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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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The Effect of Work Flexibility and Work Environment on Job Satisfaction through Work–Life Balance among PLN Pinrang Employees Natsir, Ikram Saprillah; Karim, Kasnaeny; Latief, Baharuddin
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: 10.26618/0xw52b53

Abstract

Despite growing attention to work flexibility and work environment in human resource management literature, limited studies have simultaneously examined their direct and indirect effects on job satisfaction through work–life balance within public utility organizations. This study aimed to analyze the influence of work flexibility and work environment on job satisfaction, with work–life balance acting as a mediating variable among employees of PLN UP3 Pinrang–ULP Lakawan. The research employed a quantitative design using primary data collected through structured questionnaires distributed to all 64 employees using a census sampling technique. Data were analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM) with SmartPLS 4.0 to evaluate both the measurement and structural models. The results indicated that work flexibility had a positive and significant effect on work–life balance and job satisfaction. Similarly, the work environment significantly influenced both work–life balance and job satisfaction. Furthermore, work–life balance showed a positive and significant effect on job satisfaction and partially mediated the relationships between work flexibility and job satisfaction as well as between work environment and job satisfaction. The model demonstrated strong explanatory power, with the structural model explaining a substantial proportion of variance in both work–life balance and job satisfaction. These findings highlight the importance of implementing flexible work arrangements and creating a supportive work environment to improve employees’ work–life balance and ultimately enhance job satisfaction. The study contributes to human resource management literature by providing empirical evidence from a public utility organizational context and offers practical implications for organizations seeking to improve employee well-being and organizational performance.
Administrative Digitalization and Performance Efficiency: The Moderating Role of Accountability in Public Sector Organizations in Nunukan Regency Elda Apritia Puspita Dwi; Abdul Majid; Hasniaty
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/k6t4kq34

Abstract

Public sector organizations increasingly adopt administrative digitalization to improve governance efficiency; however, empirical evidence regarding how digital transformation enhances performance efficiency and the role of accountability mechanisms remains limited, particularly in local government institutions. This study aimed to examine the effect of administrative digitalization on performance efficiency and to analyze the moderating role of accountability in public sector organizations in Nunukan Regency. The research employed a quantitative explanatory design using primary data collected through structured questionnaires distributed to employees of the Department of Social Affairs, Women’s Empowerment, and Child Protection in Nunukan Regency. A total sampling technique was applied, resulting in 50 respondents. Data were analyzed using SmartPLS with structural equation modeling to test direct and moderating relationships among variables. The results indicated that administrative digitalization had a positive and significant effect on performance efficiency, suggesting that the adoption of digital administrative systems improves operational processes and decision-making effectiveness. Accountability also showed a significant direct influence on performance efficiency. However, the interaction analysis revealed that accountability weakened the relationship between administrative digitalization and performance efficiency, indicating that additional accountability procedures may introduce administrative complexity that reduces the efficiency gains from digital transformation. These findings contribute to the literature on digital governance by highlighting the conditional role of accountability in shaping the effectiveness of digitalization initiatives. Practically, the study suggests that public sector organizations should balance digital transformation with streamlined accountability mechanisms to maximize efficiency improvements in administrative services.
The Impact of TikTok Social Media Utilization as a Promotional Tool on Revenue Growth of Micro, Small, and Medium Enterprises (MSMEs) Muh. Ramli; Rusli; Hasrul Wijaya; Safri Tahir
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/qmgy9a30

Abstract

The rapid expansion of digital marketing has transformed how Micro, Small, and Medium Enterprises (MSMEs) promote products, particularly through short-video platforms such as TikTok. Despite widespread adoption, empirical evidence on how platform utilization contributes to income growth among local MSMEs remains limited. This study aimed to examine the effect of short-video social media utilization as a promotional strategy on MSME revenue growth in the Manakarra Beach area of Mamuju City, Indonesia. The research employed a quantitative correlational design using a cross-sectional approach. The population consisted of 50 MSME actors, and total sampling was applied. Primary data were collected through structured questionnaires measuring promotional intensity and income changes, and the data were analyzed using simple linear regression. The results showed that digital promotion through short-video content had a positive and statistically significant effect on MSME income (t = 2.688; p = 0.010 < 0.05). The regression coefficient indicated that increased promotional utilization contributed positively to revenue improvement, although the coefficient of determination (R² = 0.131) revealed that only 13.1% of income variation was explained by the model, with the remainder influenced by other business factors. These findings indicate that short-video social media functions as an effective complementary marketing instrument rather than a single determinant of business performance. This study contributes to digital marketing and MSME development literature by providing empirical evidence on the economic relevance of interactive promotional media and suggests that integrated marketing strategies and content optimization are essential for maximizing MSME revenue growth.
Service Effectiveness in Enhancing Customer Satisfaction: Evidence from Studio Room Services in Gowa Regency, Indonesia Nasrullah; Moh.Aris Pasiqai; Muh.Hanif Fatin
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: 10.26618/5g6xd038

Abstract

This study investigates the effectiveness of service delivery in enhancing customer satisfaction at Kamar Studio, a small and medium-sized enterprise (SME) operating in the fashion and printing service industry in Gowa Regency, Indonesia. Adopting a qualitative descriptive approach, the research explores how service effectiveness is perceived and experienced by customers through the dimensions of service quality. Data were collected through in-depth interviews, direct observations, and documentation involving the business owner, employees, and customers. The analysis followed an interactive qualitative model encompassing data reduction, data display, and conclusion drawing, supported by triangulation to ensure credibility. The findings reveal that service effectiveness significantly contributes to customer satisfaction across all SERVQUAL dimensions, namely reliability, responsiveness, assurance, empathy, and tangibles. Reliable service delivery, reflected in order accuracy and timely completion, strengthens customer trust and satisfaction. Responsiveness through prompt communication and proactive service updates enhances perceived service value. Assurance, manifested in employee competence and service guarantees, reduces perceived risk and fosters repeat patronage. Empathy creates emotional satisfaction by providing personalized and attentive service experiences, while tangible aspects such as facilities, equipment, and visual presentation reinforce perceptions of professionalism and service credibility. Overall, the study confirms that integrated service effectiveness plays a vital role in shaping positive customer perceptions, encouraging loyalty, repeat purchases, and positive word-of-mouth. These findings highlight the applicability of the SERVQUAL framework within the context of SMEs in creative service industries and offer practical insights for improving service-oriented strategies to support sustainable business growth.
Analyzing the Implementation of the Inaportnet System for Enhancing Digital Port Services at Soekarno–Hatta Port Makassar Vera Melinda; Rudianto; Freddy J Rumambi
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/dbtcyd11

Abstract

The rapid digital transformation of maritime logistics has encouraged ports to adopt integrated information systems to improve efficiency, transparency, and service quality. However, despite the national implementation of port community systems in Indonesia, empirical evidence on how such systems operate at the port level and what factors influence their effectiveness remains limited. This study aimed to analyze the implementation of the Inaportnet system and to identify the supporting and inhibiting factors affecting digital service improvement at Soekarno–Hatta Port in Makassar. The study employed a qualitative descriptive research design. Data were collected from primary and secondary sources through structured interviews, observation, and documentation. The primary informants included port authority staff, a maritime transportation information system coordinator from the Ministry of Transportation, and a shipping agency representative. Data were analyzed using qualitative descriptive techniques and a SWOT framework to evaluate strengths, weaknesses, opportunities, and threats related to the system’s implementation. The findings indicated that the Inaportnet system had been implemented relatively well and contributed to faster and more transparent port services, including document approval processes that could be completed within approximately 30 minutes after submission. The system also improved efficiency through single submission services, electronic data integration, and reduced administrative errors. However, several challenges remained, including occasional network downtime, technical dependence on central system management, and limited digital capabilities among operators of traditional shipping vessels. The study concludes that while Inaportnet significantly enhances digital port services, further improvements in human resource capacity, infrastructure reliability, and stakeholder digital literacy are essential to achieve fully integrated and sustainable maritime digital services.
Analysis of the Green Economy Framework for the Sustainability of the Halal Industry in Indonesia Sapinah, Sapinah; Siradjuddin, Siradjuddin; Awaluddin, Murtiadi
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/pem37n31

Abstract

The halal industry is a strategic sector in Indonesia’s economy; however, its development continues to face sustainability challenges, particularly in integrating environmental considerations into the halal value chain. While the green economy paradigm has become central to sustainable development discourse, systematic efforts to integrate this framework within the Indonesian halal industry remain limited and fragmented. This study aims to analyze the systemic and conceptual integration of the green economy framework in supporting the sustainability of the halal industry in Indonesia.Using a qualitative approach, this research employs a narrative literature review of scientific articles indexed in Scopus, Web of Science, and Google Scholar from 2019–2025. Literature selection was conducted systematically based on thematic relevance, conceptual contribution, source quality, and contextual alignment with halal industry and green economy issues.The findings reveal that integrating green economy principles into the halal industry requires a multidimensional framework comprising five components: (1) green sharia value, (2) green production and clean technology, (3) sustainable halal supply chain, (4) green halal financing and investment, and (5) policy, governance, and public engagement. The model demonstrates that halal industry sustainability depends not only on sharia compliance but also on ecological efficiency, technological transformation, and collaborative governance. The study contributes theoretically by linking maqāṣid al-sharī‘ah with the green economy paradigm and provides practical guidance for developing sustainability-oriented national halal policies.
Audit Committee, ESG Score, and Firm Value: An Information Systems Audit Perspective for Automotive Companies Ridwan; Muchriana Muchran; Ramly; Azizah Saban
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/xzpn3y32

Abstract

This study investigates the effect of Environmental, Social, and Governance (ESG) scores on firm value and examines the moderating role of the audit committee from an information systems audit perspective in Indonesian automotive companies. Using an explanatory quantitative approach, this research employs firm-year secondary data from automotive sector firms listed on the Indonesia Stock Exchange over the 2021–2023 period. Firm value is measured using Tobin’s Q, ESG performance is proxied by composite ESG scores, and the audit committee is represented by its size as an internal governance mechanism. Data are analyzed using multiple linear regression and Moderated Regression Analysis (MRA) with SPSS 27. The findings reveal that ESG scores do not have a significant effect on firm value, indicating that capital market participants have not fully internalized ESG information as a primary determinant of valuation within the Indonesian automotive sector. In contrast, the audit committee demonstrates a positive and significant effect on firm value, highlighting the importance of effective internal monitoring mechanisms in enhancing market confidence. Furthermore, the interaction between ESG scores and the audit committee is negative and statistically insignificant, suggesting that the audit committee does not strengthen the ESG–firm value relationship but functions more as a screening mechanism that ensures the credibility and reliability of ESG information produced by corporate information systems. This study contributes to the ESG and corporate governance literature by integrating an information systems audit perspective, emphasizing that ESG effectiveness as a value-relevant signal depends on the quality of internal oversight and data integrity. Practically, the findings imply that strengthening audit committees and ESG-related information systems is crucial for improving ESG credibility in emerging capital markets.
The Effect of Service Quality on Muzakki Decision-Making at the National Zakat Agency (BAZNAS) of Wajo Regency Faisal; Aldi Setiawan; Andi Yuniarti
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: 10.26618/772fst64

Abstract

This study examined the effect of service quality on muzakki decision-making at Badan Amil Zakat Nasional (BAZNAS) of Wajo Regency, Indonesia. Despite the substantial potential of zakat as an instrument for social welfare and poverty reduction, the actual participation of muzakki in institutional zakat payment remains relatively low, indicating the need to identify factors influencing their decisions. This research aimed to analyze whether service quality significantly influences muzakki decisions to pay zakat through BAZNAS. A quantitative causal-associative design was employed, using primary data collected through questionnaires distributed to 99 muzakki selected through simple random sampling from a population of 228 individuals. The data were analyzed using simple linear regression with SPSS, following validity and reliability testing of the SERVQUAL-based instrument covering tangibles, reliability, responsiveness, assurance, and empathy. The results showed that service quality had a positive and significant effect on muzakki decision-making (t = 2.048; p = 0.043 < 0.05), with the regression equation ? = 42.177 + 0.116 ? Y=42.177+0.116X. The correlation coefficient (r = 0.204) indicated a weak but significant relationship, and the coefficient of determination (R² = 0.041) suggested that service quality explained 4.1% of decision variance. These findings imply that improving professional, responsive, and transparent services strengthens trust and encourages institutional zakat participation, contributing practically to service strategy development and theoretically to behavioral studies in Islamic social finance.

Page 31 of 31 | Total Record : 308

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