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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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Implementation of Transparency and Accountability in Financial Management of Village Fund Allocation in 2022 in Pandai Village, Woha District, Bima District Nasrullah, Nasrullah; Muttalib, Abdul; Kahar, Kahar; Anggareksa, Ari
Jurnal Ilmu Manajemen Profitability Vol. 8 No. 1 (2024): FEBRUARI 2024
Publisher : Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/profitability.v8i1.14080

Abstract

This research is a type of qualitative research which aims to explore the implementation of transparency and accountability in the financial management of Village Fund allocations (ADD) in Pandai Village, Woha District, Bima Regency, in 2022. In the context of regional autonomy, the village government has the responsibility to independently manage the resources and funds provided to improve development and welfare of the community. This research uses primary and secondary data, with data collection techniques in the form of observation, interviews and documentation. The research results show that Pandai Village has implemented the principles of accountability and transparency in all stages of ADD management, from planning to reporting. The application of the accountability principle involves responsibility and reporting, which has been implemented through an online system and monthly accountability reports submitted to the relevant agencies. This process involves all relevant agencies, the Village Consultative Body (BPD), and the village community. In the aspect of transparency, Pandai Village actively involves the community in planning through village meetings, where community participation is highly valued. In addition, the implementation of physical and non-physical activities funded by ADD is made open through information boards, billboards and quarterly accountability placed in front of the village office. The Pandai Village community is actively involved in every stage, from village deliberations to evaluating the implementation of activities. Thus, Pandai Village has succeeded in implementing transparency and accountability in ADD management, creating community involvement, and providing clear information regarding the use of village funds. The application of these principles is an important basis for realizing good governance at the village level..
The Influence of Pdca (Plan, Do, Check, Act) Based on KPI (Key Performance Indicators) on Increasing the Performance of Librarians at Athirah Islamic School Makassar Amis, Moh; Iskandar, Iskandar; Santalia, Indo; Arsyad, Rahmat
Jurnal Ilmu Manajemen Profitability Vol. 8 No. 2 (2024): AGUSTUS 2024
Publisher : Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/profitability.v8i2.14186

Abstract

This research aims to describe the influence of PDCA and KPI on performance, describe performance improvement and identify the influence of KPI-based PDCA in measuring performance improvement of Athirah Islamic School Librarians. The methodology used in this research is a quantitative research method with a descriptive approach with a sample size of 29 people from non-probability sampling using a saturated sample method. The data collection used was questionnaires and documents with a Likert scale which were analyzed using descriptive statistics, multiple regression analysis and performance measurement analysis. and validity, reliability, correlation and hypothesis tests were carried out. Based on the results of inferential statistical analysis processing, it was found that the PDCA variable (X1) has t = 0.382 with a probability (sig-t) of 0.00 < 0.05. The same thing was also found in the KPI variable (X2) with a value of t = 0.515 and a probability (Sig-t) of 0.00 < 0.05. Thus the PDCA and KPI variables have a significant influence on Performance (Y). Apart from that, the Fcount analysis produces a value = 350.228 with a probability (sig-F) of 0.00 < 0.05. This shows that there is a significant simultaneous influence between the PDCA (X1) and KPI (X2) variables on Performance (Y). The management of Athirah Islamic School pays more attention to the implementation of KPI-based PDCA in improving performance and pays more attention to factors that are considered to have an influence on librarian performance, both internal and external factors, and it is recommended for other researchers to explore topics, variables and the development of scientific studies. so that in the future it will provide new studies.
Net Interest Margin, Non-performing Loans, Capital Education Ratio, to Return on Assets of BUMN Banks Listed On The Indonesia Stock Exchange Hariyanti, Hariyanti; Thaha, Salmiyah; D, Lasty Agustuty
Jurnal Ilmu Manajemen Profitability Vol. 8 No. 1 (2024): FEBRUARI 2024
Publisher : Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/profitability.v8i1.14190

Abstract

This study aims to analyze the Net Interest Margin, Non-performing Loans, Capital Education  Ratio, to Return on Assets of BUMN Banks Listed On The Indonesia Stock Exchange. The type of data used in this research is quantitative and qualitative data while the data source used is secondary data. The research was conducted using data from annual published financial reports for a period of 10 years, from 2012 to 2021. The research variables consisted of the independent variables, namely NIM, NPL, CAR, and the dependent variable, namely ROA. The analytical method used is multiple linear regression analysis, and hypothesis testing. Net Interest Margin at BUMN banks has a significant influence on return on assets. Non-performing loans at Bank Mandiri have a significant influence on return on assets, meanwhile at Bank BTN, BRI and BNI, they have no significant effect on return on assets. Capital Education Ratio at BRI bank has a significant effect on return on assets, meanwhile Bank Mandiri, BTN, and BNI have no significant effect on return on assets.
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.
Influence Transformational Leadership and Work Motivation on the Performance of Village Apparatus at the Waekeccee Village Office Subdistrict Lappariaja, Bone Regency Nasrullah, Nasrullah; Jam’an, Andi; Pasigai, Moh. Aris; Yuzril, Yuzril
Jurnal Ilmu Manajemen Profitability Vol. 8 No. 2 (2024): AGUSTUS 2024
Publisher : Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/profitability.v8i2.15425

Abstract

This research aims to determine and analyze the influence of transformational leadership and work motivation on the performance of village officials at the Waekeccee Village Office, Lappariaja District, Bone Regency. The type of research used is a quantitative research method with data collection techniques using questionnaires distributed to respondents and the population in the study. This is the Village Apparatus at the Waekeccee Village Office, Lappariaja District, Bone Regency. The analytical method used in this research is multiple linear regression analysis. Then the data obtained is then processed through the application or software Statistical Package For The Social Science (SPSS) version 25. The results of this research show that the variables transformational leadership and work motivation have a positive and significant influence on the performance of the apparatus at the Waekeccee Village office, Lappariaja Bone District, Region
The Influence of Experience Quality on Domestic Tourists' Behavioral Intentions in Visiting Water Parks Tumanggor, Grace Fahan Anathasya; Sumar, Sumar
Jurnal Ilmu Manajemen Profitability Vol. 8 No. 2 (2024): AGUSTUS 2024
Publisher : Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/profitability.v8i2.15426

Abstract

This work contributes in two ways. First, we want to learn more about the ways that experience quality and image influence value, pleasure, and enjoyment perceptions in the setting of water parks. Our second objective is to comprehend how, in this specific setting, these interactions affect behavioral intentions. Respondents scored each measure on a 5-point Likert scale. The study's conclusions demonstrate how visitor satisfaction and enjoyment are related to one another and how the former positively affects the latter. This lends credence to the theory that visitor happiness has a favorable impact on behavior intentions. While these results are encouraging for attraction considerations in the hospitality and tourism literature, there are still a lot of unexplored research prospects in this field. Researchers should take them into account while evaluating the study's limitations and interpreting the results. First off, there are some limitations in this study's assessment of pre-consumption expectations. Many pre-consumption factors might affect visitors' evaluations and emotions following service consumption. Consequently, it would be fascinating to explore how differences in pre- and post-consumption expectations and assessments impact the visitor experience in research.
Sharia Economic Da'wah Concepts and Strategies Based on Surah As-Shaff (Verses 1-4) Wahyuddin, Wahyuddin; Syam, Ilma Radia; Basri, Halimah; Abubakar, Achmad
Jurnal Ilmu Manajemen Profitability Vol. 8 No. 2 (2024): AGUSTUS 2024
Publisher : Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/profitability.v8i2.15428

Abstract

Islamic economic da'wah is increasingly important in the current era of globalization, where fair, moral, and economic values in accordance with Islamic principles are increasingly sought after. Based on surah As-Saf verses 1-4 in the Qur'an, understanding the concepts and strategies of Islamic economic da'wah is very important. These verses emphasize the concept of tawhid, which is the recognition of the oneness of Allah and servitude to Him. This concept is the basis of Islamic economic practice, where every economic action begins and ends with the realization that we obey Allah swt. These verses also remind how important the relationship between words and actions is, suggesting that the values and principles of Islamic economics should be applied in everyday life. This research is a descriptive qualitative research using library research method. The results of this study indicate that the concept and strategy of Islamic economic da'wah based on surah As Shaf verses 1-4 include understanding that everything in the universe belongs to Allah, consistency between words and actions, integrity and morality in business, as well as cooperation and coordination in achieving the same goal.

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