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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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PENGARUH KEBIJAKAN KREDIT TERHADAP KINERJA KEUANGAN KOPERASI KARYAWAN CLARO HOTEL MAKASSAR (PERIODE TAHUN 2014-2018) Nasrullah Nasrullah; Kahar Kahar; Nurul Azizah
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.v4i2.3780

Abstract

Analisis Kebijakan Kredit pada suatu Koperasi yang penting, karena keberlangsungan suatu Koperasi tergantung pada kinerja Pengurus dalam mengelola Koperasanya. Untuk mengetahui kinerja Pengurus ersebut perlu melakukan analisis keuangan Koperasi melalui analisis rasio. Analisis rasio ersebut berupa perputaran piutang, rasio likuiditas, dan rasio profitabilitas, melihat dari data laporan keuangan Koperasi Karyawan Claro Hotel Makassar selama periode 5 tahun terakhir yaitu tahun 2014 sampai tahun 2018. Metode analisis yang digunakan adalah analisis linéaire sederhana, koefisien determinasi R2 dan uji t (parsial) dengan bantuan SPSS versi 17.0. hasil penelitian menunjukkan bahwa kebijakan kredit berpengaruh positif tidak signifikan terhadap kinerja keuangan koperasi karyawan claro hotel makassar (periode tahun 2014-2018).
THE EFFECT OF BUDGET PARTICIPATION, TOTAL QUALITY MANAGEMENT, AND ENVIRONMENTAL UNCERTAINTY ON MANAGERIAL PERFORMANCE KI IN PT. TONASA LINES SHIPPING IN PANKEP DISTRICT Muh. Zulfadli; Hajering Hajering; Amiruddin Amiruddin
Jurnal Ilmu Manajemen Profitability Vol 5, No 1 (2021): FEBRUARI 2021
Publisher : Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/profitability.v5i1.4861

Abstract

In this study the author has the objective to determine the effect of budget participation, total quality management and environmental uncertainty on managerial performance on PT Pelayaran Tonasa Lines in Pangkep Regency. The hypothesis of this study is: Suspected of budget participation, total quality management and environmental uncertainty have a significant impact on the performance of managerial on PT Pelayaran Tonasa Lines in Pangkep Regency.  The data required in this study is primary data in the form of respondents’ assessment of participation, total quality management, environmental uncertainty and performance of managerial. Data collection methods used in this study is the questionnaire as well as a literature review on the books related to the subject matter covered. Data analysis techniques used by Multiple Linear Regression Test, t test, F test, Coefficient of Determination Test. The results of this study indicate: (1) budget participation a positively and significantly effect on the managerial performance; (2) total quality management a positively and not significantly effect on the managerial performance; and (3) environmental uncertainty a positively and significantly effect on the managerial performance
PROCEDURE FOR GRANTING MICRO CREDIT (CREATION) AT PT PEGADAIAN (PERSERO) PELITA MAKASSAR BRANCH Imran Tahalua
Jurnal Ilmu Manajemen Profitability Vol 5, No 1 (2021): FEBRUARI 2021
Publisher : Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/profitability.v5i1.4852

Abstract

The objectivies of the research were to find out kind evaluate the procedure of providing Micro Credit program (KREASI) at PT Pegadaian (Persero) Branch Pelita Makassar. The research was analysed descriptive qualitatively, the data were collected through observations and interviewing. This research was conducted in April to May 2020. The result of the research showed that the procedure of providing Micro Credit program (KREASI) at PT Pegadaian (Persero) Branch Pelita Makassar has been conducted well, starting with the introduction and approach of potential borrowers, the application stage for micro credit, identifying data. After identifying the data by the credit department, it can be deemed done or denied. The borrower then interviewing and the credit department reviewed the debtor directly. Afterwords, the credit department of analysis then analyzing the borrower’s credit to be given. If it is approved, the loan agreement (SPK) will be issued by the credit department and then make a credit agreement. If it is not approved, the credit department will issue a denial letter and return it to a customer.
PROSEDUR PENJUALAN ALAT BERAT (TOYOTA FORKLIFT) PADA PT TRAKTOR NUSANTARA CABANG MAKASSAR Ahmad Firdaus
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.v4i2.3793

Abstract

This research paper was identified to measure procedure of sales of Heavy Equepment (Toyota Forklifts) at PT Traktor Nusantara branch Makassar. Furthermore this research used qualitatives descriptive method which described the observations and analyzes data. This research paper was the result of research conducted on 04 May to 25 May 2018. The results showed that the procedure of sale of Heavy Equepment (Toyota Forklifts) at PT Traktor Nusantara branch Makassar was in accordance with SOP (Standard Operational Co mpany). Documents and records used in the transaction of cash and credit sales at Pt Traktor Nusantara Makassar Branch was already effective, it can be seen from the documents and records that are used already complete, from ordering goods, credit, filing receipts, invoice, as well as documents of proof of delivery of the goods. As for the abstacles faced in the process of sale of heavy equipment, namely the process of payments made by the customer is often too late. The goods have arrived at the payout process is not finished
EFFECT OF FINANCIAL PERFORMANCE ON COMPANY VALUE AT PT. GUDANG GARAM Tbk nurmi yanti; Nafisah Nurulrahmatiah
Jurnal Ilmu Manajemen Profitability Vol 5, No 1 (2021): FEBRUARI 2021
Publisher : Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/profitability.v5i1.4857

Abstract

This study was conducted to determine the effect of financial performance as measured by liquidity and solvency ratios on firm value at PT. Gudang Garam tbk in the period 2012-2018. The data used in this study are the financial statements of PT. Gudang Garam tbk from 2012-2018. The population used in this study is financial statement data for 29 years, from 1990 to 2018 with the sample used in the form of balance sheet and profit and loss statements for 7 years from 2012 to 2018. The sampling technique uses purposive sampling with data criteria in the latest publications and data. The method of analysis in this research is the method of associative statistical analysis. The data collection technique used literature study and documentation methods while the data analysis used was multiple linear regression, classical assumption test, correlation coefficient, multiple determination coefficient and hypothesis test (2-party t test) using the SPSS software program. From this study it can be concluded that the liquidity ratio has no significant effect on firm value, while the solvency ratio has no and significant effect on firm value. And simultaneous research (f test) shows that there is a significant influence between the liquidity and solvency ratios on firm value
ANALISIS KREDIT MACET TERHADAP RETURN ON ASSET (ROA) PADA KOPERASI PEGAWAI NEGERI (KPN) KASABUA ADE BIMA Riska Satiawati; Aris Munandar
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 
PERFORMANCE ANALYSIS USING BALANCE SCORECARD IN PT TELKOMSEL Andi Muhammad Sahrul; Jeni Kamase; Tenriwaru Tenriwaru
Jurnal Ilmu Manajemen Profitability Vol 5, No 1 (2021): FEBRUARI 2021
Publisher : Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/profitability.v5i1.4853

Abstract

This study aims to measure the performance of PT Telkomsel using the balance scorecard approach from a financial and non-financial perspective; customer perspective, internal business process perspective and, growth and learning perspective. This research is a descriptive study using a mixed method approach, namely a combination of qualitative and quantitative research combined with an explonatory design research model, the data sources of this study are primary data in the form of interviews with informants and questionnaires, and secondary data from literature, financial reports, as well as supporting data related to this research. The results showed a decrease in several financial posts due to changes in government regulations and price competition among telecommunications service providers. From the customer perspective, price product has become a complaint of several customers. From the perspective of internal business processes, it shows the fluctuating value of ARPU and operational costs due to these changes. Continuous training has become a complaint of some employees from a growth and learning perspective, but in general PT Telkomsel's performance with the balance scorecard as a performance measurement tool is already very good.
AUDIT KEPATUHAN PENGELOLAAN PIUTANG DALAM MEMINIMALISIR PIUTANG TAK TERTAGIH (Studi Kasus PT Bank Negara Indonesia (Persero) Tbk Cabang Makassar) Ismawati Ismawati; Naidah Naidah; Linda Arisanty Razak
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.v4i2.3794

Abstract

This research aims to know the application of the compliance audit in the management of accounts receivable accounts receivable to minimise not collectible at PT. Bank Negara Indonesia (Persero) Tbk. Makassar Branch. Methods of analysis used in this study is a qualitative method of analysis. In this case the researchers are using a risk-based audit approach, i.e. audit approach where checking is done against the harmony between the policy and the procedures are carried out with the provision of regulation. So, PT Bank Negara Indonesia (Persero) Tbk. Makassar Branch should be in line with regulations or procedures that have been held by Bank Indonesia (BI) in terms of financing. Based on the results of the study, pointed out that Compliance Audits conducted by the Director of compliance and Compliance Work Unit PT Bank Negara Indonesia (Persero) Tbk. Makassar Branch has gone well in accordance with the duties and those powers and keep independensinya properly because it had working guidelines, systems and procedures of work refers to the provisions of the applicable legislation. As well as in terms of the management of accounts receivable to the customer were in accordance with the applicable procedures. Each of these stages did not escape from the supervision of the compliance group so that each part or section associated on the stage professionally responsible.
ANALYSIS OF CONCEPT, IMPLEMENTATION AND IMPACT ON TRAINING NEEDS ASSESSMENT FOR APPARENTS IN PATTONDON VILLAGE, MAIWA DISTRICT, ENREKANG REGENCY nasrullah nasrullah; Muchran Muchran
Jurnal Ilmu Manajemen Profitability Vol 5, No 1 (2021): FEBRUARI 2021
Publisher : Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/profitability.v5i1.4858

Abstract

This study aims to find out how the concepts of Training Neds Assessment (TNA), how to implement Training Needs Assessment (TNA), and the impact of Training Needs Assessment (TNA) in developing the quality of officials in Pattondon Salu Village, Maiwa District, Enrekamg Regency. The sample in this study were 11 informants and the technique used was qualitative analysis conducted at the time of data collection and after data collection was completed. The data analysis activity of this research was carried out interactively and took place continuously to complete through several steps in a systematic manner, namely data collection, data reduction, data display. The results showed that the application of the Training Needs Assessment  concept that could properly improve the work ability of Pattondon Salu village officials and the Implementation of Training Needs Assessment   in Pattondon Salu village had a positive impact on the ability of village officials to work so that the performance of village officials was better than before training
ANALISIS PERBANDINGAN RASIO PROFITABILITAS PADA PT. MANDOM INDONESIA TBK DENGAN PT. MARTINA BERTO TBK Rizki Ahdiaryani; 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 (1,9712,120). 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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