using multiple linear regression methods. The results of this research show that Innovation has no significant effect on Employee Performance Productivity, Position Rotation has no significant effect on Employee Performance Productivity, Motivation has a significant effect on Employee Performance Productivity, and Employee Participation has no significant effect on employee productivity. And the results of the F Test (simultaneous test) show that Innovation, Position Rotation, Motivation and Employee Participation simultaneously influence employee performance productivity.
Mekanisme Penyaluran Dana Zakat Pada Program Muslimah Tangguh YBM-PLN Choirusssonya Putri Amini Siregar; Nurhayati Nurhayati
OPTIMAL Jurnal Ekonomi dan Manajemen Vol. 3 No. 4 (2023): Desember : Jurnal Ekonomi dan Manajemen
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/optimal.v3i4.2307

Abstract

Zakat plays a crucial role in Islamic economics by serving as a tool for redistributing wealth to assist those in need. Yayasan Baitul Maal PLN (YBM-PLN) is actively involved in collecting zakat funds and distributing them for various humanitarian programs, including the Muslimah Tangguh Program, which aims to aid financially challenged Muslim women. The research reveals a meticulous process in selecting beneficiaries, monitoring fund usage, and ensuring transparent reporting. This program seeks to enhance the self-sufficiency of Muslim women through financial aid and skills training. Challenges encountered include the identification of suitable recipients, effective supervision, and sustaining program funding. The study suggests enhancing transparency, accountability, and impact assessment in zakat fund distribution. Additionally, raising public awareness about this program and zakat's potential to support needy Muslim women is crucial.
Analisis Perhitungan Biaya Produksi Menggunakan Metode Activity Base Costing System (ABC System) Menetapkan Harga Jual Karung Plastik Pada PT Citra Prima Lestari Binjai Nurhabibah Rahmadani Siregar; Sugianto Sugianto; Nur Fadhilah Ahmad Hasibuan
OPTIMAL Jurnal Ekonomi dan Manajemen Vol. 3 No. 4 (2023): Desember : Jurnal Ekonomi dan Manajemen
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/optimal.v3i4.2314

Abstract

The aim of this research is to analyze the cost of production of PT. Citra Prima Lestari and compare it with the calculation of the cost of production using the Activity Base Costing method, so that it can be a recommendation for companies to calculate the cost of production correctly in determining the selling price of plastic sacks. Research on the cost of production was carried out using a comparative descriptive research method. Data collection techniques in this research include interviews and documentation, as well as primary data and secondary data. The results of the investigation show that the application of production costs using the company's method so far is not appropriate, because the company applies the same production costs for all types of molds compared to applying production costs.
Analisis Laporan Penyusunan Keuangan Pada Koperasi Pegawai Wilayah Mandiri Fauzan Habib; Muhammad Ikhsan Harahap
OPTIMAL Jurnal Ekonomi dan Manajemen Vol. 3 No. 4 (2023): Desember : Jurnal Ekonomi dan Manajemen
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/optimal.v3i4.2316

Abstract

The aim of this research is to find out how the North Sumatra Medan Independent Regional Employee Cooperative Center implements PSAK No. 27 in determining the elements and presenting financial statements so that the role of PSAK No. 27 as a standard used in carrying out cooperative functions and activities. The research was carried out in the form of a descriptive case study, namely one that describes the actual characteristics and conditions of a research object while the research is in progress. Data collection was carried out by means of observation, interviews and documentation. From the research results, it is known that in general PKP-RI has implemented PSAK No. 27 in presenting the financial statements, although in several cases there must be improvements in the presentation. This can be seen from the presentation of the cooperative's financial reports. From the data obtained, it is known that the cooperative has prepared four of the five elements of a complete cooperative financial report, namely: Balance Sheet, Calculation of Business Results, Member Economic Promotion Report, and Notes to the Financial Report. Where cooperatives should also make Cash Flow Reports.
Analisis Prosedur Penyelesaian Kredit Bermasalah pada Koperasi Pegawai Wilayah Mandiri (Kopegwil Medan) Nurul Deswita Maharani; M.Ikhsan Harahap
OPTIMAL Jurnal Ekonomi dan Manajemen Vol. 3 No. 4 (2023): Desember : Jurnal Ekonomi dan Manajemen
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/optimal.v3i4.2318

Abstract

This research focuses on the procedure for resolving problematic credit in the Mandiri Medan employee cooperative. This research was carried out at the Karya Bersama Sejahtera Cooperative using the Qualitative Descriptive Analysis method which has primary and secondary data sources through interviews and documentation. The research subject is the Mandiri Regional Employees Cooperative, and the research object is bad credit and its resolution. The research results show (1) The causes of bad credit at the Mandiri Medan Regional Employees Cooperative are internal and external factors. Internal factors, namely: lack of selectivity on the part of the cooperative in analyzing credit provision, bad faith on the part of the employees of the Mandiri Medan Regional Employee Cooperative, and a weak credit monitoring system. External factors, namely: a decline in economic conditions, bad faith from debtors, and the consequences of natural disasters. (2) The impact of bad credit on the Mandirir Medan Regional Employees Cooperative is reducing cooperative income, cash flow becomes stagnant, cooperative capital decreases, and customer confidence decreases. (3) Efforts made to overcome bad credit at the Mandiri Medan Regional Employees Cooperative are rescheduling, restructuring, confiscation of collateral and credit write-off.
Analisis Faktor-Faktor Yang Mempengaruhi Keputusan Pembelian Konsumen Melalui Aplikasi Marketplace Online Di Kalangan Mahasiswa Fakultas Ekonomi Dan Bisnis Islam Universitas Islam Negeri Sumatera Utara Warhamna Syahri; Muhammad Arif; Nurwani Nurwani
OPTIMAL Jurnal Ekonomi dan Manajemen Vol. 3 No. 4 (2023): Desember : Jurnal Ekonomi dan Manajemen
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/optimal.v3i4.2329

Abstract

This research aims to determine and analyze the factors that influence consumer decisions through online marketplace applications among students at the Faculty of Economics and Islamic Business, North Sumatra State Islamic University with a total of 5838 active students. The sampling technique used in this research was a simple random sampling technique with 98 respondents from the Faculty of Economics and Islamic Business who made purchases online. The method used in this research is an associative quantitative approach using a multiple linear regression analysis model. The results of the first research on free shipping show that it has a significant effect on online purchasing decisions. Both payment methods show that they do not significantly influence online purchasing decisions. All three consumer reviews show that they have a significant influence on online purchasing decisions. The four ease of use shows that it has a significant influence on online purchasing decisions. Simultaneously, the results of this research influence online purchasing decisions.
“Peran Bidang Perumahan dalam Bantuan Stimulan Perumahan Swadaya (BSPS) atau Program Bedah Rumah oleh Dinas Perumahan dan Kawasan Permukiman Serta Pertanahan di Kabupaten Deli Serdang” Muhammad Yuda Hendrawan; Muhammad Ikhsan Harahap
OPTIMAL Jurnal Ekonomi dan Manajemen Vol. 3 No. 4 (2023): Desember : Jurnal Ekonomi dan Manajemen
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/optimal.v3i4.2330

Abstract

The Deli Serdang Regency Housing and Settlement Area Service is an agency established by the Deli Serdang Regency Government which has a vision of realizing productive, sustainable, environmentally friendly housing, including through the house renovation assistance program or PRTLH (Uninhabitable House Program) which is regularly held every year. The role of the housing sector in this implementation is to look for valid data on the houses that will be renovated. This program aims to help underprivileged people. Based on the type of research, this is descriptive research with a qualitative approach, where this study focuses on problems/phenomena that existed at the time the research was conducted, which is actual, which then describes the reality clearly and aims to find out in detail about the role of the Housing Sector in the Stimulun Assistance for Self-Help Companies or the House Renovation Program at the Department of Housing and Settlements and Land Affairs of Deli Serdang Regency. The government needs to play a greater role in providing and providing convenience and assistance for housing and residential areas for the community through the implementation of housing and area-based residential areas and community self-sufficiency so that they form a functional unit in the form of physical spatial planning, economic life and socio-culture which is able to guarantee environmental sustainability in line with the spirit of democracy, regional autonomy and openness in the order of social, national and state life.
Penyediaan dan Penyerahan dari Dinas Perkimtan Melalui Bidang Prasarana, Sarana dan Utilitas Umum (PSU) dari Pengembang ke Pemerintah Daerah Kabupaten Deli Serdang Mico Ferdyansyah; Muhammad Ikhsan Harahap
OPTIMAL Jurnal Ekonomi dan Manajemen Vol. 3 No. 4 (2023): Desember : Jurnal Ekonomi dan Manajemen
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/optimal.v3i4.2331

Abstract

This research aims to understand housing and residential area policies, the legal framework for housing facilities, public institutions and services, the provision of housing facilities, public institutions and services such as laws and procedures for providing public housing, housing work. and work. The research method used is very good, while the source of information is the staff of the Deli Serdang Regency Housing and Development Office. The data analysis process is carried out by means of a data reduction process, presenting data and drawing conclusions, validating the data that has been collected and expressed in the form of a report. Research findings indicate factors that help and hinder, including communication skills between the parties responsible for implementing the plan, namely employees. In the field of public housing and maintenance work. Deli Serdang Regency and land owners, as well as employees have the right to resolve problems that arise in the process of handing over resources, equipment and public services (PSU) to the Deli Serdang Regency Government.

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