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Nur Sandi Marsuni
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Jurnal Ilmu Manajemen Profitability
Published by Universitas Muhammadiyah Makassar
ISSN : 27146332     EISSN : 27146324     DOI : -
Core Subject : Economy, Science,
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance
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
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 15 Documents
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Search results for , issue "Vol 9, No 1 (2025): FEBRUARY 2025" : 15 Documents clear
The Role of Environmental Responsibility and Community Support in Halal Tourism Development Cynthia Ayu Manggarani; Shine Pintor Siolemba Patiro
Jurnal Ilmu Manajemen Profitability Vol 9, No 1 (2025): FEBRUARY 2025
Publisher : Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/profitability.v9i1.16518

Abstract

This study investigates the role of environmental responsibility and community support in shaping perceptions of halal tourism through the Social-Ecological Systems (SES) Theory. Using Structural Equation Modeling (SEM) and a survey-based approach, data were collected from 300 respondents across three major halal tourism destinations in Indonesia: Lombok, Aceh, and West Sumatra. The findings reveal that community support significantly influences the perception of halal tourism, highlighting the importance of cultural alignment and local participation in tourism development. Additionally, environmental responsibility positively affects perceptions of halal tourism, suggesting that sustainable practices enhance the sector’s appeal. The study emphasizes that integrating ecological concerns with community engagement fosters a more inclusive and sustainable halal tourism model. These insights contribute to the growing discourse on sustainable tourism, offering practical implications for policymakers and industry stakeholders in designing effective halal tourism strategies. By aligning tourism development with environmental stewardship and local community interests, halal tourism can achieve long-term success while maintaining cultural and ecological sustainability.
Evaluation of Village Fund Utilization for Development in Akuni Village, Tinanggea, South Konawe Irwan Madamang; Juanda Nawawi; Suhardiman Syamsu; Ksatriawan Zaenuddin
Jurnal Ilmu Manajemen Profitability Vol 9, No 1 (2025): FEBRUARY 2025
Publisher : Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/profitability.v9i1.14831

Abstract

Village development plays a crucial role in enhancing community welfare in Indonesia, with the Village Fund serving as a key financial instrument under Law No. 6/2014. This study evaluates the effectiveness of Village Fund utilization in physical development projects in Akuni Village, South Konawe Regency, Southeast Sulawesi Province. Adopting a qualitative case study approach, data were collected through in-depth interviews with village officials and community representatives, as well as document analysis. The evaluation framework is based on six key indicators: effectiveness, efficiency, adequacy, equity, responsiveness, and accuracy. The findings indicate that while physical infrastructure development in Akuni Village has shown significant progress, challenges persist in fund allocation flexibility, budget adequacy, and bureaucratic constraints, leading to delays in some projects. Additionally, limited community participation in decision-making has affected the alignment of development priorities with local needs. To enhance the impact of the Village Fund, this study recommends strengthening transparency, optimizing budget planning, and fostering greater community engagement. These insights provide valuable guidance for policymakers and village administrators in designing more efficient and sustainable rural development strategies.
Strategic Budget Realization Analysis for Evaluating Financial Performance at the Liukang Kalmas Sub-district Office, Pangkep Regency Agusdiwana Suarni; Nasrullah Nasrullah; Miftahul Rahmah
Jurnal Ilmu Manajemen Profitability Vol 9, No 1 (2025): FEBRUARY 2025
Publisher : Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/profitability.v9i1.17351

Abstract

Study This aiming For know performance finance government area Office Sub-district Head Liukang Kalmas District . The Pangkep inrange year 2019-2023 via observation to ratio finance that is ratio efficiency and ratio effectiveness . Method analysis Which used that is analysis descriptive quantitative through observation to ratio finance ratio efficiency, and ratio effectiveness . Data collection techniques are with Field Research Technique ( Research) Field ) which is collection data with do observation And analysis to reporting realization Sub-district Office Budget (LRA) Liukang Kalmas , Pangkep Regency. Research results This show that percentage from performance Sub-district Office Finance Liukang Kalmas District . The Pangkep with ratio efficiency performance finance Sub-district Office Liukang Kalmas, Pangkep Regency is at a lower level efficient, where the level of efficiency obtained for 5 years in a row everything is at in the range of 90%-100%. And to ratio effectiveness Sub-district Office Performance Liukang Kalmas, Pangkep Regency Already including Good Where percentage its effectiveness still is at 100% and above every the year, so that interpreted that the percentage has been very effective.
Comparative Analysis of Bank Soundness Levels Using the RGEC Method at PT. Bank Muamalat and PT. Indonesian Sharia Bank Nurfadillah Nurfadillah; Andi Bahri S; Damirah Damirah; Syahriyah Semaun; Muliati Muliati
Jurnal Ilmu Manajemen Profitability Vol 9, No 1 (2025): FEBRUARY 2025
Publisher : Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/profitability.v9i1.17353

Abstract

Comparison between the health levels of Bank Muamalat , a national private bank, and Bank Syariah Indonesia, a state-owned enterprise, is based on their published 2022 annual financial statements. This study aims to assess the financial health of both banks and compare their health levels using the RGEC method (Risk Profile, Good Corporate Governance, Earnings, and Capital). The research employs a quantitative approach with a comparative field research type, focusing on financial health by analyzing financial performance in 2022 through the RGEC method. This study uses secondary data sourced from the 2022 annual reports of both banks, published by the Financial Services Authority (OJK). The findings indicate that Bank Muamalat performed well in liquidity and capital but needs improvement in profitability, particularly in return on assets. The composite rating for Bank Muamalat in 2022 was 68.57%, placing it in the PK-3 category, meaning it is 'Quite Healthy.' Bank Syariah Indonesia exhibited excellent performance in risk profile, capital, and operating margins. Its composite rating in 2022 was 74.28%, classifying it under the PK-2 category, meaning it is 'Healthy.' The different composite rankings suggest variations in financial health between the two banks. Future research is recommended to incorporate additional assessment factors and continue using the RGEC method to provide a more comprehensive evaluation of bank health.
The Determinants of Work Motivation on Enhancing Employee Productivity at PT. Happy Path in Makassar Muh Nur Rasyid; Edi Jusriadi; Andi Hakib; Muh Fuad Afrian
Jurnal Ilmu Manajemen Profitability Vol 9, No 1 (2025): FEBRUARY 2025
Publisher : Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/profitability.v9i1.17340

Abstract

This study empirically examines the impact of work motivation on employee productivity and assesses its implications for human resource management strategies at PT. Happy Path, Makassar. Employee productivity is a crucial determinant of organizational success, and motivation is widely recognized as a key driver of performance. This quantitative study collected primary data from 120 employees selected through stratified random sampling. Data were analyzed using multiple linear regression and t-tests to determine the statistical significance of the relationship. The findings indicate that work motivation has a significant positive effect on employee productivity (β = 0.45, R² = 0.38, p 0.05), explaining 38% of the variance in productivity levels. These results highlight the importance of motivation-enhancing strategies, such as performance-based incentives, career development programs, and a supportive work environment, in improving workforce efficiency. For PT. Happy Path, investing in well-structured motivational initiatives can be an effective approach to increasing employee performance and achieving organizational objectives. Future research should explore additional factors, including leadership style, job autonomy, and organizational culture, to gain a deeper understanding of the dynamics influencing employee productivity.
Analysis of the Role of Savings and Loan Cooperatives in the Development of Micro, Small, and Medium Enterprises in Jati Village Diki Rismawan; Dicki Kusmayadi
Jurnal Ilmu Manajemen Profitability Vol 9, No 1 (2025): FEBRUARY 2025
Publisher : Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/profitability.v9i1.15031

Abstract

Cooperatives play an important role in strengthening the economic foundation, especially for Micro, Small and Medium Enterprises (MSMEs). This is done through providing adequate liquidity to support lending activities to cooperative members who act as MSME actors. Given the importance of MSMEs in economic progress, the government needs to continue to encourage and develop this economy with full support. One important aspect is easy access to capital and marketing assistance. The role of financial institutions, especially banks, is very important in providing access to credit to MSME players, which have great potential in the economy. Because with easy access to capital loans, MSME players can develop the quality of their business. This type of research is descriptive qualitative with data collection techniques, namely interviews, observation, and documentation, with informants as many as 6 MSME actors using a purposive sampling formula from a total of 62 MSME actors. The results of this study indicate that capital is an important element in running a business. With sufficient or large capital, entrepreneurs can develop their business more widely. The existence of capital assistance from cooperatives has a good impact because with this, MSMEs are able to increase the development of MSMEs in the teak village area. The results obtained, there are 90% of MSMEs experiencing an increase in terms of business scope and turnover obtained.
Examining the Impact of Economic Policy on the Lives of People with Disabilities in Indonesia (Study in Klantingsari Village) Dicky Putra Surya Pradana; David Maulana; Rayhan Ahmad Alfarizki; Arrafi Rahmad Auliansyah; Andri Maulana
Jurnal Ilmu Manajemen Profitability Vol 9, No 1 (2025): FEBRUARY 2025
Publisher : Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/profitability.v9i1.16325

Abstract

This study compares the financial health of Bank Muamalat, a national private Islamic bank, and Bank Syariah Indonesia (BSI), a state-owned Islamic bank, based on their 2022 annual financial statements. The analysis applies the RGEC method (Risk Profile, Good Corporate Governance, Earnings, and Capital) to assess their financial performance. Using a quantitative comparative approach, the study evaluates key financial indicators from secondary data sourced from the Financial Services Authority (OJK). The findings reveal that Bank Muamalat demonstrated strong liquidity and capital adequacy but faced challenges in profitability, particularly in return on assets (ROA). In contrast, Bank Syariah Indonesia exhibited superior risk management and operational efficiency, leading to a higher composite score. In 2022, Bank Muamalat received a composite rating of 68.57% (PK-3, "Quite Healthy"), while Bank Syariah Indonesia obtained a higher rating of 74.28% (PK-2, "Healthy"). These differences indicate variations in their financial health and strategic positioning within the Islamic banking sector. The study highlights the need for profitability enhancement at Bank Muamalat and sustained risk management improvements at Bank Syariah Indonesia. Future research should incorporate macroeconomic factors such as inflation and regulatory changes and expand the comparison to other Islamic banks in Southeast Asia to gain a broader industry perspective.
Application of Business Ethics in Relation to Buyer Trust from a Sharia Perspective in Sape District Syahrul Rizal; Idris Parakkasi; Abdul Wahab
Jurnal Ilmu Manajemen Profitability Vol 9, No 1 (2025): FEBRUARY 2025
Publisher : Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/profitability.v9i1.17320

Abstract

This study examines the application of Islamic business ethics and its impact on buyer trust in modern and traditional markets in Sape District, Bima Regency, West Nusa Tenggara. It aims to understand how business actors perceive and implement ethical principles in their transactions. Using qualitative field research with descriptive analysis, the study employs normative theological, sociological, and phenomenological approaches. Data sources include primary data from observations and interviews, as well as secondary data from literature. Findings show that most business actors in both modern and traditional markets have a general understanding of business ethics and apply them to some extent. Many traders indirectly practice ethical behavior in transactions. However, the full implementation of Islamic business ethics—honesty, justice, trustworthiness, and tolerance—remains inconsistent. Many business actors still prioritize profit over ethical considerations, focusing on financial gain rather than the spiritual value or blessings of fair business practices. This gap highlights the need for greater awareness and education on sharia business ethics. Strengthening ethical training programs and regulatory frameworks can encourage business actors to integrate these principles more consistently, fostering a trustworthy and sustainable market environment.
Implementation of Good Corporate Governance towards Productive Zakat Distribution at BAZNAS Kab. Majene (Sharia Economic Review) Irmawati Irmawati; Darmawati Darmawati; Syahriyah Semaun; Muliati Muliati; Damirah Damirah
Jurnal Ilmu Manajemen Profitability Vol 9, No 1 (2025): FEBRUARY 2025
Publisher : Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/profitability.v9i1.15371

Abstract

This research analyzes the implementation of Good Corporate Governance towards the distribution of productive zakat in BAZNAS Kab. Majene (Sharia Economic Review). The aim of this research is to determine the productive zakat distribution system, the implementation of Good Corporate Governance and an overview of sharia economics at BAZNAS Kab. Majene. The research method used is a qualitative method. The research results show that (1). Management of productive zakat funds goes through the stages of planning, implementation, control (evaluation), reporting and accountability. Collecting productive zakat funds at BAZNAS BAZNAS Majene Regency is through socialization, forming zakat collection or payments that do not yet use application features to facilitate transactions between Muzakki and zakat Amil so that zakat Amil still use a manual system. (2). BAZNAS Kab. Manjene has implemented the principles of good corporate governance in the distribution of zakat funds. BAZNAS District. Manjene routinely provides open financial reports to the muzakki, divides the organizational structure and assigns tasks according to areas of expertise, zakat distribution is in accordance with the institutions responsible for the muzakki and the needs of the mustahik. (3). Distribution of productive zakat at BAZNAS Kab. In carrying out its duties, Manjene has implemented GCG, carried out its duties honestly, responsibly, disciplined and sincere, these characteristics are a description of the characteristics of tabligh, trust, fatonah and siddiq. The distribution of professional zakat is not fully in accordance with the Qur'an because it is mostly distributed to the poo.
Islamic Economic Ethics in Customer Complaint Handling: Enhancing Customer Satisfaction at BSI Habibi Habibi; Rika Dwi Ayu Parmitasari; Nasrullah Bin Sapa
Jurnal Ilmu Manajemen Profitability Vol 9, No 1 (2025): FEBRUARY 2025
Publisher : Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/profitability.v9i1.16825

Abstract

This study aims to explore the strategic implementation of customer complaint handling at BSI KCP Veteran Makassar in maintaining customer satisfaction and to analyze the application of ethics from the perspective of Islamic economic ethics. The research employs a qualitative approach with a case study method, involving six informants: one manager from BSI KCP Veteran Makassar, three BSI employees, and two BSI customers. Data collection was conducted through observations, interviews, and documentation analysis. The findings reveal that BSI KCP Veteran Makassar has implemented a structured approach to handling customer complaints to ensure customer satisfaction. This is achieved through three key strategies: a continuous improvement strategy, an excellent service strategy, and an effective and efficient complaint handling strategy. These strategies are designed to address customer grievances promptly while enhancing overall service quality. Furthermore, the bank integrates ethical principles in handling complaints, aligning with Islamic economic ethics. The ethics applied include honesty, fairness, responsibility, and professionalism, which reflect the core values of tabligh, amanah, fatonah, and siddiq in Islamic business practices. By upholding these ethical principles, BSI KCP Veteran Makassar ensures that customer concerns are resolved transparently and equitably. Ultimately, the implementation of these strategic and ethical approaches not only resolves customer complaints effectively but also fosters customer trust and loyalty. Maintaining high service standards and adhering to Islamic ethical values strengthen the bank's reputation and contribute to long-term customer retention and satisfaction.

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