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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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Antara Visi Ilahi dan Ambisi Pribadi: Sebuah Refleksi Tentang Motivasi dalam Kepemimpinan Gereja Glori Aaron Rumondor; Sie Ngoh
OPTIMAL Jurnal Ekonomi dan Manajemen Vol. 6 No. 2 (2026): Juni: OPTIMAL: Jurnal Ekonomi dan Manajemen
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/optimal.v6i2.10547

Abstract

Church leadership is rooted in a divine vision, which is God's call to serve and build the body of Christ. However, in practice, church leadership is often confronted with the personal ambitions of leaders, which are not always recognized. These ambitions often disguise themselves in the form of ministry success, numerical growth, and spiritual influence, which can blur the lines between divine calling and personal interests. This article aims to theologically and reflectively examine the tension between divine vision and personal ambition in church leadership, as well as its impact on the health of the congregation. This research uses a qualitative approach through theological literature review, critical reflection on biblical texts, and studies on contemporary Christian leadership. The study's findings show that personal ambition, if not subordinated to God, can lead to the abuse of spiritual authority, personality cults, internal conflicts, spiritual stagnation, and ministry burnout. Therefore, this article emphasizes the importance of spiritual discipline and communal accountability as a compass to preserve the purity of motivation and the sustainability of church leadership, ensuring that church leadership remains faithful to the divine calling and is not trapped by the temptation of personal ambition.
Pengaruh Tingkat Kesadaran dan Pemahaman Wajib Pajak UMKM terhadap Kepatuhan Pajak di Bandung Raya Salwa Rahmi Dwiseptiani; Syifa Ifanka; Tanissa Shalsadilla
OPTIMAL Jurnal Ekonomi dan Manajemen Vol. 6 No. 2 (2026): Juni: OPTIMAL: Jurnal Ekonomi dan Manajemen
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/optimal.v6i2.10567

Abstract

The contribution of Micro, Small, and Medium Enterprises (MSMEs) to the economy needs to be evaluated in depth because, although their impact is quite significant, tax revenue from this sector remains relatively low. The purpose of this study is to examine the effect of the level of taxpayer awareness and understanding on tax compliance among MSMEs in the Greater Bandung area. This research uses a quantitative method based on data obtained through the distribution of questionnaires. A total of 40 MSME actors in the Greater Bandung area were used as the research sample. Data analysis was conducted using multiple linear regression with the assistance of Microsoft Excel. The partial result show that the level of taxpayer awareness does not have an effect on tax compliance, while taxpayer understanding has a positive and significant effect with a regression value of 94%. Simultaneously, both taxpayer awareness and understanding have a positive and significant effect on tax compliance. The coefficient of determination indicates that 92.2% of tax compliance can be explained by the factor of taxpayer awareness and understanding, while the remaining 7.8% is influenced by other factors outside the scope of this study. Based on these findings, it can be concluded that tax understanding is the main factor in improving MSME tax compliance; therefore, efforts to enhance tax education and literacy need to be increased on an ongoing basis.
Implementasi Personal Branding dan Pemanfaatan Media Sosial Marketing sebagai Upaya Memperkuat Niat Berwirausaha Debora Siahaan; Eddy Soeryanto Soegoto; Rahma Wahdiniwaty
OPTIMAL Jurnal Ekonomi dan Manajemen Vol. 6 No. 2 (2026): Juni: OPTIMAL: Jurnal Ekonomi dan Manajemen
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/optimal.v6i2.10573

Abstract

The low level of entrepreneurial intention among students is often caused by a lack of self-confidence and professional credibility within the digital ecosystem. This study aims to analyze how the implementation of personal branding and the utilization of social media marketing can strengthen students' entrepreneurial intentions. The research method employed is a systematic narrative literature review of 20 scientific articles (80% international and 20% national) published within the last five years. Data were synthesized using the Theory of Planned Behavior (TPB), Social Cognitive Theory (SCT), and Resource-Based View (RBV) frameworks. The research findings indicate that personal branding functions as an intangible asset that enhances students' self-efficacy, while social media marketing serves as a low-risk incubation space providing instantaneous market validation. The results of the analysis reveal a paradigm shift from product-based entrepreneurship toward identity-based (human-centric) entrepreneurship. The synergy between a strong self-image and the strategic use of digital platforms is proven to significantly increase students' perceived behavioral control in starting a business. The implications of this research emphasize the importance of higher education institutions integrating entrepreneurial curricula with digital branding strategies to equip students with professional legitimacy in the global market.
Pengaruh Kepemilikan Manajerial dan Kebijakan Dividen terhadap Agresivitas Pajak dengan Sales Growth sebagai Pemoderasi Salsabilla Anwi Fatikah; I Ketut Wenten
OPTIMAL Jurnal Ekonomi dan Manajemen Vol. 6 No. 2 (2026): Juni: OPTIMAL: Jurnal Ekonomi dan Manajemen
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/optimal.v6i2.10574

Abstract

This study aims to determine the effect of Managerial Ownership and Dividend Policy on Tax Aggressiveness with Sales Growth as a Moderator. This research method uses quantitative. This research method is quantitative. The population of this study is 70 non cyclical consumer sector companies listed on the Indonesia Stock Exchange for the 2020-2024 period. The sampling technique for this study used purposive sampling so that 14 companies met the criteria in this study. Panel data linear regression analysis and Moderated Regression Analysis tests in this study used Microsoft Excel and E-Views version 12. Based on the results of the study, it shows that managerial ownership has no effect on tax aggressiveness, while dividend policy does not affect tax aggressiveness. Furthermore, sales growth is unable to moderate (weaken) managerial ownership or dividend policy on tax aggressiveness. The conclusion is that both independent variables do not have a significant influence in influencing tax aggressiveness, and sales growth does not play a moderating role.  
Analisa Pengaruh Motivasi kerja, Kompensasi, dan Budaya Kerja terhadap kinerja karyawan: Studi pada Ayam Goreng Nelongso Lulut Setyo Mustakin; Achmad Maulana Harisun Baihaqi; Bayu Setiawan; Ramadhan Andhika Dwi Nurcahyo; Fiki Rahmat Dani; Zainu Al Bani; Ahmad Nizar Yogatama
OPTIMAL Jurnal Ekonomi dan Manajemen Vol. 6 No. 2 (2026): Juni: OPTIMAL: Jurnal Ekonomi dan Manajemen
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/optimal.v6i2.10581

Abstract

This study aims to analyze the influence of work motivation, work compensation, and work culture on employee performance at Ayam Goreng Nelongso branch in Malang City. The study used a quantitative approach with a cross-sectional design, involving all 36 active employees as respondents through a total sampling technique. Data were collected using a closed-ended Likert-scale questionnaire and analyzed using multiple linear regression. The results showed that partially work culture had a positive and significant effect on employee performance (β = 1.060; p < 0.001), while work motivation and work compensation did not show a significant effect. Simultaneously, work motivation, work compensation, and work culture were able to explain 71.8% of the variation in employee performance. This finding confirms that work culture is a dominant factor in improving employee performance in the fast food culinary industry, so that strengthening values, discipline, and work collaboration are important aspects in human resource management. This research also reveals the critical role of work culture in creating an environment that supports employee productivity and performance. Therefore, companies need to focus more on developing a work culture that is conducive to achieving organizational goals and sustainably improving employee satisfaction and performance.
Pengaruh Digital Marketing terhadap Minat Beli yang Dimediasi Brand Awareness serta Peran Word of Mouth sebagai Variabel Moderasi Selvy Kumala Sari; Wahju Wulandari; Survival Survival; Dian Candra Dewi
OPTIMAL Jurnal Ekonomi dan Manajemen Vol. 6 No. 2 (2026): Juni: OPTIMAL: Jurnal Ekonomi dan Manajemen
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/optimal.v6i2.10597

Abstract

A critical phase in the consumer decision making process is buying interest, which is frequently impacted by the marketing mix that the business uses. Through digital communication and word of mouth, successful marketing efforts raise brand recognition, develop a favorable brand image, and cultivate trust, all of which eventually pique consumers' interest in learning more or making a trial buy. This study was carried out at PT. Cakra Guna Karya Nusa, a tobacco product distributor and marketer situated in the Malang regency. Instead of utilizing hard selling to promote cigarettes, digital marketing focuses on lifestyle and emotional interaction to pique consumer interest. All customers of cigarette brands sold by PT. The Work Of Nusa make up the study's population. Ten times the number of indications in the questionnaire (10 x 15 indicators = 150 respondents) was used to establish the sample size for this study. Partial Least Squares Structural Equation Modeling (PLS-SEM) using SmartPLS software version 4 is the data analysis technique employed. The findings demonstrated that customer purchasing interest is positively and significantly impacted by digital marketing. Brand recognition shows how positive and significant their impacted by digital marketing. Consumer interest in purchasing shows how positive and significant the impacted by brand recognition. Consumer interest in making purchases shows how positive and consistency the impacted by word of mouth. The impact of digital marketing on customer purchasing interest is partially mediated by brand awareness. The impact of internet marketing on consumers' interest in making purchases is moderated by word of mouth.
Pengaruh Literasi Digital Kewirausahaan terhadap Produktivitas UMKM Kuliner Perempuan di Kabupaten Bandung Fahmi Muhamad Mukhliansyah; Eddy Soeryanto Soegoto; Rahma Wahdiniwaty
OPTIMAL Jurnal Ekonomi dan Manajemen Vol. 6 No. 2 (2026): Juni: OPTIMAL: Jurnal Ekonomi dan Manajemen
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/optimal.v6i2.10604

Abstract

Amid the accelerating transformation of Industry 4.0, culinary micro, small, and medium enterprises (MSMEs) in Bandung Regency—predominantly run by women entrepreneurs—face critical challenges in converting technology adoption into real productivity gains. Although MSMEs contribute approximately 60% to the national GDP, gaps in digital literacy and gender-related sociocultural burdens often constrain operational efficiency and inclusive business growth. This study aims to synthesize evidence from the literature on the influence of entrepreneurial digital literacy on the productivity of women-led culinary MSMEs and to analyze the extent to which inclusive economic approaches through local government policies can optimize women’s roles within the digital ecosystem. The study employs a Systematic Literature Review (SLR) using the PRISMA protocol. Analysis was conducted on 35 selected documents, including accredited academic journals, Statistics Indonesia (BPS) reports, and government policy documents from the 2015–2025 period. Data synthesis was performed thematically based on the Gilster/Hague digital literacy framework, alongside a meta-descriptive analysis of productivity indicators. The findings indicate that digital literacy is positively correlated with increases in revenue (22–35%) and improvements in raw material efficiency (20%). However, disparities across literacy dimensions persist: functional skills are relatively high (3.83), while critical thinking and risk evaluation capabilities remain lower (3.43). Digital platform costs (approximately 30% commission fees) are identified as a major barrier to financial productivity.
Peran Content Creator dalam Pemanfaatan Media Sosial sebagai Strategi Pengembangan Usaha Mikro: Studi Kualitatif pada Jejaring Bisnis Lokal Zuli Priyanto; Eddy Soeryanto Soegoto; Nadia Putri Nabilah
OPTIMAL Jurnal Ekonomi dan Manajemen Vol. 6 No. 2 (2026): Juni: OPTIMAL: Jurnal Ekonomi dan Manajemen
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/optimal.v6i2.10606

Abstract

The development of digital technology has encouraged micro-enterprises to utilize social media as a marketing strategy. However, many micro-business actors still face limitations in producing attractive and effective digital content due to restricted resources and digital skills. This study aims to analyze the role of content creators in optimizing the use of social media as a strategy for micro-enterprise development within local business networks. A qualitative approach with a case study design was employed to obtain an in-depth understanding of collaboration practices between micro-enterprises and local content creators. Data were collected through observation of social media activities and documentation of promotional content on platforms such as Instagram and TikTok. The data were analyzed using thematic analysis to identify patterns related to content strategies, audience interaction, and resource constraints. The findings indicate that content creators play a strategic role as mediators who translate product values into engaging, authentic, and audience-oriented content. Their involvement contributes to increased audience engagement, wider market reach, and stronger trust in micro-enterprises. However, challenges such as limited human resources and inconsistent content management remain significant barriers. This study implies that collaboration with content creators can serve as an effective and adaptive digital marketing strategy for micro-enterprises, particularly within the context of local business networks.
Analisis dan Risiko Investasi Crypto Bitcoin Bagi Perkembangan Ekonomi Indonesia Faiz Faricha; M. Wahyudin; Ulfa Nimatus Saadah
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.v3i4.10624

Abstract

The development of crypto assets, particularly Bitcoin, has become a global phenomenon that significantly influences investment dynamics and financial systems in Indonesia. Bitcoin, as an investment instrument based on blockchain technology, offers opportunities such as portfolio diversification, increased financial inclusion, and support for the growth of the digital economy. However, the inherent characteristics of Bitcoin including extreme price volatility, limited conventional fundamental value, and strong dependence on market sentimen pose substantial risks to investors and economic stability. This study aims to analyze the impact of Bitcoin investment on Indonesia’s economic development and to identify the major risks faced by investors and the national economy. The research employs a mixed-methods approach by utilizing secondary data derived from academic literature, regulatory reports, cryptocurrency market data, and macroeconomic indicators. The findings indicate that Bitcoin investment in Indonesia has grown rapidly alongside economic digitalization, yet it has the potential to generate systemic risks if not supported by adequate regulatory frameworks. These risks include extreme price volatility, regulatory uncertainty, cybersecurity threats, and potential distortions in economic resource allocation. Therefore, balanced policies are required to foster innovation while maintaining financial system stability, accompanied by enhanced digital financial literacy to ensure that crypto assets contribute positively to Indonesia’s sustainable economic development.
Analisis Spread Gold dalam Pengambilan Keputusan Investasi di Aplikasi Byons by BSI Sholihin Hasan; Muhammad Husaini; Eko Haryono
OPTIMAL Jurnal Ekonomi dan Manajemen Vol. 4 No. 4 (2024): Desember : Jurnal Ekonomi dan Manajemen
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/optimal.v4i4.10635

Abstract

The digital transformation in the financial sector has driven the development of application-based gold investment (digital gold), one of which is facilitated through the Byons platform by Bank Syariah Indonesia (BSI). Although it offers accessibility and ease of transactions, the existence of a price spread the difference between the buy and sell Prince represents an implicit cost that has the potential to influence users’ behavior and investment decisions. This study aims to analyze the effect of the gold spread on investment decision-making among Byons by BSI users, as well as to explain the psychological and economic mechanisms underlying investors’ responses to changes in the spread. This research employs a quantitative approach with an explanatory survey design, supported by secondary data analysis of historical gold prices and spreads from 2022 to 2024. Data were analyzed using multiple linear regression, mediation testing, and transaction cost sensitivity analysis. The results indicate that the spread has a significant negative effect on: transaction frequency, decision-making speed, and investment satisfaction. Furthermore, financial literacy mediates the relationship between spread and investment decisions, while perceived platform transparency moderates this relationship. These findings imply the need for enhanced spread transparency, transaction cost simulations, and user education to support more rational investment decisions.

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