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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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Peran Brand Image Memediasi Pengaruh Kredibilitas Celebrity Endorser terhadap Purchase Intention Produk Nescafe Ice Roast (Studi pada Masyarakat di Kabupaten Badung) Ni Made Yudila Putri; I Gst. A. Kt. Gd. Suasana
OPTIMAL Jurnal Ekonomi dan Manajemen Vol. 5 No. 3 (2025): Jurnal Ekonomi dan Manajemen
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/optimal.v5i3.7363

Abstract

The coffee beverage industry in Indonesia is experiencing rapid growth; however, intense competition poses challenges for coffee brands to attract consumer attention. Nescafe Ice Roast, as one of the products from PT. Nestle Indonesia, seeks to enhance its appeal through the use of celebrity endorsers. This study aims to analyze the role of brand image in mediating the influence of celebrity endorser credibility on the purchase intention of Nescafe Ice Roast products. The method used is non-probability sampling with a purposive sampling technique, and data collection is conducted through a survey using questionnaires involving 100 respondents. The analysis techniques employed include path analysis, Sobel testing, and VAF (Variance Accounted For) analysis. The results indicate that celebrity endorser credibility significantly affects purchase intention, celebrity endorser credibility significantly influences brand image, brand image significantly impacts purchase intention, and brand image is capable of mediating the effect of celebrity endorser credibility on purchase intention. The implications of this research support previous findings and provide practical guidance for Nescafe Ice Roast management in marketing strategies, focusing on strengthening brand image and selecting the right celebrity endorser to enhance consumer purchase intention.
Pengaruh Tarif Pajak, Modernisasi Sistem Perpajakan, dan Tingkat Pemahaman Perpajakan pada Kepatuhan Wajib Pajak Umkm Ni Luh Gede Yuni Arthi; I Gde Ary Wirajaya
OPTIMAL Jurnal Ekonomi dan Manajemen Vol. 5 No. 3 (2025): Jurnal Ekonomi dan Manajemen
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/optimal.v5i3.7366

Abstract

Tax is the largest source of income in various countries, including Indonesia, which plays an important role in maintaining the country's economic stability. Therefore, taxpayer compliance is a key factor influencing economic stability. This study aims to analyze the effect of tax rates, modernization of the tax system, and the level of tax understanding on taxpayer compliance of MSMEs in Denpasar City as the city with the largest number of MSMEs in Bali Province in 2024. Based on SPT reporting data at the West Denpasar and East Denpasar Tax Offices in 2019-2023, there was a decrease in reporting at the West Denpasar Tax Office, while at the East Denpasar Tax Office, although reporting increased, the level of compliance had not reached 100 percent. The population of this study was 16,172 MSME taxpayers registered at the West and East Denpasar Tax Offices and data were collected using a questionnaire. The sample was determined using the convenience sampling technique and calculated using the Slovin formula to produce a total of 100 samples. The data were analyzed using multiple linear regression with SPSS 25 for Windows software. The results of the study indicate that tax rates have a negative effect on taxpayer compliance of MSMEs, while modernization of the tax system and the level of tax understanding partially have a positive effect on taxpayer compliance of MSMEs in Denpasar City.
Analisis Pengaruh Aliran Modal Internasional terhadap Devisa, Nilai Tukar, Pertumbuhan Ekonomi dan Inflasi I Made Bagus Arimanu Dwipayana; I Made Endra Kartika Yudha
OPTIMAL Jurnal Ekonomi dan Manajemen Vol. 5 No. 3 (2025): Jurnal Ekonomi dan Manajemen
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/optimal.v5i3.7367

Abstract

The globalization of financial markets has facilitated increased capital mobility across countries, making international capital flows a critical factor influencing macroeconomic stability in developing economies such as Indonesia. This study aims to analyze the impact of international capital flows—measured by net capital flow—on foreign exchange reserves, exchange rates, economic growth, and inflation in Indonesia. Using a quantitative associative approach, the study employs quarterly data from 2005 to 2022 obtained from credible institutional sources such as Bank Indonesia and the Central Bureau of Statistics. The analytical methods applied include Vector Autoregressive (VAR) and Vector Error Correction Model (VECM), supported by stationarity tests, cointegration analysis, Impulse Response Function (IRF), and Variance Decomposition (VD). The empirical results reveal four key findings. First, international capital flows have a significant long-term negative relationship with Indonesia's foreign exchange reserves, highlighting the importance of managing the quality and stability of capital inflows. Second, capital inflows contribute to the long-term appreciation of the rupiah, although this effect is not significant in the short term. Third, foreign capital inflows positively affect Indonesia's economic growth in both the short and long term, provided they are directed toward productive sectors. Lastly, capital inflows exhibit a deflationary effect in the long run, indicating their role in domestic price stabilization, though short-term impacts remain limited. These findings underscore the dual role of international capital flows as both a driver of economic development and a potential source of macroeconomic vulnerability, warranting prudent and adaptive policy responses.
Pengaruh Persepsi Penerapan Reward dan Punishment terhadap Kinerja Pegawai Honorer di Rumah Sakit H. L. Manambai Abdul Kadir Anak Agung Ngurah Oka Budyanta Saputra; Radyum Ikono
OPTIMAL Jurnal Ekonomi dan Manajemen Vol. 5 No. 3 (2025): Jurnal Ekonomi dan Manajemen
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/optimal.v5i3.7373

Abstract

This study aims to determine the effect of perceptions regarding the implementation of reward and punishment on the performance of contract employees at H. L. Manambai Abdulkadir Hospital. Using a quantitative descriptive method and multiple regression analysis, the research involved 100 respondents selected through simple random sampling. The results show that employees’ perceptions of rewards have a positive and significant effect on performance. Meanwhile, punishment also has a positive effect, but it is not statistically significant. Simultaneously, reward and punishment together have a significant impact on improving employee performance. Positive perceptions are formed when there is clarity in rules and expectations, as well as fair, consistent mechanisms for administering rewards and punishments, supported by open communication between management and employees. With proper implementation, reward and punishment can serve as effective strategies to enhance the performance of contract employees in the hospital environment.
Analisis Pengaruh Strategi Pemasaran Online Usaha Dimsum Mentai Munchmansion.Id terhadap Keputusan Pembelian Konsumen Adelina Lubis; T. Teviana; Saffanah Alya Zahra
OPTIMAL Jurnal Ekonomi dan Manajemen Vol. 5 No. 3 (2025): Jurnal Ekonomi dan Manajemen
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/optimal.v5i3.7377

Abstract

Digital marketing has become a key factor in enhancing the competitiveness of culinary businesses, including Dimsum Mentai Munchmansion. Id. This research analyzes the impact of online marketing strategies on consumer purchasing decisions through a qualitative approach via interviews and observations. The findings reveal that marketing through social media platforms like Instagram and TikTok significantly contributes to increasing customer engagement and building trust through creative content and testimonials. The use of paid advertisements has also proven effective in reaching a larger consumer base. Moreover, a strong branding strategy and attractive promotions play a role in enhancing customer loyalty. This study concludes that consistent and innovative digital marketing strategies are crucial to the success of culinary businesses in the digital age.
Integrasi Keunggulan Bersaing dan Keberlanjutan Global dalam Implementasi Strategi: Analisis Konseptual dan Studi Kasus Ilustratif di Indonesia Atiqah Idris; Cakra Cesar Maarifat; Moch.Yarfaillah
OPTIMAL Jurnal Ekonomi dan Manajemen Vol. 5 No. 3 (2025): Jurnal Ekonomi dan Manajemen
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/optimal.v5i3.7379

Abstract

This article aims to provide a conceptual review of strategy implementation in strategic management by integrating two main approaches: competitive advantage and global sustainability. In the context of the dynamics of the ever-changing business environment, organizations are required to not only achieve a competitive position, but also be responsible for social, environmental, and governance (ESG) aspects. This study reviews the strategy implementation framework from the book by David F.R and David F (2017) and the global sustainability approach from the book by Wheleen L.T and Hunger, D.J (2012), then synthesizes the implementation model to show how alignment between short-term goals (competitiveness) and long-term vision (sustainability) can be achieved through synchronization of strategic elements. The results of the study indicate that the integration of the two approaches requires a paradigm shift in strategy planning and implementation, with an emphasis on innovation, cross-sector collaboration, and adaptation to global standards..
Pengaruh Kepemimpinan Transformasional, Budaya Organisasi dan Motivasi Kerja terhadap Kinerja Guru di Gugus Sinta Kec. Semarang Barat Yuli Setiya Wigati
OPTIMAL Jurnal Ekonomi dan Manajemen Vol. 5 No. 3 (2025): Jurnal Ekonomi dan Manajemen
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/optimal.v5i3.7382

Abstract

Teacher performance determines the success of educational quality, because teachers have a very important role. In addition to being a transmitter of knowledge, teachers also act as educators, mentors, learning managers, motivators, and evaluators. However, teacher performance still experiences ups and downs due to various factors, both internal and external. This study aims to analyze the influence of transformational leadership, organizational culture, and work motivation on teacher performance in the Sinta cluster, West Semarang District partially and simultaneously. The sample of this study was all teachers in the Sinta cluster, West Semarang District, totaling 80 teachers with saturated sampling techniques. Data collection used a questionnaire with a Likert scale of 1-5. Data analysis techniques with classical assumptions, multiple regression, t-test and F-test with the help of SPSS 22. The results of this study indicate that partially transformational leadership has a positive and significant effect on teacher performance, organizational culture has a positive and significant effect on teacher performance, work motivation has a positive and significant effect on teacher performance. Simultaneously, transformational leadership, organizational culture and work motivation have a positive and significant effect on teacher performance.
Pengaruh Kompensasi, Lingkungan Kerja dan Kepuasan terhadap Kinerja Guru di Gugus Krisna Kecamatan Semarang Selatan Kasirin Kasirin; Mulyana Mulyana
OPTIMAL Jurnal Ekonomi dan Manajemen Vol. 5 No. 3 (2025): Jurnal Ekonomi dan Manajemen
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/optimal.v5i3.7384

Abstract

Teacher performance plays a crucial role in achieving educational goals in schools. Therefore, teachers, in addition to educating, must have various competencies to support their performance. Because good performance will have a positive impact on student achievement, learning quality, and overall school development. This study aims to analyze the effect of compensation, work environment and satisfaction on teacher performance in the Krisna cluster, South Semarang District, both partially and simultaneously. The sample of this study was all teachers in the Krisna cluster, South Semarang District, totaling 92 respondents with a saturated sampling technique. The research method used was quantitative with a survey approach. Data collection used a questionnaire with a Likert scale of 1-5. The data analysis techniques used were classical assumptions, multiple regression, t-test and F-test through the help of SPSS 25. The results of this study indicate that partially compensation has a positive and significant effect on teacher performance, the work environment has a positive and significant effect on teacher performance, satisfaction has a positive and significant effect on teacher performance. Simultaneously, compensation, work environment and satisfaction have a positive and significant effect on teacher performance.
Representasi Budaya pada Event Lengger Bicara untuk Meningkatkan Minat Kunjungan Wisatawan di Kabupaten Banyumas R. Satria Setyanugraha; Ansaresi Alfajri Laksawukir; Daffa Antar Panggayuh
OPTIMAL Jurnal Ekonomi dan Manajemen Vol. 5 No. 3 (2025): Jurnal Ekonomi dan Manajemen
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/optimal.v5i3.7395

Abstract

This study explores how cultural representation in the “Lengger Bicara” event in Banyumas Regency contributes to increasing tourist interest and visitation. Using Stuart Hall’s (1997) theory of Cultural Representation, the research analyzes how the cultural meaning of Lengger is constructed through social media, traditional symbols, the creation of cultural identity, and power relations in its presentation. It also investigates how the Lengger culture of Banyumas is constructed, symbolized, and promoted via social media platforms and the official Lengger Bicara website. Data were collected through document analysis, virtual observation, and social media analysis. The findings reveal that Lengger Bicara has successfully reimagined the image of Banyumas’s Lengger as attractive, majestic, and relevant to contemporary times through cross-disciplinary artistic collaborations, the influence of national figures, and the support of both governmental and private institutions. This representation generates a renewed cultural identity for Banyumas and fosters the growth of culture-based tourism. Employing a qualitative descriptive approach and critical discourse analysis, data were obtained from social media documentation, official websites, and media publications. The results indicate that the representation of Lengger Banyumas is framed in a grand and modern manner, using effective cultural communication strategies and multi-level collaborations, thereby enhancing its appeal to both domestic and international tourists.
Pengaruh Ukuran Perusahaan dan Profitabilitas terhadap Nilai Perusahaan melalui Financial Distress sebagai Variabel Mediasi: Studi pada Perusahaan Sektor Tekstil dan Garmen yang terdaftar di Bursa Efek Indonesia tahun 2020-2023 Diana Osella; Alfiana Alfiana; Mulyono Mulyono
OPTIMAL Jurnal Ekonomi dan Manajemen Vol. 5 No. 3 (2025): Jurnal Ekonomi dan Manajemen
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/optimal.v5i3.7396

Abstract

This aims to analyze the effect of firm size and profitability on firm value with financial distress as a mediating variable in textile and garment companies listed on the Indonesia Stock Exchange (IDX) during the period 2020-2023.The research employs a quantitative approach using secondary data. The sample consists of 15 companies selected through purposive sampling. Data analysis was conducted using the Structural Equation Modeling (SEM) methode based on Partial Least Squares with the help of SmartPLS 4 software. The results show that profitability has a significant effect on both firm value and financial distress, while firm size does not significantly affect either firm value or financial distress. Furthermore, financial distress does not significantly affect firm value and does not mediate the relationship between firm size or profitability and firm value

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