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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
Evaluation of Village Fund Utilization for Development in Akuni Village, Tinanggea, South Konawe Madamang, Irwan; Nawawi, Juanda; Syamsu, Suhardiman; Zaenuddin, Ksatriawan
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.
Analysis of the Role of Savings and Loan Cooperatives in the Development of Micro, Small, and Medium Enterprises in Jati Village Rismawan, Diki; Kusmayadi, Dicki
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.
Implementation of Good Corporate Governance towards Productive Zakat Distribution at BAZNAS Kab. Majene (Sharia Economic Review) Irmawati, Irmawati; Darmawati, Darmawati; Semaun, Syahriyah; 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.
Analysis of the Influence of NPL and DER on ROA at PT Artha Graha International Bank Tbk Sari, Indah Putri; Rimawan, M.; Muniarty, Puji
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.v9i1.15372

Abstract

This study aims to analyze the effect of Non-Performing Loans (NPL) and Debt to Equity Ratio (DER) on Return on Assets (ROA) at PT. Bank Artha Graha Internasional, Tbk. The research employs an associative approach using quantitative data from the bank's financial statements over a ten-year period from 2013 to 2022. The dataset includes total non-performing loans, total credit, total debt, total equity, net profit, and total assets. The research population spans 32 years, while the sample consists of 10 years selected through a purposive sampling technique. The study utilizes secondary data collected through documentation and literature review. Data analysis includes classical assumption tests, multiple linear regression analysis, correlation coefficients, determination tests, t-tests, and F-tests, conducted using SPSS version 24. These statistical methods are applied to examine the relationship between NPL, DER, and ROA and to determine the significance of their impact. The findings indicate that NPL and DER do not have a significant effect on ROA, either partially or simultaneously, at PT. Bank Artha Graha Internasional, Tbk. Although the relationship between these variables is of moderate strength, it suggests that other financial or external factors may play a more influential role in determining the bank’s profitability. These results highlight the need for further research to explore additional determinants of financial performance in the banking sector, considering aspects such as operational efficiency, risk management, and macroeconomic conditions that may influence profitability.
Examining the Impact of Economic Policy on the Lives of People with Disabilities in Indonesia (Study in Klantingsari Village) Pradana, Dicky Putra Surya; Maulana, David; Alfarizki, Rayhan Ahmad; Auliansyah, Arrafi Rahmad; Maulana, Andri
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.
The Role of Motivation, Discipline, and Work Environment in Shaping Employee Job Satisfaction: A Case Study of PDAM Bantul Regency Dafazario, Muhammad Adam
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.v9i1.16402

Abstract

This study aims to examine the influence of motivation, work discipline, and work environment on the job satisfaction of employees at the Bantul Regency Regional Drinking Water Company (PDAM). The research focuses on understanding how these three factors contribute to employee satisfaction and overall workplace morale. The sample used in this study consisted of all 60 employees working at PDAM Bantul Regency. Data was collected through questionnaire distribution, ensuring comprehensive input from all participants. The collected data was then processed using the Statistical Package for the Social Sciences (SPSS) software, applying multiple linear regression analysis. The hypothesis testing was conducted at a significance level of 5% to determine the statistical relevance of each variable’s impact on job satisfaction. The results of the study indicate that motivation has a positive and significant effect on employee job satisfaction. This suggests that employees who feel motivated are more likely to experience higher job satisfaction. Similarly, work discipline also has a positive and significant effect, indicating that adherence to rules, punctuality, and consistency in work performance contribute to employees' overall job satisfaction. However, the work environment variable did not have a positive and significant effect, implying that factors such as workplace conditions, facilities, or organizational atmosphere did not significantly influence employee job satisfaction. Furthermore, the study found that motivation, work discipline, and work environment collectively have a simultaneous effect on employee job satisfaction at PDAM Bantul Regency. These findings highlight the importance of fostering motivation and discipline in improving job satisfaction, while other environmental factors may require further analysis to determine their role in employee well-being.
The Role of Environmental Responsibility and Community Support in Halal Tourism Development Manggarani, Cynthia Ayu; Patiro, Shine Pintor Siolemba
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.
Talent Management and Employee Ambidexterity as the Key Success in the Industrial Revolution 4.0: an Empirical Study at Universitas Terbuka Madurani, Dina Noval; Hadiwidjaja, Rini Dwiyani
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.v9i1.16530

Abstract

This study examines the impact of talent management on employee performance and employee ambidexterity at Universitas Terbuka. The research involved 164 respondents, consisting of lecturers and educational staff. The sample profile indicates that the majority of respondents are aged between 26 and 35, with 54% being female. Educational background data reveal that 69% hold a master’s degree, while 5% have a doctoral degree. The study employed Partial Least Squares Structural Equation Modeling (PLS-SEM) to assess the validity, reliability, and structural relationships among variables. Convergent validity was evaluated using outer loading values and Average Variance Extracted (AVE), confirming that the indicators of talent management, employee ambidexterity, and employee performance meet the validity requirements. Discriminant validity was tested using the Fornell-Larcker criterion, ensuring that each construct is distinct from others. Reliability tests, measured through composite reliability and Cronbach’s Alpha, demonstrate that all constructs exhibit high internal consistency. The structural model analysis, including F-square, R-square, and adjusted R-square, shows that talent management significantly influences employee ambidexterity (R² = 0.622) and moderately affects employee performance (R² = 0.355). Path analysis using bootstrapping confirms the direct and indirect effects of talent management on employee ambidexterity and performance, highlighting the importance of talent management in enhancing workforce capabilities. This research provides valuable insights into human resource strategies within higher education institutions, emphasizing the role of effective talent management in improving employee adaptability and overall performance. Future studies should explore additional mediating factors to further understand the dynamics between talent management and organizational outcomes.
The PKHs’ Implementation in Enhancing the Welfare Floating Houses in Makassar City Rafikah, Syarifah; Nurdiana, Nika
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.v9i1.16705

Abstract

One of the government’s policies to address poverty is the Program Keluarga Harapan (PKH). The program aims to improve the socioeconomic, educational, and health conditions of poor communities. This study employed a descriptive qualitative research method, with data collected through observation and in-depth interviews. The findings indicate that the implementation of PKH in the Floating House community of the Fishermen Village in Tallo Subdistrict, Tallo District, Makassar City, has received support from various stakeholders, particularly the Tallo Subdistrict government. The recipients have shown considerable enthusiasm for the program. However, this research is urgent to evaluate the actual impact of PKH on improving the welfare of coastal communities with limited economic opportunities, education, and healthcare access. While the program has gained positive responses, challenges remain in ensuring its sustainability and effectiveness in breaking the cycle of poverty. Therefore, this study is essential to identify existing obstacles in program implementation and offer recommendations for enhancing its effectiveness. The findings are expected to contribute to policy development, ensuring that PKH and similar social assistance programs are better targeted and more impactful in reducing poverty, particularly among vulnerable fishing communities.
Islamic Economic Ethics in Customer Complaint Handling: Enhancing Customer Satisfaction at BSI Habibi, Habibi; Parmitasari, Rika Dwi Ayu; Sapa, Nasrullah Bin
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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