OPTIMAL Jurnal Ekonomi dan Manajemen
type: channel
description: Journal Title: OPTIMAL: Jurnal Ekonomi dan Manajemen Initials: OPTIMAL Frequency: Maret, Juni September dan Desember Print ISSN: 2962-4444 Online ISSN: 2962-4010 Editor in Chief: Dr. Margaretha Lasni Rhussary, SE., M.Si., Ak., CA DOI: 10.55606 Publisher: Pusat Riset dan Inovasi Nasional OPTIMAL: Jurnal Ekonomi dan Manajemen P-ISSN: 2962-4444 (Print) dan E-ISSN: 2962-4010 (Online); berfokus pada penerbitan artikel berkualitas tinggi yang didedikasikan untuk semua aspek penelitian, masalah, dan perkembangan terbaru di bidang Ilmu Manajemen.Ilmu Manajemen. Jurnal ini terakreditasi SINTA 5 (Surat Keputusan Direktur Jenderal Pendidikan Tinggi, Riset, dan Teknologi Nomor 10/C/C3/DT.05.00/2025 tanggal 21 Maret 2025 tentang Peringkat Akreditasi Jurnal Ilmiah Periode I Tahun 2025) dimulai dari Volume 2 Nomor 4 Tahun 2022 sampai Volume 7 Nomor 3 Tahun 2027. 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) Indexed by: Journal Sponsors and Partners :
publisher: Pusat Riset dan Inovasi Nasional
language: en-US
publication name: OPTIMAL Jurnal Ekonomi dan Manajemen
issn: 2962-4444
items: Pengaruh Social Media Marketing terhadap Niat Beli Ulang melalui Trust sebagai Variabel Mediasi
items: Peran Strategis Marketing sebagai Penggerak Rantai Nilai dalam Meningkatkan Keunggulan Kompetitif Organisasi
items: Analisis Tingkat Kepuasan Anggota Simpan Pinjam Menggunakan Metode Customer Satisfaction Index pada UPK Syariah Tujuah Sarumpun Ampek Angkek
items: Analisis Strategi Bauran Promosi dalam Meningkatkan Penjualan Produk Tekstil di PT. Harapan Kurnia Textile Indonesia Padalarang Kabupaten Bandung Barat
items: Kolaborasi Dunia Industri dan Sekolah dalam Membangun Ekosistim Kewirausahaan Berkelanjutan di SMK Kesehatan
items: Analisis Hambatan Produksi dan Efektivitas Sistem Pemeliharaan Preventive Maintenance Pabrik PT. Nippon Indosari Corpindo Medan
items: Eksplorasi Kriteria dan Proses Pengambilan Keputusan dalam Seleksi Berkas Lamaran
items: Dari Dompet ke Aplikasi: Rahasia Melek Finansial Digital Pengusaha Milenial
items: Penerapan Metode Peramalan Dalam Pengendalian Persediaan Pipa UPVC di PT XYZ
items: Dampak Green Accounting dan Corporate Social Responsibility (CSR) dengan Kinerja Keuangan Melalui Nilai Perusahaan pada Perusahaan Sektor Pertambangan di Bursa Efek Indonesia: Studi Periode 2020-2024
items: Pengaruh E-Government, Kompetensi Aparatur Kecamatan, dan Pemanfaatan Teknologi Informasi terhadap Kualitas Pelayanan Publik di Kecamatan Gedangan
items: The Effect of Customers Engagement and Electronic Word of Mouth n Purchase Decision Through Purchase Intention as a Mediation Variable
items: Pengaruh Endorsement Influencer TikTok terhadap Purchase Intention Produk Skintific
items: Pengaruh Kualitas Pelayanan dan Kepercayaan terhadap Loyalitas Pasien dengan Kepuasan Pasien sebagai Variabel Intervening di Unit Radiologi Rumah Sakit Pusat Pertamina Jakarta Selatan
items: Determinasi Kepuasan Kerja Karyawan PT Bank Muamalat Tbk Cabang Bengkulu
items: Implementasi Green Accounting dalam Meningkatkan Efisiensi Produksi Berkelanjutan pada CV. Alba Natural
items: Implementasi Akuntansi Lingkungan dalam Meningkatkan Kinerja Kelestarian Perusahaan pada Pabrik Kecap Cap Jempol Lasem
items: Evaluasi Pengelolaan Keuangan Desa Berdasarkan Permendagri No. 20 Tahun 2018 di Desa Wearlilir Kecamatan Kei Kecil Kabupaten Maluku Tenggara
items: Kontribusi Ekonomi Digital terhadap Pengembangan UMKM
items: Pengaruh Determinan Kinerja Keuangan Terhadap Nilai Perusahaan Dengan Corporate Governance Sebagai Variabel Moderasi pada Perusahaan Chemical yang Terdaftar di BEI Periode 2022-2024
items: Potensi Besar, Akses Kecil: Masalah Struktural UMKM Bima di Era Digitalisasi Ekonomi NTB
items: Peran Kompetensi Aparatur Pemerintah dalam Penerapan e-Accounting untuk Meningkatkan Akuntabilitas dan Efisiensi Pelaporan Keuangan di Kecamatan Krembangan dan Kecamatan Asemrowo Surabaya
items: Analisis Pengaruh Fear of Missing Out dan Kepercayaan Merek terhadap Keputusan Pembelian Melalui Perilaku Pembelian Impulsif pada Produk Timephoria
items: Peran Dana Desa dalam Pembangunan Sarana dan Prasarana Desa di Kabupaten Kediri
items: Pemberdayaan Ekonomi Melalui Inovasi Produk Tempe
items: Pengaruh Bauran Pemasaran (7P) terhadap Keputusan Memilih Pondok Pesantren dengan Trust sebagai Variabel Mediasi pada Pondok Pesantren Sumber Barokah Karawang
items: Membangun Organisasi Berdaya: Interaksi Antara Pengaruh, Politik, dan Kepemimpinan
items: Penerapan Kebijakan Dividen pada Industri Barang Konsumsi
items: Analisis Kepercayaan terhadap Sistem Transaksi Digital yang Dimediasi Sikap terhadap Pembayaran Transaksi Digital pada Pelaku Usaha Mikro Kecil di Kota Semarang
items: Hubungan Manajemen Perawatan Gedung dengan Tingkat Kepuasan Penghuni
items: Pengaruh Manajemen Fasilitas terhadap Kepuasan Penghuni pada Hunian Kos Pondok Raja Living Space di Kota Semarang
items: Kebijakan Pemerintah Daerah dalam Mendukung Pertumbuhan Ekonomi Berkelanjutan
items: Pengaruh Infrastruktur Transportasi terhadap Pertumbuhan Ekonomi Regional
items: Pengaruh Kapasitas Layanan dan Pembiayaan Kesehatan terhadap Peningkatan Angka Harapan Hidup di Provinsi Nusa Tenggara Barat
items: Analisis Pengelolaan Dana Desa dalam Upaya Meningkatkan Pembangunan Desa di Desa Lobodei Kecamatan Sabu Timur
items: Pengaruh Audit Internal dan Pengendalian Internal terhadap Penerapan Good Corporate Governance
items: Pengaruh Hedonic Shopping Motivation dan Fear of Missing Out (FOMO) terhadap Impulse Buying pada Konsumen Crocs di Kota Medan
items: Pengaruh Employer Attractiveness Terhadap Keterlibatan dan Kinerja Karyawan pada Perusahaan Retail di Jakarta Pusat
items: Pengaruh Financial Literacy, Risk Perception dan Digital Trading Platform Terhadap Keputusan Investasi Generasi Z di Surabaya
items: Perancangan Sistem Informasi Akuntansi Penjualan Sebagai Upaya Peningkatan Pengendalian Internal pada UMKM M’Crepes
items: Strategi Dinas Penanaman Modal dan Pelayanan Terpadu Satu Pintu Kabupaten Sidoarjo dalam Meningkatkan Investasi
items: Analisis Compliance Behavior dalam Pelaksanaan Rekonsiliasi Jurnal
items: Analisis Peran Sales Call dalam Meningkatkan Efektivitas Penawaran di Sektor Perhotelan
items: Generation Z Consumption Behavior in the Sharia Economy: Halal Lifestyle Trends and Sharia Fintech Transformation in Indonesia
items: Pengaruh Pembangunan Jalan dan Teknologi terhadap Produktivitas Ekonomi Masyarakat di Kecamatan Batahan Kabupaten Mandailing Natal
items: Peran Program Baznas Z Mart dalam Meningkatkan Perekonomian Umat
items: Implementasi Strategi Inovasi Produk dalam Meningkatkan Volume Penjualan Usaha Mikro
items: Analisis Pengendalian Internal Account Payable di Sektor Perhotelan
items: Pengaruh Kualitas Pelayanan, Promosi, dan Harga yang Diberikan PT Trans Satria Jaya terhadap Kepuasan Pelanggan Bus Trans Metro Dewata
items: Strategi Adaptif dan Keberlanjutan Daya Saing UMKM: Tinjauan Sistematis atas Praktik Manajemen Strategis dan Pembelajaran Organisasi

Pengaruh Social Media Marketing terhadap Niat Beli Ulang melalui Trust sebagai Variabel Mediasi
type: item
description: This study aims to analyze the effect of social media marketing on repurchase intention through trust as a mediating variable among customers of Glad2Glow products on TikTok Shop in Denpasar City. The research is grounded in the Theory of Planned Behavior as the main theoretical framework. The study employed an associative quantitative approach with a sample of 120 respondents, consisting of Glad2Glow customers on TikTok Shop Denpasar. The sampling technique used was non-probability sampling with a purposive sampling method. Data were collected through questionnaires and analyzed using path analysis and the Sobel test. The findings indicate that social media marketing has a positive and significant effect on repurchase intention. Social media marketing also has a positive and significant effect on trust. Furthermore, trust itself has a positive and significant effect on repurchase intention. Trust is proven to positively and significantly mediate the effect of social media marketing on repurchase intention, indicating partial mediation. The practical implication highlights the importance for Glad2Glow to enhance transparency, consistency of product information, and commitment to customer satisfaction in their social media marketing strategy to build stronger trust and foster sustainable customer loyalty.
creator: I Kadek Nanda Devhana Radika
creator: Wayan Santika
rights: Copyright (c) 2025 OPTIMAL Jurnal Ekonomi dan Manajemen https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2026-01-02
publication date: 2026-01-02
volume: 6
number: 1
starting page: 01
ending page: 22
doi: 10.55606/optimal.v6i1.8315

Peran Strategis Marketing sebagai Penggerak Rantai Nilai dalam Meningkatkan Keunggulan Kompetitif Organisasi
type: item
description: The contemporary business landscape characterized by rapid digitalization and market volatility necessitates organizations to reconceptualize the strategic role of marketing beyond traditional promotional functions. This research analyzes the strategic role of marketing as a value chain driver in enhancing organizational competitive advantage through systematic literature review methodology. The study synthesizes theoretical perspectives encompassing marketing capabilities, dynamic capabilities, competitive advantage, and value chain theories, along with empirical findings from diverse industry contexts. Results demonstrate that marketing analytics capability integrated with artificial intelligence enables organizations to sense market signals, seize strategic opportunities, and reconfigure resources dynamically throughout the value chain. Resource orchestration capability mediates the transformation of marketing capabilities into superior performance, while dynamic strategic marketing planning overcomes innovation rigidities through concurrent orchestration of planning, implementation, and reconfiguration processes. Integration of supply chain management with marketing strategies actively strengthens marketing efforts, creates marketplace differentiation, and supports sustainable practices contributing to sustainable development goals. The findings emphasize that marketing function has evolved into a strategic connector between customer needs and internal organizational capabilities, reinforcing cross-departmental coordination and enhancing competitive advantage through innovation and digital technology utilization. Practical implications suggest organizations should invest in digital infrastructure, develop analytical competencies, establish cross-functional integration systems, and adopt dynamic planning approaches to respond effectively to market turbulence.
creator: Palakka Shiddiqi
creator: Fatimah Fatimah
creator: Sukmawati Eka
creator: Kharisma Wisudawati
creator: Eka Wisarini Putri
creator: Agustinus Sugiarto
rights: Copyright (c) 2025 OPTIMAL Jurnal Ekonomi dan Manajemen https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2026-01-02
publication date: 2026-01-02
volume: 6
number: 1
starting page: 23
ending page: 37
doi: 10.55606/optimal.v6i1.8829

Analisis Tingkat Kepuasan Anggota Simpan Pinjam Menggunakan Metode Customer Satisfaction Index pada UPK Syariah Tujuah Sarumpun Ampek Angkek
type: item
description: This research was motivated by issues affecting member satisfaction, such as operational delays and slow disbursement of funds. This study aims to analyze the level of member satisfaction with UPK services using the Customer Satisfaction Index (CSI) approach. This study employed quantitative and qualitative descriptive methods, using a questionnaire based on the SERVQUAL model, which covers five service dimensions: tangibles, reliability, responsiveness, assurance, and empathy. The study sample consisted of 80 respondents from a total population of 399 active members. Data analysis used the CSI formula, which measures the level of importance and satisfaction for each indicator. Data were analyzed using Microsoft Excel and tested for validity and reliability using SPSS. The calculation results indicate that the CSI score is in the "satisfactory" category, but service quality is not evenly distributed across all dimensions. The first dimension that is not yet met is responsiveness, particularly in terms of the speed of employee responses to member requests and questions. The second dimension, reliability, concerns the issue of employee timeliness in providing services to members. These findings indicate the need to improve employee professionalism and the institution's operational efficiency to increase member loyalty. This research is expected to provide strategic considerations for UPK managers in formulating better and more sustainable service policies.
creator: Leli Febriani
creator: Tartila Devy
rights: Copyright (c) 2025 OPTIMAL Jurnal Ekonomi dan Manajemen https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2026-01-02
publication date: 2026-01-02
volume: 6
number: 1
starting page: 38
ending page: 55
doi: 10.55606/optimal.v6i1.8871

Analisis Strategi Bauran Promosi dalam Meningkatkan Penjualan Produk Tekstil di PT. Harapan Kurnia Textile Indonesia Padalarang Kabupaten Bandung Barat
type: item
description: Amid the increasingly competitive conditions in the textile industry and the rapid advancement of digital technology, PT. Harapan Kurnia Textile Indonesia encounters challenges in improving the effectiveness of its promotional strategies to enhance product competitiveness. This research aims to examine the application of the company's promotional strategies using the Promotional Mix framework and assess the degree to which digital marketing has been incorporated to support promotional efforts. This study applies a qualitative descriptive approach, collecting data through interviews, observations, and documentation regarding the company's internal promotional practices. Research findings reveal that PT. Harapan Kurnia Textile Indonesia remains heavily dependent on traditional promotional methods, including participation in trade fairs and the utilization of personal business networks. Elements of the promotional mix—comprising advertising, personal selling, and public relations—have been implemented; however, they lack structured planning and targeted market segmentation. Meanwhile, the use of digital media platforms such as Instagram and YouTube remains passive and has not been fully leveraged as interactive promotional channels. This study recommends that the company enhance its digital promotional capabilities through content marketing strategies, the creation of more strategic digital advertisements, and the adoption of a customer relationship management (CRM) system to facilitate more personalized, adaptive, and precisely targeted marketing initiatives.
creator: Wendy Irsyadul Arkan
creator: Wardana Wardana
rights: Copyright (c) 2025 OPTIMAL Jurnal Ekonomi dan Manajemen https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2026-01-02
publication date: 2026-01-02
volume: 6
number: 1
starting page: 56
ending page: 70
doi: 10.55606/optimal.v6i1.8909

Kolaborasi Dunia Industri dan Sekolah dalam Membangun Ekosistim Kewirausahaan Berkelanjutan di SMK Kesehatan
type: item
description: This study aims to analyze the collaboration between the industrial sector and health vocational schools in building a sustainable entrepreneurship ecosystem within Indonesia’s Health Vocational High Schools (SMK Kesehatan). The research employs a descriptive-analytical literature review method by examining 25 national and international journal articles indexed at least in SINTA 5 or reputable international databases, published between 2019 and 2025. The findings reveal that collaboration between schools and industry plays a crucial role in strengthening students’ entrepreneurial competencies through internships, industrial training, and entrepreneurship-based learning programs. Such partnerships create synergy between labor market demands and vocational education curricula, enhancing students’ employability and entrepreneurial independence. Furthermore, the sustainability of the entrepreneurship ecosystem in health vocational schools depends heavily on policy support, industry commitment, and systematic partnership management. The study also highlights that the triple helix model—integrating education, industry, and government sectors—serves as an effective approach for fostering sustainable economic development within vocational health education. Therefore, the development of a sustainable entrepreneurship ecosystem in Health Vocational Schools should focus on establishing business incubation centers, improving teacher competencies, and strengthening industrial partnership networks as long-term strategies toward self-reliant and innovative vocational education.
creator: Ima Ismail
creator: Wahira Wahira
rights: Copyright (c) 2025 OPTIMAL Jurnal Ekonomi dan Manajemen https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2025-12-04
publication date: 2025-12-04
volume: 6
number: 1
starting page: 71
ending page: 86
doi: 10.55606/optimal.v6i1.8972

Analisis Hambatan Produksi dan Efektivitas Sistem Pemeliharaan Preventive Maintenance Pabrik PT. Nippon Indosari Corpindo Medan
type: item
description: Production disruptions remain a major challenge in the manufacturing industry, including at Indonesia's largest bread company, PT. Nippon Indosari Corpindo Tbk., which relies on a large-scale automated production system. Despite using modern technology and integrated management systems, the factory often faces technical obstacles that impact production efficiency and continuity. This study aims to analyze the factors that hinder the production process and evaluate the effectiveness of the preventive maintenance system at the Medan Factory of PT. Nippon Indosari Corpindo Tbk. This study uses a qualitative method with a case study approach through interviews, observations, and documentation of employees who are competent in the fields of production and maintenance. The results of the study show that the main obstacles stem from technical factors related to machinery, while human error and delays in raw materials are relatively minimal due to an automated work system and efficient raw material management. High dependence on machinery means that any damage has a direct impact on production continuity. The maintenance system implemented by the company consists of two layers, namely periodic preventive maintenance by technicians from Japan and corrective maintenance by company technicians who are on standby. Although effective in preventing major damage, disruptions still occur between maintenance periods, indicating the need to increase the frequency of maintenance, implement real-time machine condition monitoring, and integrate predictive maintenance to continuously improve production reliability and efficiency.
creator: Khafi Puddin
creator: Marito Ritonga
creator: Viory Salsabila
creator: Intan Jamilah
creator: Dian Kartika Sari
creator: Refi Adiyaksa Harahap
creator: Aulia Bening
rights: Copyright (c) 2025 OPTIMAL Jurnal Ekonomi dan Manajemen https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2025-12-09
publication date: 2025-12-09
volume: 6
number: 1
starting page: 87
ending page: 102
doi: 10.55606/optimal.v6i1.9056

Eksplorasi Kriteria dan Proses Pengambilan Keputusan dalam Seleksi Berkas Lamaran
type: item
description: This study aims to explore the criteria and decision-making process in selecting application files at PT Nippon Indosari Corpindo Tbk Medan, as an initial stage of recruitment that plays an important role in ensuring the suitability of candidates to the company's needs. Using a qualitative approach with a case study method, this research was conducted through in-depth interviews, direct observation, and documentation analysis on October 17, 2025. The results show that the company applies two main groups of criteria, namely formal administrative criteria and minimum qualifications, which include document completeness, authenticity of information, educational requirements, age, height, and physical condition. The decision-making process is carried out in a structured manner through stages of file verification, qualification checking, separation according to position, and compilation of a list of candidates who pass the file selection. HRD plays an important role in maintaining the objectivity of the selection process through the use of checklists, documentation systems, and document verification mechanisms. Although the selection process has been effective and in line with modern recruitment theory, this study found that challenges still exist in terms of uneven digitization and the high volume of applicants, which affects the efficiency of HRD work. This study provides empirical contributions to the understanding of administrative selection practices in the food manufacturing industry and serves as a basis for the development of a more objective, transparent, and technology-based selection system. These findings also open up opportunities for further research related to the digitization of recruitment and evaluation in the next selection stages.
creator: Fadli Agus Triansyah
creator: Andi Cici Thania
creator: Ilfan Jodana
creator: Gilang Alviandri
creator: M Hafiz Zakaria Sitorus
creator: Saka Mukfin Al Dzaki
creator: Azhar Basir Pulungan
rights: Copyright (c) 2025 OPTIMAL Jurnal Ekonomi dan Manajemen https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2025-12-09
publication date: 2025-12-09
volume: 6
number: 1
starting page: 103
ending page: 115
doi: 10.55606/optimal.v6i1.9057

Dari Dompet ke Aplikasi: Rahasia Melek Finansial Digital Pengusaha Milenial
type: item
description: This study aims to examine the level of digital financial literacy among millennial entrepreneurs and the factors influencing their adaptation to digital financial technology. The research method used was quantitative, with questionnaires distributed to five millennial entrepreneur respondents. The study findings indicate that mastery of digital financial literacy is the main key to successful business financial management in the digital era. Digital financial literacy enables millennial entrepreneurs to be more careful in managing cash flow, optimize the use of financial applications, and make appropriate and strategic investment decisions. Factors such as ease of technology access, level of digital knowledge, and trust in digital applications contribute significantly to this level of literacy. This study also found that entrepreneurs who actively use financial technology platforms tend to have more stable business performance. These results have important implications for the development of financial literacy education and training programs, especially among millennial entrepreneurs, to support the development of sustainable digital-based businesses. This study contributes to the understanding of the importance of digital literacy in advancing millennial businesses in the era of increasingly advanced financial technology.
creator: Ranti Kurniasih
creator: Wahna Widhianingrum
creator: Riawan Riawan
rights: Copyright (c) 2025 OPTIMAL Jurnal Ekonomi dan Manajemen https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2025-12-11
publication date: 2025-12-11
volume: 6
number: 1
starting page: 116
ending page: 123
doi: 10.55606/optimal.v6i1.9044

Penerapan Metode Peramalan Dalam Pengendalian Persediaan Pipa UPVC di PT XYZ
type: item
description: This study aims to enhance the efficiency of inventory control for uPVC AW 3/4inch pipe products at PT XYZ by applying time series forecasting methods using historical sales data. Three forecasting approaches were tested, Double Exponential Smoothing, Holt Winters Multiplicative, and Seasonal Autoregressive Integrated Moving Average (SARIMA). The accuracy of each model was evaluated using Mean Absolute Percentage Error (MAPE), Mean Absolute Deviation (MAD), and Mean Squared Error (MSE) to determine the most reliable forecasting result. The analysis showed that SARIMA model produced the smallest error value, indicating the best level of accuracy. The forecasting output from this model was then used as a basis for calculating safety stock, reorder point, and maximum stock levels to improve inventory control decisions. The finding indicate that databased forecasting helps PT XYZ align production quantities with actual market demand, reducing overstock conditions and optimizing warehouse capacity utilization. This research highlights the importance of applying quantitative forecasting methods to strengthen data driven decision making in inventory management and provides practical insights for manufacturing companies seeking to improve operational efficiency.
creator: Zabrina Salsabila Salma
creator: Ma’ruf Ma’ruf
creator: Melia Handayani
rights: Copyright (c) 2025 OPTIMAL Jurnal Ekonomi dan Manajemen https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2026-01-02
publication date: 2026-01-02
volume: 6
number: 1
starting page: 124
ending page: 131
doi: 10.55606/optimal.v6i1.9105

Dampak Green Accounting dan Corporate Social Responsibility (CSR) dengan Kinerja Keuangan Melalui Nilai Perusahaan pada Perusahaan Sektor Pertambangan di Bursa Efek Indonesia: Studi Periode 2020-2024
type: item
description: This study is useful for examining how the implementation of Green Accounting and Corporate Social Responsibility (CSR) affects Financial Performance through Company Value in mining businesses listed on the IDX between 2020 and 2024. The Indonesia Stock Exchange (IDX) website was used to collect data for this study between September and November 2025. The data sources are secondary, and the data applied is quantitative. The study findings show that green accounting significantly affects company value and financial performance, although the effect can be negative in the short term due to increased operating costs. Meanwhile, Financial performance and company value are not significantly impacted by corporate social responsibility (CSR), as its positive impact is more long-term and does not directly affect ROA and ROE. In addition, company value does not act as a mediator linking Green Accounting or CSR to financial performance, confirming that other factors such as cost efficiency and market conditions have a greater influence on a company's financial results.
creator: Devina Shava Amalia
creator: Slamet Riyadi
rights: Copyright (c) 2025 OPTIMAL Jurnal Ekonomi dan Manajemen https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2026-01-02
publication date: 2026-01-02
volume: 6
number: 1
starting page: 132
ending page: 152
doi: 10.55606/optimal.v6i1.9120

Pengaruh E-Government, Kompetensi Aparatur Kecamatan, dan Pemanfaatan Teknologi Informasi terhadap Kualitas Pelayanan Publik di Kecamatan Gedangan
type: item
description: Public services at the sub-district level require improvements in service quality through the use of technology and strengthening the capacity of officials to respond to increasingly complex community needs. The digitization of services through e-government is a strategic step in creating faster, more accurate, and more accessible administrative processes, while the competence of officials and the use of information technology are determining factors in the success of its implementation. This study aims to analyze the effect of e-government implementation, civil servant competency, and information technology utilization on the quality of public services in Gedangan Subdistrict. The research method used a quantitative approach with a population of officials and service users, involving 60 respondents through a Likert scale questionnaire. Data analysis was carried out through validity and reliability tests, descriptive statistics, multiple regression, and t-tests. The results of the study indicate that all independent variables have a significant effect on the quality of public services, with the use of information technology being the most dominant variable. The discussion shows that digital services integrated with the competence of the apparatus can improve administrative effectiveness, accelerate service processes, and strengthen public satisfaction. The conclusion of the study confirms that service digitization, improvement of human resource competencies, and technology optimization are the main pillars in creating professional, fast, and high-quality public services at the sub-district level.
creator: Vunky Syahrial
creator: Maulida Narastri
rights: Copyright (c) 2025 OPTIMAL Jurnal Ekonomi dan Manajemen https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2026-01-02
publication date: 2026-01-02
volume: 6
number: 1
starting page: 153
ending page: 165
doi: 10.55606/optimal.v6i1.9140

The Effect of Customers Engagement and Electronic Word of Mouth n Purchase Decision Through Purchase Intention as a Mediation Variable
type: item
description: This study aims to analyze the influence of customer engagement and electronic word of mouth (eWOM) on purchase decisions mediated by purchase intention among Tomoro Kopi consumers. The Structural Equation Modeling (SEM) approach with the Partial Least Square (PLS) method was used to test the relationship between variables. The sample used in this study was 80 respondents in Samarinda City. The results showed that customer engagement has a positive and significant effect on both purchase intention and purchase decision, indicating that the higher the level of customer engagement, the stronger the purchase intention and resulting purchase decision. Conversely, electronic word of mouth does not have a direct effect on purchase decisions, but has an indirect effect through purchase intention. This finding confirms that eWOM can only drive purchase decisions if it first increases consumer purchase intention. In addition, purchase intention has been proven to have a significant effect on purchase decisions, making purchase intention a key factor that bridges the consumer's psychological process before making an actual purchase.
creator: Indah Dwi Lestari
creator: Novita Fitri Yanti Seragih
creator: Moh Reza Munandar
creator: Firdaus Rofiansyah
creator: Rahmawati Rahmawati
rights: Copyright (c) 2025 OPTIMAL Jurnal Ekonomi dan Manajemen https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2026-01-02
publication date: 2026-01-02
volume: 6
number: 1
starting page: 166
ending page: 184
doi: 10.55606/optimal.v6i1.9295

Pengaruh Endorsement Influencer TikTok terhadap Purchase Intention Produk Skintific
type: item
description: Advances in digital marketing have elevated influencer endorsements on the TikTok platform as a highly sought-after approach, particularly in the beauty industry. This study aims to evaluate the impact of TikTok influencer endorsements on purchase intention for Skintific products through the AIDA model framework, which includes the stages of Attention, Interest, Desire, and Action. An experimental quantitative research approach was applied by distributing online questionnaires to 100 students who actively use TikTok in Denpasar City, selected through purposive sampling. Data analysis was conducted using Partial Least Squares (PLS) with the assistance of SmartPLS software. The findings reveal that among the four AIDA stages, only Desire and Action showed a significant and positive influence on purchase intention, while Attention and Interest did not have a meaningful impact. This conclusion indicates that the success of endorsements does not solely depend on initial engagement but rather on the ability to cultivate desire and trigger concrete actions. The implications of this study highlight the need for content strategies that emphasize desire formation and the inclusion of explicit calls-to-action in TikTok endorsement campaigns.
creator: Shafira Najwa Aini
creator: Sahri Aflah Ramadiansyah
rights: Copyright (c) 2025 OPTIMAL Jurnal Ekonomi dan Manajemen https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2026-01-02
publication date: 2026-01-02
volume: 6
number: 1
starting page: 185
ending page: 197
doi: 10.55606/optimal.v6i1.9298

Pengaruh Kualitas Pelayanan dan Kepercayaan terhadap Loyalitas Pasien dengan Kepuasan Pasien sebagai Variabel Intervening di Unit Radiologi Rumah Sakit Pusat Pertamina Jakarta Selatan
type: item
description: This study aims to look at the direct influence of service quality, trust, and patient satisfaction on patient loyalty and the indirect influence of service quality and trust mediated by patient satisfaction at the Radiology Unit of Pertamina Central Hospital South Jakarta. This is motivated by the decrease in patients in the Radiology installation unit of Pertamina Central Hospital South Jakarta, the Radiology Installation of Pertamina Central Hospital has not met the quality of hospital services, and the waiting time for patients is too long in the Radiology Installation Unit of Pertamina Central Hospital. The target population in this study is 760 patients at the Radiology Unit of Pertamina Central Hospital, South Jakarta. The sample in this study using the Yamane formula was obtained from 89 people. In the data collection process, a data collection technique was used using a questionnaire given to 89 respondents. This study uses a linear regression analyzer using SPSS software. The results of the study show that Service Quality has a significant effect on Patient Loyalty. Trust has a significant effect on Patient Loyalty, Patient Satisfaction has a significant effect on Patient Loyalty, Service Quality has a significant effect on Patient Satisfaction, Trust has a significant effect on Patient Satisfaction, Patient Satisfaction can mediate the effect of service quality on patient loyalty and Patient Satisfaction can mediate the effect of trust on patient loyalty
creator: Joice D Laurence
creator: Wibowo Wibowo
creator: Norman Zainal
rights: Copyright (c) 2025 OPTIMAL Jurnal Ekonomi dan Manajemen https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2026-01-02
publication date: 2026-01-02
volume: 6
number: 1
starting page: 198
ending page: 218
doi: 10.55606/optimal.v6i1.9308

Determinasi Kepuasan Kerja Karyawan PT Bank Muamalat Tbk Cabang Bengkulu
type: item
description: This study aims to determine and describe the level of employee job satisfaction at PT. Bank Muamalat Indonesia Tbk. Bengkulu Branch. Job satisfaction is a crucial factor influencing performance, loyalty, and organizational sustainability. This study employed a qualitative descriptive approach, focusing on a deep understanding of working conditions and employee perceptions. Data collection techniques included in-depth interviews, direct observation of the work environment, and the study of documentation relevant to company policies and activities. The informants in this study were employees of PT. Bank Muamalat Indonesia Tbk. Bengkulu Branch, selected purposively. The results indicate that employees are generally quite satisfied with their jobs, both in terms of the work environment, inter-employee relationships, and the management system implemented. This job satisfaction is believed to drive improved employee performance and support the achievement of company goals. This research is expected to provide evaluation and consideration for the management of PT. Bank Muamalat Indonesia Tbk. Bengkulu Branch in its efforts to continuously improve the quality of human resources and organizational performance.
creator: Lika Handayani
creator: Gustiya Sunarti
creator: Fatimah Yunus
rights: Copyright (c) 2025 OPTIMAL Jurnal Ekonomi dan Manajemen https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2026-01-02
publication date: 2026-01-02
volume: 6
number: 1
starting page: 219
ending page: 233
doi: 10.55606/optimal.v6i1.9313

Implementasi Green Accounting dalam Meningkatkan Efisiensi Produksi Berkelanjutan pada CV. Alba Natural
type: item
description: Global environmental challenges such as increasing waste, resource depletion, and climate change have strengthened the need for sustainable development, particularly through SDGs 12 on responsible consumption and production. In Indonesia, MSMEs play an important role, yet most have not implemented green accounting, making their environmental contributions difficult to measure. This study aims to analyze the implementation of green accounting at CV Alba Natural, a natural-based MSME, and examine how these practices contribute to sustainability. The research employed a descriptive qualitative method through in-depth interviews, production process observations, and documentation studies with purposively selected informants. The findings indicate that CV Alba Natural has adopted several environmentally friendly practices, including the use of natural raw materials, resource efficiency, reuse of production residues, and simple waste management; however, it has not yet applied a structured system for recording environmental costs, resulting in unmeasured ecological impacts. Supporting factors include the owner’s environmental commitment and growing market demand for natural products, while constraints involve limited literacy in environmental accounting, scarce resources, and the absence of waste-processing technology. This study implies that MSMEs can begin implementing green accounting through simple steps such as categorizing environmental costs and recording resource efficiency to enhance sustainability performance and support the achievement of SDGs 12.
creator: Thesalonika Djumaifin
creator: Sri Rahayuningsih
rights: Copyright (c) 2025 OPTIMAL Jurnal Ekonomi dan Manajemen https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2026-01-02
publication date: 2026-01-02
volume: 6
number: 1
starting page: 234
ending page: 246
doi: 10.55606/optimal.v6i1.9326

Implementasi Akuntansi Lingkungan dalam Meningkatkan Kinerja Kelestarian Perusahaan pada Pabrik Kecap Cap Jempol Lasem
type: item
description: Sustainability issues require businesses to consider economic, social, and environmental impacts, creating a need for accounting systems that can present more accurate cost information. Environmental accounting functions as a key instrument for identifying and measuring environmental costs arising from production activities and for supporting more efficient resource use. However, many micro, small, and medium enterprises (MSMEs) face challenges in implementing environmental accounting due to limited understanding, restricted resources, and the absence of separated environmental cost records. These limitations make it difficult for business owners to evaluate the contribution of environmental expenditures to sustainability performance. Pabrik Kecap Cap Jempol Lasem is one MSME experiencing these challenges, as its basic waste-management efforts are not supported by structured green cost documentation. This study aims to identify environmental costs within the production process, design an accounting record model suitable for MSMEs, and analyze how environmental accounting information enhances sustainability. Using a descriptive qualitative method through interviews, observations, and documentation, the study finds that the absence of environmental cost separation hampers evaluation of waste-management effectiveness. The results confirm that environmental accounting has the potential to improve cost efficiency, information transparency, and sustainability performance, emphasizing the importance of systematic environmental cost recording for MSMEs.
creator: Felix Chandra Pranoto
creator: Sri Rahayuningsih
rights: Copyright (c) 2025 OPTIMAL Jurnal Ekonomi dan Manajemen https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2026-01-02
publication date: 2026-01-02
volume: 6
number: 1
starting page: 247
ending page: 254
doi: 10.55606/optimal.v6i1.9327

Evaluasi Pengelolaan Keuangan Desa Berdasarkan Permendagri No. 20 Tahun 2018 di Desa Wearlilir Kecamatan Kei Kecil Kabupaten Maluku Tenggara
type: item
description: This study aims to analyze financial management in Wearlilir Village based on the provisions of Minister of Home Affairs Regulation Number 20 of 2018 concerning Village Financial Management. The study used descriptive qualitative methods to obtain an in-depth overview of village financial management practices. Data collection techniques included direct observation of village financial administration activities, in-depth interviews with key informants including the Village Head, Village Secretary, and Head of Finance, and a documentary study of village financial planning, implementation, and reporting documents. The results indicate that, in general, Wearlilir Village's financial management has followed the stages of planning, implementation, administration, reporting, and accountability in accordance with applicable regulations. However, several weaknesses were identified, including the lack of a formal Activity Management Team (TPK) and delays in submitting financial accountability reports. Therefore, this study recommends increasing the capacity of village officials through training, strengthening transparency and accountability, and enhancing the oversight role of local government and community participation to achieve more effective and orderly village financial management.
creator: Sari Indah Setio Maria Savsavubun
rights: Copyright (c) 2025 OPTIMAL Jurnal Ekonomi dan Manajemen https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2026-01-02
publication date: 2026-01-02
volume: 6
number: 1
starting page: 255
ending page: 264
doi: 10.55606/optimal.v6i1.9328

Kontribusi Ekonomi Digital terhadap Pengembangan UMKM
type: item
description: The development of the digital economy in Indonesia has had a significant impact on the transformation and growth of Micro, Small, and Medium Enterprises (MSMEs). This study aims to analyze the influence of digitalization—including the use of e-commerce platforms, digital payments, and social media-based marketing—on improving MSME performance. The method used is a literature review of various recent studies and reports on the digital economy and MSMEs. The analysis results show that the digital economy contributes positively to increased revenue, market expansion, and operational efficiency of MSMEs. However, challenges such as low digital literacy, limited internet infrastructure, and high digital competition remain major obstacles. This study emphasizes the importance of increasing MSME digital capacity and government support to strengthen competitiveness in the digital economy era. In addition, the adoption of digital technology also encourages product innovation and MSME business models to be more adaptive to changes in consumer behavior. Collaboration between the government, the private sector, and educational institutions is considered crucial in accelerating the digital transformation of MSMEs. With appropriate and sustainable digital strategies, MSMEs are expected to increase their contribution to national economic growth and job creation.
creator: Sitiroma Harahap
rights: Copyright (c) 2026 OPTIMAL Jurnal Ekonomi dan Manajemen https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2025-12-31
publication date: 2025-12-31
volume: 6
number: 1
starting page: 265
ending page: 271
doi: 10.55606/optimal.v6i1.9330

Pengaruh Determinan Kinerja Keuangan Terhadap Nilai Perusahaan Dengan Corporate Governance Sebagai Variabel Moderasi pada Perusahaan Chemical yang Terdaftar di BEI Periode 2022-2024
type: item
description: This study aims to examine the influence of leverage, firm size, and profitability on firm value, as well as evaluate the moderating role of corporate governance in chemical sub-sector companies listed on the Indonesia Stock Exchange (IDX) during 2022–2024. The research applies a quantitative approach using secondary data obtained from annual reports. The sample was selected through purposive sampling and consists of 33 observations from 11 companies over a three-year period. Panel data regression with a moderating variable model was used for hypothesis testing. The empirical results indicate that profitability has a positive and significant effect on firm value, making it the most dominant determinant in shaping market perceptions. Firm size also positively affects firm value, particularly when supported by strong governance practices. Meanwhile, leverage does not show a significant direct effect, but contributes positively when moderated by corporate governance. Furthermore, corporate governance is proven to directly influence firm value and strengthen the effects of leverage and firm size, although it does not moderate the relationship between profitability and firm value. Overall, the findings emphasize that firm value enhancement is not solely determined by financial performance, but also depends on the quality of corporate governance in ensuring transparency, accountability, and investor confidence.
creator: Nurul Azizah Hasibuan
creator: Ayu Dwi Lestari
creator: Saijuwita Sari
creator: Siti Nurul Hasanah
creator: Putri Yulia Ningsih
creator: Novia Farsya Rahmadani
creator: Shita Tiara
rights: Copyright (c) 2025 OPTIMAL Jurnal Ekonomi dan Manajemen https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2026-01-02
publication date: 2026-01-02
volume: 6
number: 1
starting page: 272
ending page: 288
doi: 10.55606/optimal.v6i1.9331

Potensi Besar, Akses Kecil: Masalah Struktural UMKM Bima di Era Digitalisasi Ekonomi NTB
type: item
description: This study aims to analyze the influence of structural factors on the performance of MSMEs in Bima, West Nusa Tenggara, within the context of economic digitalization. A quantitative research approach was employed using a cross-sectional survey design, and Structural Equation Modeling based on SmartPLS 4.0 was applied to examine direct, moderating, and mediating effects among variables. A total of 125 MSME owners across multiple sectors participated as respondents. The findings indicate that all structural factors-access to finance, market access, digital capability, infrastructure, and mentoring-significantly affect MSME performance, with digital capability emerging as the strongest determinant. Digital platforms were found to strengthen the effects of digital capability and mentoring on performance, although they did not serve as direct determinants. Furthermore, entrepreneurial orientation significantly mediated all structural pathways, suggesting that an entrepreneurial mindset plays a crucial role in transforming structural constraints into performance opportunities. These results highlight the importance of integrating digital capability development, targeted training, and entrepreneurial orientation enhancement in strengthening MSME competitiveness in regions facing infrastructural limitations such as Bima. The study contributes to MSME literature in the digitalization context and provides practical policy recommendations for local governments and support institutions
creator: Jasman Jasman
creator: Sri Asmiatiningsih
creator: Mega Suciati Wardani
rights: Copyright (c) 2025 OPTIMAL Jurnal Ekonomi dan Manajemen https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2026-01-02
publication date: 2026-01-02
volume: 6
number: 1
starting page: 289
ending page: 305
doi: 10.55606/optimal.v6i1.9343

Peran Kompetensi Aparatur Pemerintah dalam Penerapan e-Accounting untuk Meningkatkan Akuntabilitas dan Efisiensi Pelaporan Keuangan di Kecamatan Krembangan dan Kecamatan Asemrowo Surabaya
type: item
description: The competence of government officials is a major factor in the successful implementation of e-Accounting in government agencies, particularly in the process of preparing financial reports based on Government Accounting Standards (SAP). This study aims to describe the role of official competence in the use of e-Accounting and how its implementation affects the accountability and efficiency of financial reporting in the Krembangan and Asemrowo districts of Surabaya. This study uses a qualitative approach through interviews, observations, and document reviews. The results show that the competence of officials still varies, especially in understanding accrual-based accounting, accuracy in data input, and the ability to operate system features. Although e-Accounting has improved accountability through documented and easily traceable transaction records, reporting efficiency has not been fully achieved due to differences in technical capabilities among employees and operational constraints of the system. Thus, skill improvement and continuous training are necessary so that the implementation of e-Accounting can support more effective, accurate, and compliant financial reporting.
creator: Aliatus Nurrochmah
creator: Dewi Sutjahayani
rights: Copyright (c) 2025 OPTIMAL Jurnal Ekonomi dan Manajemen https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2025-12-18
publication date: 2025-12-18
volume: 6
number: 1
starting page: 306
ending page: 312
doi: 10.55606/optimal.v6i1.9333

Analisis Pengaruh Fear of Missing Out dan Kepercayaan Merek terhadap Keputusan Pembelian Melalui Perilaku Pembelian Impulsif pada Produk Timephoria
type: item
description: This study aims to analyze the effect of Fear of Missing Out (FOMO) and brand trust on purchase decisions through impulsive buying behavior for Timephoria cosmetic products in Denpasar City. The research employs a quantitative approach involving 144 Gen Z and young adult respondents who reside in Denpasar, have purchased Timephoria products within the last six months, and are active social media users. Data were collected using a Likert-scale questionnaire and analyzed with Partial Least Squares–Structural Equation Modeling (PLS-SEM) using SmartPLS 4.0. The results show that FOMO and brand trust have a positive and significant effect on both impulsive buying behavior and purchase decisions. Impulsive buying behavior also has a positive and significant effect on purchase decisions and acts as a partial mediating variable in the relationship between FOMO and brand trust with purchase decisions, as indicated by VAF values of 43.2% and 25.1%, respectively. R² values of 0.568 for impulsive buying behavior and 0.634 for purchase decisions indicate that the model has strong predictive power in explaining Timephoria consumers’ behavior. These findings confirm that marketing strategies based on urgency, exclusivity (time-limited experience), and strengthened brand trust are effective in encouraging impulsive purchases and accelerating purchase decision-making among young consumers in the digital era. Kata kunci: Fear of Missing Out (FOMO), kepercayaan merek, perilaku pembelian impulsif, keputusan pembelian
creator: I.A. Oka Martini
creator: Ni Putu Friska Ayu Damayanti
rights: Copyright (c) 2025 OPTIMAL Jurnal Ekonomi dan Manajemen https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2026-01-02
publication date: 2026-01-02
volume: 6
number: 1
starting page: 313
ending page: 331
doi: 10.55606/optimal.v6i1.9363

Peran Dana Desa dalam Pembangunan Sarana dan Prasarana Desa di Kabupaten Kediri
type: item
description: This study aims to examine and analyze the role of Village Funds in the development of infrastructure and public facilities in Gedangsewu Village, Pare Subdistrict, Kediri Regency. The research is motivated by the importance of Village Funds as a key instrument for community-based development and the improvement of rural welfare. A qualitative descriptive approach was employed, with data collected through field observations, in-depth interviews with village officials and community members, and a review of planning documents and financial reports. The findings indicate that Village Funds have made a significant contribution to the development of various village facilities and infrastructure, including roads, bridges, irrigation systems, religious facilities, and sanitation programs. Village Fund management is carried out through village deliberations, needs-based planning, transparent and accountable financial management, and regular coordination among village authorities. However, the implementation of development programs still faces several challenges, such as regulatory changes, budget limitations, and bureaucratic constraints. Community participation plays a crucial role in supporting the success, sustainability, and effectiveness of village development. Overall, the utilization of Village Funds has improved mobility, economic productivity, and the quality of life of the people of Gedangsewu Village.
creator: Achsina Hawa Ilmiawan
creator: Alfinda Sallimma Syafitri
creator: Alda Melinda
creator: Helyanifa Gadistriani
rights: Copyright (c) 2025 OPTIMAL Jurnal Ekonomi dan Manajemen https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2026-01-02
publication date: 2026-01-02
volume: 6
number: 1
starting page: 332
ending page: 341
doi: 10.55606/optimal.v6i1.9300

Pemberdayaan Ekonomi Melalui Inovasi Produk Tempe
type: item
description: The Community Service Program (KKN) is a form of community service that focuses on empowerment through the development of local potential. One of the potentials developed in this activity is the tempeh industry in Mangga 2 Village. This study aims to increase the economic value of tempeh products through product innovation and the implementation of modern marketing strategies. The research method used is a qualitative approach with data collection techniques in the form of field observations and direct interviews with tempeh Micro, Small, and Medium Enterprises (MSMEs). The results of the study indicate that the production process of tempeh and tempeh chips is still carried out traditionally, both in terms of flavor variations and less attractive product packaging. Through the KKN activity, students provided training in modern packaging, product label creation, and digital marketing assistance through the Shopee platform. This activity was able to increase the awareness and skills of business actors in developing tempeh products with higher sales value. Thus, tempeh product innovation is a strategic step in strengthening community economic independence and expanding business opportunities in the food sector based on local potential.
creator: Ananda Zulmi
creator: Gladis Jelita
creator: Hastiani Nasution
creator: Nova Amelia
creator: Siti Aisyah
rights: Copyright (c) 2025 OPTIMAL Jurnal Ekonomi dan Manajemen https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2026-01-02
publication date: 2026-01-02
volume: 6
number: 1
starting page: 342
ending page: 352
doi: 10.55606/optimal.v6i1.9385

Pengaruh Bauran Pemasaran (7P) terhadap Keputusan Memilih Pondok Pesantren dengan Trust sebagai Variabel Mediasi pada Pondok Pesantren Sumber Barokah Karawang
type: item
description: The marketing mix has an important role in influencing public (consumer) trust, because each element of the 7Ps contributes to consumer perception of the credibility, reliability, and value offered by an educational product or service. This study aims to analyze the influence of the marketing mix (7P) on the trust of the community/prospective students and the decision to choose the Sumber Barokah Karawang Islamic Boarding School. The research sample amounted to 145 respondents who were determined using purposive sampling techniques. Data collection was carried out through the distribution of questionnaires with a Likert scale of 1–5. The data analysis techniques used include classical assumption tests, multiple linear regression, partial tests (t tests), and simultaneous tests (F tests) with the help of the SPSS version 23 program. The results of the study show that the variables of product, price, promotion, people, process, and physical evidence have a significant effect on public trust/prospective students. Meanwhile, the place variable had no significant effect on trust. Furthermore, the trust variable has been proven to have a significant influence on the decision to choose the Sumber Barokah Islamic Boarding School. These findings show that effective marketing mix management can increase trust and encourage decisions to choose Islamic boarding schools.
creator: Taufik Hidayat
rights: Copyright (c) 2025 OPTIMAL Jurnal Ekonomi dan Manajemen https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2026-01-02
publication date: 2026-01-02
volume: 6
number: 1
starting page: 353
ending page: 369
doi: 10.55606/optimal.v6i1.9390

Membangun Organisasi Berdaya: Interaksi Antara Pengaruh, Politik, dan Kepemimpinan
type: item
description: This article provides an in-depth discussion of the concepts of influencing, empowering, and organizational politics, as well as their relevance in building a resilient organization, particularly within the context of Islamic educational management. The primary objective of this paper is to examine the interrelationship among these three concepts and how their interaction shapes leadership patterns that are effective, ethical, and oriented toward human resource empowerment. The identified problem is the limited understanding among educational leaders regarding the dynamic relationship between influencing abilities, empowerment strategies, and organizational political practices. This lack of awareness often results in low managerial effectiveness, weak collaboration, and the emergence of organizational cultures that are unproductive or not adaptive to change. The research method employed is a literature review by examining various sources, such as books, scientific journals, research reports, and other relevant academic articles. This approach enables the authors to understand theories and leadership practices grounded in values, power dynamics, and decision-making processes influenced by organizational politics. The findings indicate that the ability to influence is at the core of leadership, while empowerment represents the practical implementation of transformational leadership that emphasizes strengthening members’ capacities. Organizational politics, on the other hand, is understood as a strategic mechanism that can be utilized positively to advocate for group interests, manage conflicts, and ensure the representation of all members’ voices. When applied harmoniously, these three concepts contribute to creating a healthy organizational culture, enhancing work motivation, and supporting more strategic decision-making. Thus, leaders who can integrate influence, empowerment, and politics wisely have a greater opportunity to build an adaptive, collaborative, and com…
creator: Sri Inayati Ningrum
creator: Sukirno Sukirno
creator: Sardimi Sadimi
creator: Asmawati Asmawati
rights: Copyright (c) 2025 OPTIMAL Jurnal Ekonomi dan Manajemen https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2026-01-02
publication date: 2026-01-02
volume: 6
number: 1
starting page: 370
ending page: 383
doi: 10.55606/optimal.v6i1.9369

Penerapan Kebijakan Dividen pada Industri Barang Konsumsi
type: item
description: Dividend policy setting in the consumer goods industry is a strategic process that involves comprehensive consideration of financial stability, operational performance, and ownership structure dynamics that influence management decision-making. Companies in this sector must ensure that profit distribution does not interfere with the operational cash flow needed to maintain production capacity, meet market demand, and support long-term expansion plans. Factors such as profitability, leverage, asset growth, and free cash flow play an important role in determining the level of flexibility a company has when setting its Dividend Payout Ratio as a performance signal to shareholders. Relatively stable market conditions in the consumer goods sector provide opportunities for management to formulate consistent dividend policies, although vigilance is still required regarding fluctuations in raw material costs and changes in consumer preferences that can affect profits. Analysis of internal financial variables shows that dividend policy not only functions as a profit distribution mechanism, but also as an indicator of financial health and corporate governance quality. A deep understanding of this internal balance is expected to help companies formulate stable, sustainable, and strategically valuable dividend policies to increase company value.
creator: Ni Ketut Sukanti
rights: Copyright (c) 2025 OPTIMAL Jurnal Ekonomi dan Manajemen https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2026-01-02
publication date: 2026-01-02
volume: 6
number: 1
starting page: 384
ending page: 397
doi: 10.55606/optimal.v6i1.9380

Analisis Kepercayaan terhadap Sistem Transaksi Digital yang Dimediasi Sikap terhadap Pembayaran Transaksi Digital pada Pelaku Usaha Mikro Kecil di Kota Semarang
type: item
description: This study aims to analyze the influence of trust in digital payments, attitudes toward digital payments, and the intention to use digital payments among Micro, Small, and Medium Enterprises (MSMEs) in Semarang City. Trust in digital payments is considered a factor that influences business owners' attitudes toward adopting digital payment technologies, which in turn affects their intention to use these technologies in business transactions. Using the Technology Acceptance Model (TAM) approach, this study explores the relationships between the three variables through regression analysis processed using SPSS 26 software. The results show that trust in digital payments positively influences users' attitudes toward digital payments, attitudes toward digital payments positively influence the intention to use digital payments, and attitudes mediate the relationship between trust and the intention to use digital payments. These findings provide valuable insights for digital payment service providers to focus on enhancing trust and positive attitudes among MSME owners toward digital payment systems, in order to encourage broader technology adoption and improve their operational efficiency.
creator: Susiana Heny Bandari
creator: Lis Widowati
creator: Suwardi Suwardi
creator: Fitnantyo Bimawan
creator: Tri Hartiningsih
rights: Copyright (c) 2025 OPTIMAL Jurnal Ekonomi dan Manajemen https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2026-01-02
publication date: 2026-01-02
volume: 6
number: 1
starting page: 398
ending page: 412
doi: 10.55606/optimal.v6i1.9382

Hubungan Manajemen Perawatan Gedung dengan Tingkat Kepuasan Penghuni
type: item
description: This study aims to analyze the influence of building maintenance management on resident satisfaction in Pondok Raja Living Space, a privately managed boarding house in Semarang City. The main focus of the research is the dominance of corrective maintenance systems in daily operational practices and their effectiveness in maintaining occupant comfort and satisfaction. A quantitative descriptive method with a field research approach was used to obtain primary data through an online questionnaire filled out by 16 out of 20 active residents (80% response rate) and secondary data from Google Reviews for the 2017–2025 period. The results of the analysis showed that building maintenance management was considered good (mean = 4.36; α = 0.964), while occupant satisfaction was in the very high category (mean = 4.69). The Spearman correlation test revealed a positive and significant relationship between maintenance management and occupant satisfaction (ρ = 0.621; p = 0.010). Simple regression analysis showed a maintenance management contribution of 76.3% to the variance in occupant satisfaction, indicating strong explanatory power. These findings confirm that although corrective maintenance is dominant, response speed, repair effectiveness, and consistent communication are able to maintain high satisfaction. However, long-term reliance on corrective mechanisms has the potential to lead to inefficiencies. Therefore, the integration of corrective and preventive maintenance strategies is recommended to improve cost efficiency, reduce long-term risks, and strengthen the sustainability of residential facilities.
creator: Trisno Trisno
creator: Tri Maryani
creator: Aletta Dewi Maria Th
creator: Bayu Ade Prabowo
creator: Enik Rahayu
rights: Copyright (c) 2025 OPTIMAL Jurnal Ekonomi dan Manajemen https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2026-01-02
publication date: 2026-01-02
volume: 6
number: 1
starting page: 413
ending page: 422
doi: 10.55606/optimal.v6i1.9418

Pengaruh Manajemen Fasilitas terhadap Kepuasan Penghuni pada Hunian Kos Pondok Raja Living Space di Kota Semarang
type: item
description: This study analyzes the influence of facility management on resident satisfaction in Pondok Raja Living Space, a small-scale rental residential unit in Semarang characterized by shared facilities and limited space. This study seeks to fill the literature gap that generally focuses on large-scale residential or commercial buildings by presenting empirical evidence from the context of boarding houses. Primary data was obtained through a Likert-scale questionnaire filled out by 16 out of 20 active residents, covering seven dimensions of the facility: room condition, basic furnishings, cleanliness, water availability, lighting and ventilation, electricity and Wi-Fi quality, and security. Quantitative analysis includes descriptive statistics, Cronbach's alpha reliability test, Spearman correlation, and simple linear regression. Results showed a high average facility index (mean = 4.35) with strong internal consistency, while basic furniture obtained the lowest score (mean = 3.63) as a repair priority. The significant correlation between facility quality and occupant satisfaction confirms the central role of facility management in shaping the life experience. Regression shows a large contribution of facility quality to satisfaction variance, in line with the principles of Post-Occupancy Evaluation (POE) and the facility management literature. The study recommends improved furniture, better ventilation strategies, as well as the implementation of preventive maintenance to improve efficiency and well-being of residents. These findings provide practical guidance for local housing operators in improving the quality of small-scale residential services in Indonesia.
creator: Trisno Trisno
creator: Yuniarti Rahmat Satato
creator: Syamsul Hadi
creator: Henry Yuliamir
rights: Copyright (c) 2025 OPTIMAL Jurnal Ekonomi dan Manajemen https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2026-01-02
publication date: 2026-01-02
volume: 6
number: 1
starting page: 423
ending page: 436
doi: 10.55606/optimal.v6i1.9421

Kebijakan Pemerintah Daerah dalam Mendukung Pertumbuhan Ekonomi Berkelanjutan
type: item
description: This study examines the role of local government policies in supporting sustainable economic growth through the UMKM Go-Digital program. The research highlights how digital transformation has become an essential strategy for strengthening micro, small, and medium enterprises (MSMEs) amidst rapid technological development and increasingly competitive market dynamics. Using a descriptive qualitative method, data were collected through in-depth interviews, observation, and documentation to analyze policy implementation and its impacts. The findings show that local governments facilitate digital literacy training, strengthen digital infrastructure, and build collaborative partnerships with marketplaces, financial institutions, and technology providers. These initiatives have improved MSMEs’ digital capabilities, expanded market reach, and increased business competitiveness. Despite these achievements, several challenges remain, including uneven digital literacy, limited internet access, and insufficiently skilled mentors. The study concludes that UMKM Go-Digital is an effective policy instrument but requires continuous improvement in infrastructure and human resource capacity to achieve sustainable and inclusive economic development. The implications emphasize the need for integrated policymaking, cross-sector collaboration, and long-term digital empowerment strategies.
creator: Rusdiani Rusdiani
rights: Copyright (c) 2025 OPTIMAL Jurnal Ekonomi dan Manajemen https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2026-01-02
publication date: 2026-01-02
volume: 6
number: 1
starting page: 459
ending page: 469
doi: 10.55606/optimal.v6i1.9465

Pengaruh Infrastruktur Transportasi terhadap Pertumbuhan Ekonomi Regional
type: item
description: This study aims to analyze the influence of road, port, and airport infrastructure on regional economic growth in Sumatera Island. Using secondary data and a quantitative analytical approach, the research examines the relationship between three types of transportation infrastructure and regional economic growth. The study was conducted across 10 provinces on Sumatera Island, with data obtained from the official website of Statistics Indonesia (Badan Pusat Statistik/BPS) accessed online. Data were analyzed using multiple linear regression. The findings reveal that road infrastructure has a positive and significant effect on economic growth. Port infrastructure is also proven to have a positive and significant impact on economic growth. Conversely, airport infrastructure shows a negative but insignificant effect on economic growth. Meanwhile, the simultaneous test indicates that road, port, and airport infrastructure collectively have a significant influence on regional economic growth in Sumatera Island. This study provides important implications for regional development policy. The government needs to prioritize strengthening road and port infrastructure to enhance logistics efficiency, reduce distribution costs, and improve interregional accessibility. The development of airport infrastructure remains necessary but should be directed toward improving cargo services and integrating airport facilities with industrial zones to generate a more optimal economic contribution..
creator: Murbanto Sinaga
rights: Copyright (c) 2025 OPTIMAL Jurnal Ekonomi dan Manajemen https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2026-01-02
publication date: 2026-01-02
volume: 6
number: 1
starting page: 470
ending page: 482
doi: 10.55606/optimal.v6i1.9466

Pengaruh Kapasitas Layanan dan Pembiayaan Kesehatan terhadap Peningkatan Angka Harapan Hidup di Provinsi Nusa Tenggara Barat
type: item
description: Life expectancy (AHH) serves as a fundamental benchmark for evaluating community welfare and the success of human capital development. This study aims to analyze the influence of infrastructure capacity and fiscal support on AHH achievement in West Nusa Tenggara Province. Using a quantitative approach and 2024 data, this study examines the impact of the number of Public Hospitals, the availability of medical personnel, and the allocation of the Regional Budget (APBD) for the health sector across all districts/cities. Multiple linear regression analysis yielded interesting results. Simultaneously, all three variables influenced AHH, but partial testing revealed that physical infrastructure and the quantity of medical personnel did not significantly impact life expectancy. Conversely, health financing through the APBD was the only determinant shown to have a significant influence. This indicates that the availability of facilities alone is insufficient without the support of effective financial management. Therefore, this study concludes that a shift in policy focus from mere physical expansion to optimizing more strategic budget management is necessary to ensure quality health services for the community.
creator: Nur Rahmi Luthfiana
creator: Syabrina Indah Thania
creator: Putri Muthia Iskandar
creator: Revalia Anggiani Maulidina
creator: Nessa Zaira Dharmawan
creator: Fitri Amalia
rights: Copyright (c) 2025 OPTIMAL Jurnal Ekonomi dan Manajemen https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2026-01-02
publication date: 2026-01-02
volume: 6
number: 1
starting page: 483
ending page: 493
doi: 10.55606/optimal.v6i1.9425

Analisis Pengelolaan Dana Desa dalam Upaya Meningkatkan Pembangunan Desa di Desa Lobodei Kecamatan Sabu Timur
type: item
description: This study aims to analyze the management of village funds in an effort to improve village development in Lobodei Village, East Sabu District. The research method used was qualitative descriptive with observational data collection techniques, structured interviews with 11 informants, and documentation studies. Data analysis is assisted by the Nvivo application version 15. The results of the study show that in general, the management of village funds in Lobodei Village has referred to Permendagri Number 20 of 2018, but the implementation has not been optimal. The planning stage is not appropriate because the determination of the APBDesa is often late past the deadline. The implementation stage is also considered not optimal due to the existence of the Remaining Budget Calculation (SiLPA). The administration and reporting stages are considered to need improvement because financial administration reports are often late and not periodic, while the accountability stage is considered good. The main supporting factors are accountability, community participation, and transparency. Meanwhile, the main inhibiting factors include the competence and quality of human resources of village apparatus, as well as the use of technology such as the Siskeudes application which is not optimal due to internet network constraints.
creator: Gordon Wiliam Angrilon Rihi
creator: Aldarine Molidya
creator: Cicilia A. Tungga
rights: Copyright (c) 2025 OPTIMAL Jurnal Ekonomi dan Manajemen https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2025-12-26
publication date: 2025-12-26
volume: 6
number: 1
starting page: 494
ending page: 509
doi: 10.55606/optimal.v6i1.9487

Pengaruh Audit Internal dan Pengendalian Internal terhadap Penerapan Good Corporate Governance
type: item
description: 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.
creator: Nadia Putri
creator: Netty Herawaty
creator: Rahayu Rahayu
rights: Copyright (c) 2025 OPTIMAL Jurnal Ekonomi dan Manajemen https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2025-12-29
publication date: 2025-12-29
volume: 6
number: 1
starting page: 510
ending page: 525
doi: 10.55606/optimal.v6i1.9491

Pengaruh Hedonic Shopping Motivation dan Fear of Missing Out (FOMO) terhadap Impulse Buying pada Konsumen Crocs di Kota Medan
type: item
description: Amidst intense e-commerce competition in Indonesia, Shopee has emerged as a leading platform. However, with the continued addition of complex features, questions have arisen regarding the effectiveness of Perceived Ease of Use (PEOU) in shaping consumer intention to use. This study aims to examine this relationship in depth through a systematic literature review. The synthesis of results shows that PEOU significantly influences Intention to Use not only directly but also indirectly through two main mediating pathways: User Satisfaction and Consumer Trust. These findings confirm that PEOU remains a crucial factor even with new features. In conclusion, to maintain loyalty in a competitive market, Shopee must balance technical ease with emotional security to strengthen user trust and satisfaction. This study also shows that PEOU plays an equally important role in the technical and functional aspects of the platform. By enhancing an intuitive and accessible user experience, Shopee can ensure higher customer loyalty and encourage repeat purchase intentions. Furthermore, this study provides useful insights for platform developers to design more user-friendly features without neglecting the emotional aspects that also influence user decisions.
creator: Embun Tri Aulia
creator: Mhd Aldy Khusairi R.
creator: Nagita Suci Mahari
creator: Sarif Halomoan Nasution
creator: Onan Marakali Siregar
creator: Ummi Salamah Sitorus
rights: Copyright (c) 2025 OPTIMAL Jurnal Ekonomi dan Manajemen https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2025-12-29
publication date: 2025-12-29
volume: 6
number: 1
starting page: 526
ending page: 541
doi: 10.55606/optimal.v6i1.9490

Pengaruh Employer Attractiveness Terhadap Keterlibatan dan Kinerja Karyawan pada Perusahaan Retail di Jakarta Pusat
type: item
description: 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.
creator: Salma Nur Afifah
creator: Nina Nurhasanah
rights: Copyright (c) 2025 OPTIMAL Jurnal Ekonomi dan Manajemen https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2026-01-02
publication date: 2026-01-02
volume: 6
number: 1
starting page: 542
ending page: 552
doi: 10.55606/optimal.v6i1.9523

Pengaruh Financial Literacy, Risk Perception dan Digital Trading Platform Terhadap Keputusan Investasi Generasi Z di Surabaya
type: item
description: 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.
creator: Annisa Nur Rochmah
creator: Christian Hadinata Hodianto
creator: Lufvi Selvi Febrianti
creator: Jeasson Oktavianus Gatur
creator: Maria Yovita R Pardin
rights: Copyright (c) 2025 OPTIMAL Jurnal Ekonomi dan Manajemen https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2026-01-02
publication date: 2026-01-02
volume: 6
number: 1
starting page: 553
ending page: 566
doi: 10.55606/optimal.v6i1.9522

Perancangan Sistem Informasi Akuntansi Penjualan Sebagai Upaya Peningkatan Pengendalian Internal pada UMKM M’Crepes
type: item
description: 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.
creator: Lea Berliana Jeni Salih
creator: Mulyanto Nugroho
rights: Copyright (c) 2026 OPTIMAL Jurnal Ekonomi dan Manajemen https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2026-01-02
publication date: 2026-01-02
volume: 6
number: 1
starting page: 567
ending page: 577
doi: 10.55606/optimal.v6i1.9628

Strategi Dinas Penanaman Modal dan Pelayanan Terpadu Satu Pintu Kabupaten Sidoarjo dalam Meningkatkan Investasi
type: item
description: 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.
creator: Risma Agustina
creator: Singgih Manggalou
rights: Copyright (c) 2026 OPTIMAL Jurnal Ekonomi dan Manajemen https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2026-01-03
publication date: 2026-01-03
volume: 6
number: 1
starting page: 578
ending page: 593
doi: 10.55606/optimal.v6i1.9608

Analisis Compliance Behavior dalam Pelaksanaan Rekonsiliasi Jurnal
type: item
description: 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.
creator: Roudotul Khilmia
creator: Dewi Khrisna Sawitri
rights: Copyright (c) 2026 OPTIMAL Jurnal Ekonomi dan Manajemen https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2026-01-03
publication date: 2026-01-03
volume: 6
number: 1
starting page: 594
ending page: 607
doi: 10.55606/optimal.v6i1.9629

Analisis Peran Sales Call dalam Meningkatkan Efektivitas Penawaran di Sektor Perhotelan
type: item
description: 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.
creator: Della Aulia Putri Ekawati
creator: Dewi Khrisna Sawitri
rights: Copyright (c) 2026 OPTIMAL Jurnal Ekonomi dan Manajemen https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2026-01-03
publication date: 2026-01-03
volume: 6
number: 1
starting page: 608
ending page: 622
doi: 10.55606/optimal.v6i1.9630

Generation Z Consumption Behavior in the Sharia Economy: Halal Lifestyle Trends and Sharia Fintech Transformation in Indonesia
type: item
description: The development of the digital economy has changed the consumption landscape of Indonesian society, especially among Generation Z, who are very familiar with technology and social media culture. Interest in halal products, Islamic financial services, and spiritual lifestyles shows a positive trend. However, at the same time, digital convenience presents new challenges in the form of impulsive consumption, hedonistic behavior, and increased use of paylater facilities that potentially contain elements of usury. This study analyzes the consumption behavior of Generation Z through the perspective of Islamic economics, utilizing the theory of halal-thayyib consumption, the principle of moderation, maqaṣid al-syari‘ah, and fiqh rules in assessing the economic behavior of the younger generation. Through a qualitative approach based on literature review, this study found that Generation Z has two tendencies: first, awareness of halal products, sustainability, and consumption ethics; second, vulnerability to consumerism due to digital culture. The study concludes that Islamic financial literacy strategies, strengthening the Islamic fintech ecosystem, and public policies based on justice and maslahah are needed so that Generation Z's consumption behavior is in line with Islamic values.
creator: Yandrizal Yandrizal
creator: Syerly Lia Azharah
creator: Mayherlina Mayherlina
creator: Anisa Kamila Sari
creator: Rini Elvira
rights: Copyright (c) 2026 OPTIMAL Jurnal Ekonomi dan Manajemen https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2026-01-03
publication date: 2026-01-03
volume: 6
number: 1
starting page: 623
ending page: 631
doi: 10.55606/optimal.v6i1.9703

Pengaruh Pembangunan Jalan dan Teknologi terhadap Produktivitas Ekonomi Masyarakat di Kecamatan Batahan Kabupaten Mandailing Natal
type: item
description: This research is motivated by the level of economic productivity of MSMEs in Batahan District, Mandailing Natal Regency. Is there an increase or decrease in the economy with the construction of roads and the use of technology at this time. This research is a quantitative research with a descriptive approach. The type of data used in this study is primary data sources directly from the community through filling out questionnaires. The data analysis techniques used are validity tests, reliability, classical assumption tests, multiple linear regression tests and hypothesis tests. Based on the results of the analysis carried out using SPSS 26, the results obtained are (1) Based on the results of the hypothesis testing analysis, the T count value (0.188) <T table (1.882) and sig (0.0851)> 0.05. (2) Based on the results of the hypothesis testing analysis, the T count value (0.5897)> T table (1.882) and sig (0.000)<0.05. (3) Based on the results of the hypothesis testing analysis, the calculated F value (22.513) > F table (3.080) and sig (0.000) <0.05 (4) The results of the determination coefficient test show that the value obtained for the percentage of diversity in economic productivity variables that can be explained by road construction and technology variables is 29.6%, while the remaining 80.4% is explained by other factors that were not examined in this study.
creator: Zuhriatul Kumuliyah
creator: Era Sonita
creator: Rini Elvira
creator: Amsah Hendra Doni
rights: Copyright (c) 2026 OPTIMAL Jurnal Ekonomi dan Manajemen https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2026-01-03
publication date: 2026-01-03
volume: 6
number: 1
starting page: 632
ending page: 642
doi: 10.55606/optimal.v6i1.9704

Peran Program Baznas Z Mart dalam Meningkatkan Perekonomian Umat
type: item
description: This research is motivated by the high poverty rate in Padang Pariaman Regency, which reached 26.93 thousand people in 2023. Zakat, as a sharia financial instrument, has significant potential in empowering the mustahik (zakat recipient) economy. One of the initiatives run by BAZNAS Padang Pariaman Regency is the Z-Mart program, which aims to improve the welfare of mustahik through micro business development. However, the implementation of this program still experiences various challenges, such as less intensive assistance, limited mustahik financial management skills, and unstrategic business locations. Based on this, this study examines two main issues, namely the role of Z-Mart in improving the welfare of mustahiks and the application of empowerment principles in managing the program. The purpose of this study is to analyze the contribution of Z-Mart in improving the welfare of mustahik in Padang Pariaman Regency and evaluate the implementation of empowerment principles in this program. The research method used is qualitative with a descriptive approach. Data collection was conducted through interviews with mustahik and program assistants, field observations, and documentation studies from BAZNAS Padang Pariaman Regency. Data analysis followed the Miles and Huberman model, including data reduction, data presentation, and conclusion drawing. The results showed that Z-Mart plays a positive role in improving the welfare of mustahiks, among others through increased income, improved family health conditions, and the ability to save. However, the program still faces obstacles such as the lack of sustainable mentoring, the low managerial capacity of mustahiks, and less profitable business locations. Although empowerment principles such as equality, participation, independence, and sustainability have been implemented, further strengthening is needed so that the program can run optimally and sustainably.
creator: Gohan Kalifahturahman
creator: Faisal Hidayat
rights: Copyright (c) 2026 OPTIMAL Jurnal Ekonomi dan Manajemen https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2026-01-03
publication date: 2026-01-03
volume: 6
number: 1
starting page: 643
ending page: 651
doi: 10.55606/optimal.v6i1.9699

Implementasi Strategi Inovasi Produk dalam Meningkatkan Volume Penjualan Usaha Mikro
type: item
description: This research is motivated by several problems that will be found in Sanjai Tuah Sakator such as unstable expenses & less variety of flavors compared to competing sanjai sellers, & insignificant profit percentage. The type of research that will be used in this study is field research using qualitative descriptive research methods. The techniques that will be used in data collection research are observation, interviews, documentation, & questionnaire collection. Furthermore, the research instrument is made based on Schumpeter's innovation theory to see product & packaging innovations that will be carried out by Sanjai Tuah Sakato. Innovation will be implemented by the Sanjai Tuah Sakato Store including changes to the packaging & introduction of new flavors. For new packaging, innovation will be carried out by providing attractive labels in the form of addresses, telephone numbers, brand names, & compositions on the packaging. This is an innovation on packaging that was previously only plain clear plastic. Furthermore, for flavor innovation, namely adding new flavors such as green chili, sweet and spicy, & roasted corn. This flavor variation adds to the existing flavor variants such as original, sweet, and spicy. Based on the results of this study, it can be concluded that product innovation at the Sanjai Tuah Sakato Store has had a significant positive impact on sales volume. The majority of respondents expressed a very high level of satisfaction with the new product, including its quality, packaging, taste, and service. They felt the new product met their expectations and planned to repurchase and recommend it to others. Furthermore, sales data before and after the innovation showed a substantial increase, with the Sanjai 12,000 product experiencing the largest increase of 17.10%.
creator: Litdia Julia Nanda Sari
creator: Iiz Izmudin
rights: Copyright (c) 2026 OPTIMAL Jurnal Ekonomi dan Manajemen https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2026-01-05
publication date: 2026-01-05
volume: 6
number: 1
starting page: 652
ending page: 669
doi: 10.55606/optimal.v6i1.9701

Analisis Pengendalian Internal Account Payable di Sektor Perhotelan
type: item
description: 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.
creator: Bunga Nada Aprilliandis
creator: Dewi Khrisna Sawitri
rights: Copyright (c) 2026 OPTIMAL Jurnal Ekonomi dan Manajemen https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2026-01-05
publication date: 2026-01-05
volume: 6
number: 1
starting page: 670
ending page: 682
doi: 10.55606/optimal.v6i1.9691

Pengaruh Kualitas Pelayanan, Promosi, dan Harga yang Diberikan PT Trans Satria Jaya terhadap Kepuasan Pelanggan Bus Trans Metro Dewata
type: item
description: 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.
creator: Hendriko Nengkoz
creator: I Wayan Joniarta
rights: Copyright (c) 2026 OPTIMAL Jurnal Ekonomi dan Manajemen https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2026-01-06
publication date: 2026-01-06
volume: 6
number: 1
starting page: 683
ending page: 695
doi: 10.55606/optimal.v6i1.9659

Strategi Adaptif dan Keberlanjutan Daya Saing UMKM: Tinjauan Sistematis atas Praktik Manajemen Strategis dan Pembelajaran Organisasi
type: item
description: Small and Medium Enterprises (SMEs) are widely recognized as critical drivers of economic growth and employment, particularly in developing countries. However, their capacity to sustain competitive advantage amid increasing market turbulence, digital disruption, and post-pandemic uncertainty remains a pressing concern in strategic management scholarship. Despite a growing body of literature on SME strategy and organizational learning, the integrative mechanism through which adaptive strategies translate into sustained competitive advantage—mediated by organizational learning—has not been systematically synthesized, especially in developing-country contexts. This study aims to: (1) identify dominant adaptive strategy patterns among SMEs, (2) examine the mediating role of organizational learning between adaptive strategy and competitive sustainability, and (3) identify contextual factors that moderate this relationship. Employing a Systematic Literature Review (SLR) guided by the PRISMA 2020 protocol, 62 peer-reviewed articles indexed in Scopus and Web of Science (2015–2026) were synthesized from an initial pool of 1,284 articles through rigorous multi-stage screening and quality appraisal. Findings reveal that operational flexibility (34%) and product or service innovation (27%) are the most prevalent adaptive strategies, consistent with the prospector and analyzer orientations. Organizational learning—particularly ambidextrous learning—emerges as the strongest mediating mechanism linking adaptive strategy to competitive sustainability. Five contextual moderators are identified: market turbulence, business ecosystem support, organizational size, entrepreneurial orientation, and digitalization intensity. The study contributes an integrative conceptual model with five empirically testable propositions, offering both theoretical advancement and actionable guidance for SME practitioners and policymakers in developing economies.
creator: Ari Djanuar Prasetyo
creator: Rina Ekawati
rights: Copyright (c) 2026 OPTIMAL Jurnal Ekonomi dan Manajemen https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2026-02-19
publication date: 2026-02-19
volume: 6
number: 1
starting page: 696
ending page: 711
doi: 10.55606/optimal.v6i1.10933