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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 Pemahaman Maqāṣid Hifz al-Māl dalam Penerimaan Pengelolaan dan Penyaluran ZIS dan DSKL pada UPZ BAZNAS UIT Lirboyo Kediri Khairan Khairan; Nasrudin Nasrudin; Nor Kholis
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.v6i3.12843

Abstract

The administration of zakat, infaq, and sadaqah (ZIS), together with Other Religious Social Funds (DSKL), requires the application of Sharia-based principles that extend beyond normative compliance and reflect the objectives of Islamic law (maqāṣid al-syarī‘ah). In this context, ḥifẓ al-māl, meaning the preservation and protection of wealth, is a fundamental objective relevant to ZIS and DSKL management. This study aims to examine the understanding and application of ḥifẓ al-māl in the collection, management, and distribution of ZIS and DSKL funds at the Zakat Collection Unit (UPZ) of BAZNAS, Tribakti Islamic University (UIT), Lirboyo, Kediri. This research employs a qualitative method with a case study approach. Data were collected through interviews with UPZ administrators, observation of ZIS and DSKL management practices, and analysis of institutional and financial documents. Data were analyzed descriptively and analytically using maqāṣid al-syarī‘ah, particularly the principle of ḥifẓ al-māl, as the main analytical framework. The findings indicate that UPZ administrators understand the importance of protecting and preserving community funds. This understanding is reflected in organized collection mechanisms, financial record-keeping, accountability, transparency, and distribution based on beneficiaries’ needs and eligibility. However, the implementation of maqāṣid al-syarī‘ah within UPZ policies and programs remains implicit and has not been systematically formulated. Productive distribution programs that support economic independence and sustainable benefits also require further development. The study contributes theoretically and practically to strengthening ZIS and DSKL governance through the systematic integration of ḥifẓ al-māl to promote accountable, trustworthy, sustainable, and socially beneficial fund management.
Pengaruh Return on Assets terhadap Green Banking Development Index, Cost Efficiency Ratio dan Jumlah Uang Beredar terhadap Bank Umum yang Terdaftar di Bursa Efek Indonesia Periode 2020-2025 Ambarwati Ambarwati; Furtasan Ali Yusuf; Kenedi Kenedi
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.v6i3.12845

Abstract

 The banking sector plays a strategic role in the national economy, making profitability, as reflected in Return on Assets (ROA), a key concern for management, regulators, and investors. Fluctuations in ROA among commercial banks listed on the Indonesia Stock Exchange (IDX) highlight the need to examine factors influencing bank performance. This study aims to analyze the effect of the Green Banking Development Index (GBDI), Cost Efficiency Ratio (CER), and Money Supply (M2) on ROA, both partially and simultaneously, during the 2020–2025 period. This research employs a quantitative approach using secondary data from banks’ annual financial reports obtained from the IDX and official bank websites. The sample was selected using purposive sampling, resulting in 5 commercial banks with 30 observations. Data were analyzed using panel data regression with the Random Effect Model (REM). The results of the partial test (t-test) show that GBDI does not have a significant effect on ROA, while CER and Money Supply (M2) have significant effects. The simultaneous test (F-test) indicates that GBDI, CER, and M2 jointly have a significant effect on ROA. The Adjusted R-squared value of 28.54% shows that these variables explain part of the variation in ROA, while 71.46% is influenced by other factors outside the model.
Pengaruh Kompensasi, Lingkungan Kerja, dan Kompetensi terhadap Kinerja Guru Madarasah Diniyah (Pondok Pesantren Dawar Albaaba Mojosongo Kabupaten Boyolali) Muhammad Yazid; Hari Purwanto; Alean Kistiani Hegy Suryana
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.v6i3.12846

Abstract

This study aims to analyze the effect of Work Compensation, Work Environment, and Teacher Competence on Teacher Performance at Pondok Pesantren Dawar Albaaba Boyolali. This research used a quantitative approach with a survey method involving 44 teachers as respondents through questionnaires. Data were analyzed using SPSS version 26 through validity tests, reliability tests, classical assumption tests, multiple linear regression analysis, t-test, F-test, and coefficient of determination. The results showed that partially, Work Compensation (X1) had no significant effect on Teacher Performance with a significance value of 0.596 > 0.05, and Work Environment (X2) also had no significant effect with a significance value of 0.109 > 0.05. Meanwhile, Teacher Competence (X3) had a positive and significant effect on Teacher Performance with a significance value of 0.000 < 0.05. Simultaneously, Work Compensation, Work Environment, and Teacher Competence significantly affected Teacher Performance with a significance value of 0.000 < 0.05. The Adjusted R Square value of 0.641 indicates that the model explains 64.1% of Teacher Performance variation. Therefore, Teacher Competence is the most dominant factor in improving Teacher Performance at Pondok Pesantren Dawar Albaaba Boyolali.
Pengaruh Digital Marketing, Social Media Engagement, dan Customer Trust terhadap Loyalitas Pelanggan di Toko Nujma Perabot Nauval Nujma Ulil Azmi Arrifa; Dumadi Dumadi; Azizah indriyani; Syariful Ikhwan
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.v6i3.12868

Abstract

This research aims to analyze and determine the impact of Digital Marketing, Social Media Engagement, and Customer Trust on Customer Loyalty both partially and simultaneously at Toko Nujma Perabot. The rapid development of information technology has pushed retail businesses to adapt through digital platforms. This study employs a quantitative approach utilizing a survey method with a structured questionnaire. The research population consists of active customers of Toko Nujma Perabot, with a sample size of 107 respondents selected using simple random sampling via Slovin's formula. Data analysis techniques include instrument testing (validity and reliability), classic assumption tests (normality, multicollinearity, and heteroscedasticity), multiple linear regression analysis, partial t-tests, simultaneous F-tests, and coefficient of determination (R²) analysis using SPSS software. The results indicate that Digital Marketing, Social Media Engagement, and Customer Trust each have a positive and statistically significant partial effect on Customer Loyalty. Simultaneously, all three independent variables significantly influence Customer Loyalty with an F-count of 513.500 and a significance value of 0.000 (< 0.05). The coefficient of determination (R²) is 0.937, indicating that 93.7% of the variance in Customer Loyalty can be explained by Digital Marketing, Social Media Engagement, and Customer Trust, while the remaining 6.3% is influenced by other unexamined factors. Social Media Engagement emerges as the most dominant variable influencing customer loyalty.  
Pengaruh Kinerja dan Pengalaman Kerja Admin Keuangan terhadap Ketepatan Laporan Keuangan Bulanan pada PT Dasa Inti Semesta di Surabaya Shintya Sefanie Maeka Putri; Jimmy Ignatius; Ageng Pratiwi
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.v6i3.12876

Abstract

This study aims to examine the influence of financial administration performance and work experience on the timeliness of monthly financial reporting. The research adopts a quantitative approach with an associative design. The sample consists of 30 financial administration employees selected using the Slovin formula. Data were collected through questionnaires and analyzed using validity and reliability tests, classical assumption tests, multiple linear regression, t-tests, F-tests, and coefficient of determination (R²). The results indicate that financial administration performance has a significant and positive effect on the timeliness of monthly financial reporting, with a significance value of 0.000 (<0.05) and a regression coefficient of 0.498. Similarly, work experience also shows a positive and significant effect, with a significance value of 0.001 (<0.05) and a regression coefficient of 0.277. Simultaneously, both variables significantly influence reporting timeliness, as indicated by an F-value of 33.278 and a significance level of 0.000 (<0.05). The coefficient of determination (R²) is 0.711, meaning that 71.1% of the variation in reporting timeliness is explained by financial administration performance and work experience, while the remaining 28.9% is influenced by other factors not examined in this study. In conclusion, improving financial administration performance and enhancing employees’ work experience are essential to ensure timely financial reporting. Therefore, organizations are encouraged to strengthen employee performance and provide training programs to improve skills and experience.
Pengaruh Keterbacaan dan External Assurance terhadap Indikasi Greenwashing pada Perusahaan Sektor Pertambangan di Indonesia Aisyah Meliana
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.v6i3.12912

Abstract

The growing emphasis on sustainability has encouraged companies to communicate their commitment to environmental and social responsibility through sustainability reports. At the same time, greenwashing has become a concern because sustainability disclosures may not always portray actual environmental performance. This concern is particularly relevant to the mining industry, which is associated with substantial environmental impacts. This study investigates whether sustainability report readability and external assurance are associated with indications of greenwashing in Indonesian mining companies. A quantitative approach was applied to secondary data drawn from sustainability reports of mining companies listed on the Indonesia Stock Exchange for 2022–2024, producing 90 firm-year observations. Readability was assessed using the Flesch Reading Ease (FRE) and Flesch–Kincaid Grade Level (FKGL), while external assurance was identified from the presence of independent verification. Greenwashing was represented by the gap between the Environmental Disclosure Score and Environmental Performance Score. Panel regression was estimated using the Random Effects Model (REM). The results show that readability does not have a significant relationship with greenwashing indications, whereas external assurance has a positive and significant relationship. Thus, a less readable sustainability report should not automatically be interpreted as evidence of greenwashing. Conversely, the positive association between assurance and greenwashing indications suggests that assurance may, in some circumstances, operate as a symbolic legitimacy mechanism rather than solely as a means of strengthening substantive reporting credibility. The findings underscore the need for stronger standards and more consistent assurance practices to support the transparency and credibility of sustainability reporting.
Optimalisasi Rekam Medis Elektronik dan Verifikasi Internal untuk Meningkatkan Ketepatan Waktu Klaim Bpjs Kesehatan I Made Gunawan; Erliany Syaodih; Kahar Mulyani
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.v6i3.12914

Abstract

Delays in BPJS Kesehatan claim submission remain a significant challenge in the implementation of Indonesia’s National Health Insurance program, particularly in hospitals that rely heavily on BPJS reimbursement, including Ari Canti Hospital, Ubud, Bali. This study aimed to analyze the role of electronic medical record information quality and system quality, the implementation of the five components of the Committee of Sponsoring Organizations of the Treadway Commission (COSO) internal control framework, and the synergy between these factors in improving the timeliness of BPJS Kesehatan claims. A qualitative case study approach was employed using in-depth interviews, observations, and document analysis involving personnel directly engaged in medical record management, internal verification, and claim submission processes. Data were analyzed using the DeLone and McLean Information Systems Success Model and the COSO Internal Control Framework. The findings indicate that information quality and system quality, reflected in completeness, accuracy, reliability, accessibility, and data integration, enhance the readiness of claim documents. Internal verification, as the primary control activity, effectively identifies and corrects documentation discrepancies before claim submission, thereby reducing the risk of pending claims. The synergy between electronic medical records and internal verification contributes significantly to improving claim timeliness. The study implies that strengthening clinical documentation governance, system integration, and continuous internal verification is essential to optimize BPJS Kesehatan claim management in hospitals.
Pengaruh Hedonic Shopping Value Terhadap Perilaku Konsumtif Generasi Z di Kota Palopo Auliya Zahra; Refalin Kalanik Embatau; Muh Aldi; Nurjannah; Nurfatima Azzahra
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.v6i3.12915

Abstract

This study aims to analyze the effect of Hedonic Shopping Value on the Consumptive Behavior of Generation Z in Palopo City. The research was motivated by the rapid development of digital technology, social media, and e-commerce platforms that have changed consumer shopping behavior, especially among Generation Z. Shopping activities are no longer merely intended to fulfill needs but also to gain pleasure, entertainment, and emotional satisfaction. This research employed a quantitative approach. Data were collected through observation, interviews, and questionnaires. The sample consisted of 65 respondents selected using incidental sampling. Data analysis was conducted using SPSS, including validity testing, reliability testing, classical assumption tests, simple linear regression analysis, coefficient of determination (R²), and t-test. The results indicate that Hedonic Shopping Value has a positive and significant effect on the Consumptive Behavior of Generation Z in Palopo City. This finding implies that the higher the pleasure obtained from shopping activities, the greater the tendency of Generation Z to engage in consumptive behavior. The results are expected to provide useful insights for business practitioners in designing effective marketing strategies and serve as a reference for future studies.
Pengaruh Operational Efficiency Ratio dan Good Corporate Governance Terhadap Kinerja Keuangan: Studi Empiris Pada Perusahaan Subsektor Food and Beverage di IDX Periode 2018-2024 Sellafia Alegra Amandanti; Saksono Budi
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.v6i3.12963

Abstract

This study aims to analyze the impact of the Operational Efficiency Ratio and Good Corporate Governance (GCG) on financial performance in companies in the Food and Beverage subsector listed on the Indonesia Stock Exchange for the period 2018–2024. Financial performance is proxied by Return on Equity (ROE), the Operational Efficiency Ratio is proxied by the BOPO ratio, and Good Corporate Governance is proxied by the number of audit committees. This study employs a quantitative method using secondary data obtained from the companies’ annual financial reports. The research sample consists of 10 companies selected using purposive sampling, resulting in 70 observations. The analysis method used is panel data regression with the assistance of the EViews 13 program. Based on the results of the classical assumption tests, the data are normally distributed, there is no multicollinearity, and there is no autocorrelation. The results of the partial tests show that OER has a significant effect on financial performance with a p-value of 0.0042. Meanwhile, good corporate governance does not have a significant effect on financial performance with a p-value of 0.9900. The results of the simultaneous test indicate that OER and Good Corporate Governance together have a significant effect on Financial Performance with a probability value of 0.0146. The Adjusted R-Squared value of 0.092089 indicates that the independent variables explain 9.21% of the variation in Financial Performance, while the remainder is explained by other factors outside the scope of this study.

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