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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
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Financing Implementation Murabahah in Sharia Banking: Legal Perspective No. 21 Of 2008 and Maqâsid Al-Syari'ah Seger Santoso; Eri Kusnanto; M. Reza Saputra; Hanifah Hanifah; Siti Maulizah
OPTIMAL Jurnal Ekonomi dan Manajemen Vol. 3 No. 2 (2023): Juni : Jurnal Ekonomi dan Manajemen
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/optimal.v2i2.4454

Abstract

Murabahah has become a flagship product in Islamic banking in Indonesia and internationally, as evidenced by data from Bank Indonesia in 2023, which shows murabahah financing reaching IDR 380 trillion or 30.91% of total Islamic banking financing. The popularity of murabahah is supported by its fiqh scheme, which is considered to have low risk, transparency in prices and costs, fairness in payments, and compliance with sharia principles. However, implementing murabahah financing faces various challenges, including gaps in legal interpretation, regulatory inconsistencies, and a lack of understanding and education regarding the principles of maqâsid al-syarî’ah. This research uses normative legal methods to evaluate the effectiveness of murabahah implementation within Law No. 21 of 2008 and the principles of maqâsid al-syarî’ah. Through qualitative analysis of primary and secondary data, this research provides recommendations for improving legal interpretation, enhancing coordination between institutions, and educating the public to improve the quality and compliance with sharia principles in murabahah financing.
Unraveling Piracy: Enforcement of Film Copyright in Indonesia's Digital Era Seger Santoso; M. Reza Saputra; Siti Masitah; Shinta Amelia
OPTIMAL Jurnal Ekonomi dan Manajemen Vol. 3 No. 1 (2023): Maret: Jurnal Ekonomi dan Manajemen
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/optimal.v2i1.4456

Abstract

This study investigates the issue of film piracy in Indonesia and the efforts to enforce copyright in the digital era. The primary focus is on the case of "Mencuri Raden Saleh," which illustrates the detrimental impact of piracy on the national film industry, including financial losses and impediments to innovation. This research also evaluates the effectiveness of law enforcement measures and highlights the importance of public education and cross-sector collaboration in combating piracy. The findings provide strategic recommendations to strengthen copyright protection in Indonesia in the face of digital era challenges.
Perbandingan Metode Pengumpulan Data dalam Penelitian Kualitatif dan Kuantitatif Serta Aplikasinya dalam Penelitian Akuntansi Interpretatif Seger Santoso; Eri Kusnanto; M. Reza Saputra
OPTIMAL Jurnal Ekonomi dan Manajemen Vol. 2 No. 3 (2022): 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.v2i3.4457

Abstract

This research examines the differences in data collection methods between qualitative and quantitative research and their applications in interpretive accounting research. The research aims to analyze and compare the characteristics of data collection methods between qualitative and quantitative approaches and to identify their implementation in the context of interpretive accounting research. The research method uses a literature study approach by analyzing various reference sources related to research methodology. The results show that quantitative research relies on structured instruments such as questionnaires and surveys to generate numerical data, while qualitative research positions the researcher as the main instrument using methods such as in-depth interviews, observation, and document analysis. In the context of interpretive accounting research, qualitative approaches are more dominantly used due to their ability to uncover deep meaning and interpretation of accounting phenomena. This research concludes that the selection of data collection methods must be aligned with the research paradigm, research objectives, and characteristics of the problems being studied.
Juridical Analysis of Non-Effective Taxpayer Determination Disputes: Study of Tax Court Ruling Number 009544.99/2020/Pp/M.Ib 2020 and The Ruling of The Supreme Court Number 4910/B/Pk/Pjk/2022 Seger Santoso; M. Reza Saputra; Ngadi Permana; M. Farel Deniyu; Citra Sulthanah
OPTIMAL Jurnal Ekonomi dan Manajemen Vol. 2 No. 4 (2022): 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.v2i4.4462

Abstract

This study analyzes the resolution of disputes regarding the determination of non-effective taxpayers through a case study of the Tax Court Decision Number 009544.99/2020/PP/MIB of 2020 and the Supreme Court Decision Reg. Number 4910/B/PK/Pjk/2022 of 2022. Tax is a crucial source of state revenue, and uncertainty in the status of non-effective taxpayers can significantly impact the effectiveness of tax administration and state revenue. This research employs a normative legal approach, with an in-depth analysis of relevant legal documents, tax regulations, and the legal considerations taken by the judges. The findings indicate that the Supreme Court rejected the petition for judicial review submitted by the Directorate General of Taxes and upheld the Tax Court's decision that annulled the business turnover correction amounting to IDR 270,659,270,000, stating that Mrs Sri Roosmini is entitled to be designated as a non-effective taxpayer as she has met the stipulated requirements. The judges' considerations are based on justice and legal certainty, prioritizing substance over administrative formalities. This ruling underscores the importance of harmonizing tax obligations with taxpayers' rights while encouraging tax authorities to be more meticulous in evaluating non-effective taxpayer status applications, which is expected to enhance voluntary tax compliance. This study also offers recommendations for improving tax administration procedures in the future.
Analisis Penerapan Metode Activity Based Costing (ABC) Dalam Menentukan Tarif Sewa Kamar Kos Homestay Grace II Farah Qalbia; Shinta Amelia
OPTIMAL Jurnal Ekonomi dan Manajemen Vol. 2 No. 4 (2022): 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.v2i4.4463

Abstract

This study analyzes the application of the Activity Based Costing (ABC) method in determining boarding room rental rates at Homestay Grace II in Jakarta. The ABC method is considered more appropriate than the method that has been used by Homestay Grace II, which is to follow market rates and consider facilities. The calculation using the ABC method resulted in a room rental rate for type A of Rp. 499,657 per month and type B of Rp. 507,282 per month, lower than the rate used by Homestay Grace II. The difference in rates is due to the difference in overhead costs charged to each room. The ABC method can allocate costs more accurately based on activity consumption in each room type. The study concluded that the application of the ABC method can help boarding room rental business owners in determining more accurate and competitive rental rates. This method is considered more effective and provides more accurate information than the method that has been used by Homestay Grace II.
Wanita dan Entrepreneurship Rumahan Melalui Manajemen Posyandu di Jombang Ciputat Halim Tjiwidjaja; Sutariyono Sutariyono; Aep Saefullah
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.v3i4.4465

Abstract

The current less than favorable economic conditions require people to play an active role in fulfilling their daily needs. Empowering women through the MSME sector is expected to help increase income, reduce poverty levels, increase knowledge and quality of human resources and prepare women's communities to become home-based entrepreneurial communities that can help support the family economy and contribute to improving community welfare and the national economy. Economic empowerment/entrepreneurship through women's activity groups such as posyandu groups is a form of effort or process to increase awareness, willingness to improve the economy or family (community) standard of living. The research method used by researchers is a descriptive method with a qualitative approach, collection techniques using observation techniques and interview techniques with women members of posyandu in Jombang, South Tangerang. The aim of this research is to describe how interested posyandu members are in entrepreneurship to develop the community economy which has implications for reducing poverty and increasing community welfare. The research results showed that the counseling participants strongly agreed that to improve welfare/reduce poverty, you must open a home business. This is shown by the enthusiasm and enthusiasm of the counseling participants and the questions asked regarding how posyandu members/women start home businesses.

Page 28 of 28 | Total Record : 276

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