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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 Audit Internal dan Pengendalian Internal terhadap Penerapan Good Corporate Governance: Studi pada Bank Tabungan Negara Kantor Cabang Jambi Nadia Putri; Netty Herawaty; Rahayu Rahayu
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.v6i1.9491

Abstract

The purpose of this study is to investigate how internal audit and control affect the Bank Tabungan Negara Jambi Branch Office's application of sound corporate governance. This study employs a quantitative descriptive method research strategy. Saturated sampling is utilized to decide the responder determination procedure, meaning that all 45 participants in the research are employed as a sample. By distributing questionnaires, data is gathered in the form of primary data. With the use of smartPLS software version 4, the data analysis technique employed the Partial Least Square (PLS) approach in the Structural Equation Model (SEM). The findings demonstrated that the application of sound corporate governance was impacted by internal audit. The degree to which sound corporate governance principles—such as accountability, responsibility, independence, openness, and fairness—are used in the workplace improves with the effectiveness of internal auditing. In a similar vein, good corporate governance is influenced by the internal control variable. Strong internal controls reduce the possibility of fraud, abuse of power, and managerial mistakes, allowing for the consistently application of good corporate governance.
Pengaruh Financial Literacy, Risk Perception dan Digital Trading Platform Terhadap Keputusan Investasi Generasi Z di Surabaya Annisa Nur Rochmah; Christian Hadinata Hodianto; Lufvi Selvi Febrianti; Jeasson Oktavianus Gatur; Maria Yovita R Pardin
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.v6i1.9522

Abstract

This study aims to analyze the influence of financial literacy, risk perception, and digital trading platforms on Generation Z's investment decisions. The research method used was a quantitative approach with multiple linear regression analysis based on data from 50 respondents. The results show that financial literacy has a positive and significant effect on investment decisions, with a coefficient of 1.518 and a significance level of <0.001, indicating that the higher a person's financial literacy level, the better their investment decisions. Risk perception has a negative and significant effect, with a coefficient of -0.522 and a significance level of <0.001, indicating that the higher the risk perception, the lower the tendency to invest. Meanwhile, digital trading platforms have a positive and significant effect, with a coefficient of 0.254 and a significance level of <0.001, indicating that the better the convenience and features of the digital platform, the more likely they are to make investment decisions. Overall, this regression model indicates that the combination of these three independent variables plays a significant role in shaping Generation Z's investment decisions in the digital era.
Pengaruh Employer Attractiveness Terhadap Keterlibatan dan Kinerja Karyawan pada Perusahaan Retail di Jakarta Pusat Salma Nur Afifah; Nina Nurhasanah
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.v6i1.9523

Abstract

Human resources are needed to success in achieving company goals, especially in increasing employee engagement and performance. Employees with good human resource capacity show superior performance, so they are able to overcome company problems and work more effectively. Employer attractiveness is related to several relevant consequences for the organization, such as the intention to find work. This condition is reflected in the individual's perception of career development opportunities and appreciation given by the company. In addition, employee engagement contributes to improving work results and achieving company goals. This study focuses on analyzing the relationship between Employer Attractiveness, Employee Engagement, and Employee Performance in retail companies in Central Jakarta. A quantitative research approach was used, and data were collected from 110 respondents who worked as retail employees in Central Jakarta. SmartPLS software was used to analyze data using the Structural Equation Model. The results of this study prove that the Employer Attractiveness variable has a positive effect on Employee Engagement, the Employer Attractiveness variable has a positive effect on Employee Performance, the next variable Employee Engagement has a positive effect on Employee Performance. These findings indicate that a positive view of the company's image as an attractive place to work contributes significantly to increasing work participation, which ultimately has a direct impact on employee performance achievements. Companies that are able to increase attractiveness tend to get more engaged and productive employees.
Pengaruh Dimensi Kualitas Kehidupan Kerja terhadap Niat Berpindah Kerja pada Karyawan Milenial Asnawi Hidayat; Jaelani Jaelani; Sunarmi Sunarmi
OPTIMAL Jurnal Ekonomi dan Manajemen Vol. 4 No. 3 (2024): September: Jurnal Ekonomi dan Manajemen
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/optimal.v4i3.9592

Abstract

This study aims to analyze the influence of Quality of Work Life (QWL) on turnover intention in millennial employees in Indonesia by including job satisfaction and organizational commitment as mediation variables. The phenomenon of high job mobility of the millennial generation requires organizations to understand the factors that influence their decision to survive. The study used a quantitative approach with a cross-sectional survey design of 250 millennial employees from various industry sectors. The research instrument included four dimensions of QWL, job satisfaction, organizational commitment, and turnover intention, which were analyzed using Structural Equation Modeling based on Partial Least Squares (SEM–PLS). The results showed that job characteristics were the strongest predictors of job satisfaction and decreased turnover intention, while compensation and benefits had a significant but smaller effect. In contrast, work-life balance and supervisory behavior did not show a significant effect. Job satisfaction was found to have a strong effect on organizational commitment and turnover intention, as well as organizational commitment plays a significant role in reducing the intention to change jobs. Mediation analysis showed that job satisfaction and organizational commitment mediated in part the relationship between QWL and turnover intention. This study emphasizes the relevance of Social Exchange Theory and Job Demands–Resources Model in explaining the dynamics of millennial employee retention and providing important recommendations for organizations in designing work strategies that are more adaptive to the needs of this generation.
Strategi Dinas Penanaman Modal dan Pelayanan Terpadu Satu Pintu Kabupaten Sidoarjo dalam Meningkatkan Investasi Risma Agustina; Singgih Manggalou
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.v6i1.9608

Abstract

Investment is a key factor in driving regional economic growth, particularly for Sidoarjo Regency which has a strong industrial base but continues to face challenges related to fluctuations in investment realization and changes in labor conditions. This study was conducted to analyze in depth the strategies implemented by the Investment and One-Stop Integrated Services Office (DPMPTSP) of Sidoarjo Regency in increasing investment through a structured and business-oriented approach. The research uses a descriptive qualitative method with data collection techniques including interviews, observations, and documentation to obtain an empirical overview of the licensing service process, investment promotion mechanisms, and government efforts in building a conducive investment climate. The findings show that DPMPTSP applies four main complementary strategies. The first strategy is strengthening regional image through digital promotion, participation in exhibitions, outreach programs, and the provision of investment clinic services. The second strategy is increasing investment attractiveness, realized through risk-based licensing, system integration, and priority services for major investors. The third strategy involves strengthening infrastructure by ensuring the readiness of industrial supporting facilities, ranging from transportation access and energy supply to telecommunication networks. The fourth strategy is strengthening stakeholder roles through policy socialization, company assistance, and the involvement of regional leaders in establishing direct communication with investors. Overall, these strategies have positive implications for boosting investor confidence, accelerating investment realization, and reinforcing a sustainable regional economic foundation.
Perancangan Sistem Informasi Akuntansi Penjualan Sebagai Upaya Peningkatan Pengendalian Internal pada UMKM M’Crepes Lea Berliana Jeni Salih; Mulyanto Nugroho
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.v6i1.9628

Abstract

Micro, Small, and Medium Enterprises (MSMEs) play a significant role in Indonesia’s economy, yet many still face challenges in financial management due to manual recording systems that are prone to errors, unreliable information, and weak internal control. UMKM M’Crepes, the subject of this study, experiences discrepancies between recorded sales and actual cash caused by its simple manual recording process. This research aims to: (1) analyze the weaknesses of the current sales accounting information system at UMKM M’Crepes, and (2) design a computerized sales accounting information system using Microsoft Access to improve transaction accuracy and internal control effectiveness. A qualitative descriptive case-study approach was employed through observation, interviews, and documentation. The findings reveal that manual recording leads to calculation errors, delays in report preparation, and difficulties in daily cash reconciliation. The designed system includes an integrated database, transaction input forms, data-processing queries, and automated daily and periodic sales reports. This system enhances data accuracy, recording efficiency, information transparency, and supports data-driven decision- making. Therefore, implementing a Microsoft Access–based accounting information system is a strategic solution for UMKM M’Crepes to strengthen internal control and improve operational effectiveness.
Analisis Compliance Behavior dalam Pelaksanaan Rekonsiliasi Jurnal Roudotul Khilmia; Dewi Khrisna Sawitri
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.v6i1.9629

Abstract

Journal reconciliation is a crucial process to ensure the accuracy and reliability of financial reports, especially in industries with high transaction volumes like hospitality. Reconciliation practices that are not carried out regularly can lead to transaction recording errors that impact the quality of financial reports. This study aims to analyze employee compliance behavior in performing journal reconciliation at a hotel, with a focus on the researcher’s internship experience. The approach used in this study is qualitative, through in-depth interviews with employees and direct observation of ongoing reconciliation practices. The researcher hopes this study can provide insights into the factors influencing employee compliance in the journal reconciliation process, as well as the challenges faced since the company’s opening. Additionally, this research also aims to identify the impact of the reconciliation practices on the accuracy of the hotel’s financial reports. The findings of this study are expected to contribute to the development of more effective reconciliation practices and increase awareness of the importance of compliance in the hospitality industry. Thus, this research not only improves the quality of financial reports but also provides guidance for the hospitality industry to manage journal reconciliation more optimally.
Analisis Peran Sales Call dalam Meningkatkan Efektivitas Penawaran di Sektor Perhotelan Della Aulia Putri Ekawati; Dewi Khrisna Sawitri
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.v6i1.9630

Abstract

This study aims to analyze the role of sales calls in improving the effectiveness of product offerings at four-star hotels. A sales call is a marketing communication strategy that focuses on a personal approach to potential customers to introduce products and services, gather feedback, and encourage purchasing decisions. The approach used in this study is descriptive qualitative with in-depth interviews and observations in the sales and marketing department. The results of the study show that sales calls can expand customer networks, improve understanding of consumer needs, and build long-term relationships that positively impact the conversion rate of product offerings. In addition, the effectiveness of product offerings increases when sales calls are made in a structured and consistent manner, supported by accurate customer data. This study concludes that optimizing the implementation of sales calls is an effective strategy to improve the marketing performance of four-star hotels, particularly in the face of increasingly intense competition in the hospitality industry. With proper implementation, sales calls can become a crucial tool in strengthening customer relationships and enhancing the hotel's competitiveness.
Pengaruh Kualitas Pelayanan, Promosi, dan Harga yang Diberikan PT Trans Satria Jaya terhadap Kepuasan Pelanggan Bus Trans Metro Dewata Hendriko Nengkoz; I Wayan Joniarta
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.v6i1.9659

Abstract

The purpose of this study is to determine how the quality of service, promotion, and pricing applied by PT Trans Satria Jaya affect the level of customer satisfaction with Trans Metro Dewata Bus in Bali Province. This study uses a quantitative approach by collecting data from 102 people who participated in the survey. The influence of each independent variable on customer satisfaction is measured using multiple linear regression data analysis. The results show that service quality has a positive and significant impact on customer satisfaction (β = 0.207; p < 0.001), promotion (β = 0.138; p < 0.020), and price (β = 0.212; p < 0.001). Together, these three factors contribute 34.6% to customer satisfaction. These results indicate that improving operational punctuality, optimizing promotional strategies, and setting competitive prices are important factors in increasing customer satisfaction and loyalty. It is hoped that this study will help public transportation managers maintain Bali's transportation system.
Analisis Pengendalian Internal Account Payable di Sektor Perhotelan Bunga Nada Aprilliandis; Dewi Khrisna Sawitri
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.v6i1.9691

Abstract

This study aims to analyze the effectiveness of internal control in the account payable (AP) process at Hotel XYZ Surabaya, a four-star hotel with a high volume of purchasing transactions. The research employs a descriptive qualitative method through interviews, observation of the “Tukar Tanda Terima” (TT) activity, and analysis of documents such as Purchase Orders (PO), Receiving Reports, and invoices. The analysis refers to the five COSO elements: control environment, risk assessment, control activities, information and communication, and monitoring. The findings indicate that the hotel has implemented segregation of duties, the three-way matching method, and multi-level authorization. However, several weaknesses remain, including delays in invoice submission, manual verification that is prone to errors, inefficient interdepartmental communication, and limited digital-based monitoring. This study recommends the adoption of an electronic approval system, enforcement of invoice deadlines, the use of a verification checklist during TT, and enhanced training and internal audits to strengthen the effectiveness of internal control in the account payable process.

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