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Profit: Jurnal Manajemen, Bisnis dan Akuntansi
ISSN : 29634989     EISSN : 29635292     DOI : -
Core Subject : Economy,
Profit: Jurnal Manajemen, Bisnis dan Akuntansi adalah untuk menyebarluaskan, mengembangkan dan menfasilitasi hasil penelitian mengenai Ilmu bidang Ekonomi Manajemen ,Akuntansi dan Bisnis, sebagai media bagi para dosen, guru, peneliti dan para praktisi dalam bidang Ekonomi Manajemen Akuntansi Bisnis dari seluruh Indonesia, dalam melakukan pertukaran informasi tentang hasil-hasil penelitian terbaru yang telah dilakukan. Adapun ruang lingkup Jurnal Profit adalah: Ilmu Ekonomi, Ilmu Akuntansi, Ilmu Manajemen, Bisnis, Pendidikan Akuntansi, Pasar Modal dan Bank, Audit Pajak, Akuntansi Sektor Publik, Akuntansi Syariah dan Perdagangan, E-Bisnis, Sistem Informasi Manajemen, Manajemen Informatika.
Articles 307 Documents
Pengaruh Independensi, Kompetensi Dan Tekanan Waktu Terhadap Kualitas Audit: Studi Kasus Pada Kantor Akuntan Publik Di Wilayah Surabaya Rida Ayu Pratiwi; Syaiful Syaiful
Profit: Jurnal Manajemen, Bisnis dan Akuntansi Vol. 3 No. 2 (2024): Mei : Profit: Jurnal Manajemen, Bisnis dan Akuntansi
Publisher : UNIVERSITAS MARITIM AMNI SEMARANG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58192/profit.v3i2.1978

Abstract

Examining the potential relationship between audit quality and factors like independence, competence, and time pressure is the primary goal of this study. Auditors from Surabaya-area Public Accounting Firms (KAP) make up the sample population used in this study. There were a total of 51 respondents selected using a purposive selection technique. Descriptive statistics, validity, and reliability tests were performed on the data before analysis. Following this, do the traditional set of tests for assumptions, which includes the tests for normality, multicollinearity, and heteroskedasticity. Multiple linear regression analysis is used in this study. Coefficient of determination (R2), partial test (t test), and simultaneous test (F test) are the outcomes of hypothesis testing. This study's hypothesis testing findings reveal that while time pressure does not affect audit quality, independence and competence do. Limitations of this study include the fact that the questionnaire was only distributed in the Surabaya region.
Pengaruh Pendapatan Dan Gaya Hidup Terhadap Perilaku Konsumtif Petani Kelapa Sawit di Desa Karang Berahi Kecamatan Pamenang Kabupaten Merangin Asih Tri Utami Ningsih; Addiarrahman; M. Taufik Ridho
Profit: Jurnal Manajemen, Bisnis dan Akuntansi Vol. 3 No. 2 (2024): Mei : Profit: Jurnal Manajemen, Bisnis dan Akuntansi
Publisher : UNIVERSITAS MARITIM AMNI SEMARANG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58192/profit.v3i2.1981

Abstract

In the current era of globalization, most of Karang Berahi Village's income and lifestyle are not in accordance with consumptive behavior because income and lifestyle greatly influence the consumptive behavior of oil palm farmers in Karang Berahi Village so that on average people waste more in their lifestyle. luxurious. The aim of this research is to find out how income and lifestyle influence palm oil consumptive behavior in Karang Berahi Village, Pamenang District, Merangin Regency. The method used in this research is quantitative research. Data collection was carried out by means of observation, interviews, documentation and questionnaires. This research used a sample of 85 samples. The data analysis used in this research is, validity test, reliability test, classical assumption test, descriptive statistical test, and multiple linear regression test, namely the coefficient of determination test, T test and F test. Based on the data processing carried out in this research, results were obtained for the income variable (X1) partially, namely with a significance level smaller than 0.05, namely with a significance level of 0.000, so it can be said that the income variable has a significant influence on consumer behavior. Meanwhile, for the Lifestyle variable (X2), partially, with a significance level greater than 0.05, namely with a significance level of 7.937, it can be said that the income variable has no effect on consumer behavior. Furthermore, by using the F test to obtain a significance value of 0.001 which is smaller than 0.05, the regression model can be used to predict that income and lifestyle together influence consumer behavior. The calculation of the coefficient of determination results in showing that all independent variables, namely income (X1), lifestyle (X2), can explain the consumptive behavior variable (Y) by 20%, the remaining 80% is influenced by other variables not examined in this research.
Analisis System Application Product (SAP) di PTPN III Kebun Dusun Hulu Senly Ardalena Damanik; Nurlaila Nurlaila
Profit: Jurnal Manajemen, Bisnis dan Akuntansi Vol. 3 No. 1 (2024): Februari : Profit: Jurnal Manajemen, Bisnis dan Akuntansi
Publisher : UNIVERSITAS MARITIM AMNI SEMARANG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58192/profit.v3i1.1988

Abstract

This research uses a qualitative research method with a case study approach. In this research, researchers found that the technical system used for SAP at PTPN III Kebun Dusun Hulu has sufficient capacity and can work properly. However, some technical problems such as network errors, damage to hardware, or software that is not working properly can hinder the data input process. Based on the research results, researchers found that PTPN III Kebun Dusun Hulu had implemented several efforts and solutions to overcome obstacles to the System Application and Product (SAP). One of them is ensuring accurate and transparent recording and reporting of human resources, thereby helping plantations manage and utilize human resources effectively and efficiently. Apart from that, refreshment activities were also carried out for employees to understand the importance of business process standardization in SAP and how to apply it consistently. There are also routine supervision and monitoring activities to ensure correct understanding and implementation of business processes by all employees.
Pengaruh Audit Operasional dan Pengendalian Internal terhadap Kinerja Perusahaan Risma Adelia Yuningsih; Suwandi Suwandi
Profit: Jurnal Manajemen, Bisnis dan Akuntansi Vol. 3 No. 1 (2024): Februari : Profit: Jurnal Manajemen, Bisnis dan Akuntansi
Publisher : UNIVERSITAS MARITIM AMNI SEMARANG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58192/profit.v3i1.1989

Abstract

The company is the place where all production activities occur and all production factors gather. One important factor for a company to achieve quality performance is from a non-financial perspective such as operational audits and internal controls. This research aims to analyze the influence of operational audit and internal control on the performance of PT. Karya Sidorukun Santosa. The method used in this research is a quantitative approach with data obtained through distributing questionnaires. The results of data analysis show that operational audits have a negative effect on company performance, while internal control has a positive effect on company performance.
Evaluasi Implementasi Manajemen Berbasis Sekolah Di UPT SPF SMP Negeri 22 Kota Makassar: Sebuah Analisis Kualitatif Indriati Amirullah; Noerhayati Amirullah; Anne Abdurrahman; Nurasia Natsir
Profit: Jurnal Manajemen, Bisnis dan Akuntansi Vol. 2 No. 4 (2023): November : Profit : Jurnal Manajemen, Bisnis dan Akuntansi
Publisher : UNIVERSITAS MARITIM AMNI SEMARANG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58192/profit.v2i4.1990

Abstract

This research aims to explore strategies and challenges in implementing School Based Management (MBS) at UPT SPF SMP Negeri 22 Makassar City. Through a qualitative research approach, data was collected through in-depth interviews, participant observation, and document analysis. The research results show that schools have adopted a number of strategies to implement SBM, including increasing stakeholder participation, using technology in the teaching and learning process, and increasing transparency and accountability. However, the research also uncovered a number of challenges, including resistance to change, lack of training and support for school staff, and resource constraints. This research suggests that effective solutions to these challenges are essential to ensure successful and sustainable SBM implementation.
Analisis Value For Money Anggaran Pendapatan Dan Belanja Daerah (APBD): Studi Pada Pemerintah Kabupaten Katingan Tahun 2018-2022 Aldi Wiraguna; Yohanes Joni Pambelum; Golda Belladonna Umbing
Profit: Jurnal Manajemen, Bisnis dan Akuntansi Vol. 3 No. 2 (2024): Mei : Profit: Jurnal Manajemen, Bisnis dan Akuntansi
Publisher : UNIVERSITAS MARITIM AMNI SEMARANG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58192/profit.v3i2.1995

Abstract

Finding out how the Regional Financial and Asset Management Agency of Katingan Regency measures financial performance using Value for Money is the goal. This research is categorized as a case study. Primary and secondary sources of information are used. A documentation is a data collector's best friend. We employ quantitative descriptive analysis to examine the data. In light of the fact that the Value for Money ratio level of program realization grew annually from 2018 to 2022, the study concludes that the fiscal performance of the Katingan Regency Government may be characterized as satisfactory. If we look at the economic ratio averaged over five years, we see that it falls at around 92.26%, thus we can say that it is economic. With an average efficiency ratio of little over 10%, this falls squarely into the "inefficient" group. The average effectiveness ratio is 97.93%, which falls into the effective group when it comes to efficacy. Economic efficiency and effectiveness meet the requirements set forth in Decree 600,900-327 of 1996, issued by the Minister of Home Affairs. Based on the data collected and analyzed from 2018 to 2022, the Katingan Regency Government has done an excellent job of overseeing the region's finances.
Pengaruh Keterlibatan Kerja Dan Budaya Organisasi Terhadap Produktivitas Kerja Pada Dinas Pekerjaan Umun Dan Penataan Ruang Kota Bima Sri Nurhayati; Muhammad Yusuf
Profit: Jurnal Manajemen, Bisnis dan Akuntansi Vol. 2 No. 4 (2023): November : Profit : Jurnal Manajemen, Bisnis dan Akuntansi
Publisher : UNIVERSITAS MARITIM AMNI SEMARANG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58192/profit.v2i4.2007

Abstract

This research is an associative research that aims to determine the effect of work involvement and organizational culture on work productivity at the Public Works and Spatial Planning Office of the City of Bima. This research was conducted at the Department of Public Works and Spatial Planning in the City of Bima. The research instrument used was a questionnaire containing a number of statements using a Likert scale measurement. The population used was all employees of the Public Works and Spatial Planning Office of the City of Bima, totaling 126 employees. The sampling technique used purposive sampling with a total sample of 69 ASN. Data collection techniques used in this research are observation, interviews, documentation, literature study. Data analysis techniques used were validity test, reliability test, multiple linear regression, correlation coefficient, coefficient of determination, t test, F test. The results showed that communication and work motivation affect the job satisfaction of the Public Works and Spatial Planning Office of Bima City. The magnitude of the influence of work involvement and organizational culture on the work productivity of the Public Works and Spatial Planning Office of the City of Bima. of 44.2%.
Analisis Perhitungan Harga Perolehan Dan Harga Jual Guna Menentukan Pajak Pertambahan Nilai Atas Perubahan Tarif 10% Menjadi 11% Lazuardy Rinto Admaja; Muhammad Alfa Niam; Rike Selviasari
Profit: Jurnal Manajemen, Bisnis dan Akuntansi Vol. 3 No. 2 (2024): Mei : Profit: Jurnal Manajemen, Bisnis dan Akuntansi
Publisher : UNIVERSITAS MARITIM AMNI SEMARANG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58192/profit.v3i2.2028

Abstract

This research aims to determine the calculation of acquisition price and selling price in order to determine value added tax. The analytical method used in this research is descriptive quantitative. This research data is qualitative and quantitative. Researcher data collection techniques are interviews and documentation. The research variables are acquisition price, selling price, and value added tax. The results of the research show that UD. Meteor in calculating the acquisition price is not correct because it has not added the acquisition cost element. In calculating prices, UD. Meteor is correct because it adds a mark up in its calculations, but it is not correct because it has not added the elements of electricity costs, telephone costs, equipment costs and labor costs. Therefore, the calculations in this study are greater than the UD calculations. Meteor. Based on the results of calculating the acquisition price and selling price in this research, the calculated value added tax is IDR 71,104,945.UD. Meteor should pay more attention to costs such as acquisition costs, electricity costs, telephone costs, equipment costs and labor costs when carrying out business activities, and calculate them properly. Preferably UD. Meteor recalculates the acquisition price and selling price by adding acquisition costs, electricity costs, telephone costs, equipment costs and labor costs. So that the acquisition price and selling price determined are more appropriate.
Pengaruh Kecerdasan Buatan(AI) Dan Big Data Terhadap Kinerja Karyawan Bambang Widjanarko Susilo; Agustinus Wardi; Sri Heneng Prasastono
Profit: Jurnal Manajemen, Bisnis dan Akuntansi Vol. 1 No. 3 (2022): Agustus : Profit : Jurnal Manajemen, Bisnis dan Akuntansi
Publisher : UNIVERSITAS MARITIM AMNI SEMARANG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58192/profit.v1i3.2051

Abstract

Main Problem: There are differences in the influence of AI and Big Data on employee performance in previous research. Objective: Focus research by reviewing and analyzing whether Artificial Intelligence or AI has an influence on employee performance. Next, analyze whether Big Data affects employee performance. Originality: The Influence of AI and Big Data on Employee Performance. Method: To select the research sample, the proportional area random sampling method and regression equation were used to process the data with the help of the SPSS application. Results: In this research and discussion, it can be concluded that AI Big Data has an influence on the performance of employees at PT. Widya Robotics Yogyakarta, General Ahmad Yani International Airport Semarang, PT. Global Data Inspiration Yogyakarta.
Pengaruh Loan To Deposit Ratio , Non-Performing Loan, dan Net Interest Margin Terhadap Profitabilitas Bank Swasta Devisa Yang Terdaftar Di Bursa Efek Indonesia Tahun 2018-2022 Riza Dian Cahyani; Bayu Kurniawan; Heri Prabowo
Profit: Jurnal Manajemen, Bisnis dan Akuntansi Vol. 3 No. 2 (2024): Mei : Profit: Jurnal Manajemen, Bisnis dan Akuntansi
Publisher : UNIVERSITAS MARITIM AMNI SEMARANG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58192/profit.v3i2.2056

Abstract

Banking is a vital sector in the economy of a country, including Indonesia. National Private Foreign Exchange Banks play a crucial role in providing financial services related to foreign currencies. In this context, factors such as Loan to Deposit Ratio, Non-Performing Loans, and Net Interest Margin are pivotal in determining the profitability of banks. This research aims to analyze the influence of Loan to Deposit Ratio, Non-Performing Loans, and Net Interest Margin on the profitability of National Private Foreign Exchange Banks listed on the Indonesia Stock Exchange during the period 2018-2022. The study employs a quantitative approach with secondary data collection from the financial reports of National Private Foreign Exchange Banks listed on the Indonesia Stock Exchange. Data analysis technique utilizes panel data regression to examine the effects of Loan to Deposit Ratio, Non-Performing Loans, and Net Interest Margin variables on bank profitability. The research findings indicate that Non-Performing Loans and Net Interest Margin significantly affect the profitability of National Private Foreign Exchange Banks, whereas Loan to Deposit Ratio does not exert a significant influence. These variables exhibit a complex relationship in influencing the financial performance of banks. From these research findings, it is concluded that the management of Loan to Deposit Ratio needs improvement, accompanied by considerations of Non-Performing Loans and Net Interest Margin factors, to enhance the profitability of National Private Foreign Exchange Banks.