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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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Strategic Budget Realization Analysis for Evaluating Financial Performance at the Liukang Kalmas Sub-district Office, Pangkep Regency Suarni, Agusdiwana; Nasrullah, Nasrullah; Rahmah, Miftahul
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.v9i1.17351

Abstract

Study This aiming For know performance finance government area Office Sub-district Head Liukang Kalmas District . The Pangkep inrange year 2019-2023 via observation to ratio finance that is ratio efficiency and ratio effectiveness . Method analysis Which used that is analysis descriptive quantitative through observation to ratio finance ratio efficiency, and ratio effectiveness . Data collection techniques are with Field Research Technique ( Research) Field ) which is collection data with do observation And analysis to reporting realization Sub-district Office Budget (LRA) Liukang Kalmas , Pangkep Regency. Research results This show that percentage from performance Sub-district Office Finance Liukang Kalmas District . The Pangkep with ratio efficiency performance finance Sub-district Office Liukang Kalmas, Pangkep Regency is at a lower level efficient, where the level of efficiency obtained for 5 years in a row everything is at in the range of 90%-100%. And to ratio effectiveness Sub-district Office Performance Liukang Kalmas, Pangkep Regency Already including Good Where percentage its effectiveness still is at 100% and above every the year, so that interpreted that the percentage has been very effective.
The Impact of Service Quality and Pricing on Customer Satisfaction: An Analysis of Pelni Ships at Makassar Port Rasulong, Ismail; Rifaldi, Rifaldi; Yusuf, Muhammad
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.
Comparative Analysis of Bank Soundness Levels Using the RGEC Method at PT. Bank Muamalat and PT. Indonesian Sharia Bank Nurfadillah, Nurfadillah; S, Andi Bahri; Damirah, Damirah; Semaun, Syahriyah; Muliati, Muliati
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.v9i1.17353

Abstract

Comparison between the health levels of Bank Muamalat , a national private bank, and Bank Syariah Indonesia, a state-owned enterprise, is based on their published 2022 annual financial statements. This study aims to assess the financial health of both banks and compare their health levels using the RGEC method (Risk Profile, Good Corporate Governance, Earnings, and Capital). The research employs a quantitative approach with a comparative field research type, focusing on financial health by analyzing financial performance in 2022 through the RGEC method. This study uses secondary data sourced from the 2022 annual reports of both banks, published by the Financial Services Authority (OJK). The findings indicate that Bank Muamalat performed well in liquidity and capital but needs improvement in profitability, particularly in return on assets. The composite rating for Bank Muamalat in 2022 was 68.57%, placing it in the PK-3 category, meaning it is 'Quite Healthy.' Bank Syariah Indonesia exhibited excellent performance in risk profile, capital, and operating margins. Its composite rating in 2022 was 74.28%, classifying it under the PK-2 category, meaning it is 'Healthy.' The different composite rankings suggest variations in financial health between the two banks. Future research is recommended to incorporate additional assessment factors and continue using the RGEC method to provide a more comprehensive evaluation of bank health.
The Influence of Product and Service Quality on Consumer Loyalty at Bone Star Wholesale Store in Sorong City Munifa; Renni Mayasari; Kamaluddin; Widya Digor Mufti; ridwan, akmal
Jurnal Ilmu Manajemen Profitability Vol. 10 No. 1 (2026): FEBRUARY 2026
Publisher : Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/m1ynz098

Abstract

Customer loyalty remains a critical determinant of sustainability in the traditional retail sector, particularly in emerging regions where modern retail competition is intensifying. However, limited empirical studies have examined the determinants of loyalty in small-scale grocery businesses in Eastern Indonesia. This study investigates the effect of product quality and service quality on consumer loyalty at Bone Star Wholesale Store in Sorong City. Grounded in Signal Theory, product and service quality are conceptualized as positive signals that influence consumer trust and repeat purchase behavior. A quantitative approach was employed using purposive sampling, involving 102 customers. Data were analyzed using multiple linear regression. The findings reveal that both product quality (β = 0.525; p < 0.001) and service quality (β = 0.370; p < 0.001) have positive and significant effects on consumer loyalty, both partially and simultaneously. The model explains 66.7% of the variance in customer loyalty (Adjusted R² = 0.667), indicating strong predictive power. The results highlight that the synergy between reliable products and responsive service strengthens long-term customer relationships. The study contributes to the limited literature on traditional retail loyalty in developing regions and provides practical implications for small grocery businesses seeking to enhance customer retention through quality-based competitive strategies.
Analyzing Switching Intention to Fintech-Based Crowdlending Services: A Push-Pull-Mooring Model Dimas Bagus Wiranatakusuma; Virgiawan Andhika; Anggi Aprizal; Ghalieb Mutig Idroes
Jurnal Ilmu Manajemen Profitability Vol. 10 No. 1 (2026): FEBRUARY 2026
Publisher : Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/p7rnap76

Abstract

The rapid growth of financial technology has transformed financial services, particularly through fintech-based crowdlending platforms that offer alternatives to conventional banking. Despite their potential advantages, switching from traditional banks to crowdlending remains limited, even among digitally literate university students. Prior research has focused primarily on adoption intention, with limited attention to the combined roles of dissatisfaction, attractiveness, and behavioral constraints in shaping switching decisions. This study examined the determinants of switching intention to fintech-based crowdlending using the Push–Pull–Mooring framework. A quantitative design was employed, and primary data were collected through structured questionnaires from 267 undergraduate economics students at Universitas Muhammadiyah Yogyakarta, Indonesia. Data were analyzed using Partial Least Squares–Structural Equation Modeling to test measurement validity and structural relationships. The findings revealed that pull factors relative advantage, perceived security, and ease of use—positively and significantly influenced switching intention (β = 0.179; p < 0.01). Push factors, including dissatisfaction with pricing, service quality, and product features, showed no significant effect (β = −0.002; p > 0.05). Mooring factors, such as inertia, affective commitment, and perceived switching costs, exerted a significant negative influence (β = −0.166; p < 0.05). These results indicate that switching intention is driven more by perceived benefits of alternatives than by dissatisfaction, while psychological and transactional barriers remain critical constraints.
Work Motivation and Organizational Culture as Determinants of Civil Servant Performance and OCB in Boalemo Regency KR, M Yusuf Alfian Rendra Anggoro; Rasulong, Ismail; Kalla, Sherry Adelia Natsir; Mansoor Abdul Hamid
Jurnal Ilmu Manajemen Profitability Vol. 10 No. 1 (2026): FEBRUARY 2026
Publisher : Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/c7xhgr61

Abstract

Public sector organizations are increasingly required to improve employee performance and encourage extra-role behavior in order to deliver effective and accountable public services. However, empirical evidence regarding the role of work motivation and organizational culture in shaping employee performance and Organizational Citizenship Behavior remains inconsistent, particularly in regional government institutions. This study aimed to analyze the influence of work motivation and organizational culture on employee performance and Organizational Citizenship Behavior, as well as to examine the mediating role of employee performance in these relationships. The research employed a quantitative research design using a survey approach. The population consisted of civil servants working in the regional government of Boalemo Regency, Indonesia, and respondents were selected using a proportional random sampling technique. Primary data were collected through structured questionnaires and analyzed using Structural Equation Modeling with the Partial Least Squares approach. The results indicated that work motivation had a positive and significant effect on employee performance and Organizational Citizenship Behavior. Organizational culture, however, did not show a significant influence on either employee performance or Organizational Citizenship Behavior. Furthermore, employee performance was found to significantly influence Organizational Citizenship Behavior and partially mediated the relationship between work motivation and Organizational Citizenship Behavior. These findings highlight the importance of strengthening employee motivation to enhance performance and voluntary work behavior in the public sector. The study contributes to the literature on public sector management by providing empirical evidence on the mechanisms linking motivation, performance, and Organizational Citizenship Behavior, and offers practical implications for government institutions seeking to improve organizational effectiveness.
Economic Rational Analysis of Early Marriage Behavior of Transmigration Families in Mamuju Tengah Regency H, Marsadi.; Nurhayati, St.; Damirah, Damirah; Muhammadun, Muzdalifah; Bahri, Andi
Jurnal Ilmu Manajemen Profitability Vol. 10 No. 1 (2026): FEBRUARY 2026
Publisher : Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/3xd1e245

Abstract

Early marriage remains a persistent social and economic phenomenon in transmigration communities, particularly in rural areas where structural vulnerability, limited education, and economic hardship intersect. Despite extensive religious and legal debates, there is limited research examining early marriage through the lens of economic rationality within Islamic economic perspectives. This study aimed to analyze the rational economic considerations underlying early marriage behavior among transmigration families in Central Mamuju Regency. The research employed a qualitative case study design. The population consisted of transmigration community members in Karossa District, and participants were selected purposively based on their direct experience with early marriage cases. Primary data were collected through in-depth interviews, observation, and documentation, and were analyzed using thematic analysis with triangulation techniques to ensure validity. The findings indicated that early marriage was driven by interconnected factors, including economic pressure, low parental education, social media influence, peer association, and premarital pregnancy. Many parents perceived marriage as a rational strategy to reduce household economic burdens and secure their children’s livelihoods. However, the results showed that early marriage often produced adverse economic consequences, including unstable income, continued dependence on parents, increased household conflict, and vulnerability to poverty. From an Islamic economic perspective, the practice reflected short-term rational calculations rather than long-term welfare optimization (maslahah). This study contributes to the discourse on economic rationality in family decision-making and highlights the need for integrated policy interventions emphasizing education, economic empowerment, and preventive social programs to mitigate early marriage in vulnerable communities.
Utilization of Local Resources for the Economy and the Importance of Education for Village Communities Hulu, Fatolosa; Sarumaha, Fanny Corsby Sella; Waruwu, Gusman; Halawa, Fince Rahmat Yanto; Giawa, Epafroditus; Hulu, Trisaeli; Halawa, Otolisasi; Duha, Andreas Meikardo Stevan; Zega, Yamolala
Jurnal Ilmu Manajemen Profitability Vol. 10 No. 1 (2026): FEBRUARY 2026
Publisher : Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/qpwp6316

Abstract

The utilization of local resources and educational empowerment are essential elements for achieving sustainable rural economic development, yet many villages still face limited capacity to transform local potential into productive economic activities. This study aimed to examine how community service activities integrating local resource utilization and educational awareness can enhance community empowerment and support village economic development. A qualitative descriptive approach was employed through a participatory community service program conducted in Mondrali Village, Idanogawo District, Nias Regency. Participants consisted of village officials, youth representatives, and community members selected purposively. Data were collected through interactive lectures, focus group discussions, role-play simulations, observations, and documentation, and were analyzed using thematic analysis to identify patterns of awareness, participation, and institutional readiness. The results showed three major findings. First, participants demonstrated increased understanding of value-added economic opportunities from natural resources, particularly through agro-processing initiatives. Second, awareness of human and cultural resources improved, reflected in proposals for cultural-based creative activities to support local income generation. Third, institutional readiness strengthened through discussions on establishing a village-owned enterprise to manage community-based businesses. Education emerged as a cross-cutting factor that enhanced motivation, leadership awareness, and collective action toward village development. This study contributes to the literature by demonstrating that participatory education integrated with local resource optimization serves as an effective initial strategy for sustainable rural empowerment. Practically, the findings provide a community service model that can support inclusive and context-based village economic development policies.
Work Motivation, Organizational Commitment, and Supervision Effects on Employee Performance in Wajo Regency Inspectorate Safar, Asmiruddin; Hasniaty, Hasniaty; Djabar, Sadly Abdul
Jurnal Ilmu Manajemen Profitability Vol. 10 No. 1 (2026): FEBRUARY 2026
Publisher : Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/fqa3x342

Abstract

Public sector institutions are increasingly required to demonstrate accountability and high performance, yet many regional oversight agencies continue to face declining output despite growing resource allocations. This gap between institutional mandate and actual performance highlights the need to examine internal organizational determinants of effectiveness. This study aimed to analyze the effects of work motivation, organizational commitment, and supervision on employee performance at the Regional Inspectorate Office of Wajo Regency. The research employed a quantitative explanatory design using a census approach, involving all 80 employees as respondents. Primary data were collected through structured questionnaires measured on a five-point Likert scale and analyzed using multiple linear regression after validity, reliability, and classical assumption tests were satisfied. The results showed that work motivation and supervision had positive and significant partial effects on employee performance, whereas organizational commitment did not demonstrate a statistically significant independent effect. Simultaneously, the three variables significantly influenced performance (F = 40.867, p < 0.001), explaining 61.7% of the variance in employee performance. Work motivation emerged as the strongest predictor, indicating that responsibility, recognition, and goal orientation were central drivers of improved outcomes. This study contributes to performance management literature by integrating psychological and structural factors within a single analytical framework in a regional public oversight context. The findings imply that strengthening motivational practices and enhancing supervisory quality are critical strategies for improving accountability and institutional effectiveness in local government organizations.
Evaluating Industry-Aligned Skill Development Programs for Persons with Disabilities in Local Public Employment Services Hasniaty, Hasniaty; Fahraeni, Uyun Fanny; Sumiati Tahir; Djabar, Sadly Abdul
Jurnal Ilmu Manajemen Profitability Vol. 10 No. 1 (2026): FEBRUARY 2026
Publisher : Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/k3r2gn16

Abstract

Inclusive employment remains a critical component of sustainable development, yet persons with disabilities continue to face barriers in accessing formal labor markets due to limited industry-aligned vocational training and weak institutional coordination. This study aimed to evaluate the effectiveness of an industrial needs–based skill development program implemented by the Disability Service Unit of the Makassar City Manpower Office in improving the employability of persons with disabilities. The research employed a qualitative descriptive design. Data were collected through semi-structured interviews, field observations, and document analysis involving 15 informants, including government officials, company human resource managers, special education teachers, disability advocates, and persons with disabilities. The data were analyzed using the interactive model of qualitative analysis consisting of data reduction, data display, and conclusion verification. The findings indicated that the program had not yet achieved full effectiveness in preparing persons with disabilities for competitive participation in the formal labor market. Training activities remained largely administrative and were dominated by traditional skills that were not aligned with contemporary industry requirements. Limited involvement of industry stakeholders, inadequate accessibility, weak monitoring and evaluation mechanisms, and insufficient post-training job placement support further reduced program impact. These results demonstrate that workforce development programs for persons with disabilities require stronger industry collaboration, competency-based training design, and systematic performance evaluation to achieve meaningful employment outcomes. The study contributes to the literature on inclusive workforce development by highlighting the importance of strategic alignment between public employment services and labor market demands in promoting sustainable labor market inclusion.

Page 30 of 31 | Total Record : 308

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