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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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Implementasi Akuntansi Lingkungan dalam Meningkatkan Kinerja Kelestarian Perusahaan pada Pabrik Kecap Cap Jempol Lasem Felix Chandra Pranoto; Sri Rahayuningsih
OPTIMAL Jurnal Ekonomi dan Manajemen Vol. 6 No. 1 (2026): Jurnal Ekonomi dan Manajemen
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/optimal.v6i1.9327

Abstract

Sustainability issues require businesses to consider economic, social, and environmental impacts, creating a need for accounting systems that can present more accurate cost information. Environmental accounting functions as a key instrument for identifying and measuring environmental costs arising from production activities and for supporting more efficient resource use. However, many micro, small, and medium enterprises (MSMEs) face challenges in implementing environmental accounting due to limited understanding, restricted resources, and the absence of separated environmental cost records. These limitations make it difficult for business owners to evaluate the contribution of environmental expenditures to sustainability performance. Pabrik Kecap Cap Jempol Lasem is one MSME experiencing these challenges, as its basic waste-management efforts are not supported by structured green cost documentation. This study aims to identify environmental costs within the production process, design an accounting record model suitable for MSMEs, and analyze how environmental accounting information enhances sustainability. Using a descriptive qualitative method through interviews, observations, and documentation, the study finds that the absence of environmental cost separation hampers evaluation of waste-management effectiveness. The results confirm that environmental accounting has the potential to improve cost efficiency, information transparency, and sustainability performance, emphasizing the importance of systematic environmental cost recording for MSMEs.
Evaluasi Pengelolaan Keuangan Desa Berdasarkan Permendagri No. 20 Tahun 2018 di Desa Wearlilir Kecamatan Kei Kecil Kabupaten Maluku Tenggara Sari Indah Setio Maria Savsavubun
OPTIMAL Jurnal Ekonomi dan Manajemen Vol. 6 No. 1 (2026): Jurnal Ekonomi dan Manajemen
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/optimal.v6i1.9328

Abstract

This study aims to analyze financial management in Wearlilir Village based on the provisions of Minister of Home Affairs Regulation Number 20 of 2018 concerning Village Financial Management. The study used descriptive qualitative methods to obtain an in-depth overview of village financial management practices. Data collection techniques included direct observation of village financial administration activities, in-depth interviews with key informants including the Village Head, Village Secretary, and Head of Finance, and a documentary study of village financial planning, implementation, and reporting documents. The results indicate that, in general, Wearlilir Village's financial management has followed the stages of planning, implementation, administration, reporting, and accountability in accordance with applicable regulations. However, several weaknesses were identified, including the lack of a formal Activity Management Team (TPK) and delays in submitting financial accountability reports. Therefore, this study recommends increasing the capacity of village officials through training, strengthening transparency and accountability, and enhancing the oversight role of local government and community participation to achieve more effective and orderly village financial management.
Kontribusi Ekonomi Digital terhadap Pengembangan UMKM Sitiroma Harahap
OPTIMAL Jurnal Ekonomi dan Manajemen Vol. 6 No. 1 (2026): Jurnal Ekonomi dan Manajemen
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/optimal.v6i1.9330

Abstract

The development of the digital economy in Indonesia has had a significant impact on the transformation and growth of Micro, Small, and Medium Enterprises (MSMEs). This study aims to analyze the influence of digitalization—including the use of e-commerce platforms, digital payments, and social media-based marketing—on improving MSME performance. The method used is a literature review of various recent studies and reports on the digital economy and MSMEs. The analysis results show that the digital economy contributes positively to increased revenue, market expansion, and operational efficiency of MSMEs. However, challenges such as low digital literacy, limited internet infrastructure, and high digital competition remain major obstacles. This study emphasizes the importance of increasing MSME digital capacity and government support to strengthen competitiveness in the digital economy era. In addition, the adoption of digital technology also encourages product innovation and MSME business models to be more adaptive to changes in consumer behavior. Collaboration between the government, the private sector, and educational institutions is considered crucial in accelerating the digital transformation of MSMEs. With appropriate and sustainable digital strategies, MSMEs are expected to increase their contribution to national economic growth and job creation.
Pengaruh Determinan Kinerja Keuangan Terhadap Nilai Perusahaan Dengan Corporate Governance Sebagai Variabel Moderasi pada Perusahaan Chemical yang Terdaftar di BEI Periode 2022-2024 Nurul Azizah Hasibuan; Ayu Dwi Lestari; Saijuwita Sari; Siti Nurul Hasanah; Putri Yulia Ningsih; Novia Farsya Rahmadani; Shita Tiara
OPTIMAL Jurnal Ekonomi dan Manajemen Vol. 6 No. 1 (2026): Jurnal Ekonomi dan Manajemen
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/optimal.v6i1.9331

Abstract

This study aims to examine the influence of leverage, firm size, and profitability on firm value, as well as evaluate the moderating role of corporate governance in chemical sub-sector companies listed on the Indonesia Stock Exchange (IDX) during 2022–2024. The research applies a quantitative approach using secondary data obtained from annual reports. The sample was selected through purposive sampling and consists of 33 observations from 11 companies over a three-year period. Panel data regression with a moderating variable model was used for hypothesis testing. The empirical results indicate that profitability has a positive and significant effect on firm value, making it the most dominant determinant in shaping market perceptions. Firm size also positively affects firm value, particularly when supported by strong governance practices. Meanwhile, leverage does not show a significant direct effect, but contributes positively when moderated by corporate governance. Furthermore, corporate governance is proven to directly influence firm value and strengthen the effects of leverage and firm size, although it does not moderate the relationship between profitability and firm value. Overall, the findings emphasize that firm value enhancement is not solely determined by financial performance, but also depends on the quality of corporate governance in ensuring transparency, accountability, and investor confidence.
Peran Kompetensi Aparatur Pemerintah dalam Penerapan e-Accounting untuk Meningkatkan Akuntabilitas dan Efisiensi Pelaporan Keuangan di Kecamatan Krembangan dan Kecamatan Asemrowo Surabaya Aliatus Nurrochmah; Dewi Sutjahayani
OPTIMAL Jurnal Ekonomi dan Manajemen Vol. 6 No. 1 (2026): Jurnal Ekonomi dan Manajemen
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/optimal.v6i1.9333

Abstract

The competence of government officials is a major factor in the successful implementation of e-Accounting in government agencies, particularly in the process of preparing financial reports based on Government Accounting Standards (SAP). This study aims to describe the role of official competence in the use of e-Accounting and how its implementation affects the accountability and efficiency of financial reporting in the Krembangan and Asemrowo districts of Surabaya. This study uses a qualitative approach through interviews, observations, and document reviews. The results show that the competence of officials still varies, especially in understanding accrual-based accounting, accuracy in data input, and the ability to operate system features. Although e-Accounting has improved accountability through documented and easily traceable transaction records, reporting efficiency has not been fully achieved due to differences in technical capabilities among employees and operational constraints of the system. Thus, skill improvement and continuous training are necessary so that the implementation of e-Accounting can support more effective, accurate, and compliant financial reporting.
Potensi Besar, Akses Kecil: Masalah Struktural UMKM Bima di Era Digitalisasi Ekonomi NTB Jasman Jasman; Sri Asmiatiningsih; Mega Suciati Wardani
OPTIMAL Jurnal Ekonomi dan Manajemen Vol. 6 No. 1 (2026): Jurnal Ekonomi dan Manajemen
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/optimal.v6i1.9343

Abstract

This study aims to analyze the influence of structural factors on the performance of MSMEs in Bima, West Nusa Tenggara, within the context of economic digitalization. A quantitative research approach was employed using a cross-sectional survey design, and Structural Equation Modeling based on SmartPLS 4.0 was applied to examine direct, moderating, and mediating effects among variables. A total of 125 MSME owners across multiple sectors participated as respondents. The findings indicate that all structural factors-access to finance, market access, digital capability, infrastructure, and mentoring-significantly affect MSME performance, with digital capability emerging as the strongest determinant. Digital platforms were found to strengthen the effects of digital capability and mentoring on performance, although they did not serve as direct determinants. Furthermore, entrepreneurial orientation significantly mediated all structural pathways, suggesting that an entrepreneurial mindset plays a crucial role in transforming structural constraints into performance opportunities. These results highlight the importance of integrating digital capability development, targeted training, and entrepreneurial orientation enhancement in strengthening MSME competitiveness in regions facing infrastructural limitations such as Bima. The study contributes to MSME literature in the digitalization context and provides practical policy recommendations for local governments and support institutions
Analisis Pengaruh Fear of Missing Out dan Kepercayaan Merek terhadap Keputusan Pembelian Melalui Perilaku Pembelian Impulsif pada Produk Timephoria I.A. Oka Martini; Ni Putu Friska Ayu Damayanti
OPTIMAL Jurnal Ekonomi dan Manajemen Vol. 6 No. 1 (2026): Jurnal Ekonomi dan Manajemen
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/optimal.v6i1.9363

Abstract

This study aims to analyze the effect of Fear of Missing Out (FOMO) and brand trust on purchase decisions through impulsive buying behavior for Timephoria cosmetic products in Denpasar City. The research employs a quantitative approach involving 144 Gen Z and young adult respondents who reside in Denpasar, have purchased Timephoria products within the last six months, and are active social media users. Data were collected using a Likert-scale questionnaire and analyzed with Partial Least Squares–Structural Equation Modeling (PLS-SEM) using SmartPLS 4.0. The results show that FOMO and brand trust have a positive and significant effect on both impulsive buying behavior and purchase decisions. Impulsive buying behavior also has a positive and significant effect on purchase decisions and acts as a partial mediating variable in the relationship between FOMO and brand trust with purchase decisions, as indicated by VAF values of 43.2% and 25.1%, respectively. R² values of 0.568 for impulsive buying behavior and 0.634 for purchase decisions indicate that the model has strong predictive power in explaining Timephoria consumers’ behavior. These findings confirm that marketing strategies based on urgency, exclusivity (time-limited experience), and strengthened brand trust are effective in encouraging impulsive purchases and accelerating purchase decision-making among young consumers in the digital era. Kata kunci: Fear of Missing Out (FOMO), kepercayaan merek, perilaku pembelian impulsif, keputusan pembelian
Membangun Organisasi Berdaya: Interaksi Antara Pengaruh, Politik, dan Kepemimpinan Sri Inayati Ningrum; Sukirno Sukirno; Sardimi Sadimi; Asmawati Asmawati
OPTIMAL Jurnal Ekonomi dan Manajemen Vol. 6 No. 1 (2026): Jurnal Ekonomi dan Manajemen
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/optimal.v6i1.9369

Abstract

This article provides an in-depth discussion of the concepts of influencing, empowering, and organizational politics, as well as their relevance in building a resilient organization, particularly within the context of Islamic educational management. The primary objective of this paper is to examine the interrelationship among these three concepts and how their interaction shapes leadership patterns that are effective, ethical, and oriented toward human resource empowerment. The identified problem is the limited understanding among educational leaders regarding the dynamic relationship between influencing abilities, empowerment strategies, and organizational political practices. This lack of awareness often results in low managerial effectiveness, weak collaboration, and the emergence of organizational cultures that are unproductive or not adaptive to change. The research method employed is a literature review by examining various sources, such as books, scientific journals, research reports, and other relevant academic articles. This approach enables the authors to understand theories and leadership practices grounded in values, power dynamics, and decision-making processes influenced by organizational politics. The findings indicate that the ability to influence is at the core of leadership, while empowerment represents the practical implementation of transformational leadership that emphasizes strengthening members’ capacities. Organizational politics, on the other hand, is understood as a strategic mechanism that can be utilized positively to advocate for group interests, manage conflicts, and ensure the representation of all members’ voices. When applied harmoniously, these three concepts contribute to creating a healthy organizational culture, enhancing work motivation, and supporting more strategic decision-making. Thus, leaders who can integrate influence, empowerment, and politics wisely have a greater opportunity to build an adaptive, collaborative, and competitive organization.
Penerapan Kebijakan Dividen pada Industri Barang Konsumsi : Proses Pertimbangan Internal dalam Menentukan Keseimbangan Keuangan Perusahaan Ni Ketut Sukanti
OPTIMAL Jurnal Ekonomi dan Manajemen Vol. 6 No. 1 (2026): Jurnal Ekonomi dan Manajemen
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/optimal.v6i1.9380

Abstract

Dividend policy setting in the consumer goods industry is a strategic process that involves comprehensive consideration of financial stability, operational performance, and ownership structure dynamics that influence management decision-making. Companies in this sector must ensure that profit distribution does not interfere with the operational cash flow needed to maintain production capacity, meet market demand, and support long-term expansion plans. Factors such as profitability, leverage, asset growth, and free cash flow play an important role in determining the level of flexibility a company has when setting its Dividend Payout Ratio as a performance signal to shareholders. Relatively stable market conditions in the consumer goods sector provide opportunities for management to formulate consistent dividend policies, although vigilance is still required regarding fluctuations in raw material costs and changes in consumer preferences that can affect profits. Analysis of internal financial variables shows that dividend policy not only functions as a profit distribution mechanism, but also as an indicator of financial health and corporate governance quality. A deep understanding of this internal balance is expected to help companies formulate stable, sustainable, and strategically valuable dividend policies to increase company value.  
Analisis Kepercayaan terhadap Sistem Transaksi Digital yang Dimediasi Sikap terhadap Pembayaran Transaksi Digital pada Pelaku Usaha Mikro Kecil di Kota Semarang Susiana Heny Bandari; Lis Widowati; Suwardi Suwardi; Fitnantyo Bimawan; Tri Hartiningsih
OPTIMAL Jurnal Ekonomi dan Manajemen Vol. 6 No. 1 (2026): Jurnal Ekonomi dan Manajemen
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/optimal.v6i1.9382

Abstract

This study aims to analyze the influence of trust in digital payments, attitudes toward digital payments, and the intention to use digital payments among Micro, Small, and Medium Enterprises (MSMEs) in Semarang City. Trust in digital payments is considered a factor that influences business owners' attitudes toward adopting digital payment technologies, which in turn affects their intention to use these technologies in business transactions. Using the Technology Acceptance Model (TAM) approach, this study explores the relationships between the three variables through regression analysis processed using SPSS 26 software. The results show that trust in digital payments positively influences users' attitudes toward digital payments, attitudes toward digital payments positively influence the intention to use digital payments, and attitudes mediate the relationship between trust and the intention to use digital payments. These findings provide valuable insights for digital payment service providers to focus on enhancing trust and positive attitudes among MSME owners toward digital payment systems, in order to encourage broader technology adoption and improve their operational efficiency.

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