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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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Organizational Citizenship Behavior: The Role of Job Fit, Job satisfaction, and Transformational leadership Nikmah, Ulfatun; Kurniawan, Ignatius Soni; Kusuma, Nala Tri
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/he77ya65

Abstract

This study investigates the influence of person–job fit, job satisfaction, and transformational leadership on organizational citizenship behavior (OCB) among employees of the Cultural Service of the Yogyakarta Special Region. OCB represents discretionary employee behavior that enhances organizational functioning but is not explicitly required in formal job descriptions. A quantitative research design was employed, using a census method to collect data from 100 employees through structured questionnaires. The research instruments were adapted from validated scales, and the data were analyzed using multiple linear regression with SPSS version 23. The findings reveal that person–job fit exerts a significant positive effect on OCB, indicating that alignment between employees’ competencies and job demands encourages greater voluntary contributions. Job satisfaction also demonstrates a significant influence, suggesting that satisfied employees are more likely to engage in behaviors that support organizational effectiveness. Moreover, transformational leadership is found to have a strong positive effect on OCB, underscoring the role of inspirational and visionary leadership in motivating employees to perform beyond formal requirements. Collectively, the three predictors explain 94.5% of the variance in OCB, reflecting their substantial contribution to discretionary work behaviors. These results highlight the importance of enhancing job–person alignment, fostering job satisfaction, and strengthening transformational leadership to cultivate OCB in public sector organizations. The study contributes to the literature on organizational behavior and offers practical implications for improving employee performance through human resource management strategies.
The Role of Zakat in the Islamic Economy: A Case Study on Zakat Literacy in Parepare, Indonesia Alifkah, Ayu; Hannani, Hannani; Damirah, Damirah; Semaun, Syahriyah; Bahri, Andi
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: 10.26618/9jdt6f62

Abstract

Zakat is not only an act of worship to Allah but also a vital instrument for enhancing social welfare when managed effectively. In Ajatappareng, the potential for zakat is substantial; however, actual collections have yet to meet targeted levels. This shortfall is largely attributed to limited understanding and awareness among potential payers. This study aims to examine the collaborative governance process in zakat management by BAZNAS Ajatappareng. The research adopts the collaborative process framework of Ansell and Gash, which includes four dimensions: initial conditions, leadership, institutional design, and collaborative process. A qualitative phenomenological approach was employed, with data collected through observation, interviews, and supporting documents. Informants were selected via purposive sampling, and data analysis followed three stages: reduction, presentation, and conclusion drawing. Findings indicate that while BAZNAS Ajatappareng has engaged in collaborative efforts with multiple stakeholders, certain aspects particularly human resource capacity and impact assessment remain suboptimal. The study recommends adopting best practices from other BAZNAS branches with proven success in zakat collection to strengthen future collaborative strategies.
Analysis of BAI' Muzayadah in the Auction of Collateral Items at the State Property and Auction Services Office (KPKNL) Imamah, Ayu Nur; Semaun, Syahriyah; Muliati, Muliati; Islamulhaq, Islamulhaq; Bahri, Andi
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/qm3hmb84

Abstract

This study analyzes Bai’ Muzayadah in the auction of collateral assets at KPKNL Parepare. The objective of this research is to examine the implementation of collateral asset auctions at KPKNL Parepare based on the principles of Bai’ Muzayadah in Islamic economics and the collateral asset auction system from the perspective of Islamic economic law.  The research employs a descriptive qualitative method, categorized as field research. Data sources include primary data obtained through direct interviews at KPKNL Parepare and secondary data such as books, journals, and articles relevant to the topic. Data analysis techniques involve data collection, data reduction, data presentation, and conclusion drawing. The validity of the data is tested using source triangulation, technique triangulation, and time triangulation. The findings indicate that (1) the implementation of collateral asset auctions at KPKNL Parepare, from the perspective of Islamic economics, utilizes internet-based methods (e-auction) through open bidding and closed bidding systems. These systems incorporate mechanisms such as security deposits and minimum bidding limits. (2) The application of Islamic economic principles, including justice, transparency, and voluntary agreements in the auction process, aligns with the principles of transparency, legal certainty, and efficiency. Auction announcements are made via the website and leaflets. The auction process is conducted thoroughly to minimize errors, beginning with the preparation stage, auction determination, payment of participants’ security deposits, and the transfer of ownership or auction minutes as legal proof for the winning bidder. These practices are consistent with Islamic economic law principles and aim to promote societal welfare.
The Influence Work Environment, Job Satisfaction and Work Stress on Turnover Intention Kusuma, Nanda Perdi; Septyarini, Epsilandri; Kusuma, Nala Tri
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/r4m8ds86

Abstract

This study investigates the influence of work environment, job satisfaction, and job stress on turnover intention among employees at DM Baru Retailindo, Bantul. The research adopts a quantitative design, involving the entire employee population as the sample, totaling 49 respondents, selected using a saturated sampling technique. Data collection was conducted through structured questionnaires, and the responses were analyzed using multiple statistical methods to assess both partial and simultaneous effects of the independent variables on turnover intention. The findings indicate that the work environment exerts a positive and significant effect on turnover intention, suggesting that certain aspects of the workplace may contribute to employees’ desire to leave. Conversely, job satisfaction demonstrates a negative and significant effect, meaning that higher levels of satisfaction are associated with lower turnover intention. Additionally, job stress shows a positive and significant influence, implying that increased stress levels elevate the likelihood of employees intending to resign. The simultaneous analysis confirms that the three factors collectively have a significant impact on turnover intention. These results hold important practical implications for human resource management at DM Baru Retailindo. Efforts to improve the physical and social aspects of the work environment, enhance job satisfaction through recognition and career development, and mitigate job stress through workload management could contribute to lowering turnover rates. The study provides valuable insights for managerial decision-making and may serve as a reference for future research aimed at strengthening employee retention strategies and ensuring organizational sustainability.
Start-Up Ecosystem in Makassar: Determinants of Success and Challenges Faced Fatmawaty, A. St.
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/bybpf355

Abstract

This study aims to examine the development of the start-up ecosystem in Makassar City, focusing on the factors that influence success and the challenges faced by start-up actors. Using mixed methods, this study combines qualitative data analysis of 30 local start-ups and in-depth interviews with various stakeholders, such as start-up founders, investors, local government, as well as communities and incubation centers. The results show that access to capital, support from local government, and the quality of human resources are key success factors for start-ups, while key challenges include limited digital infrastructure and difficulty accessing broader markets. The practical implications of these findings include the need to improve access to capital through partnerships with investors and more affordable funding programs, the development of equitable digital infrastructure to support access and service quality, and human resource training to strengthen technical and managerial skills. In addition, there needs to be support to help start-ups access regional and national markets through collaboration with local governments and joint promotions, in order to expand market reach and improve the competitiveness of start-ups in Makassar. With these steps, the start-up ecosystem in Makassar can further develop and have a positive impact on the local economy
The Influence of Organizational Justice, Organizational Culture and Job Satisfaction on Organizational Commitment of Employees of the Health Department of Gunungkidul District Azis, Muhammad Nur; Prayekti, Prayekti; Kusuma, Nala Tri
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/xj4v1h08

Abstract

This study examines the influence of organizational justice, organizational culture, and job satisfaction on organizational commitment among employees of the Gunungkidul Regency Health Office. Using a quantitative approach, data were collected from a saturated sample of 80 employees through structured questionnaires measured on a Likert scale. The research variables included organizational justice, organizational culture, job satisfaction, and organizational commitment, adopted from established measurement instruments. Data analysis was conducted using multiple linear regression with SPSS. The results demonstrate that organizational justice has a positive and significant effect on organizational commitment, indicating that fair treatment in terms of workload, income, and recognition enhances employees’ willingness to remain dedicated to the organization. Similarly, organizational culture exerts a significant positive impact, suggesting that shared norms, values, and teamwork contribute to stronger commitment. Job satisfaction also positively influences commitment, showing that satisfied employees with supportive work environments are more likely to remain loyal. Furthermore, the simultaneous testing confirms that organizational justice, culture, and job satisfaction collectively explain 35.1% of the variance in organizational commitment, while the remaining 64.9% is attributed to other factors outside the study. The findings underscore the importance of promoting fairness, strengthening organizational culture, and ensuring job satisfaction to sustain employee commitment. This study contributes to the organizational behavior literature and provides practical recommendations for public institutions to enhance human resource management strategies in health sector organizations
Examining the Effects of Leadership and Organizational Culture on Employee Performance via Work Motivation Musdalifa, Musdalifa; Hasniaty, Hasniaty; Hamzah, M. Nasir
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/mkrxdw89

Abstract

This study examines the effect of leadership style and organizational culture on employee performance, with work motivation as a mediating variable, at PT. Berkah Bersama Gemilang. Employee performance has become a critical factor in achieving organizational goals, and leadership together with organizational culture play a strategic role in shaping work motivation. A quantitative research design was applied using Structural Equation Modeling (SEM) with the Partial Least Squares (PLS) approach, analyzed through SmartPLS 4. The population consisted of all employees of PT. Berkah Bersama Gemilang, from which 118 respondents were selected using simple random sampling. Data were collected through a structured questionnaire that had been tested for validity and reliability. The findings indicate that organizational culture significantly enhances work motivation, while leadership style shows a positive but insignificant effect. Both leadership style and organizational culture significantly improve employee performance. Furthermore, work motivation significantly contributes to employee performance and mediates the relationship between organizational culture and performance, but does not significantly mediate the relationship between leadership style and performance. These results highlight the importance of cultivating a supportive organizational culture and strengthening leadership practices to sustain employee motivation and optimize performance.
Strategic Approaches to Increasing Refugee Satisfaction at the Makassar Immigration Detention Center Hasbiadi, Hasbiadi; Hasniaty, Hasniaty; Bakri, Abdul Majid
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: 10.26618/1ea5y873

Abstract

This study aims to analyze the strategic approaches implemented at the Immigration Detention Center (Rudenim) in Makassar to enhance service quality for refugees and evaluate their satisfaction with the services provided. Using a descriptive qualitative approach, the research collects data through in-depth interviews with Rudenim leadership, staff, and refugees. The analysis is structured around the SERVQUAL model, which assesses five key service dimensions: reliability, responsiveness, assurance, empathy, and tangibles. The findings indicate that Rudenim Makassar has implemented various strategies to improve service quality, including staff training programs to enhance interpersonal and professional skills, collaboration with international organizations such as IOM and UNHCR to ensure access to essential resources, and enhancements to physical facilities to create a safer and more comfortable environment for refugees. These initiatives have contributed to positive refugee experiences and overall satisfaction. However, challenges remain in certain areas, particularly in responsiveness and the availability of specialized facilities for vulnerable groups, such as children and the elderly. Refugees reported concerns regarding delays in response times and the need for private consultation spaces for sensitive discussions. Despite high overall satisfaction levels, addressing these gaps through targeted improvements will be crucial in ensuring that all refugees receive optimal care and support at Rudenim Makassar.
Extending the ARC (Ask, Record, Confirm) Technique to Enhance Real-Time Member Checking: A Case Study at Malaysia’s Transport License Department Saadan, Naharudin bin; Khairi, Khairil Faizal bin; Mohd Zairul; Ahmad, Azuan bin; Tahir, Agoos Munalir bin
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/w5r53a53

Abstract

This study introduces the Extended ARC (Ask, Record, Confirm) technique as a methodological innovation for enhancing real-time member checking in qualitative focus group discussions (FGD). Building on the original ARC technique, the Extended ARC integrates physical and digital tools to improve transparency and rigour in data validation. Conducted at the Transport License Department (TLD) with operational officers engaged in a blockchain-based e-payment workflow, the method employed Google Forms for structured engagement, Google Sheets for real-time visualisation, and ATLAS.ti 25 for analysis. Implemented in seven phases that begin with preparation, logistics setup, thematic discussion, response submission, live monitoring, clarification, and final validation. The process enabled dynamic capture, refinement, and confirmation of participant input during the session. Real-time validation reduced the need for post-session transcription and strengthened the trustworthiness, dependability, and confirmability of findings. A deductive thematic analysis of the verified data yielded insights into blockchain’s suitability for improving inter-organisational collaboration workflow in the e-payment systems. By addressing the limitations of conventional member checking, the Extended ARC demonstrates methodological innovation, contextual adaptability, and offers a replicable framework for qualitative research in complex institutional environments.
Reliability and Perceived Ease of Use Mediate Customer E-Trust Towards Customer E-Retention Fitriani, Nur Afika; Siswanto, Ely; Wilujeng, Ita Prihatining
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: 10.26618/9khs5y85

Abstract

This study investigates the mediating role of reliability and perceived ease of use in shaping customer e-trust and its subsequent influence on customer e-retention within the TikTok Shop platform. Grounded in the Technology Acceptance Model (TAM), the research employs a quantitative explanatory approach with a purposive sampling method, involving 80 respondents from TikTok Shop consumers in Malang City. Data were collected using structured online questionnaires and analyzed through Partial Least Squares Structural Equation Modeling (PLS-SEM) using SmartPLS 3.0. The findings reveal that both reliability and perceived ease of use exert a positive and significant effect on customer e-trust, underscoring the importance of consistent system performance and user-friendly features in strengthening customer confidence. Moreover, reliability demonstrates a direct and significant influence on customer e-retention, indicating that customers who perceive the platform as dependable are more likely to remain loyal. In contrast, perceived ease of use does not directly affect customer e-retention, suggesting that while ease of navigation and interaction enhance trust, they are insufficient on their own to secure long-term retention. Importantly, customer e-trust significantly mediates the relationship between both reliability and perceived ease of use toward customer e-retention, highlighting trust as a critical mechanism for sustaining loyalty. These findings contribute to the literature on digital consumer behavior and provide practical implications for e-commerce platforms to prioritize trust-building strategies through system reliability and ease of use.

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