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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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Analisis Efisiensi Pengelolaan Pajak Restoran di Kantor Badan Pengelola Pajak dan Retribusi Daerah Kota Medan Nabila Rizki Erjani; Muhammad Ihksan 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.v3i4.2335

Abstract

Tax is an instrument for state revenue. Taxes are a tool for the government to achieve its goals of financing routine expenditure as well as national and community economic development. According to Law No. 28 of 2007 concerning General Provisions and Procedures for Taxation, Tax is the people's contribution to the state treasury which does not receive direct compensation and is used for State needs for the greatest prosperity of the people. This research aims to analyze the efficiency of restaurant tax management at the Medan City BPPRD Office. By using an analytical approach and describing the Medan City BPPRD restaurant tax management process, by providing an in-depth understanding of restaurant taxation practices. The results are expected to provide in-depth insight into the level of restaurant compliance with tax regulations, the effectiveness of the tax system, as well as recommendations for increasing efficiency in managing restaurant taxes in the Medan area.
Analisis Pengaruh Kualitas Produk, Harga dan Celebrity Endorser Terhadap Keputusan Pembelian Skincare Ms Glow (Studi Pada Pengguna MS Glow di Kota Binjai) Akhira Habrina Tarigan; Onan Marakali Siregar
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.v3i4.2336

Abstract

One of the rapidly growing industries today is beauty products, beauty products including skincare products that can increase the confidence of its users. Therefore, In order to pique consumers' interest in purchasing their goods, businesses need to be able to compete in several markets. This research is to ascertain how the MS Glow skincare buying choice in Binjai City would be partly and concurrently influenced by product quality, price, and celebrity endorser. In this study, an associative method to quantitative research was used. One hundred MS Glow skincare consumers in Binjai City made up the study's population. Purposive sampling, which is non-probability sampling, was used in this investigation. The findings demonstrated that the choice to buy MS Glow skincare in Binjai City was significantly influenced by the product's quality, price, and celebrity endorsers, both partly and concurrently. With a R value of 0.583, the detemination coefficient test reveals a rather tight correlation between the three variables of product quality, price, and celebrity endorser. It is also known, based on the Adjusted R Square value, that factors influencing celebrity endorsers, prices, and product quality contribute 32.0% of the variables that impact purchase decisions, with the remaining 68.0% being influenced by factors beyond the scope of this research.
Pengaruh Kapitalisasi Pasar, Kebijakan Deviden Dan Kebijakan Hutang Terhadap Tingkat Pengembalian Saham Yang Dimoderasi Profitabilitas Aulia Pramesti; Nera Marinda Machdar
OPTIMAL Jurnal Ekonomi dan Manajemen Vol. 4 No. 1 (2024): Maret : Jurnal Ekonomi dan Manajemen
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/optimal.v4i1.2530

Abstract

The more advanced a country's economy is, the greater the role of the capital market will be. The important role of the capital market in the economy is firstly as a means of business funding. Funds obtained from the capital market can be used for business development, expansion, additional working capital and so on (Retnaningrum & Haryanto, 2020). The capital market provides investors with the opportunity to invest their funds in various financial instruments, such as shares and bonds. If the investment produces profits, investors will feel better investing in the long term.
Penerapan Pajak Karbon di Indonesia: Kajian Ekonomi, Politik, Dan Sosial Nabilah Adyana
OPTIMAL Jurnal Ekonomi dan Manajemen Vol. 4 No. 1 (2024): Maret : Jurnal Ekonomi dan Manajemen
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/optimal.v4i1.2552

Abstract

Climate change poses one of the most urgent global challenges, primarily driven by the increase in greenhouse gas (GHG) emissions, notably carbon dioxide (CO2). Indonesia, as a significant emitter of GHGs, faces severe consequences from climate change. The implementation of a carbon tax emerges as a strategic solution to curb emissions and support global climate mitigation efforts. Economically, the prospects of carbon taxation in Indonesia are promising, with the potential tax revenue acting as a crucial income source and providing financial incentives for transitioning to a low-carbon economy. Political support is pivotal, with awareness of the urgency of climate change and government commitments being key to successful carbon tax implementation. However, political challenges, including resistance from certain industrial sectors and concerns about short-term economic impacts, present serious obstacles. Effective political coordination and diplomacy are essential to overcome these hurdles. Socially, safeguarding low-income households from the cost burdens of a carbon tax is imperative through redistributive policies or targeted protection. Conversely, the implementation of a carbon tax also presents opportunities by creating jobs in the clean energy sector, enhancing societal well-being. Overall, the application of a carbon tax in Indonesia necessitates a holistic approach, considering economic, political, and social aspects. Success relies on effective coordination among the government, industries, and the public, maintaining a balance between social protection and sustainable economic development. Carbon taxation emerges as an instrument not only focused on emission reduction but also on fostering inclusive and sustainable economic growth.
Analisis Persepsi Mahasiswa FEBI UINSU Mengenai Mobile Banking Bank Syariah Di Indonesia Nurhaliza Nurhaliza; Muhammad Irsyad Fadhil; Deri Kurniawan; Nurbaiti Nurbaiti
OPTIMAL Jurnal Ekonomi dan Manajemen Vol. 4 No. 1 (2024): Maret : Jurnal Ekonomi dan Manajemen
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/optimal.v4i1.2559

Abstract

This research investigates the perceptions of students from the Faculty of Islamic Economics and Business at the State Islamic University of North Sumatra (FEBI UINSU) regarding mobile banking in Indonesian Shariah banks. Data was gathered through a survey conducted among students majoring in Shariah Banking and Management. The findings reveal a predominant positive perception among the majority of students toward mobile banking in Shariah banks. They view it as an effective tool for managing financial transactions, emphasizing a high level of security. Furthermore, students acknowledge the convenience of accessing information related to Shariah banking. The study not only sheds light on students' preferences for Shariah mobile banking services but also provides practical implications for Shariah banks to enhance their services. Recognizing and aligning with these positive perceptions can significantly contribute to the improvement of Shariah-compliant banking services. In essence, the study underscores the importance of understanding student perspectives in shaping and refining mobile banking services in the context of Shariah-compliant banking.  
Sistem Pemberian Kredit di Koperasi Simpan Pinjam (KSP) Sejahtera Abadi Maumere Katharina Da Silva; H. Amir Djonu; Muhammad Syahrun
OPTIMAL Jurnal Ekonomi dan Manajemen Vol. 4 No. 1 (2024): Maret : Jurnal Ekonomi dan Manajemen
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/optimal.v4i1.2560

Abstract

The Credit Granting System at the Sejahtera Abadi Maumere Saving and Loans Cooperative (KSP). Paper. Maumere. Faculty of Social Sciences Education & Humanities. IKIP Muhammadiyah Maumere, 2023.This study aims to determine the systems and procedures for extending credit at the Sejahtera Abadi Maumere Saving and Loans Cooperative (KSP). The type of research used is qualitative research with data sources in the form of primary data and secondary data obtained from KSP Sejahtera Abadi Maumere and costumers. Data collection using the method of observation, interviews and documentation. While the analysis technique is carried out on data from preliminary studies or secondary data that will be used to determine the research focus. Procedures for extending credit at KSP Sejahtera Abadi Maumere include: submitting credit applications, preparing documents, analyzing credit applications, processing credit disbursements, filing and storing documents, paying installments, paying off and returning guarantees.
Penggunaan Analisis SWOT untuk Strategi Pemasaran dalam Meningkatkan Penjualan Dewi Puspaningtyas Faeni; Jumawan Jumawan; Nazifa Fitri; Siti Wahdaniyah Putri; Mira Anggaina; Elisa Nabila Putri; Adelia Vita Arzety
OPTIMAL Jurnal Ekonomi dan Manajemen Vol. 4 No. 1 (2024): Maret : Jurnal Ekonomi dan Manajemen
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/optimal.v4i1.2567

Abstract

The level of business competition that is getting tighter at this time makes business actors need to have a strategy so that the company can survive and develop. Companies need to implement a powerful marketing program or strategy to boost shoe sales in order to prepare themselves for the increasingly fierce competition from other competing businesses. By using SWOT analysis, a business can determine which ways need to be improved both inside and outside to ensure work operations run smoothly. This research method uses a literature review method with a qualitative descriptive writing system. Using relevant previous research totaling 8 journal articles. The results showed that in the marketing process cannot be separated from the use of SWOT analysis to be able to find out what are the strengths, weaknesses, opportunities, and threats for a small business unit such as MSMEs or companies, with SWOT analysis, companies are able to develop various strategies to market their products or services in order to increase sales volume. With this increase in sales, it is hoped that it will be able to continue to develop the company in a better direction.
Analisis Strategi Pemasaran pada Toko Ayu Cosmetics di Bumyagara Mustikajaya dalam Usaha Peningkatan Pendapatan Penjualan Mira Anggaina; Hadita Hadita
OPTIMAL Jurnal Ekonomi dan Manajemen Vol. 4 No. 1 (2024): Maret : Jurnal Ekonomi dan Manajemen
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/optimal.v4i1.2568

Abstract

There are many challenges faced by business people, namely technological developments and unpredictable conditions such as the Covid-19 pandemic. Since the outbreak, all fields have demanded to be digital. Business people can use this to carry out online marketing. This research aims to analyze the marketing strategy at the Ayu Cosmetics Store in Bumyagara Mustikajaya in an effort to increase sales revenue before and after the Covid-19 pandemic. The approach taken is a qualitative description method in the form of interviews with shop owners, observations, and literature studies to support research data. It was found that even though it has not used online marketing, Toko Ayu Cosmetics can still survive by relying on several salons that it subscribes to, and the ability of the owner who continues to want to learn and understand the market situation. So the next online marketing strategy that will be implemented is to use digital/e-commerce platforms such as Shopee which focuses on selling beauty salon products.
Pengaruh Akuntabilitas, Partisipasi Masyarakat Dan Transparansi Terhadap Efektivitas Pengelolaan Dana Desa : (Studi Kasus Kecamatan Seruway Kabupaten Aceh Tamiang) Nurul Arifin; Afrah Junita; Nasrul Kahfi
OPTIMAL Jurnal Ekonomi dan Manajemen Vol. 4 No. 1 (2024): Maret : Jurnal Ekonomi dan Manajemen
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/optimal.v4i1.2585

Abstract

This research aims to determine the influence of accountability, community participation and transparency regarding the effectiveness of fund management village. This research is quantitative research using types Primary data obtained from questionnaires and measured using a scale likert. The population in this study used all villages in Seruway District has 24 villages. Sampling technique using stratified random sampling. Sample criteria in this study is the Village Head/Village Secretary, MDSK and 2 Village People in every village in the entire Seruway Aceh Tamiang District for a total a total of 96 respondents. Data analysis techniques in this research using multiple linear regression analysis with the help of SPSS version 25. The results of this research indicate that the Accountability variable (X1) is not significant effect on the effectiveness of village fund management, variable Community Participation (X2) has a positive and significant effect on The effectiveness of village fund management, as well as the Transparency variable (X3) have an influence positively and significantly on the effectiveness of village fund management.
Analisis Efektivitas Dan Efisiensi Anggaran Belanja Operasional Tahun Anggaran 2019-2022 : (Studi Kasus Pada Dinas-Dinas Di Kota Bandung) Raafi Melati Putri; Indri Yuliafitri
OPTIMAL Jurnal Ekonomi dan Manajemen Vol. 4 No. 1 (2024): Maret : Jurnal Ekonomi dan Manajemen
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/optimal.v4i1.2586

Abstract

The broad principles of autonomy in accordance with the principles of the Unitary State of the Republic of Indonesia grant the right to local regions to manage their own affairs, adapting policies to local characteristics and needs, thereby enhancing the effectiveness, efficiency, and accountability of governance at the local level. The management of local finances involves a series of actions carried out by financial management officials, including planning, implementation, monitoring, and accountability for these tasks. In the past five years (2019-2022), the City of Bandung government has analyzed the effectiveness and efficiency of the utilization of operational expenditure budgets by its departments. This budget is crucial in improving the quality of public services and meeting community needs, serving as a focal point for the evaluation of the city government's financial performance. The realization of Bandung City's operational budget from 2019 to 2022 indicates a fairly effective level of effectiveness (84%). Despite falling slightly below the target, the percentage of effectiveness increased from 81% (2019) to 87% (2022). In terms of efficiency, the city managed to save operational budget with a "very efficient" rating (15%), achieving efficiency percentages ranging from 12% to 23% during this period.

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