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Optimal: Jurnal Ekonomi dan Manajemen
Published by Pusat Riset dan Inovasi Nasional
ISSN : 29624444     EISSN : 29624010     DOI : 10.55606
Core Subject :
OPTIMAL: Jurnal Ekonomi dan Manajemen berfokus pada penerbitan artikel berkualitas tinggi yang didedikasikan untuk semua aspek penelitian, masalah, dan perkembangan terbaru di bidang Ilmu Manajemen. 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. Jurnal ini terbit 1 tahun 4 kali (Maret, Juni September dan Desember)
Arjuna Subject : -
Articles 619 Documents
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Pengaruh Pengetahuan Peraturan Perpajakan Dan Ketegasan Sanksi Pajak Terhadap Kepatuhan Wajib Pajak UMKM Di Kecamatan Lembang Angelina Simanjuntak; Herold Moody Manalu
OPTIMAL Jurnal Ekonomi dan Manajemen Vol. 3 No. 4 (2023): Desember : Jurnal Ekonomi dan Manajemen
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/optimal.v3i4.2283

Abstract

The aim of this research is to examine the relationship between UMKM taxpayer compliance in Lembang Regency and two factors, namely understanding tax regulations and the severity of tax sanctions. This research uses a qualitative approach by distributing questionnaires. The target demographic is UMKM taxpayers in Lembang Regency, and the research sample consists of 50 companies. Descriptive statistics, multiple linear regression analysis, classical assumption analysis, hypothesis testing, and coefficient of determination are just some of the tools used in this data analysis. The findings of this research highlight the importance of thorough knowledge of tax regulations and strict tax sanctions in ensuring UMKM taxpayer compliance in Lembang Regency.
Pengaruh Kualitas Pelayanan dan Kualitas Produk terhadap Kepuasan Pelanggan dalam Pembelian Perhiasan Emas di PT. Damai Karunia Sejahtera Kota Surabaya Ayu Nata Utara; Handy Aribowo
OPTIMAL Jurnal Ekonomi dan Manajemen Vol. 3 No. 4 (2023): Desember : Jurnal Ekonomi dan Manajemen
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/optimal.v3i4.2288

Abstract

This research aims to find out more about "The Influence of Service Quality and Product Quality on Customer Satisfaction in Purchasing Gold Jewelry at PT. Damai Karunia Sejahtera City of Surabaya.” The research method used is quantitative research with a descriptive type. Data collection techniques use questionnaires and test analysis. Sampling used random sampling techniques and the number of respondents was 83 samples. The data analysis methods used in this research are Validity Test, Reliability Test, Normality Test, Multicollinearity Test, Heteroscidality Test, Multiple Linear Regression Analysis, t Test, f Test and Coefficient of Determination. The results of this research are that service quality has a significant effect on customer satisfaction. The calculated t value for the Service Quality Variable is 0.854 and the significant value is 0.396 if t calculated < t table then Service Quality has a significant effect on Customer Satisfaction at PT. DKS. Meanwhile, the calculated t value for the Product Quality Variable is 6.662 and the significant value is 0.000 if t calculated > t table then Product Quality has a significant effect on Customer Satisfaction at PT. DKS. For R2, the value is 68.5%, the percentage value that influences the Independent Variable on the Dependent Variable. Meanwhile, the remaining 31.5% was influenced by other factors not examined in this research. Thus, all variables are influential and significant in this research.
Pengaruh Iklim Organisasi, Budaya Organisasi Dan Lingkungan Kerja Terhadap Produktivitas Karyawan (Studi Pada PT Perkebunan Nusantara III Bagian operasional SDM Medan) Rifqah Tiara Nazari Harahap; Kartini Harahap
OPTIMAL Jurnal Ekonomi dan Manajemen Vol. 3 No. 4 (2023): Desember : Jurnal Ekonomi dan Manajemen
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/optimal.v3i4.2293

Abstract

These days, kelp sawmills are a significant contributor to the national economy as well as a dynamic force in the international business community. When it comes to the growth and development of the Indonesian economy, the agricultural sector is one of the most important players. In today's enterprises, there is still a significant problem with worker productivity that has to be addressed. When formulating plans to increase employee productivity, a firm needs to take into consideration the climate, culture, and geography of the surrounding working environment. The purpose of this study was to learn how organizational climate, organizational culture, and organizational environment all affected productivity at the Strategic Development and Management division (SDM) of PT Perkebunan Nusantara III Medan. Specifically, the study wanted to determine how organizational climate affected productivity at SDM, how organizational culture affected productivity at SDM, and how organizational environment affected productivity at SDM. A quantitative approach was used for this investigation. Primary data and secondary data are the two types of data that were used in this research project. Participants in this research come from the Operational Services Division of PT Perkebunan Nusantara III Medan. They are the sample population for this investigation. In all, there were 35 people who took part in the survey that was used for this research. A method of taking a random sample known as non probability sampling is used in the sampling process. A Likert scale will be used as the information gathering method for the postcards that will be distributed. The version 26 of the statistical package SPSS is used for the analysis. The assumptions test, the linear regression analysis test, the parsimony test, the simultaneous analysis test, and the coefficient determination test are some examples of the several types of tests that may be used to analyze data. According to the results of this research, each of the independent factors, such as organizational climate, organizational culture, and workplace environment, have a simultaneous and partial influence on worker productivity Y. According to the R values presented above, which are also referred to as coefficient determination coefficients, the organizational climate (X1), organizational culture (X2), and work environment (X3) have a combined 70% effect on worker productivity (Y), whereas the remaining 30% is influenced by factors that are not included in the variables that were investigated in this study.
Analisis Strategi Pemasaran Produk Tabungan IB Hijrah Haji Muda pada Generasi Milenial di Bank Muamalat Cabang Stabat Angga Putra Suhadi; Maryam Batubara; Nursantri Yanti
OPTIMAL Jurnal Ekonomi dan Manajemen Vol. 3 No. 4 (2023): Desember : Jurnal Ekonomi dan Manajemen
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/optimal.v3i4.2295

Abstract

The purpose of this study is to find out the marketing strategy of young IB Hijrah Hajj savings for the millennial generation at Bank Muamalat Stabat Branch. The use of data sources in this study is primary and secondary data. The data analysis technique is using SWOT analysis. This analysis places situations and conditions as input factors, then grouped according to their respective contributions described Internal Factors Analysis Summary. Analysis of external factors EFAS. The results showed that the marketing strategy of the IB Hijrah Haji Muda Savings product carried out by Bank Muamalat Stabat Branch was in a very favorable situation for the company because it had opportunities and strengths so that it could take advantage of existing opportunities. The strategy that must be applied in this condition is to support an aggressive growth policy (growth oriented strategy).
Pengaruh Kualitas Produk Terhadap Kepuasan Pelanggan Daviena Skincare Di Zahra Beauty Surabaya Alvin Julian Herlambang
OPTIMAL Jurnal Ekonomi dan Manajemen Vol. 3 No. 4 (2023): Desember : Jurnal Ekonomi dan Manajemen
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/optimal.v3i4.2296

Abstract

This research wants to find out further "The Influence of Product Quality on Customer Satisfaction" according to the title raised The Effect of Product Quality on Customer Satisfaction Daviena Skincare at Zahra Beauty Surabaya. The population in this study were consumers from Davienaa Skincare at Zahra Beauty Surabaya. In this study using a sample of 60 consumer respondents from Daviena Skincare at Zahra Beauty Surabaya, using SPSS and linear analysis can prove that Product Quality (X1) affects Customer Satisfaction (Y1),
Pengaruh Lingkungan Kerja Terhadap Komitmen Organisasional Pegawai Kantor Badan Kepegawaiandan Pengembangan Sumber Daya Manusia Kabupaten Luwu Utara Nursia Bala; Tenri S.P Dipoatmodjo; Andi Mustika Amin; Chalid Imran Musa; M.Ikhwan Maulana Haeruddin
OPTIMAL Jurnal Ekonomi dan Manajemen Vol. 3 No. 4 (2023): Desember : Jurnal Ekonomi dan Manajemen
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/optimal.v3i4.2298

Abstract

This research is to find out whether there is an influence of the work environment on organizational commitment at the BKPSDM Office in North Luwu Regency. This research is quantitative research with a descriptive approach and is population research. The sample in this research was all employees at the BKPSDM Office in North Luwu Regency 47 people. The hypothesis test in this research used a multiple linear regression test and obtained the results, namely: Based on the results of the hypothesis test using a multiple linear regression analysis test, it shows that physical work environment and non-physical work environment variables simultaneously influence organizational commitment at the BKPSDM Office in North Luwu Regency. The results of the hypothesis test also show that the physical work environment partially influences organizational commitment at the BKPSDM Office in North Luwu Regency and the non-physical work environment partially influences organizational commitment at the BKPSD Office in North Luwu Regency.
Peran Nilai Pelayanan Kualitas Produk IndiHome terhadap Kepuasan Pelanggan Minda Agustina; Azhari Akmal Tarigan
OPTIMAL Jurnal Ekonomi dan Manajemen Vol. 3 No. 4 (2023): Desember : Jurnal Ekonomi dan Manajemen
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/optimal.v3i4.2299

Abstract

This research examines the crucial role of service value and product quality of IndiHome services in influencing customer satisfaction at PT. Telkom Indonesia Tbk, Kandatel Kabanjahe. PT. Telkom Indonesia Tbk, as a State-Owned Enterprise (BUMN), plays a strategic role in the information and communication technology industry in Indonesia. The company's primary focus is to advance society through a range of products and services, with IndiHome as one of its flagship offerings. This study employs a qualitative approach, gathering data through interviews, field observations, and document analysis. The findings indicate that the quality of internet connection, myIndiHome application, and customer loyalty program significantly impact customer satisfaction. A fast and stable internet connection provides users with a better experience. The myIndiHome application facilitates easy access and management of services for customers. Meanwhile, the customer loyalty program successfully retains subscriptions. This research concludes that customer satisfaction is not just an end goal, but also the foundation for building strong and mutually beneficial long-term relationships.
Efektivitas Pendistribusian Dana Zakat Profesi di YBM PLN UID Wilayah Sumatera Utara Yeni Marlina Harahap; Muhammad Ridwan
OPTIMAL Jurnal Ekonomi dan Manajemen Vol. 3 No. 4 (2023): Desember : Jurnal Ekonomi dan Manajemen
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/optimal.v3i4.2300

Abstract

In the Qur'an, the words zakat and prayer are often found together. According to the ulama, zakat is as important as prayer. Zakat, according to some academics and Islamic scholars, functions to encourage Muslims to be able to maintain their faith in Allah SWT by increasing their economic income. The aim of this research is to determine the implementation of the distribution of professional zakat funds carried out at YBM PLN UID North Sumatra. Qualitative methods with a descriptive analytical approach are used to understand the phenomenon of professional zakat comprehensively. In this research, purposive sample and snowball sampling methods were applied to identify informants, with a focus on amil at YBM PLN UID North Sumatra. The results of the analysis show that the management of professional zakat by the zakat amil plays a crucial role in ensuring the distribution of zakat is right on target and effective. The existence of a transparent and accountable system in managing zakat funds, the selection of competent amil, and the use of information technology are important factors in ensuring the success of the professional zakat program.
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 : Lembaga Pengembangan Kinerja Dosen

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 : Lembaga Pengembangan Kinerja Dosen

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.

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