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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 308 Documents
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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.
Talent Management and Employee Ambidexterity as the Key Success in the Industrial Revolution 4.0: an Empirical Study at Universitas Terbuka Dina Noval Madurani; Rini Dwiyani Hadiwidjaja
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.
Analysis of the Influence of NPL and DER on ROA at PT Artha Graha International Bank Tbk Indah Putri Sari; M. Rimawan; Puji Muniarty
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.
The Role of Motivation, Discipline, and Work Environment in Shaping Employee Job Satisfaction: A Case Study of PDAM Bantul Regency Muhammad Adam Dafazario
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 PKHs’ Implementation in Enhancing the Welfare Floating Houses in Makassar City Syarifah Rafikah; Nika Nurdiana
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.
The Impact of Service Quality and Pricing on Customer Satisfaction: An Analysis of Pelni Ships at Makassar Port Ismail Rasulong; Rifaldi Rifaldi; Muhammad Yusuf
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.v9i1.17352

Abstract

Understanding the factors that influence customer satisfaction is crucial for transportation companies to enhance their services and retain customers. This study aims to examine the impact of service quality and price on customer satisfaction, utilizing a sample of 239 passengers of Pelni ships at Makassar Port. Utilizing multiple linear regression analysis, data were collected and analyzed to determine the relationship between these variables. The findings indicate that neither service quality nor price significantly affects customer satisfaction at the 5% significance level. The unstandardized coefficients are 0.035 for service quality and 0.301 for Price, with significance values of 0.242 and 0.182, respectively. The model explains 31.2% of the variation in customer satisfaction (R Square = 0.312), with an Adjusted R Square of 0.306. However, 68.8% of the variation is attributed to other factors not included in this study. The study's limitations include the exclusion of other potential influencing factors and a moderate sample size. Future research should explore additional variables, such as perceived value and customer loyalty, using larger samples and more comprehensive methods. Companies should continue enhancing service quality and reviewing pricing strategies to boost customer satisfaction and loyalty.
The Effect of Servant Leadership, Job Satisfaction, and Physical Work Environment on Job Performance Hamid, Hilmi; Kurniawan, Ignatius Soni; Yulianto, Eko
Jurnal Ilmu Manajemen Profitability Vol. 9 No. 2 (2025): AGUSTUS 2025
Publisher : Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/whxskx27

Abstract

The quality of healthcare services is highly dependent on the performance of nurses, which in turn is influenced by leadership style, job satisfaction, and the physical work environment. Although previous studies have examined these factors, limited research has focused on the combined effects of servant leadership, job satisfaction, and work environment within Indonesian hospital settings. This study aims to analyze the influence of these variables on job performance, with a particular emphasis on permanent nurses at RSU PKU Muhammadiyah Bantul. A quantitative approach was employed by distributing structured questionnaires to 64 respondents selected through accidental sampling from a total population of 176 nurses. The collected data were analyzed using multiple linear regression to test the relationships among the variables. The results reveal that servant leadership and the physical work environment exert positive but statistically insignificant effects on job performance. In contrast, job satisfaction demonstrates a significant and dominant effect, highlighting its essential role in enhancing the overall performance of nurses. These findings indicate that improvements in job satisfaction can generate stronger outcomes in terms of productivity, commitment, and service quality compared to leadership style and work environment factors. Theoretically, this study contributes to the literature on organizational behavior in healthcare by clarifying the relative importance of satisfaction in performance improvement. Practically, it provides actionable insights for hospital administrators to prioritize strategies that foster job satisfaction as a key driver of sustainable workforce performance.

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