Jurnal Ilmu Manajemen Profitability
Profitability: Jurnal Ilmu Manajemen [p-ISSN 2714-6332| dan e-ISSN 2714-6324] yang diterbitkan oleh Program Studi manajemen Fakultas Ekonomi dan Bisnis Universitas Muhammadiyah Makassar, jurnal ini menerbitkan artikel hasil penelitian dibidang Ilmu Manajemen. Jurnal ini menerbitkan studi penelitian yang menggunakan berbagai metode dan pendekatan kualitatif dan / atau kuantitatif dibidang manajemen. Jurnal ini bertujuan untuk mengembangkan konsep, teori, perspektif, paradigma, dan metodologi dalam ruang lingkup manajemen yang terbit dua kali dalam setahun yaitu bulan Februari dan bulan Juli. Adapun ruang lingkup Profitability: Jurnal Ilmu Manajemen meliputi Manajemen Keuangan, Manajemen Sektor Bisnis dan UMKM, Manajemen Sumber Daya Manusia, Sistem Informasi Manajemen, Manajemen Perbankan, Manajemen Perusahaan, Manajemen Lingkungan dan Audit Manajemen serta ilmu terapan Bisnis
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<![CDATA[FACTORS AFFECTING THE RELIABILITY OF FINANCIAL REPORTING WAJO THE COUNTY LOCAL GOVERNMENT ]]>
<![CDATA[Dian Hajra]]>;
<![CDATA[Jamaluddin Majid]]>
<![CDATA[ Jurnal Ilmu Manajemen Profitability Vol 5, No 1 (2021): FEBRUARI 2021 ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Makassar ]]>
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DOI: 10.26618/profitability.v5i1.4854
<![CDATA[This study aims to see whether the quality of human resources, the application of accounting standards and information governance affects the financial reporting of local governments in Wajo Regency. The population of this study were all employees of the financial division of the SKPD in the scope of Wajo Regency, namely the Department of Public Works for Spatial Planning and Land, the Office of Health and the Office of Agriculture and Food Security. This type of research is quantitative research. Collecting data from filling out questionnaires. The data collected were processed using SPSS with multiple linear regression analysis to test the hypothesis. Based on the results of research, the government can ignore that the quality of human resources and the application of accounting standards have a positive effect on regional financial reporting. Meanwhile, the use of information technology has no effect on local government financial reporting. This may be due to the fact that the SKPD is lacking in maximizing the integrated computer system.]]>
<![CDATA[EFFECT OF SOLVENCY, PROFITABILITY AND LIQUIDITY ON COMPANY VALUE (Study of Property and Real Estate Companies Listed on the Indonesia Stock Exchange for the Period 2015-2018) ]]>
<![CDATA[Fajar Rakasiwi Syamsuddin]]>;
<![CDATA[Masdar Mas’ud]]>
<![CDATA[ Jurnal Ilmu Manajemen Profitability Vol 5, No 1 (2021): FEBRUARI 2021 ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Makassar ]]>
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DOI: 10.26618/profitability.v5i1.4859
<![CDATA[This study aims to determine the effect of Profitability, Liquidity and Solvency on the Company Value of the property and real estate sector listed on the Indonesia Stock Exchange in the 2015-2018 Period. This research is a type of comparative causal research. The population in this study are property and real estate sector companies listed on the Indonesia Stock Exchange in the 2015-2018 period, amounting to 22 companies. Based on the sampling technique with purposive sampling obtained a sample of 21 companies. Data collection techniques use the documentation of financial statements published on the official website of the Indonesia Stock Exchange, www.idx.co.id. The analysis technique used is multiple linear regression. The results of this study indicate that: (1) Solvency has a positive and significant effect on firm value, with a regression coefficient of 0.557 and a significance value of 0.001 0.05; (2) Profitability has a positive and significant effect on Company Value, with a regression coefficient of 0.207 and a significance of 0.002 0.05; (3) Liquidity has a positive and significant effect on Company Value, with a regression coefficient of 0.340 and a significance of 0,000 0.05; (4) Solvency, Profitability, and Liquidity affect the Value of the Company with a significance of 0,000 with an R2 of 43%]]>
<![CDATA[THE EFFECT OF INTELLECTUAL INTELLECTUAL AND SPIRITUAL INTELLIGENCE ON THE PERFORMANCE OF EMPLOYEES IN THE CAPITAL INVESTMENT SERVICE AND INTEGRATED SERVICES IN MAKASSAR CITY ]]>
<![CDATA[Muh Nur Rasyid]]>;
<![CDATA[Agussalim HR]]>;
<![CDATA[Arnawati Arnawati]]>
<![CDATA[ Jurnal Ilmu Manajemen Profitability Vol 5, No 1 (2021): FEBRUARI 2021 ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Makassar ]]>
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DOI: 10.26618/profitability.v5i1.4855
<![CDATA[This study aims to determine and analyze the Effects of Intellectual Intelligence and Spiritual Intelligence on the Performance of Employees of the Makassar City Investment and Integrated Service Office. Data analysis using multiple regression equations and the classic assumption test, one of the methods used to determine the number of samples is using the Slovin formula, the sample used was 50 employees. The research data was obtained from questionnaires, literature studies, and direct interviews with relevant parties according to the research objectives. From the results of multiple regression testing, data showing the variable Intellectual Intelligence and Spiritual Intelligence have a positive effect by looking at the F test value of 65.950, thus F arithmetic F table ( 0.05), For the t value of the intellectuality variable of 0.179 and the significance value of 0.112 0.05 so that the variable Intellectual Intelligence has a positive and insignificant effect, while the Spiritual Intelligence variable of 0,000 0.05 so the more positive and significant effect on employee performance is the Spiritual Intelligence variable]]>
<![CDATA[EFFECT OF SHARE SALES VOLUME AND INTEREST RATE ON STOCK RETURN IN PT. INDOCEMENT TUNGGAL PRAKARSA TBK ]]>
<![CDATA[St. Asmirah]]>;
<![CDATA[Nafisah Nurulrahmatiah]]>
<![CDATA[ Jurnal Ilmu Manajemen Profitability Vol 5, No 1 (2021): FEBRUARI 2021 ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Makassar ]]>
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DOI: 10.26618/profitability.v5i1.4860
<![CDATA[The purpose of this study is to determine the effect of share sales volume and SBI interest rates on stock returns at PT Indocement Tunggal Prakarsa, Tbk. This study uses a quantitative approach because it uses data in the form of numbers. The type of data used is secondary data obtained from the official website The population in this study is data on sales volume, interest rates and stock returns for 30 years, from 1989-2019. using a sample for 15 years, namely from 2004-2018. The sampling method used was purposive sampling method. Methods of data collection using the method of documentation and study libraries. The data analysis tool used is multiple linear regression with the help of the SPSS version 21.0 program. The results of this study indicate that there is a partially significant effect between share sales volume and stock returns at PT Indocement Tunggal Initiative, Tbk. Tbk. The magnitude of the influence of share sales volume and interest rates on stock returns at PT Indocement Tunggal Initiative, Tbk is 200% and the remaining 79.9% is influenced by other factors not examined in this study.]]>
<![CDATA[STRATEGIES FOR INCREASING THE PERFORMANCE OF EMPLOYEES IN. BANK RAKYAT INDONESIA (PERSERO) TBK UNIT BULUMARIO PASANGKAYU CITY ]]>
<![CDATA[Muhammad Arfah]]>
<![CDATA[ Jurnal Ilmu Manajemen Profitability Vol 5, No 1 (2021): FEBRUARI 2021 ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Makassar ]]>
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DOI: 10.26618/profitability.v5i1.4856
<![CDATA[The background of this purchasing problem is taken from the presence od employees who are not in accordance with existing abilities or slills so that they do not work and are delayed in a job. The type of research used is descriptive qualitative in which the authors describe the results describe the results of observations and direct interviews with the head of the bullumary unit and employees at PT. Bank Rakyat Indonesia (Persero) Tbk Bulumario Unit Pasangkayu City. Wring the final project is the result of writing done in june to july 2020. Research as outlined in this thesis aims to determine the strategy for developing employee performance in PT. Bank Rakyat Indonesia (Persero) Tbk Bulumario Unit Pasangkayu City. The results showed that the strategy for developing employee performance at PT. Bank Rakyat Indonesia (Persero) Tbk. Bulumario Unit In Pasangkayu City consists of 1. Improving discipline 2.Conducting training 3.Career path 4.Providing benefits to amployee 5.Maintaining good relations between employees.]]>
<![CDATA[THE EFFECT OF BUDGET PARTICIPATION, TOTAL QUALITY MANAGEMENT, AND ENVIRONMENTAL UNCERTAINTY ON MANAGERIAL PERFORMANCE KI IN PT. TONASA LINES SHIPPING IN PANKEP DISTRICT ]]>
<![CDATA[Muh. Zulfadli]]>;
<![CDATA[Hajering Hajering]]>;
<![CDATA[Amiruddin Amiruddin]]>
<![CDATA[ Jurnal Ilmu Manajemen Profitability Vol 5, No 1 (2021): FEBRUARI 2021 ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Makassar ]]>
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DOI: 10.26618/profitability.v5i1.4861
<![CDATA[In this study the author has the objective to determine the effect of budget participation, total quality management and environmental uncertainty on managerial performance on PT Pelayaran Tonasa Lines in Pangkep Regency. The hypothesis of this study is: Suspected of budget participation, total quality management and environmental uncertainty have a significant impact on the performance of managerial on PT Pelayaran Tonasa Lines in Pangkep Regency. The data required in this study is primary data in the form of respondents’ assessment of participation, total quality management, environmental uncertainty and performance of managerial. Data collection methods used in this study is the questionnaire as well as a literature review on the books related to the subject matter covered. Data analysis techniques used by Multiple Linear Regression Test, t test, F test, Coefficient of Determination Test. The results of this study indicate: (1) budget participation a positively and significantly effect on the managerial performance; (2) total quality management a positively and not significantly effect on the managerial performance; and (3) environmental uncertainty a positively and significantly effect on the managerial performance]]>
<![CDATA[PROCEDURE FOR GRANTING MICRO CREDIT (CREATION) AT PT PEGADAIAN (PERSERO) PELITA MAKASSAR BRANCH ]]>
<![CDATA[Imran Tahalua]]>
<![CDATA[ Jurnal Ilmu Manajemen Profitability Vol 5, No 1 (2021): FEBRUARI 2021 ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Makassar ]]>
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DOI: 10.26618/profitability.v5i1.4852
<![CDATA[The objectivies of the research were to find out kind evaluate the procedure of providing Micro Credit program (KREASI) at PT Pegadaian (Persero) Branch Pelita Makassar. The research was analysed descriptive qualitatively, the data were collected through observations and interviewing. This research was conducted in April to May 2020. The result of the research showed that the procedure of providing Micro Credit program (KREASI) at PT Pegadaian (Persero) Branch Pelita Makassar has been conducted well, starting with the introduction and approach of potential borrowers, the application stage for micro credit, identifying data. After identifying the data by the credit department, it can be deemed done or denied. The borrower then interviewing and the credit department reviewed the debtor directly. Afterwords, the credit department of analysis then analyzing the borrower’s credit to be given. If it is approved, the loan agreement (SPK) will be issued by the credit department and then make a credit agreement. If it is not approved, the credit department will issue a denial letter and return it to a customer.]]>
<![CDATA[EFFECT OF FINANCIAL PERFORMANCE ON COMPANY VALUE AT PT. GUDANG GARAM Tbk ]]>
<![CDATA[nurmi yanti]]>;
<![CDATA[Nafisah Nurulrahmatiah]]>
<![CDATA[ Jurnal Ilmu Manajemen Profitability Vol 5, No 1 (2021): FEBRUARI 2021 ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Makassar ]]>
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DOI: 10.26618/profitability.v5i1.4857
<![CDATA[This study was conducted to determine the effect of financial performance as measured by liquidity and solvency ratios on firm value at PT. Gudang Garam tbk in the period 2012-2018. The data used in this study are the financial statements of PT. Gudang Garam tbk from 2012-2018. The population used in this study is financial statement data for 29 years, from 1990 to 2018 with the sample used in the form of balance sheet and profit and loss statements for 7 years from 2012 to 2018. The sampling technique uses purposive sampling with data criteria in the latest publications and data. The method of analysis in this research is the method of associative statistical analysis. The data collection technique used literature study and documentation methods while the data analysis used was multiple linear regression, classical assumption test, correlation coefficient, multiple determination coefficient and hypothesis test (2-party t test) using the SPSS software program. From this study it can be concluded that the liquidity ratio has no significant effect on firm value, while the solvency ratio has no and significant effect on firm value. And simultaneous research (f test) shows that there is a significant influence between the liquidity and solvency ratios on firm value]]>
<![CDATA[PERFORMANCE ANALYSIS USING BALANCE SCORECARD IN PT TELKOMSEL ]]>
<![CDATA[Andi Muhammad Sahrul]]>;
<![CDATA[Jeni Kamase]]>;
<![CDATA[Tenriwaru Tenriwaru]]>
<![CDATA[ Jurnal Ilmu Manajemen Profitability Vol 5, No 1 (2021): FEBRUARI 2021 ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Makassar ]]>
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DOI: 10.26618/profitability.v5i1.4853
<![CDATA[This study aims to measure the performance of PT Telkomsel using the balance scorecard approach from a financial and non-financial perspective; customer perspective, internal business process perspective and, growth and learning perspective. This research is a descriptive study using a mixed method approach, namely a combination of qualitative and quantitative research combined with an explonatory design research model, the data sources of this study are primary data in the form of interviews with informants and questionnaires, and secondary data from literature, financial reports, as well as supporting data related to this research. The results showed a decrease in several financial posts due to changes in government regulations and price competition among telecommunications service providers. From the customer perspective, price product has become a complaint of several customers. From the perspective of internal business processes, it shows the fluctuating value of ARPU and operational costs due to these changes. Continuous training has become a complaint of some employees from a growth and learning perspective, but in general PT Telkomsel's performance with the balance scorecard as a performance measurement tool is already very good.]]>
<![CDATA[ANALYSIS OF CONCEPT, IMPLEMENTATION AND IMPACT ON TRAINING NEEDS ASSESSMENT FOR APPARENTS IN PATTONDON VILLAGE, MAIWA DISTRICT, ENREKANG REGENCY ]]>
<![CDATA[nasrullah nasrullah]]>;
<![CDATA[Muchran Muchran]]>
<![CDATA[ Jurnal Ilmu Manajemen Profitability Vol 5, No 1 (2021): FEBRUARI 2021 ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Makassar ]]>
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DOI: 10.26618/profitability.v5i1.4858
<![CDATA[This study aims to find out how the concepts of Training Neds Assessment (TNA), how to implement Training Needs Assessment (TNA), and the impact of Training Needs Assessment (TNA) in developing the quality of officials in Pattondon Salu Village, Maiwa District, Enrekamg Regency. The sample in this study were 11 informants and the technique used was qualitative analysis conducted at the time of data collection and after data collection was completed. The data analysis activity of this research was carried out interactively and took place continuously to complete through several steps in a systematic manner, namely data collection, data reduction, data display. The results showed that the application of the Training Needs Assessment concept that could properly improve the work ability of Pattondon Salu village officials and the Implementation of Training Needs Assessment in Pattondon Salu village had a positive impact on the ability of village officials to work so that the performance of village officials was better than before training]]>
