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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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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 : Lembaga Pengembangan Kinerja Dosen

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 : Lembaga Pengembangan Kinerja Dosen

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 : Lembaga Pengembangan Kinerja Dosen

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 : Lembaga Pengembangan Kinerja Dosen

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.
Analisis Pengaruh Servicescape dan Kepuasan Konsumen Terhadap Loyalitas Pelanggan Pada Kafe Heliac Jalan Perhubungan, Kec. Percut Sei Tuan, Medan Putri Enjelita Munthe; Kustoro Budiarta
OPTIMAL Jurnal Ekonomi dan Manajemen Vol. 5 No. 1 (2025): Jurnal Ekonomi dan Manajemen
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/optimal.v5i1.5671

Abstract

This study aims to analyze the Influence of Servicescape and Consumer Satisfaction on Customer Loyalty at Heliac Cafe, Jalan Perhubungan, Kec. Percut Sei Tuan, Medan. Servicescape is a concept that refers to the physical environment and facilities where services are provided, and how the environment affects customer perceptions and experiences, while Consumer Satisfaction is the feeling or perception of consumers after receiving the service they receive, whether it is good or not, appropriate or not. The research method uses a quantitative approach. The population in this study were all consumers who had visited the heliac cafe with a sample size of 130 respondents taken using the purposive sampling technique. The data analysis used is Path Analysis. Research data were collected using a questionnaire. With a cronbach alpha servicescape reliability of 0.902, consumer satisfaction of 0.861, and customer loyalty of 0.820. The results of the study show that: (1) There is a positive and significant influence between servicescape and customer satisfaction; (2) There is a positive and significant influence between servicescape and customer loyalty; (3) There is a positive and significant influence between customer satisfaction and customer loyalty; (4) There is a positive and significant influence between servicescape and customer loyalty through customer satisfaction.
Analisis Pengaruh Promosi Penjualan dan Kelengkapan Produk Terhadap Keputusan Pembelian pada Gajah Mada Fun Shop Kota Lama Kesawan Medan Romulus Situmorang; Nurul Wardani
OPTIMAL Jurnal Ekonomi dan Manajemen Vol. 5 No. 1 (2025): Jurnal Ekonomi dan Manajemen
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/optimal.v5i1.5672

Abstract

This study aims to analyze the Influence of Sales Promotion and Product Completeness on Purchasing Decisions at Gajah Mada Fun Shop, Old City, Kesawan, Medan. Sales Promotion is a form of promotional activity that provides certain encouragement or stimulus to consumers with the aim of making consumers interested in buying products offered by producers, while Product Completeness is a strategic element in marketing that includes the provision of products comprehensively by considering variation, quality, and availability. The research method uses a quantitative approach. The population in this study were all consumers who had made purchases at Gajah Mada Funshop with a sample size of 100 respondents taken using the purposive sampling technique. The data analysis used is Multiple Linear Regression Analysis. Research data were collected using a questionnaire. With a cronbach alpha reliability of sales promotion of 0.831, product completeness of 0.929, and purchasing decisions of 0.909. The results of the study show that: (1) There is a positive and significant influence between sales promotion and purchasing decisions; (2) There is a positive and significant influence between product completeness and purchasing decisions; (3) There is a simultaneous influence of sales promotion and product completeness on purchasing decisions
Pengaruh Budaya Organisasi Terhadap Kinerja Pegawai di Kantor Kecamatan Lalabata Kabupaten Soppeng Muh. Alfausan. R; Muchriady Muchran; Andi Risfan Rizaldi
OPTIMAL Jurnal Ekonomi dan Manajemen Vol. 5 No. 1 (2025): Jurnal Ekonomi dan Manajemen
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/optimal.v5i1.5675

Abstract

The purpose of this study is to determine the influence of organizational culture on employee performance at the Lalabata District Office, Soppeng Regency. The type of research used in this study is quantitative using the SPSS 27 program data analysis method. The sample in this study is 30 people who are Officers at the Lalabata District Office, Soppeng Regency. The data analysis used was descriptive data analysis, data instrument analysis, classical assumption analysis, simple linear regression analysis and hypothesis testing. The results of this study show that based on the results of data analysis and the results of the t-test obtained that the organizational culture variable has a positive and significant effect on the performance of employees at the Lalabata District Office, Soppeng Regency, H0 is rejected and H1 is accepted. This is evidenced by the t-value of 3.285 > t-table 1.697, as well as the significance value of 0.003 < 0.05.
Pengaruh Perbankan Syariah terhadap Pertumbuhan Ekonomi Indonesia : Sebuah Tinjauan Pustaka Pranoto Effendi
OPTIMAL Jurnal Ekonomi dan Manajemen Vol. 5 No. 1 (2025): Jurnal Ekonomi dan Manajemen
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/optimal.v5i1.5678

Abstract

The development of Islamic banking in Indonesia shows a very encouraging trend and has become an important aspect in the national financial system. The extent to which Islamic banking influences the economy, especially economic growth, is very relevant to be studied further. This article aims to review various previous studies that discuss the relationship between Islamic banking and economic growth. Through the literature study method, seventeen relevant articles were found and have been analyzed in depth. The results of the analysis show that although each study uses different approaches and variables, most of them conclude that Islamic banking has a positive and significant influence on economic growth in Indonesia. This finding is a strong justification that the development of Islamic banking needs to continue to be encouraged as an important instrument in driving national economic development. In addition, the presence of Islamic banks also provides more inclusive and sustainable economic benefits for all levels of society.
Integrasi Steam dan Sosial Inquiry dalam Pembelajaran Akuntansi Manajemen Lingkungan untuk Ekonomi Hijau Desta Sulaesih Mursyidah; Erwandy Erwandy; Yoga Yulasmana
OPTIMAL Jurnal Ekonomi dan Manajemen Vol. 5 No. 1 (2025): Jurnal Ekonomi dan Manajemen
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/optimal.v5i1.5680

Abstract

Environmental management accounting education in the era of green economy must undergo transformation—not only focusing on cognitive aspects but also fostering social and ecological awareness. This study aims to examine the effectiveness of integrating the STEAM approach (Science, Technology, Engineering, Arts, and Mathematics) with social inquiry in the learning process. A quasi-experimental method was applied to two classes: one experimental class implementing the integrative approach, and one control class using conventional methods. The findings reveal that the experimental class showed significant improvements across cognitive, affective, and psychomotor domains. The average pretest-posttest score increased by 26 points; classroom participation reached 92% with an average of 3.7 verbal contributions per session; and 85% of project assignments were rated “excellent” in terms of visualization and content. The STEAM elements were strongly reflected in quantitative analysis, modelling, and digital-based presentations. From the perspective of social inquiry, students demonstrated increased empathy and awareness of ecological justice. This integration has proven effective in shaping a holistic, collaborative, and contextually relevant learning experience—one that aligns with the demands of sustainability in today’s world.
Determinasi Kepuasan Pelanggan Melalui Kualitas Produk dan Kualitas Pelayanan Suhroji Adha; Etty Nurkhayati; Irawan Irawan; Nani Yunarsih; Djaka Adiwinata
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.v5i1.5682

Abstract

This study was conducted to determine the effect of Product Quality and Service Quality on Customer Satisfaction. This type of research is explanatory, with data collection techniques through questionnaires. The sampling technique uses a saturated sample technique, the sample is 80 people who are Outlet employees. The analysis method used in this study is Quantitative Data Analysis. The results of the hypothesis test show that Product Quality has a positive and significant effect on Customer Satisfaction, Service Quality also has a positive and significant effect on Customer Satisfaction. The conclusion of this study is that Product Quality and Service Quality have a positive and significant effect on Customer Satisfaction both partially and simultaneously.

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