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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 Budaya Organisasi dan Motivasi terhadap Kinerja Karyawan: Mediasi Kepuasan Kerja di Mie Gacoan Suhat Malang El Faiq Hayya Muthia; Erin Wahyuningtyas; Maylin Eka Putri; Mu’afif Nur Septiana; Prima Yunita; 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.v6i2.10643

Abstract

Indonesia’s fast-growing foodservice sector intensifies operational pressure on quick-service restaurants, making employee performance a critical factor for service consistency and speed. This study aims to examine the effects of organizational culture, work motivation, and job satisfaction on operational employees’ performance at Mie Gacoan Suhat, Malang. A quantitative cross-sectional design was employed using a total sampling approach of operational employees; 35 usable questionnaires were analyzed. Data were collected through a structured Likert-scale survey (1–5) and analyzed using instrument testing, classical assumption checks, and multiple linear regression. The partial tests indicate that organizational culture (p = 0.270), work motivation (p = 0.103), and job satisfaction (p = 0.125) do not significantly predict employee performance individually, although all coefficients are positive. However, the simultaneous test shows a significant combined effect of the three variables on performance (F = 8.424; p < 0.001), with the model explaining 44.9% of the variance (R² = 0.449). These findings suggest that performance improvement is more effective when organizational culture, motivation, and satisfaction are managed as an integrated system rather than through single-factor interventions, providing practical guidance for strengthening HR practices in high-demand service settings.
Pengaruh Leverage dan Profitabilitas terhadap Agresivitas Pajak pada Sektor Aneka Industri yang Terdaftar di BEI 2022-2024 Uyuun Amalia; Samsinar Samsinar; Masdar Ryketeng
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.v6i2.10644

Abstract

Tax aggressiveness by multinational companies is a serious problem in the international taxation system that causes a decline in state revenue. This study focuses on testing the effect of leverage and profitability on tax aggressiveness, with the research object being companies in the miscellaneous industry sector listed on the Indonesia Stock Exchange for the period 2022-2024. Using quantitative methods and purposive sampling, this study produced 58 observations from 24 companies after eliminating outliers. The variables were measured using ETR for tax aggressiveness, DAR for leverage, and ROA for profitability. Multiple linear regression analysis using SPSS showed that leverage had no significant effect on tax aggressiveness (sig. 0.087 > 0.05), while profitability had a significant negative effect (sig. 0.000; coefficient -1.107). Simultaneous testing proved that both variables had a significant effect on tax aggressiveness (F count 11.180; sig. 0.000) with a contribution of 26.3%. The implications of this study provide input for tax authorities to increase supervision of companies with low profitability, as well as encourage companies to maintain a balance between tax optimization and regulatory compliance to avoid the risk of sanctions and damage to their reputation.
Strategi Manajemen Sumber Daya Insani dalam Mewujudkan Pendidikan Islam yang Berkualitas Melalui Peningkatan Kinerja dan Profesionalisme Tenaga Pendidik Silvia Andina; Apni Susiani; Jihan Tsabitah; Salman Nasution
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.v6i2.10663

Abstract

This study aims to analyze human resource management strategies in realizing high-quality Islamic education through improving the performance and professionalism of educators. The background of this research is based on the crucial role of teachers as the main determinant of the quality of Islamic education, which still faces various challenges related to competence, performance, and professionalism. This study employs a qualitative approach with a descriptive method, using data collection techniques such as in-depth interviews, observations, and documentation studies conducted at Islamic educational institutions. The findings indicate that human resource management strategies, including systematic planning of teaching personnel, selective recruitment, competency-based placement, continuous professional development, and structured performance evaluation, play a significant role in enhancing teachers’ performance and professionalism. Furthermore, the integration of Islamic values such as trustworthiness (amanah), sincerity (ikhlas), responsibility, and exemplary conduct in human resource management practices contributes to the development of a positive Islamic work culture and supports the improvement of learning quality. Therefore, strategic human resource management grounded in Islamic values serves as a key factor in achieving sustainable and high-quality Islamic education.
Pengaruh Citra Merek dan Kualitas Pelayanan terhadap Keputusan Pembelian Konsumen pada Restoran Cepat Saji KFC Nazhmi Kamila Fajri; Nurul Sriminarti
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.v6i2.10695

Abstract

This study aims to assess the impact of brand image and service quality on consumer purchasing choices at KFC, addressing the research gap identified in several previous studies that examined these variables separately. This research adopts a quantitative approach using a structured questionnaire as the primary data collection instrument, which was distributed to 130 respondents selected based on predetermined criteria. The data collected from respondents were systematically analyzed and processed using the Statistical Package for the Social Sciences (SPSS) software to ensure accuracy and reliability of the results. The findings of this study indicate that brand image has a significant influence on consumer purchasing choices, demonstrating the importance of positive perceptions, brand recognition, and brand trust in shaping consumer behavior. In addition, service quality was also found to contribute significantly to purchasing decisions, highlighting the role of responsiveness, reliability, and customer satisfaction in the fast-food industry. These results suggest that strengthening brand image and consistently delivering standardized, high-quality service are crucial strategic efforts for KFC management to enhance customer loyalty and maintain a sustainable competitive advantage in a constantly changing and highly competitive market environment.
Pengaruh Kompensasi dan Komitmen Organisasional terhadap Kinerja Karyawan dengan Quality of Work Life sebagai Variabel Mediasi Stevania Viviani Sabu Namang; Survival Survival; Wahju Wulandari
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.v6i2.10717

Abstract

This study aims to examine the effect of compensation and organizational commitment on employee performance with quality of work life as a mediating variable at Sengkaling UMM, Malang City. This research employs a quantitative approach with an explanatory research design to explain the causal relationships among the variables studied. The population of this study consists of all employees of Sengkaling UMM, totaling 36 employees. The sampling technique used was total sampling, in which all members of the population were selected as research respondents. Data analysis was conducted using path analysis with the Partial Least Square–Structural Equation Modelling (PLS-SEM) approach through the SmartPLS application. The results indicate that compensation has a positive and significant effect on employee performance. Organizational commitment does not have a positive and significant effect on employee performance. Compensation has a positive and significant effect on quality of work life. Organizational commitment also has a positive and significant effect on quality of work life. Furthermore, quality of work life has a positive and significant effect on employee performance. In addition, quality of work life mediates the relationship between compensation and employee performance, as well as the relationship between organizational commitment and employee performance.
Pengaruh Kepemimpinan dan Lingkungan Kerja terhadap Kinerja Karyawan dengan Employee Engagement sebagai Variabel Mediasi: Studi pada Taman Rekreasi Sengkaling Malang Ansgaria Mau; Wahju Wulandari; Mulyono Mulyono
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.v6i2.10722

Abstract

By using employee engagement as a mediating variable, this study attempts to examine how leadership and workplace conditions affect employee performance. This study employed quantitative analysis as its analytical method. There were 46 people in the study sample. The sampling method used was a saturated census. Partial Least Squares-Structural Equation Modeling (PLS-SEM) using the SmartPLS application is a statistical data analysis method used in this study through Path Analysis. The research findings indicate that employee performance at Sengkaling Recreational Park in Malang is strongly influenced by leadership. Employee performance at Sengkaling Recreational Park in Malang is strongly influenced by the work environment. At Sengkaling Recreational Park in Malang, staff engagement is not significantly influenced by leadership. Employee engagement at Sengkaling Recreational Park in Malang is strongly influenced by the work environment. At Sengkaling Recreational Park in Malang, employee performance is strongly influenced by employee engagement. The impact of leadership on employee performance is not mediated by employee engagement. At Sengkaling Recreational Park in Malang, it has been shown that employee engagement mediates the impact of the work environment on employee performance.
Efektivitas dan Efisiensi Sistem Pembayaran Non Tunai Quick Response Indonesia Standard (QRIS) dalam Mempengaruhi Inklusi Keuangan Mahasiswa FEB Undana Konsetrasi Perbankan Carles Yulius Bata Mbani; Maria Indriyani Hewe Tiwu; Olivia L.E Tomasowa
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.v6i2.10723

Abstract

This study aims to determine the effectiveness of the Quick Response Indonesia Standard (QRIS) non-cash payment system in influencing financial inclusion of students at the Faculty of Economics and Business, Nusa Cendana University, Kupang. To determine the efficiency of the Quick Response Indonesia Standard (QRIS) non-cash payment system in influencing financial inclusion of students at the Faculty of Economics and Business, Nusa Cendana University, Kupang. To determine the effectiveness and efficiency of the Quick Response Indonesia Standard (QRIS) non-cash payment system in influencing financial inclusion among students at the Faculty of Economics and Business, Nusa Cendana University, Kupang. This study employed a descriptive quantitative approach. In this study, researchers obtained results derived from the types and sources of data. The data sources used in this study were primary data. The population and sample were all FEB Undana students majoring in monetary banking. The instrument tests used in this study included validity and reliability. Data analysis used multiple linear regression analysis, partial t-test, simultaneous t-test (F-test), and the coefficient of determination (R2). The results showed that both effectiveness and efficiency had a significant effect on financial inclusion, indicating that effectiveness and efficiency had a positive effect on financial inclusion. Based on the simultaneous test results, effectiveness and efficiency simultaneously had a positive and significant effect on financial inclusion. Therefore, Ho was rejected and Ha was accepted. This means that effectiveness and efficiency variables simultaneously influence financial inclusion.
Perspektif Jemaat terhadap Ketaatan dan Kepercayaan Pemimpin Melki Solon; Rio Reinaldo Siagian
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.v6i2.10736

Abstract

In the postmodern era, Christian leadership faces significant challenges, including power politics, moral compromise, and the distractions of digital spirituality. This research explores congregational perspectives on leadership obedience and trust, focusing on the integration of Christ-like character and professional management. Using a qualitative descriptive-analytical approach, the study examines how leadership trust is constructed through Mayer’s model of ability, benevolence, and integrity. The findings indicate that authentic Christian leadership is rooted in "servant leadership," where authority is viewed as a means of service rather than a position of power. Spiritual intelligence and self-control before God are identified as critical variables that foster congregational loyalty and organizational commitment. Furthermore, the study highlights that when leaders prioritize empathy and pastoral accompaniment over administrative functions, they create a resilient ministry environment capable of mitigating the negative impacts of church politics. The integration of rigorous accountability systems and genuine integrity ensures that the church maintains its moral relevance amidst digital consumerism. Ultimately, consistent character and spiritual depth serve as the primary social capital in building a healthy, transformative faith community. This research concludes that synchronizing theological values with professional organizational practices is essential for restoring congregational trust and ensuring sustainable spiritual transformation.
Pengaruh Pengungkapan ESG dan Nilai Perusahaan dengan Kendala Keuangan sebagai Mediasi Rasti Wijayanti; Chara Pratami Tidespania Tubarad
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.v6i2.10739

Abstract

This study aims to examine the effect of Environmental, Social, and Governance (ESG) disclosure on firm value, with financial constraints serving as a mediating variable, in companies listed on the Indonesia Stock Exchange (IDX) during the 2021–2023 period. The motivation for this research arises from the increasing attention of investors and stakeholders toward corporate sustainability practices and their potential implications for firm performance and value. This study adopts a quantitative approach using panel data obtained from the annual reports and sustainability reports of 78 sampled companies. Panel data regression is employed to analyze the relationships among variables, while the Sobel test is applied to assess the mediating role of financial constraints. The results indicate that ESG disclosure does not have a significant effect on firm value or financial constraints. These findings suggest that ESG practices and disclosures in Indonesia have not yet been fully perceived by the market as value-enhancing factors. Furthermore, financial constraints are found to have a significant negative effect on firm value, indicating that firms experiencing higher financial constraints tend to exhibit lower market value. However, financial constraints do not mediate the relationship between ESG disclosure and firm value. This study contributes to the existing literature on ESG by providing empirical evidence from an emerging market context and offers practical insights for corporate managers and investors in formulating sustainability strategies and investment decisions.
Pengaruh Jenjang Pendidikan, Skala Usaha, dan Umur Usaha Pelaku UMKM Terhadap Pengelolaan Keuangan dengan Lingkungan Eksternal Sebagai Variabel Moderasi Aaidah Maysaroh; Dyarini Dyarini
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.v6i2.10746

Abstract

This study aims to analyze the influence of educational level, business scale, and business age on the financial management of MSMEs, with the external environment as a moderating variable. The study was conducted on culinary MSMEs in the Blok M area of ​​South Jakarta using a quantitative approach. Data were obtained through questionnaires distributed to 96 respondents using a purposive sampling technique. Data analysis used the Partial Least Squares–Structural Equation Modeling (PLS-SEM) method with the assistance of SmartPLS. The results indicate that educational level, business scale, business age, and the external environment have a positive and significant effect on MSME financial management. The external environment was shown to moderate the influence of educational level and business scale, but not the influence of business age on MSME financial management. This research is expected to contribute to the development of MSME studies and serve as a consideration in the formulation of MSME policies and mentoring programs.

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