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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 Modal Kerja dan Penjualan Terhadap Laba Bersih pada Perusahaan Sub Sektor Farmasi PT. Merck Tbk (Penelitian di Bursa Efek Indonesia) Septiawati Septiawati; Eddi Suprayitno; Ismail Nasution
OPTIMAL Jurnal Ekonomi dan Manajemen Vol. 5 No. 2 (2025): Jurnal Ekonomi dan Manajemen
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/optimal.v5i2.5773

Abstract

The purpose of this research is to find out and analyze the influence of working capital and sales on net profit. The technique in taking samples applied is saturated sampling, where all populations are selected as samples, so the sample of this research is the financial statements of PT. Merck Tbk in 2017-2023 as many as 28 samples per quarter. This study uses a quantitative approach with an analysis method that includes normality test, multicollinearity test, autocorrelation test, multiple linear regression analysis, hypothesis test (t and F test) using SPSS software version 20. This result explains that working capital has a positive and significant effect on net profit; Sales have a positive and significant effect on net profit; Working capital and sales have a positive and significant effect on net profit.
Pengaruh Manfaat dan Kemudahan Ktm Plus Atm terhadap Keputusan Mahasiswa dalam Bertransaksi Perbankan: Studi Kasus Pada Mahasiswa Fakultas Ekonomi dan Bisnis Islam UIN Raden Fatah Palembang Tahun Akademik 2020-2021 Tika Lestari; Zuul Fitriani Umari; Syamsiar Zahrani
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.v5i1.5777

Abstract

Technological advancements in the banking sector have driven various innovations, one of which is the Student Identity Card (KTM) integrated with ATM features. KTM Plus ATM provides benefits and convenience for students in conducting banking transactions, such as cash withdrawals, transfers, and digital payments. However, it is not yet certain to what extent these benefits and conveniences influence students' decisions in using this banking service. Therefore, this study aims to analyze the influence of the benefits and convenience of KTM Plus ATM on students' decisions in conducting banking transactions. This research employs a quantitative method with a survey approach. Data were collected through questionnaires distributed to university students who have used KTM Plus ATM. The research sample was determined using purposive sampling techniques, with a total of 95 student respondents. Data analysis was conducted using multiple linear regression to examine the influence of benefits and convenience on students' decisions in conducting banking transactions. The results of the study indicate that the benefits and convenience of KTM Plus ATM have a positive and significant effect on students' decisions in using banking services. The main factor driving students to utilize this facility is the practicality and efficiency it offers in transactions. Additionally, ease of use contributes to increasing students' trust in digital banking services. Therefore, banks and universities should continue to enhance the features and convenience of KTM Plus ATM to encourage broader use of banking services among students.
Analisis Kendala-Kendala Kegiatan Pekerjaan Pengerukan Terhadap Keselamatan Pelayaran di Kolam Pelabuhan Tanjung Perak Surabaya Angeli Ariesta Putri; Otri Wani Sihaloho; Dyah Ratnaningsih; Romanda Annas Amrullah
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.v5i1.5779

Abstract

Shallowing due to sedimentation in the Tanjung Perak Port Pool, Surabaya is one of the main challenges that affect shipping safety. This shallowing can reduce the depth of the pool, hinder ship maneuvering, and increase the risk of ships running aground, especially for large ships. Periodic dredging is a strategic solution to maintain the depth of the port pool according to shipping safety standards, in accordance with the International Safety of Life at Sea (SOLAS) regulations. This study aims to determine, analyze and find efforts from the obstacles faced in the implementation of dredging activities in the Tanjung Perak Port Pool, Surabaya towards shipping safety. The research method used by the author includes descriptive analysis with a quantitative approach, data obtained by the author from questionnaires, interviews and field observations. The results of the study indicate that the main obstacles in dredging in the Tanjung Perak Port Pool, Surabaya include high ship traffic that hinders the smooth running of work, delays in the arrival of the Trailing Suction Hopper Dredger (TSHD) type dredger, and technical problems with dredging equipment. These obstacles have an impact on the dredging work process and increase the risk of shipping safety. There is a significant relationship between the constraints of dredging activities and shipping safety in the Tanjung Perak Port Basin, Surabaya, as evidenced by questionnaire data. Therefore, a strategy is needed to reduce the impact, such as improving coordination between the Port Authority and the Vessel Traffic Service (VTS), optimizing the dredging schedule, and improving maintenance of dredging equipment. With the improvement efforts in the dredging system, it is hoped that shipping safety in the Tanjung Perak Port Basin, Surabaya can be maintained, so that dredging work continues to operate optimally and supports the smoothness of maritime traffic in the Tanjung Perak Port Basin, Surabaya.
Subsidi dan Inflasi Dalam Ketidakpastian Global : Implikasi Terhadap Daya Beli Masyarakat Indonesia Wira Yudha Alam; Aisyah Rahmah Maulidiyah; Gisca Dwi Larasati; Halimatus Sadiyah
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.v5i1.5780

Abstract

The year 2024 presents a crucial phase for Indonesia’s economy during the global post- pandemic recovery and ongoing geopolitical uncertainty. This study aims to examine the relationship between subsidy policy and inflation levels on the purchasing power of Indonesian households. An explanatory quantitative method is applied using secondary data sourced from institutions such as BPS, the Ministry of Finance, and the Ministry of Manpower. The results reveal that despite a reported inflation decrease to 1.57% in early 2024, this reduction was largely driven by food price interventions rather than an improvement in consumer purchasing behavior. Household purchasing power remains under strain due to the persistent gap between rising basic commodity prices and stagnant income levels. Meanwhile, the implementation of subsidies and social assistance has not been fully effective, facing challenges in targeting accuracy and distribution efficienc Policy reform is needed to shift subsidies from being merely protective to becoming instruments of empowerment. This includes expanding access to training, financing, and inclusive job opportunities for low-income groups. In addition, improving social welfare data systems, accelerating digital integration, and diversifying growth through industrial, export, and digital sectors are crucial for building a resilient and inclusive economy. The study recommends a coordinated approach combining short-term interventions with long- term structural reforms.
Analisis Penetapan Kinerja Individu di Badan Pusat Statistik Kabupaten Karawang Wanda Pitaloka; Wike Pertiwi; Maman Mulya Karnama
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.v5i2.5785

Abstract

The purpose of this study is to analyze the process of determining individual performance, identify problems faced in the implementation of the performance appraisal system and analyze the factors that influence individual performance, and formulate strategies to improve the effectiveness of the performance appraisal system. As a non-ministerial government institution, BPS Karawang Regency has a strategic role in providing accurate, relevant, and timely statistical data. This study is a qualitative descriptive study. The research data are combined and collected using a triangulation strategy, or using multiple data sources to reach a conclusion and to deeply understand the process and problems that influence the determination of individual performance of BPS Karawang Regency. The results of the study are based on observation data and interview data conducted on BPS Karawang Regency employees, with participants consisting of five employees, including the Head of the General Sub-Division of BPS and several staff. The population of all BPS Karawang Regency employees, namely 34 employees and 5 informants in this study. The analysis shows that the individual performance appraisal system at BPS has been running well by referring to the Employee Performance Targets (SKP) and Head Assessment (PK). The core values ​​of Service Oriented, Accountable, Competent, Harmonious, Loyal, and Adaptive have been implemented significantly, although there is room for improvement in several aspects
Implementasi Administrasi Pembangunan di Dinas Perhubungan Kabupaten Lombok Barat Subhan Purwadinata; Tuti Handayani
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.v5i1.5787

Abstract

This research analyzes the implementation of development administration at the Department of Transportation of West Lombok Regency, focusing on public services and technical policies in the transportation sector. Using a descriptive quantitative approach, the study employs the Balanced Scorecard and the FEE (Fédération des Experts Comptables Européens) A performance measurement model for local government work units developed by the Partnership for Governance Reform in Indonesia in collaboration with the Faculty of Economics at Ahmad Dahlan University (FE-UAD) and the Audit Board of Indonesia (BPK) Regional Office III Yogyakarta, model to measure organizational performance from various perspectives, including customer satisfaction, financial management, internal processes, and growth and learning. Primary data were collected through interviews with echelon 2 and 3 officials, while secondary data were obtained from official documents and performance reports. The findings reveal variations in employee productivity levels across different units, with the Secretariat and Technical Implementation Unit achieving "Highly Optimal Workload," indicating high efficiency. Meanwhile, other divisions achieved "Optimal" or "Moderately Optimal" productivity, highlighting the need for improved coordination, task distribution, and time management. The study concludes that enhancing inter-unit coordination, strengthening employee commitment, and improving monitoring and evaluation systems are essential for increasing the effectiveness and efficiency of human resource management at the Department of Transportation of West Lombok Regency.
Forecasting dan Analisis Ekonomi Usia Harapan Hidup Indonesia: Implikasi Strategis untuk Indonesia Emas 2045 Rizka Malia; Mega Mariska; Vitriyani Tri Purwaningsih; Muhammad Husaini
OPTIMAL Jurnal Ekonomi dan Manajemen Vol. 5 No. 2 (2025): Jurnal Ekonomi dan Manajemen
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/optimal.v5i2.5788

Abstract

This study analyzes the projection of Indonesia’s life expectancy up to the year 2045 and its strategic implications for economic development toward achieving the Golden Indonesia 2045 vision. Using the ARIMA forecasting model processed through EViews software, based on data from BPS and the World Bank for the period 1996–2024, the best model was identified as ARIMA (1,1,1), with an AR(1) coefficient of 0.197, MA(1) of -0.612, a constant of 0.380, and statistically significant standard error (p < 0.05). The forecasting results indicate that Indonesia’s LE will increase by an average of 0.75 years annually, reaching approximately 79.03 years by 2045. While this improvement reflects the success of public health efforts, it also introduces structural challenges, such as increasing fiscal burdens and rising demand for elderly care services. From an economic perspective, this trend offers both risks and opportunities. If managed strategically — through health investment as human capital, pension system reform, encouraging elderly participation in the workforce, and transforming healthcare-related service sectors — the increasing LE can serve as a key driver of inclusive and sustainable economic growth. This study recommends that the Indonesian government adopt inclusive, evidence-based public policies to harness the remaining demographic dividend and prepare for the transition toward an aging society, ensuring progress toward the Golden Indonesia 2045 vision. Keywords: Forecasting, Life expectancy, Golden Indonesia 2045, ARIMA, Health economics
Peran Akuntansi Keberlanjutan dalam Penerapan Green Economy pada Desa Wisata BMJ Majapahit untuk Meningkatkan Daya Saing Ekonomi Lokal Putri Lailatul Khoiriyah; Ida Bagus Ketut Bhayangkara
OPTIMAL Jurnal Ekonomi dan Manajemen Vol. 5 No. 2 (2025): Jurnal Ekonomi dan Manajemen
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/optimal.v5i2.5799

Abstract

This study aims to examine the role of sustainability accounting in the application of green economy in tourist villages to improve local economic competitiveness. The research was conducted at BMJ Majapahit and Cokelat Majapahit Tourism Villages with a descriptive qualitative approach. Data were collected through in-depth interviews with tourism managers. The results showed that the tourist village has implemented a green economy through planting chocolate trees and utilizing waste into organic fertilizer. Sustainability accounting plays a role in planning the budget for sustainable activities and reporting the use of funds transparently. This practice strengthens the variety of chocolate products into cocoa powder, drinks, chocolate bars, and gelato that are sold both directly and online. The implementation of sustainability accounting is proven to strengthen governance, increase tourist confidence, and encourage sustainable local economic growth. This research reveals that the application of sustainability concepts in accounting systems can be an effective way to strengthen the competitiveness of tourist villages.
⁠ Infrastruktur Publik terhadap Pertumbuhan Ekonomi di Deli Serdang Bastian Ahmadan; Uswatun Hasanah; Riska Khayuni; Rodiah Harahap; Ahmad Wahyudi Zein
OPTIMAL Jurnal Ekonomi dan Manajemen Vol. 5 No. 2 (2025): Jurnal Ekonomi dan Manajemen
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/optimal.v5i2.5814

Abstract

Employing a qualitative literature review methodology, this study examines how public infrastructure in Deli Serdang Regency contributes to economic growth. The local government in Deli Serdang has continually pledged to improve the quality of infrastructure to ease the transportation sector and support regional economic growth, which is the basis for this study's background. Reliable infrastructure development is important for economic activities and the business world in Deli Serdang. The research aims to use secondary data and literature studies to determine the extent to which public infrastructure boosts regional economies. In order to provide a comprehensive and contextual description of the phenomena, the researchers first conduct a literature review, which entails gathering and evaluating data from a variety of sources including books, journals, government papers, and related documents. The research findings highlight the importance of public facilities, such as roads and drainage systems, in enhancing connectivity, making it easier to distribute goods and services, and providing support to the processing industry and trade sectors. These sectors are the main engines of economic growth in Deli Serdang. Building regional economic competitiveness and enhancing community welfare sustainably hinges on the continuity and upkeep of public infrastructure, according to this study's findings.
Peran Digitalisasi dalam Meningkatkan Daya Saing UMKM Kota Medan pada Kebijakan PemKot Ahmad Wahyudi Zein; Muhammad Alif; Riandi Pathan Nasution; Agung Laksono; Farhan Rizki Noor Harun
OPTIMAL Jurnal Ekonomi dan Manajemen Vol. 5 No. 2 (2025): Jurnal Ekonomi dan Manajemen
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/optimal.v5i2.5816

Abstract

This study examines the ways in which digitalization has contributed to the increased competitiveness of MSMEs in Medan City, in light of legislative measures imposed by the Medan City Government. Based on the facts that micro, small, and medium-sized enterprises (MSMEs) have been forced to undertake digital changes due to the pandemic, this study examines the importance in digitalization as a strategy for MSMEs in this era of the digital economy. Small, medium, and micro-sized enterprises (MSMEs) in Medan City may benefit from the city government's digitization initiatives, which is why this study seeks to investigate them. The method used is the Systematic Literature Review (SLR), which involves looking at academic articles and secondary materials about the digitalization of MSMEs in Medan City. The research found that digitization has various benefits for MSMEs, such as increasing their competitiveness, streamlining their operations, and accessing new markets. Mentorship applications, training, and the incorporation of micro, small, and medium companies (MSMEs) in online platforms or local e-Catalogs are examples of digitalization-supportive policies implemented by the Medan City Government that have been essential in achieving success. The results of this research highlight the importance of partnerships between government departments, MSMEs, and other stakeholders in improving MSMEs' digital skills so that they can compete globally.

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