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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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Human Resource Development Strategy at the Makassar Immigration Detention Center Hasniaty, Hasniaty; Rafiah, Rafiah; Insan, A. Nur
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/mj81bv94

Abstract

This study aims to examine the human resource development strategies implemented at the Makassar Immigration Detention Center (Rudenim) and to formulate recommendations for improving the effectiveness of refugee services. Employing a qualitative approach with a descriptive method, the research involved key informants, including institutional leaders, administrative staff, the Head of the Personnel Affairs Division, and other relevant stakeholders engaged in refugee management at Rudenim Makassar. The findings reveal that Rudenim Makassar possesses strengths such as experienced personnel and well-established immigration policies. However, challenges remain, including heavy workloads, limited administrative technology, and psychological pressures faced by officers in handling refugees. The SWOT analysis highlights the need to address these weaknesses and threats through strategic initiatives. Recommended strategies include strengthening technical and soft skills training, implementing performance-based evaluation systems, adopting technology-driven HR management practices, and establishing stronger collaboration with international organizations such as UNHCR and IOM. These recommendations underscore the importance of sustainable and innovative policies to enhance employee competencies, thereby ensuring that refugee services at Rudenim Makassar are more professional, responsive, and aligned with global humanitarian dynamics.
The Effect of Intangible Assets, Research and Development Costs, and Modern Technology Investment on the Relationship between Profitability and Firm Value Yulitasari; Syarifuddin Rasyid; Syamsuddin; Refor Moerdianto
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/xbeydn91

Abstract

This study investigates the influence of profitability on firm value and further examines the moderating roles of intangible assets, research and development (R&D) expenditures, and technology investments in Indonesian manufacturing companies. The issue of how firms translate profitability into long-term value remains an important topic in financial and strategic management, particularly in emerging markets where resource allocation and investment strategies vary considerably. The research population comprises manufacturing firms listed on the Indonesia Stock Exchange during the period 2019–2023. Using purposive sampling, 105 firms were selected, resulting in 525 firm-year observations. Data were obtained from annual reports and financial statements, while the analytical methods employed include panel data regression, simple regression, and moderated regression analysis using EViews 12 software. The empirical results confirm that profitability exerts a positive and significant impact on firm value, highlighting its role as a primary driver of shareholder wealth. Nevertheless, the moderating tests indicate that intangible assets and technology investments weaken this relationship, suggesting that excessive or misaligned allocations in these areas may reduce the incremental benefits of profitability. Conversely, R&D expenditures were found not to significantly moderate the profitability–value link, implying that research activities alone do not automatically enhance firm value unless effectively commercialized. Overall, the findings enrich the literature on the resource-based view by emphasizing the conditional effects of intangible and technological resources. For practitioners, the study provides strategic insights into how managers should align resource investments with profitability objectives to optimize value creation in the manufacturing sector.
Community Perceptions on Transparency and Accountability In Village Fund Management: A Case Study of Lassang Barat Village, Takalar Regency Nasrullah, Nasrullah; Muttalib, Abdul; Sabil, Ibnu
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: 10.26618/9xtxbt52

Abstract

This study analyzes community perceptions of transparency and accountability in the management of Village Fund Allocation (Alokasi Dana Desa/ADD) in Lassang Barat Village, Polombangkeng Utara Subdistrict, Takalar Regency. The Village Fund program is designed to enhance rural welfare and quality of life through participatory governance and accountable financial management. Using a qualitative descriptive approach, data were collected through interviews, observations, and documentation involving village officials, community members, and other relevant stakeholders. The analysis focused on five stages of ADD management: planning, implementation, administration, reporting, and accountability. The findings indicate that in Lassang Barat Village, ADD management is generally perceived positively, as planning and implementation processes involve active community participation and compliance with established procedures. However, challenges persist in other contexts, including limited understanding of accounting principles, weak adherence to regional regulations, and inadequate human resource capacity. These issues reduce the overall effectiveness of ADD management and highlight the need for technical assistance and continuous capacity development. The study concludes that while the ADD program contributes positively to community development, inconsistencies in implementation and regulatory compliance remain. Strengthening capacity building, promoting community engagement, and enhancing monitoring mechanisms are recommended to improve transparency and accountability in village financial governance.
The Impact of the Baznas Z-Auto Program on Improving the Community's Economy in Kab. Barru (Sharia Economic Analysis) HS, Lifityani; Muhammadun, Muzdalifah; Damirah, Damirah; Idris, Masyar; 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/fnsg4027

Abstract

Zakat-based empowerment programs are an important instrument in supporting sustainable community development, yet studies assessing their effectiveness at the local level remain limited. In particular, empirical evidence on how zakat programs align with sharia economic principles while enhancing the welfare of beneficiaries is still underexplored. This study seeks to fill this gap by examining the impact of the BAZNAS Z-Auto Program on community economic empowerment in Barru Regency. The research employed a mixed-method case study approach that combined descriptive quantitative and qualitative analysis, allowing for an in-depth understanding of both program outcomes and implementation mechanisms. Data were collected from mustahik beneficiaries, program documentation, and institutional reports to capture the program’s effectiveness and challenges. The findings indicate that the Z-Auto Program has positively contributed to improving the economic welfare of mustahik through the provision of productive facilities and targeted assistance. Moreover, the integration of sharia principles is evident: siddiq (truthfulness) through transparent beneficiary selection and reporting, amanah (trustworthiness) in fund management, fathonah (professionalism) in planning and mentoring, and tabligh (transparency) in communication. While some challenges remain in disseminating information broadly, the overall synergy of these principles enhances program sustainability. These results enrich the literature on zakat-based empowerment and provide practical insights for policymakers and zakat institutions in designing more effective and sharia-compliant community development strategies.
PENGARUH KECERDASAN INTELEKTUAL, KEMAMPUAN FISIK DAN KECERDASAN EMOSIONAL TERHADAP KINERJA PEGAWAI SPRIPIM POLDA SULAWESI SELATAN Ramli, Muh; Nurdin, Nurdin; Dangkeng, Arianto; Sudirman, Nengsi; Nurfaisah, Nurfaisah; Rifqiansyah, Rifqiansyah; wijaya, Hasrul
Jurnal Ilmu Manajemen Profitability Vol. 4 No. 1 (2020): FEBRUARI 2020
Publisher : Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/profitability.v4i1.3049

Abstract

The research aims to: 1) analyze the influence of intellectual intelligence on the performance of the Spripim Polda of South Sulawesi employees; 2) analyzing the influence of physical ability to the performance of officers Spripim Polda South Sulawesi; 3) Analyzing the influence of emotional intelligence on the performance of Spripim Polda South Sulawesi employees; 4) Analyzing the factors which are dominant influence on the performance of officers Spripim Polda South Sulawesi. The population of this research is all employees of the Spripim Polda South Sulawesi, amounting to 81 people with a whole sample or a saturated sample. The results showed that the influence coefficient of intellectual intelligence on employee performance is 0.330 with the value p = 0.012 < 0.05 This suggests that intellectual intelligence has a significant positive effect on employee performance. Influence coefficient of physical ability to employee performance of 0.138 with value p = 0.033 < 0.05. This suggests that physical abilities have a significant positive effect on the employee's performance, the influence coefficient of emotional intelligence Ssterhadap employee performance of 0.584 with a value of P = 0.000 < 0.05. This suggests that emesional intelligence has a significant positive effect on employee performance, and the highest beta value is an emotional intelligence variable with a beta value of 0.532. This indicates that the dominant influential variable affects the employee's performance as a variable of emotional intelligence.
Evaluasi Kualitas Pelayanan dan Dampaknya Terhadap Kepuasan Nasabah di PT. Bank Rakyat Indonesia (Persero) Tbk. Unit Bengo, Cabang Watampone Rizal, Samsul; Rahim, Abdul Rahman; Wardiana, Eka
Jurnal Ilmu Manajemen Profitability Vol. 4 No. 1 (2020): FEBRUARI 2020
Publisher : Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/profitability.v4i1.3051

Abstract

The purpose of this study was to evaluate the quality of service and its impact on customer satisfaction at PT. Bank Rakyat Indonesia (Persero) Tbk. Bengo Unit, Watampone Branch. This study covered all customers met at the location, with a total population of 500 customers. The sample used in this study was 84 respondents, selected using incidental sampling techniques. Data were collected through descriptive statistical techniques, simple linear regression analysis, and hypothesis testing. The results of the analysis showed a t count of 7.669, while the t table was 1.98932, indicating that service quality has a positive effect on customer satisfaction. Analysis with SPSS produced a value of R = 0.646 and R² = 0.418 or 41.8%, which means that 41.8% of the variability in customer satisfaction can be explained by service quality. Meanwhile, 58.2% of customer satisfaction cannot be explained by the variables studied.
ANALISIS KINERJA PEGAWAI PADA DINAS KOMUNIKASI DAN INFORMATIKA KOTA MAKASSAR Siswanto, Adi
Jurnal Ilmu Manajemen Profitability Vol. 4 No. 2 (2020): AGUSTUS 2020
Publisher : Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/profitability.v4i2.3417

Abstract

This study aims to analyze the performance of employees at the Department of Communication and Information Makassar. The method used in this research is to use qualitative research methods. Data processing procedures in this study use primary data processing sourced from interviews and secondary data processing through theoretical analysis sourced from books, reports, photos, data and observations. The results showed that the results of interviews and observations can be concluded that the ability of employees at the Department of Communication and Information Makassar measured as based on knowledge and skills are still in the category of good enough to support employee performance. Employees understand the work and can finish it in a timely manner. Employee work motivation at the Makassar City Office of Communication and Information in achieving employee performance measured by intrinsic factors (Personal Maturity and Job Satisfaction) and extrinsic factors (Work Environment, Compensation, and Supervision) are in quite good category. Work relations that are established are considered quite close among fellow employees, exemplary leaders who are considered capable of providing motivation. There are still employees who have never attended training in both the leadership and functional technical divisions, therefore it is necessary to immediately provide skills training to employees. It is hoped that employees will more often be given the opportunity to attend training and education. Employees' work motivation at the Makassar City Office of Communication and Information which is categorized as good also did not go unnoticed. Efforts to create a good work environment still need to be improved, especially inadequate compensation. It is hoped that leaders will pay more attention in motivating employees to achieve organizational performance.
FAKTOR PENENTU KINERJA PEGAWAI PADA DINAS PERDAGANGAN KABUPATEN MAMUJU Mariana, Lina
Jurnal Ilmu Manajemen Profitability Vol. 4 No. 2 (2020): AGUSTUS 2020
Publisher : Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/profitability.v4i2.3419

Abstract

The study aims to determine and analyze the effect of employee competence on employee performance in the Mamuju district trade service, analyze the influence of work culture on the performance of the Mamuju district trade service employee. The research approach is quantitative descriptive with a sample of 40 respondents, data processing using SPSS 22 using multiple linear regression analysis. The results showed that; The determining factor for employee performance in the Mamuju Regency trade office is organizational culture.
ANALISIS KREDIT MACET TERHADAP RETURN ON ASSET (ROA) PADA KOPERASI PEGAWAI NEGERI (KPN) KASABUA ADE BIMA Satiawati, Riska; Munandar, Aris
Jurnal Ilmu Manajemen Profitability Vol. 4 No. 2 (2020): AGUSTUS 2020
Publisher : Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/profitability.v4i2.3543

Abstract

Abstract This research has the role of analyzing bad credit in an organization or cooperative. This study aims to determine the effect of bad credit on profitability in the civil servant cooperative (KPN) Kasabua Ade Bima. The population in this study is the financial statements of the civil servant cooperative (KPN) Kasabua Ade Bima in 2003 to 2019. The sample used is the report financial balance sheet for 7 years from 2013 to 2019. This type of research is associative research using a quantitative approach. The research instrument uses a table list. Data collection techniques used are: (1) interviews (2) observations (3) documentation. The data analysis technique used simple regression analysis, simple correlation analysis, determination test and significant test (t-test) which was processed with spss statistics 20.0. based on the results of the analysis that has been done shows that bad credit (NPL) has a negative effect on the profitability (ROA) of the Kasabua Ade Bima Civil Servant Cooperative. Keywords: Bad Credit, Profitability, Return On AssetsAbstrakPenelitian ini berperan menganalisi kredit macet pada sebuah organisasi atau koperasi. Penelitian ini bertujuan untuk mengetahui pengaruh  kredit macet terhadap profitabilitas pada koperasi pegawai negeri ( KPN) Kasabua Ade Bima.Populasi dalam penelitian ini adalah laporan keuangan koperasi pegawai negeri (KPN) Kasabua Ade Bima pada tahun 2003 sampai dengan tahun 2019. Sampel yang digunakan yaitu laporan keuangan neraca selama 7 tahun dari tahun 2013 sampai dengan tahun  2019. Jenis Penelitian ini adalah penelitian asosiatif dengan menggunakan pendekatan kuantitatif. Instrument penelitian menggunakan daftar tabel. Tekhnik pengumpulan data yang digunakan yaitu: (1) wawancara (2) observasi (3) dokumentasi. Teknik analisis data menggunakan analisis regresi sederhana,analisis korelasi sederhana, uji determinasi dan uji signifikan (uji-t) yang diolah dengan spss statistic 20.0. berdasarkan hasil analisa yang telah dilakukan menunjukan bahwa kredit macet (NPL) berpengaruh negatif terhadap profitabilitas (ROA) Koperasi Pegawai Negeri (KPN) Kasabua Ade Bima. Kata Kunci : Kredit Macet,Profitabilitas, Return On Asset 
ANALISIS PERBANDINGAN RASIO PROFITABILITAS PADA PT. MANDOM INDONESIA TBK DENGAN PT. MARTINA BERTO TBK Ahdiaryani, Rizki; Alwi, Alwi
Jurnal Ilmu Manajemen Profitability Vol. 4 No. 2 (2020): AGUSTUS 2020
Publisher : Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/profitability.v4i2.3551

Abstract

This study aims to determine and analyze the ratio of profitability ratios using the ROE ratio at PT. Mandom Indonesia Tbk with PT. Martina Berto Tbk. This type of research is a comparative study, with the research sample is the annual financial statements for the last 9 years from 2010 to 2018. The sampling technique used was purposive sampling. Data collection uses observation, documentation and heritage studies. The data analysis method used is the t-test separated variant test and also using the SPSS program. From the results of the t-test separated variant test with the help of the SPSS program, the calculated t value of 1.971 was obtained. If compared between the value of tcount with ttable, then tcount is smaller than ttable (1,971 <2,120). The results of this study concluded that there were differences in profitability ratios between PT. Mandom Indonesia Tbk with PT. Martina Berto Tbk. Keywords: Profitability Ratio, ROEPenelitian ini bertujuan untuk mengetahui dan menganalisis perbandingan rasio profitabilitas dengan menggunakan rasio ROE pada PT. Mandom Indonesia Tbk dengan PT. Martina Berto Tbk. Jenis penelitian yang digunakan adalah penelitian komparatif, dengan sampel penelitian adalah laporan keuangan tahunan selama 9 tahun terakhir dari tahun 2010 sampai tahun 2018. Teknik sampling yang digunakan adalah purposive sampling. Pengumpulan data menggunakan observasi, dokumentasi dan studi pusaka. Metode analisis data yang digunakan adalah uji t-test separated varian dan juga dengan menggunakan program SPSS. Dari hasil uji t-test separated varian dengan bantuan program SPSS maka diperoleh nilai t hitung sebesar 1,971. Jika di bandingkan antara nilai thitung dengan ttabel, maka thitung lebih kecil dari ttabel (1,971<2,120). Hasil dari penelitian ini menyimpulkan bahwa ada perbedaan rasio profitabilitas antara PT. Mandom Indonesia Tbk dengan PT. Martina Berto Tbk.Kata Kunci : Rasio Profitabilitas, ROE

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