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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 308 Documents
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The Effect Of Training Needs On Human Resources Development In Public Works Offices (PU) Jeneponto District M. Yusuf Alfian Rendra Anggoro KR; Naidah Naidah; Samsul Rizal; Serry Adelia; Kardina Kardina
Jurnal Ilmu Manajemen Profitability Vol 7, No 1 (2023): FEBRUARI 2023
Publisher : Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/profitability.v7i1.10254

Abstract

This study aims to determine the extent of the influence of training needs on human resource development at the Jeneponto Regency Public Works Office. This type of research used a quantitative approach. The processed data is the result of respondents from the employees of the Jeneponto Regency Public Works Office (PU) as many as 30 respondents. The data analysis method used in this study uses simple linear regression, namely the approach method for modeling the relationship between one dependent variable and one independent variable using SPSS v 18. Based on the data analysis that has been done, the simple regression equation model is obtained Y= 4.858 + 0,807 which means that the influence of the X variable has a positive effect on the development of Human Resources and from the results of the t test analysis, a significant value of 0,01 (6.772 t table 2.048) dan koefisien regresi bernilai positif sebesar 0,788.
The Influence of Level of Understanding, Perception and Tax Fairness of Micro, Small and Medium Enterprises (UMKM) on Tax Obligations Sri Ayem; Richi Hartina Sari
Jurnal Ilmu Manajemen Profitability Vol 7, No 1 (2023): FEBRUARI 2023
Publisher : Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/profitability.v7i1.10258

Abstract

This study was conducted to prove that a good level of understanding occurs because of the perception and fairness of taxes and tax obligations to do so. The main reason for MSME members in understanding the perception of tax justice is in good MSME tax obligations. Thus, we will analyze tax liability as a variable that is influenced by the variables that influence it, namely the level of understanding, as well as an additional variable, namely the perception and fairness of taxes for Micro, Small and Medium Enterprises (MSMEs). The population is the Yogyakarta MSME business actors. The sampling method is using convenience sampling. The total respondents are 46 respondents. Methods of data collection using a questionnaire via google form. The results showed that the level of understanding had a positive effect on tax obligations. Micro, Small and Medium Enterprises (MSMEs) tax perceptions and fairness have a positive effect on tax obligations. The level of understanding has a positive effect on tax obligations through tax perceptions and fairness of Micro, Small and Medium Enterprises (MSMEs). The implication of this research proves that the level of understanding of taxation is one element that plays an important role in the growth of organizational performance in MSMEs in Yogyakarta
Comparisonal Analysis Of Gross Profit And Net Profit At PT. Charoen Pokphand Indonesia, Tbk And PT. Japfa Comfeed Indonesia, Tbk Nurfaujiah Nurfaujiah; Aliah Pratiwi
Jurnal Ilmu Manajemen Profitability Vol 7, No 1 (2023): FEBRUARI 2023
Publisher : Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/profitability.v7i1.10238

Abstract

This study aims to analyze the presence or absence of differences in Gross Profit  and Net Profit between PT. Charoen pokphand Indonesia, Tbk and PT. Japfa Comfeed Indonesia, Tbk. This type of research used in this study is a comparative study (comparison). Comparative research is used to determine the comparison of  Gross Profit  dan Net Profit between PT. Charoen pokphand Indonesia, Tbk (X1) and PT. Japfa Comfeed Indonesia, Tbk (X2). The variables in this study are Gross Profit dan Net Profit. The sampling method used is the purposive sampling method, which is to take the sample determined earlier based on the aims and objectives of the study and the sample in this study is the financial statements on PT. Charoen pokphand Indonesia, Tbk and PT. Japfa Comfeed Indonesia, Tbk for 6 years starting from 2016  to 2021. Analysis The data used is t-test Two Independent samples. The analysis shows that there is no difference in Gross Profit between PT. Charoen pokphand Indonesia, Tbk and PT. Japfa Comfeed Indonesia, Tbk, the results of data interpretation can be compared  and . If  ≤ , then H0 is accepted and Ha is rejected. So {(1,323) ≤ (2,228)}, then H0 is accepted and Ha is rejected. The analysis shows that there is a  difference in Net Profit between PT. Charoen pokphand Indonesia, Tbk and PT. Japfa Comfeed Indonesia, Tbk, the results of data interpretation can be compared  and . If  , then Ha is accepted and H0 is rejected. So {(2,967) (2,228)}, then Ha  is accepted and H0 is rejected.
The Influence of Transformational Leadership, Work Environment and Compensation on Employee Job Satisfaction at Bento Kopi Yogyakarta Hakam Fauzi; Prayekti Prayekti; Landri Landri
Jurnal Ilmu Manajemen Profitability Vol 7, No 1 (2023): FEBRUARI 2023
Publisher : Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/profitability.v7i1.10255

Abstract

This study aims to determine whether there is a partial and simultaneous influence of transformational leadership, work environment, compensation, on employee job satisfaction at Bento Kopi Yogyakarta. The nature of this research iscausal associative research through quantitative approach research with a research population of 120 people, which are all employees of Bento Kopi Yogyakarta. The sampling technique of this study used probability sampling (simple random sampling) with the Slovin formula on the research population, namely Bento Kopi Yogyakrta employees, so that a sample of 86 employees was obtained as research respondents. Data collection techniques using questionnaires distributed to 92 respondents. The data analysis technique uses validity test, reliability test, descriptive statistics, classical assumption test, multiple linear regression test, hypothesis test and coefficient of determination. The results of this study indicate that transformational leadership has a positive and significant effect on employee job satisfaction. The work environment has no partial effect on employee job satisfaction. Compensation has a positive effect on employee job satisfaction. Transformational Leadership, Work Environment and Compensation have a simultaneous and significant positive effect on Job Satisfaction on employees at Bento Kopi Yogyakarta
The Influence of Learning Style and Motivation On Students' Learning Achievement in Entrepreneurship and Archives Science Courses in the Covid-19 Pandemic at Amik Lamappapoleonro Soppeng Amriadi Amriadi; Zul Fadly
Jurnal Ilmu Manajemen Profitability Vol 7, No 1 (2023): FEBRUARI 2023
Publisher : Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/profitability.v7i1.10259

Abstract

In this research process, the researcher applied a quantitative approach to the type of ex post facto (correlational) research. The examination system is carried out at the Amik Lamappapoleonro Soppeng campus. Samples or research participants are students III. Semester Computer Management Amik Lampapoleonro Soppeng Study Program 2019/2020 academic year, totaling 50 students, the variables used in this study were learning styles (X1), achievement motivation (X2) and student performance in semester III of the Study Program Entrepreneurship and Archives course Management. Researchers used data collection techniques to measure a learning style variable and achievement motivation using a Likert Scale questionnaire measuring instrument and the documentation method was used to measure student achievement learning variables. In this study using data, namely descriptive analysis as a tool to measure the Mean, Median, Mode. The product and moment system uses a correlation analysis with a significant level of 5% as a measure for the hypothesis. From the results of testing that is influential. there is a significant and positive relationship (influence) in which student learning styles and student learning in Entrepreneurship and Archives courses with a contribution of 11.4 student learning styles. This means that the student style system in learning is very good will be directly proportional to student learning achievement. There is a significant and positive influence on student achievement motivation with learning achievement in the Informatics Management study program at the Amik Lamappapoleonro Soppeng campus in the Entrepreneurship and Archives course with a contribution of 14.2% to student achievement motivation, namely that if it is very good student achievement motivation so that learning achievement students would be great. In terms of research it has a significant influence between motivation and student achievement learning styles with student achievement learning in the Entrepreneurship and Archives course on the Amik Lamappapoleonro Soppeng campus with a linear regression equation
Emotional Intelligence and Student Interest to Follow Professional Accounting Education Teguh Erawati; Rina Iriyanti
Jurnal Ilmu Manajemen Profitability Vol 7, No 1 (2023): FEBRUARI 2023
Publisher : Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/profitability.v7i1.10239

Abstract

Emotional intelligence, attitude, quality motivation, career motivation, and economic motivation all play a role in accounting students' interest in taking the Accounting Profession Education (APE) program, according to this study (PPAk). This is a survey study using a causal comparative quantitative method. this type of study. Among the characteristics being studied are accounting students' interest in the Accounting Profession Education, as well as their emotional intelligence, attitude, and quality motivation (PPAk). At the Faculty of Economics, the University of Sarjanawiyata Tamansisw, students who have undergone auditing courses are included in the population. Convenience Sampling Method of Sampling. Questionnaires will be used to gather data for this project. With a 5% level of significance, multiple linear regression is utilized in the study.  The results in this study indicate that emotional intelligence, attitude, quality motivation, career motivation, and economic motivation partially have a positive and significant effect on the interest of accounting students to take the Accounting Profession Education (PPAk). Simultaneously emotional intelligence, attitude, quality motivation, career motivation, and economic motivation have a positive and significant effect on the interest of accounting students to take the Accounting Profession Education (PPAk).
The Effect of Compensation on Employee Work Effectiveness at the Bima Regency Tourism Office Ade Febryanti; Amirulmukminin Amirulmukminin
Jurnal Ilmu Manajemen Profitability Vol 7, No 1 (2023): FEBRUARI 2023
Publisher : Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/profitability.v7i1.8572

Abstract

This research is associative research. That is looking at the relationship between the effect of compensation on the work effectiveness of employees at the tourism office of Bima Regency. The number of samples in this study were 48 people who are civil servants in the scope of the Tourism Office of Bima Regency with the sampling technique used is purposive sampling. This technique is used with the consideration that only employees with civil servant status receive compensation. From the results of the data analysis on the questionnaire given, all the statements compiled are valid and also reliable. So from the analysis of the data on the respondents, it was obtained that = 3.754 ttable = 1.678 or seen from. p value (sig.) 0.000 = 0.05¸then compensation has a significant effect on work effectiveness (Ha is accepted). In addition, the relationship between the two variables is also in the range or strong category with a value of 0.79, while the flow rate is 50.3%.
Analysis of Factors Affecting Income and Order Levels of Online Motorcycle Taxis During the Pandemic Case Study of Grab And Gojek Online Ojek Drivers In palopo City Muh Ramli; Arianto Dangkeng; Hardianti Pertiwi; Rafika Fausiah
Jurnal Ilmu Manajemen Profitability Vol 7, No 1 (2023): FEBRUARI 2023
Publisher : Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/profitability.v7i1.10260

Abstract

Analysis of Factors Affecting Income and Order Levels of Online Motorcycle Taxis During the Pandemic Case Study of Grab And Gojek Online Ojek Drivers In palopo City. This study was conducted to determine the income and number of orders as well as factors that affect the orders and income of online motorcycle taxi drivers during a pandemic. From the results of the study, it shows that the pandemic affects the income of online motorcycle taxi drivers, but there are also drivers who do not experience a decrease in income, a factor that affects the income of online motorcycle taxi drivers, namely the lack of orders because the number of online motorcycle taxi bookers everyday cannot be ascertained, online motorcycle taxi drivers who do not experience changes in income are drivers who are diligent and have many working hours
Utilization of Digital E-Commerce Businesses for Micro, Small and Medium Enterprises (Umkm) in Sinjai Regency Makmur Makmur; Sulina Sulina
Jurnal Ilmu Manajemen Profitability Vol 7, No 1 (2023): FEBRUARI 2023
Publisher : Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/profitability.v7i1.10240

Abstract

This study aims to find out how the untilization of digital E-commerce Business for mircro, small and Medium Enterprises in Sinjai Regency. The type of research used is a qualitative method with a descriptive format, the data collection techniques used in this study include: observation, interviews, documemntation, data analysis techniques used are data collection, data reduction and concusion drawing. In the Utilization of Digital E-commerce Business For mircro, small and Medium Enterprises in Sinjai Regency by the office of Cooperatives for small micro Business and Manpower JL. Jendral Sudirman, Blangnipa, North Sinjai, Sinjai Regency. The author has studied the indicators that support the achievement of Digital E-commerce Business Utilization for micro, small and medium Enterprises among, others, namely the use of MSME product  E- commerce, the first of which will be wider (global) sales, reduce the use of infrastructure and reduce costs. From the result of research on the Utilization of Digital E-commerce Business for micro, small and medium Enterprises in Sinjai Regency, in terms of the use of E-commerce such as online marketing their products/sales. And provide a very significant effect in the sense that it generates a lot of profits for business owners so that the perpetrators of micro, small and medium Enterprises in Sinjai Regency will be more advanced and develop rapidly.
The Impact of Work Life Balance and Employee Engagement on Employee Performance with Job Satisfaction as an Intervening Variable (Case Study Of Employees of PT. Hagihara Westjava Industries) Andini Putri Kinanti; Novi Fitria Hermiati
Jurnal Ilmu Manajemen Profitability Vol 7, No 2 (2023): AGUSTUS 2023
Publisher : Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/profitability.v7i2.11063

Abstract

This Good performance is a step to achieve company goals and therefore must be planned properly. In this study, researchers will prove whether work life balance and employee engagement can affect an employee's performance on job satisfaction as an intervening variable. Quantitative method was used in this research. The population in this study are office staff employees of PT. Hagihara Westjava Industries numbered 100 people. Researchers used probability sampling technique with random sampling as the type of sample. The method used in this study is Structural Equation Modeling (SEM) Analysis by Lisrel software version 8.80. The gains in this study are that Work Life Balance has no significant impact on Employee Performance, Employee Engagement has no significant impact on Employee Performance, Work Life Balance has a significant positive impact on Job Satisfaction, Employee Engagement has no significant effect on Job Satisfaction, Job Satisfaction has a positive and significant impact on Employee Performance, Job Satisfaction can mediate the effect of Work Life Balance on Employee Performance, and Job Satisfaction is able to mediate the effect of Employee Engagement on Employee Performance. 

Page 16 of 31 | Total Record : 308

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