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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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Analisis Efektivitas dan Pemanfaatan SISKEUDES Upaya Peningkatan Akuntabilitas Keuangan : Studi Kasus pada Kampung Doyo Baru, Distrik Waibu, Kabupaten Jayapura Gerarda S. Jedaut; M. Sodik; Endah Puspitosarie
OPTIMAL Jurnal Ekonomi dan Manajemen Vol. 6 No. 3 (2026): September: OPTIMAL: Jurnal Ekonomi dan Manajemen
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/optimal.v6i3.12791

Abstract

The Village Financial System (SISKEUDES) is an information system developed to support transparent, accountable, and efficient village financial management. However, empirical evidence regarding its effectiveness and utilization in eastern Indonesia, particularly in Papua, remains limited. This study aims to analyse the effectiveness and utilization of SISKEUDES in improving financial accountability in Kampung Doyo Baru, Waibu District, Jayapura Regency. A qualitative descriptive approach with a case study design was employed. Data were collected through semi-structured interviews, observation, and documentation involving the Village Head, Village Secretary, SISKEUDES Operator, and members of the Village Consultative Body (BAMUSKAM). Data were analysed using the interactive model of data reduction, data display, and conclusion drawing. The findings reveal that SISKEUDES has been effectively implemented throughout the stages of village financial management, including planning, budgeting, administration, reporting, and accountability. The system improves administrative order, facilitates financial reporting, and supports compliance with applicable regulations. Although internet connectivity, incomplete supporting documents, and officials' workload occasionally affect reporting timeliness, these constraints do not reduce the quality of financial reports. Positive user acceptance, supported by training and technical assistance, has strengthened the consistent utilization of SISKEUDES. The findings imply that improving village financial accountability depends not only on the information system itself but also on the competence of village officials, continuous capacity building, user acceptance, and the commitment of the village government to implement the principles of transparency and accountability.
Pengaruh Komunikasi Digital, Aplikasi Absensi dan Motivasi Kerja terhadap Disiplin Kerja Karyawan pada PT Tiga Serangkai Pustaka Mandiri Rini Wulandari; Taufiq Nur Muftiyanto; Indra Hastuti
OPTIMAL Jurnal Ekonomi dan Manajemen Vol. 6 No. 3 (2026): September: OPTIMAL: Jurnal Ekonomi dan Manajemen
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/optimal.v6i3.12793

Abstract

This study aims to analyze the effects of digital communication, attendance applications, and work motivation on employee work discipline at PT Tiga Serangkai Pustaka Mandiri. A quantitative approach was employed using a survey method involving 66 respondents. The data were analyzed using IBM SPSS Statistics 25 through validity and reliability tests, classical assumption tests, multiple linear regression analysis, t-test, F-test, and the coefficient of determination (R²). The results indicate that digital communication, attendance applications, and work motivation each have a positive and significant partial effect on employee work discipline. Simultaneously, the three variables also have a positive and significant effect on employee work discipline. The coefficient of determination (R²) of 0.691 indicates that the three independent variables explain 69.1% of the variation in employee work discipline, while the remaining 30.9% is explained by other factors outside the scope of this study. These findings demonstrate that effective digital communication, optimal implementation of attendance applications, and increased work motivation can contribute to improving employee work discipline. This study is expected to provide practical considerations for companies in developing strategies to improve employee work discipline through the optimization of communication and attendance technologies and the strengthening of work motivation.
Pengaruh Disiplin Kerja dan Motivasi terhadap Produktivitas Kerja Karyawan pada PT Columbus Palopo Indri Sulistiawaty B.; Genofefa Salfines M.; Eirene Eirene; Marsal Marsal; Amri Amri
OPTIMAL Jurnal Ekonomi dan Manajemen Vol. 6 No. 3 (2026): September: OPTIMAL: Jurnal Ekonomi dan Manajemen
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/optimal.v6i3.12794

Abstract

Abstract. This study aims to determine the effect of work discipline and work motivation on employee productivity at PT Columbus Palopo. This research used a quantitative approach with an associative design. The population consisted of 36 employees of PT Columbus Palopo, and a saturated sampling technique was used so that all 36 employees became research respondents. Data were collected through questionnaires and analyzed using validity and reliability tests, multiple linear regression analysis, coefficient of determination (R²), t-test, and F-test. The results show that work discipline and motivation simultaneously do not have a significant effect on employee productivity, with a significance value of 0.089 > 0.05. Partially, work discipline has a significant effect on employee productivity, with a significance value of 0.042 < 0.05, whereas motivation does not have a significant effect, with a significance value of 0.146 > 0.05. The coefficient of determination (R²) of 0.136 indicates that work discipline and motivation explain 13.6% of the variation in employee productivity, while the remaining 86.4% is explained by other factors outside the scope of this study. These findings provide input for the company to strengthen work discipline while considering other factors that may contribute to employee productivity.
Pengaruh Brand Trust dan Influencer Credibility terhadap Repurchase Intention: Studi pada Serum Skintific 5X Ceramide di Surabaya Dewa Ayu Diva Saraswati; Putu Saroyini Piartrini
OPTIMAL Jurnal Ekonomi dan Manajemen Vol. 6 No. 3 (2026): September: OPTIMAL: Jurnal Ekonomi dan Manajemen
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/optimal.v6i3.12797

Abstract

The skincare industry in Indonesia is growing rapidly, encouraging Skintific to strengthen Brand Trust and utilize Influencer Credibility to maintain consumers’ Repurchase Intention toward Skintific 5X Ceramide Serum in Surabaya. This study aims to analyze the influence of Brand Trust and Influencer Credibility on Repurchase Intention of Skintific 5X Ceramide Serum in Surabaya. This research uses the Theory of Reasoned Action (TRA) as the theoretical basis, which explains that beliefs and social influences can shape consumers’ behavioral intentions. The research method used is a quantitative approach with an explanatory research design. The sampling technique employed purposive sampling with a total of 140 respondents who are users of Skintific 5X Ceramide Serum in Surabaya. Data were collected through online questionnaires and analyzed using multiple linear regression with the assistance of SPSS. The results show that Brand Trust has a positive and significant effect on Repurchase Intention. Influencer Credibility also has a positive and significant effect on Repurchase Intention. Simultaneously, Brand Trust and Influencer Credibility significantly influence consumers’ Repurchase Intention toward Skintific 5X Ceramide Serum in Surabaya. Companies are advised to continuously improve product quality, maintain consumer trust, and collaborate with highly credible influencers to strengthen consumer loyalty and Repurchase Intention toward Skintific products.
Peran Usaha Mikro, Kecil, dan Menengah (UMKM) dalam Pengembangan Wisata di Kampung Pulau Besing, Kabupaten Berau Indria Nirwani; Abdul Hakim; Rustam Rustam
OPTIMAL Jurnal Ekonomi dan Manajemen Vol. 6 No. 3 (2026): September: OPTIMAL: Jurnal Ekonomi dan Manajemen
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/optimal.v6i3.12803

Abstract

This study analyzes the role of Micro, Small, and Medium Enterprises (MSMEs) in developing river-cruise tourism in Pulau Besing Village, Berau Regency, an ecotourism destination based on the conservation of the endemic proboscis monkey (Nasalis larvatus). A descriptive qualitative approach was used, with data collected through interviews, field observation, and documentation involving MSME actors, the Tourism Awareness Group (Pokdarwis), guides, community leaders, and policymakers, then analyzed using the Miles and Huberman interactive model with source triangulation. The findings show that MSMEs function as amenities and ancillary services complementing the main attraction, encompassing local culinary provision, endemic-wildlife-themed crafts and souvenirs, seven homestay units, and traditional boat (ketinting) rental and guiding services, confirmed through tariff data, product prices, facility availability, and stakeholder statements. This role is most optimal when products are integrated with the destination's conservation theme. Supporting factors include community-based governance and unique natural resources, while inhibiting factors include limited capital, low digital literacy, and weak product innovation. The recommended strategies are strengthening collaborative governance, digitalization mentoring, complementary product zoning, and conserving the authentic value of local products.
Strategi Pengembangan Usaha dengan Menggunakan Analisis SWOT pada Penjahit Roby Tailor Palembang Aprilianti Aprilianti; Neneng Miskiyah; Fernando Africano
OPTIMAL Jurnal Ekonomi dan Manajemen Vol. 6 No. 3 (2026): September: OPTIMAL: Jurnal Ekonomi dan Manajemen
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/optimal.v6i3.12816

Abstract

This study aims to evaluate Roby Tailor's condition across production, marketing, human resources, and financial aspects, and to formulate alternative business development strategies based on a SWOT analysis. A descriptive-qualitative method was employed, with data collected through observation, interviews, and documentation. Data analysis utilized the IFE Matrix, EFE Matrix, SWOT Diagram, and SWOT Matrix. The results indicate that Roby Tailor is generally in a favorable position. Regarding production, the ability to create high-quality products is supported by the availability of adequate equipment and raw materials. Marketing activities rely heavily on customer recommendations and WhatsApp; thus, the use of digital media needs to be expanded. The workforce possesses the competence and experience necessary for operations, although the division of labor requires improvement. Financial analysis yielded positive results, with an NPV of IDR 111,280,103 and an IRR of 56.13%, indicating a financial standing conducive to business expansion. The SWOT analysis yielded a total strength score of 3.63 and a weakness score of 1.93, while the EFE analysis showed an opportunity score of 3.56 and a threat score of 1.85; the resulting X and Y coordinates of 1.70 place the business in Quadrant I, calling for an aggressive strategy. SO strategies focus on design development, maintaining product quality, expanding partnerships, enhancing digital promotion to strengthen the business's competitiveness. Unlike previous studies that applied SWOT analysis to various business types, this study applies it to a tailoring service, integrating production, marketing, human resource, and financial aspects to formulate a development strategy for Roby Tailor.
Analisis Pengendalian Internal atas Pengelolaan Kas Berdasarkan Kerangka COSO pada Yayasan Auriga Nusantara Fanisya Adesti Yeza; I Gusti Ketut Agung Ulupui; Gentiga Muhammad Zairin
OPTIMAL Jurnal Ekonomi dan Manajemen Vol. 6 No. 3 (2026): September: OPTIMAL: Jurnal Ekonomi dan Manajemen
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/optimal.v6i3.12832

Abstract

Effective cash management is essential for ensuring accountability and transparency in nonprofit organizations, particularly those managing multidonor funding with diverse administrative and reporting requirements. This study aims to analyze the implementation of internal control over cash management at Yayasan Auriga Nusantara based on the COSO 2013 Internal Control–Integrated Framework. A qualitative case study approach was employed using semi-structured interviews, observation, and document analysis involving four key informants responsible for cash management. Data were analyzed using the Miles, Huberman, and Saldaña interactive model based on the five components and seventeen principles of the COSO framework. The findings indicate that internal control over cash management has generally been implemented effectively through written financial policies, segregation of duties, authorization procedures, information systems, and accountability mechanisms. Nevertheless, improvements are still required in the areas of risk assessment and monitoring activities, particularly regarding formal risk documentation, fraud risk assessment, periodic evaluation of internal control, and structured follow-up mechanisms. These findings contribute practical recommendations for strengthening internal control practices and provide empirical evidence regarding the application of the COSO 2013 framework within nonprofit organizations managing multidonor funding.
Pengaruh Kompetensi Digital, Komunikasi Internal dan Budaya Organisasi terhadap Kinerja Pegawai pada Badan Perencanaan Pembangunan Daerah Aceh Selatan Cut Rizka Amalia; Nuzulman Nuzulman; Mimiasri Mimiasri
OPTIMAL Jurnal Ekonomi dan Manajemen Vol. 6 No. 3 (2026): September: OPTIMAL: Jurnal Ekonomi dan Manajemen
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/optimal.v6i3.12837

Abstract

This study aims to determine the effect of digital competence, internal communication, and organizational culture on employee performance at the South Aceh Regional Development Planning Agency. This study employed a quantitative research method using a saturated sampling technique, using the entire population as a sample, totaling 62 employees of the South Aceh Regional Development Planning Agency (Bappeda). The questionnaire was distributed using Google Forms. The data were  analyzed using multiple linear regression analysis with the aid of SPSS version 26 software.The results showed that digital competence partially influenced employee performance with a calculated t-value of 6.375. Internal communication influenced employee performance with a calculated t-value of 2.821. Organizational culture did not influence employee performance with a calculated t-value of 0.005. Furthermore, digital competence, internal communication, and organizational culture simultaneously significantly influenced employee performance at the South Aceh Regional Development Planning Agency (Bappeda) with a calculated F-value of 57.716. The coefficient of determination (R2) was 0.749, or 74.9%, with the remaining 25.1% explained by other variables outside the study. This research is expected to provide consideration for company management in improving employee performance by strengthening digital literacy, transparent information, and a strong organizational culture, simultaneously serving as key predictors of high work performance within the scope of regional planning.
Model Pengelolaan Keuangan Bumdes Berdasarkan Prinsip Good Governance : Studi Kasus pada Bumdes Dauh Dabar Fayza Putri Alzahra; Ratna Anggraini; Gentiga Muhammad Zairin
OPTIMAL Jurnal Ekonomi dan Manajemen Vol. 6 No. 3 (2026): September: OPTIMAL: Jurnal Ekonomi dan Manajemen
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/optimal.v6i3.12841

Abstract

Village Owned Enterprises (BUMDes) play a crucial role in boosting the economy and welfare of rural communities by leveraging local potential. However, BUMDes financial management faces various challenges such as suboptimal financial recording, low transparency and accountability, and limited human resources hindering the full implementation of Good Governance principles. This study aims to analyze the financial management of BUMDes Dauh Dabar based on Good Governance principles, in accordance with Government Regulation Number 11 of 2021. A qualitative method with a case study approach was employed, utilizing data gathered through interviews and documentation. The findings indicate that BUMDes Dauh Dabar has implemented financial management stages comprising planning, recording, accountability, and oversight; however, improvements are still needed regarding the recording process and the completeness of transaction documentation. Principles of Good Governance specifically professionalism, transparency and accountability, participation, prioritization of local resources, and sustainability have been applied. Identified obstacles include the need to improve information dissemination to the community and the completeness of transaction records, as well as limited human resources, suboptimal community participation, and underutilization of local resources. Consequently, this study developed a BUMDes financial management model based on Good Governance principles, presented as a pocketbook to serve as a practical guide for supporting the implementation of Good Governance in BUMDes financial management.
Pengaruh Pengetahuan Keuangan, Locus of Control, dan Kepribadian terhadap Perilaku Pengelolaan Keuangan Pelaku UMKM Sektor Kuliner di Jakarta Utara Rayhan Suryoputro; Diah Armeliza; Gentiga Muhammad Zairin
OPTIMAL Jurnal Ekonomi dan Manajemen Vol. 6 No. 3 (2026): September: OPTIMAL: Jurnal Ekonomi dan Manajemen
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/optimal.v6i3.12842

Abstract

This research is driven by the ongoing issues of inadequate discipline and inefficiencies in financial record-keeping, along with poor cash flow management faced by a majority of Micro, Small, and Medium Enterprises (MSMEs). These challenges can severely hinder their ability to operate effectively amid changing market conditions and fluctuations in basic commodity prices. This study aims to analyze the effect of financial knowledge, locus of control, and personality on financial management behavior among culinary MSME owners in North Jakarta. A quantitative approach was employed using a rule-of-thumb sampling technique, collecting data through questionnaires from 102 culinary MSME respondents in the region. The data analysis technique utilized Structural Equation Modeling based on Partial Least Squares (SEM-PLS). The results indicate that financial knowledge has a positive and significant effect on financial management behavior, locus of control has a positive and significant effect on financial management behavior, while personality has a negative and significant effect on financial management behavior. These findings indicate that the integration of financial literacy, internal control orientation, and personality stability constitutes a crucial determinant in shaping adaptive and measurable financial management behavior among business owners. This study carries significant implications for the development of behavioral accounting literature and serves as a valuable reference for government institutions in formulating educational and financial management assistance programs for MSMEs.

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