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Contact Name
Nur Sandi Marsuni
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+6285796461067
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Universitas Muhammadiyah Makassar Jl. Sultan Alauddin No. 259 Makassar Contact Person 085796461067
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INDONESIA
Jurnal Ilmu Manajemen Profitability
ISSN : 27146332     EISSN : 27146324     DOI : -
Core Subject : Economy, Science,
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
Articles 323 Documents
Career Development and Job Satisfaction among Generation Z Employees: A Literature Review Rahmayanti; Qorisyatul Arika; Helmi Buyung Aulia Safrizal
Jurnal Ilmu Manajemen Profitability Vol. 10 No. 2 (2026): AGUSTUS 2026
Publisher : Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/vvs62g09

Abstract

The rapid transformation of the workforce has positioned Generation Z as a dominant labor force characterized by high adaptability, strong expectations for continuous learning, and accelerated career progression. This shift compels organizations to reassess human resource management strategies, particularly in relation to career development and job satisfaction. This study aims to systematically review existing literature to examine the role of career development in influencing job satisfaction among Generation Z employees. Using a qualitative literature review approach, this study analyzes ten selected national and international academic journal articles published between 2021 and 2025 that address career development, job satisfaction, and related workplace factors within the Generation Z workforce. The findings indicate that career development plays a strategic role in enhancing job satisfaction, employee motivation, and organizational commitment among Generation Z, especially when supported by a positive work environment, effective interperssonal relationships, and work–life balance. However, the impact of career development is not uniformly significant across all organizational contexts, as factors such as compensation, intrinsic motivation, leadership support, and organizational culture may exert a stronger influence in certain settings. Job satisfaction is frequently identified as a mediating variable that strengthens the relationship between career development and employee loyalty, performance, and retention. This study contributes to the human resource management literature by providing a comprehensive synthesis of recent empirical findings and offers practical insights for organizations to design flexible, transparent, and Generation Z–oriented career development strategies to enhance sustainable workforce performance.
Direct and Indirect Compensation as Strategic Instruments Enhancing Employee Performance: A Literature Review Ahmad Zamzami; Moh. Farhan Hadi; Helmi Buyung Aulia Safrizal
Jurnal Ilmu Manajemen Profitability Vol. 10 No. 2 (2026): AGUSTUS 2026
Publisher : Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/bbzkke91

Abstract

Employee performance is a critical determinant of organizational effectiveness and sustainability in an increasingly competitive business environment. Among various human resource management strategies, compensation plays a strategic role in shaping employee motivation, productivity, and work behavior. This study aims to systematically review the role of direct and indirect compensation as instruments for enhancing employee performance. Using a qualitative literature review approach, this study analyzes eleven selected quantitative research articles published in national and international academic journals. The reviewed literature focuses on the effects of direct compensation, including salaries, wages, incentives, and bonuses, as well as indirect compensation, such as health benefits, social security, leave entitlements, and workplace facilities, on employee performance outcomes. The findings indicate that direct compensation tends to have a stronger and more immediate influence on employee performance, particularly in terms of motivation and target achievement in the short term. However, indirect compensation plays a crucial supportive role by fostering job satisfaction, psychological well-being, organizational commitment, and long-term employee retention. Although its impact on performance is often indirect, indirect compensation strengthens the effectiveness of direct compensation by creating a stable and supportive work environment. The review also reveals variations in empirical findings, suggesting that the effectiveness of compensation systems is highly dependent on organizational context, employee characteristics, and industry sector. This study contributes to the human resource management literature by providing a comprehensive synthesis of existing empirical evidence and offers practical implications for organizations to design balanced, transparent, and integrated compensation systems to achieve sustainable employee performance.
Risk Management Analysis of the Baznas MSMEs Empowerment Program Sahriani; Syahriyah Semaun; Damirah; Muliati; Musmulyadi
Jurnal Ilmu Manajemen Profitability Vol. 10 No. 2 (2026): AGUSTUS 2026
Publisher : Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/bscpft33

Abstract

This research is motivated by the important role of Micro, Small, and Medium Enterprises (MSMEs) as the backbone of the national economy, but are often hampered by limited capital and weak risk management. BAZNAS Mamuju Tengah Regency is present through an integrated MSME empowerment program to address these issues. This study aims to analyze how the risk management strategy implemented by BAZNAS Mamuju Tengah Regency. The research method used is descriptive qualitative. Primary data was obtained through in-depth interviews with BAZNAS administrators and MSME beneficiaries, as well as direct observation of the mentoring process in the field. Data were analyzed using data reduction, data presentation, and conclusion drawing techniques to obtain an objective picture of the risk mitigation implemented. The results of the study show 1). The form of the MSME empowerment program of BAZNAS Mamuju Tengah Regency is carried out by integrating the Capital, Mental, and Managerial (3M) pillars as a holistic empowerment framework. 2). The risk management strategy is carried out through a structured cycle, starting from identifying potential moral hazard to routine monitoring. He revealed that the policy of distributing aid in the form of physical assets (non-cash) was highly effective in reducing the risk of aid misuse to as low as 1-2%. Furthermore, six months of intensive mentoring was proven to increase business resilience and discipline in financial reporting.
Employee Emotional Adaptation to Internal Organizational Policy Uncertainty Suriyanti; Serling Serang; Putri Regina Prayoga; Muhammad Ridwan Mukhlis; Muh Rifai Arsyad
Jurnal Ilmu Manajemen Profitability Vol. 10 No. 2 (2026): AGUSTUS 2026
Publisher : Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/b4m6va03

Abstract

Internal policy uncertainty is a common phenomenon in modern organizational dynamics and has the potential to generate psychological pressure and negative emotional responses among employees. Policy changes that are inconsistent, lack transparency, and are poorly communicated may trigger anxiety, stress, and a decline in employees’ sense of security and trust in the organization. Such conditions require emotional adaptation so that employees can continue to function effectively in uncertain work environments. This study aims to conceptually examine employees’ emotional adaptation to internal policy uncertainty and to identify factors influencing this process. The research employs a descriptive qualitative literature review by analyzing relevant scholarly journal articles, academic books, and previous empirical studies. The findings indicate that internal policy uncertainty serves as a major trigger of negative emotional responses among employees. Emotional adaptation functions as an important coping mechanism that enables employees to regulate emotions, maintain psychological balance, and adjust to organizational changes. Emotional intelligence and organizational support—particularly through transparent internal communication and supportive leadership—strengthen employees’ capacity for emotional adaptation. Beyond individual well-being, emotional adaptation has strategic implications for employee commitment and organizational sustainability. Therefore, organizations should consider employees’ emotional aspects in the formulation and implementation of internal policies to foster adaptive and sustainable work environments.
The Role of Organizational Culture in Shaping Employee Behavior and Performance Achmad Gani; Serlin Serang; Muh. Aditya A.W; Nesa Safriani
Jurnal Ilmu Manajemen Profitability Vol. 10 No. 2 (2026): AGUSTUS 2026
Publisher : Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/9wjh3x13

Abstract

Organizational culture is a strategic factor that shapes employee behavior and contributes to improved employee performance. However, the effectiveness of organizational culture depends on how cultural values are strengthened, communicated, and internalized through leadership and organizational practices. This study aimed to examine the role of organizational culture in shaping work behavior and employee performance and to identify the role of leadership and organizational culture strengthening strategies in improving employee motivation and performance. The study used a literature review with a descriptive qualitative approach through a systematic review of relevant scientific journals and academic books. The findings indicated that organizational culture had a significant influence on employee performance, both directly and indirectly through increased motivation, job satisfaction, and organizational commitment. The findings also showed that leadership played a key role in shaping and internalizing organizational cultural values, while consistently implemented organizational culture strengthening strategies, including visionary leadership, effective communication of values, and fair reward systems, improved employee motivation and performance. This study contributes theoretically and practically to the development of human resource management by emphasizing the importance of integrating organizational culture, leadership, and strengthening strategies to enhance employee performance. The findings also indicate that a strong organizational culture can support organizational competitiveness and sustainability.
The Influence of Organizational Behavior and Organizational Culture on MSME Performance in Makassar City Suriyanti; Ilham Labbase; Hasnawati; Muhammad Zein
Jurnal Ilmu Manajemen Profitability Vol. 10 No. 2 (2026): AGUSTUS 2026
Publisher : Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/vacqqa02

Abstract

Micro, small, and medium enterprises (MSMEs) play a strategic role in the Indonesian economy by absorbing labor, supporting economic growth, and promoting equitable community welfare. However, improving MSME performance remains an important challenge, particularly in ensuring that internal organizational factors can effectively support productivity, operational efficiency, and customer satisfaction. This study aimed to examine the effects of organizational culture and organizational behavior on MSME performance in Makassar City. A quantitative research approach was employed using primary data collected through questionnaires distributed to 100 MSMEs in Makassar City. The data were analyzed using descriptive statistical analysis and Statistical Package for the Social Sciences (SPSS) version 27.00. The results showed that organizational culture had a positive and significant effect on MSME performance, indicating that better implementation of organizational culture was associated with higher productivity, operational efficiency, and customer satisfaction. Organizational behavior also had a positive and significant effect on MSME performance, demonstrating that effective organizational behavior further improved productivity, operational efficiency, and customer satisfaction. These findings indicate that organizational culture and organizational behavior are important internal factors in strengthening MSME performance. The study contributes to the understanding of organizational factors that support MSME development and provides practical implications for MSME owners and managers in developing a supportive organizational culture and effective behavior to improve performance and competitiveness in Makassar City.
The Influence of Internal Organizational Factors on Employee Performance at Perum Perhutani Regional Division of East Java Agi Yusuf Burhan Haryono; Teguh Soedarto; Ika Sari Tondang
Jurnal Ilmu Manajemen Profitability Vol. 10 No. 2 (2026): AGUSTUS 2026
Publisher : Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/9bx9yp26

Abstract

The forestry sector requires stable and consistent employee performance to sustain ecological, economic, and social functions, particularly within organizations responsible for managing strategic state forest resources. Performance fluctuations at Perum Perhutani Regional Division of East Java indicate the importance of examining internal organizational factors that may influence employee effectiveness. This study aims to analyze the effects of work discipline, job promotion, work environment, and compensation on employee performance. A quantitative research approach was employed, using primary data collected through questionnaires from 50 permanent employees selected through purposive sampling from a population of 115 employees. The collected data were analyzed using Structural Equation Modeling–Partial Least Squares (SEM-PLS) with SmartPLS to evaluate the measurement and structural models. The results demonstrate that work discipline, job promotion, work environment, and compensation each have a positive and significant effect on employee performance. Work discipline emerged as the most dominant determinant, with a coefficient of 0.629 and an effect size of 1.079, followed by the work environment with a coefficient of 0.306 and an effect size of 0.320. Job promotion and compensation also demonstrated significant positive effects, although their contributions were comparatively smaller. The coefficient of determination (R²) of 0.709 indicates that the proposed model explains 70.9% of the variance in employee performance, while 29.1% is attributable to factors outside the model. These findings highlight the strategic importance of strengthening internal human resource management practices, particularly work discipline and workplace conditions, to improve performance stability, organizational effectiveness, and sustainable state forest management outcomes.
The Role of Brand Image, Perceived Quality, and Store Atmosphere on Customer Loyalty through Purchase Decision at Grainsly Surabaya Alifia Salma Az Zahra; Wahyu Santoso; Nisa Hafi Idhoh Fitriana
Jurnal Ilmu Manajemen Profitability Vol. 10 No. 2 (2026): AGUSTUS 2026
Publisher : Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/gxcaze47

Abstract

The growing demand for healthy food products has created significant opportunities for businesses in the healthy food sector; however, maintaining customer loyalty remains challenging amid increasing competition and changing consumer preferences. In this context, understanding the mechanisms through which brand-related and store-related factors influence customer loyalty is essential for developing sustainable customer relationships. This study aims to examine the effects of brand image, perceived quality, and store atmosphere on customer loyalty through purchase decisions as a mediating variable at Healthy Food Grainsly Surabaya. The study employed a mixed-methods approach by integrating quantitative and qualitative data to obtain a comprehensive understanding of customer behavior. Quantitative data were collected from 100 respondents using an accidental sampling technique and analyzed using Structural Equation Modeling–Partial Least Squares (SEM-PLS). The findings reveal that brand image and store atmosphere do not have significant direct effects on customer loyalty. However, both variables demonstrate significant indirect effects on customer loyalty through purchase decisions, indicating that purchase decisions play an important mediating role in translating customer perceptions into loyalty. Meanwhile, perceived quality and purchase decisions have significant direct effects on customer loyalty. The structural model demonstrates strong explanatory and predictive capabilities, indicating that the selected variables provide meaningful explanations of customer loyalty behavior. These findings suggest that customer loyalty is shaped not only by favorable perceptions of a brand and retail environment but also by actual purchasing experiences and perceived product quality. Therefore, businesses should strengthen product quality, facilitate positive purchase decisions, and complement branding and store-atmosphere strategies to establish sustainable long-term customer loyalty.
The Impact of The European Union Deforestation Regulation (EUDR) On Indonesia’s Palm Oil Exports to The European Union Nina Nur Aini; Syarif Imam Hidayat; Mirza Andrian Syah
Jurnal Ilmu Manajemen Profitability Vol. 10 No. 2 (2026): AGUSTUS 2026
Publisher : Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/d8jkj660

Abstract

The European Union Deforestation Regulation (EUDR) represents a significant policy development in global agricultural trade, particularly for commodity-exporting countries such as Indonesia, whose palm oil sector has strong economic linkages with the European Union market. This study examines the impact of EUDR on Indonesia’s palm oil exports to the European Union while considering other economic and policy-related determinants of export performance. A quantitative research approach was employed using annual time-series data covering the period from 2005 to 2024. A dummy variable regression model was utilized to estimate the potential effect of EUDR, while controlling for export levy policy (Tax PE), European Union gross domestic product (EU GDP), palm oil prices, and lagged export values. The results indicate that EUDR has no statistically significant short-term effect on Indonesia’s palm oil exports to the European Union, suggesting that the regulation had not generated a measurable disruption in export performance during the observation period. The export levy policy (Tax PE) also shows a statistically insignificant effect, indicating that domestic fiscal intervention does not substantially determine export outcomes in the short run. Conversely, palm oil prices and lagged export values demonstrate statistically significant effects, confirming the importance of international market conditions and export persistence in explaining export performance. These findings indicate that Indonesia’s palm oil exports remain more strongly influenced by market dynamics than by immediate regulatory intervention. Nevertheless, the potential long-term effects of EUDR warrant continued attention as implementation intensifies, traceability requirements expand, and compliance obligations become increasingly enforced across global palm oil supply chains.
Employee Competence and Service Innovation as Determinants of Customer Satisfaction in Gold-Pawning Financing Services Edi Jusriadi; M.Yusuf Alfian Rendra Anggoro; Nurfadilah Mansyur
Jurnal Ilmu Manajemen Profitability Vol. 10 No. 2 (2026): AGUSTUS 2026
Publisher : Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/t6gtzn64

Abstract

Customer satisfaction is an important indicator of service quality and organizational performance, particularly in competitive service-oriented businesses. However, customer satisfaction may be affected by the competence of employees in delivering services and the organization’s ability to develop service innovations that respond to customer needs. This study aimed to analyze the influence of employee competence and service innovation on customer satisfaction at PT. Mas Agung Sejahtera in Jeneponto Regency. The study employed a quantitative research design, with data collected through questionnaires and analyzed using statistical procedures to examine the partial and simultaneous relationships among the variables. The results showed that employee competence had a positive and significant influence on customer satisfaction. Service innovation also had a positive and significant influence on customer satisfaction. Simultaneously, employee competence and service innovation had a positive and significant effect on customer satisfaction, with the two variables jointly explaining 35.5% of the variation in customer satisfaction, while the remaining 64.5% was attributable to other factors outside the research model. These findings indicate that strengthening employee competence and continuously improving service innovation are important strategies for enhancing customer satisfaction. The study contributes practical evidence that organizations can improve customer-oriented performance by developing capable employees and implementing service innovations that better address customer expectations.