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Dhanan Abimanto
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INDONESIA
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 Brand Image Dan Harga Terhadap Keputusan Pembelian Produk Skincare The Originote Setiyanti, Saharani; Ansori, Mochammad Isa
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.v3i2.2121

Abstract

Amidst the growing concern for the appearance and health of the skin, the skin care products industry has grown tremendously. These developments create increasingly fierce competition in the skincare industry. A company's ability to offer distinctive and unique products will have an impact on the brand which might give it a chance to outperform the market competition. The purpose of writing this article is to find out the influence of brand image and price on the purchase decision of The Originote products. This article, using qualitative methods with a literature study approach, aims to obtain a description of the factors affecting the results of the variables studied. The process involves collecting, evaluating, and synthesizing information from various sources through Google Scholar and Sinta Kemdikbud against scientific publications, journal articles, books, and other sources relevant to the research subject. The result of this article is 1) Brand Imange influences purchasing decisions, 2) price influences purchasing decisions, and 3) brand image and price influence purchase decisions
Implementasi Isak No.35 Penyajian Laporan Keuangan Antitas Berorientasi Nonlaba Dalam Laporan Keuangan : (Studi Kasus Pada Pondok Pesantren Darul Muhsinin, Kec. Bilah Hulu, Kab. Labuhan Batu) Syahrina Yanti Hasibuan; Yenni Samri Juliaty; Arnida Wahyuni Lubis
Profit: Jurnal Manajemen, Bisnis dan Akuntansi Vol. 3 No. 3 (2024): 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.v3i3.2152

Abstract

This research aims to implement the concept of ISAK No. 35 concerning the Presentatiton of Financial Reports of Nin-Profit Oriented Entitas at the Daarul Muhsinin Islamic Boarding Scholl, Kec. Bilah Hulu, Kab. Labuhan Batu. ISAK Concept No.35 is a concept aimed at non profit oriented statements. Financial reports that include the concept of ISAK no 35, namely the report of financial position, comprehensive income report, report on changes in net assets, cashflow report and notes to financial reports. The Daarul Muhsini Islamic Boarding School has not implemented of presented financial report in accordance with this concept, so researchers have implemented a aim of this research to find out how financial reports are presented at the Daarul Muhsinin Islamic Boarding School based on the ISAK NO. Concept.35 Concept for the Daarul Muhsinin Islamic Boarding School. The types of data used in this research are primary data and secondary data. Data collection techniques were carried out using interview techniques, documentation and literature study. The data analysis method used is a descriptive qualitative method.
Pengaruh Profesionalisme Auditor dan Teknik Audit Investigatif dalam Pengungkapan Fraud Sindy Septiani; Arinda Dwi Cahyani; Nera Marinda Machdar
Profit: Jurnal Manajemen, Bisnis dan Akuntansi Vol. 3 No. 3 (2024): 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.v3i3.2158

Abstract

This research begins the role of professionalism of investigative auditors and investigative audit techniques in detecting fraud in Indonesia. The increase in cases of poverty encourages understanding of the influence of these variables in detecting and revealing the level of conditions. The application of optimal audit techniques and standards, together with high auditor professionalism, is expected to result in maximum detection and disclosure of conditions. This qualitative literature study analyzes previous articles and research. Data was collected from relevant journals, books and internet articles. The results show that auditor professionalism and investigative audit techniques reveal conditions and determine the level of conditions.
Pengaruh Pemanfaatan Teknologi Informasi, Whistleblowing System, dan Peran Audit Investigatif Terhadap Pengungkapan Fraud Imas Mutikartini Putri; Marta Marta; Nera Marinda Machdar
Profit: Jurnal Manajemen, Bisnis dan Akuntansi Vol. 3 No. 3 (2024): 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.v3i3.2159

Abstract

The study looked at three different ways to uncover fraud: using advanced technology, providing secure reporting channels, and providing an investigative audit role. Technology helps detect fraud by offering robust information systems. According to this study, which was conducted through in-depth analytical methods, technology and reporting systems increase the effectiveness of investigative audits to discover fraud.
Peranan Sistem Informasi Akuntansi dan Pengendalian Internal terhadap Fraud Akuntasi Berbasis Komputer Putri Afrilia Nurrochmah; Yuyun Yuyun; Nera Marinda Machdar
Profit: Jurnal Manajemen, Bisnis dan Akuntansi Vol. 3 No. 3 (2024): 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.v3i3.2160

Abstract

An essential component of each scientific paper is the author's theoretical background and prior investigations. Theories of correlation between variables and events can be explained by prior study. This article's goal is to generate a hypothesis about the relationship between variables that will be investigated further. The following are the findings from this review of the literature: 1) Fraud in computerized accounting information systems is positively and significantly impacted by the role of accounting information systems. 2) Fraud using computerized accounting systems is positively and significantly impacted by internal control.
Laporan Posisi Keuangan Umkm Peralatan Rumah Tangga Di Sidoarjo Pasar Permata Tanggulangin Sesuai Dengan Standar Akuntansi Keuangan-Entitas-Mikro, Kecil, dan Menengah (SAK EMKM) Yoga Hutama Wicaksana; Adeanto Putra Satyatama; Cholifatun Nisa; Nabil Sada Amarie; Sirilia Sesilma Jinate Ruben; Elisabeth Lauboling; Sri Rahayuningsih
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.v3i2.2166

Abstract

Financial reporting is one of the important things in a large company or small business (UMKM). While MSMEs themselves have the meaning of micro, small and medium enterprises, MSMEs are regulated based on UUD No. 20 of 2008 concerning micro, small and medium enterprises. Mrs Emi Household Equipment Retail Store Business is part of the Micro Business or MSME which has many great opportunities to develop. However, in carrying out its business processes, financial recording and reporting are still in simple form (manual) even though they are computerized. This research aims to find out and help prepare financial reports for the Mrs. Emi Household Equipment Retail Store Business based on SAK EMKM. The research methods used in this research are descriptive and qualitative methods, because the related information and knowledge used in this research was obtained from direct interviews with micro business owners or MSMEs. In this research, the analysis model used is interactive analysis, which consists of 3 processes, namely data reduction, data presentation, and drawing conclusions. The results of this research can be concluded that the Mrs. Emi Household Equipment Retail Store has not implemented Financial Accounting Standards (SAK) in recording financial transactions, and has not implemented SAK EMKM in preparing financial reports. The preparation of financial reports in this research based on SAK EMKM was carried out by applying the accounting cycle, because it was felt that there was uncertainty in presenting information from previous periods, so the preparation was carried out prospectively using the accrual basic approach.
Pentingnya Pencatatan Keuangan yang Akurat untuk Keberhasilan UMKM Kedai Mochi Gaol Marlinda Ina; Viery Erlangga Nugraha; Revalina Dwi Anggita; Aura Shavina Unnov Salsabilla; Dewa Wahyu Aryanta; Sri Rahayuningsih
Profit: Jurnal Manajemen, Bisnis dan Akuntansi Vol. 3 No. 3 (2024): 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.v3i3.2170

Abstract

UMKM Mochi Gaol is a business engaged in the production and sale of mochi. This report aims to provide an overview of the performance of Mochi Gaol UMKM over a period of 1 month. This research was conducted by qualitative descriptive method. Data was collected through interviews with UMKM owner Mochi Gaol, direct observation at the place of business, and analysis of related documents. UMKM Mochi Gaol was founded in 2020 by Putri Retno Mengasih. This business produces various types of mochi with unique flavors and variations. UMKM Mochi Gaol markets its products through online and offline. During the 1-month period, Mochi Gaol UMKM experienced an increase in sales. This is driven by several factors, such as the increasing popularity of mochi, effective marketing strategies, and good product quality. Mochi Gaol UMKM also face several challenges, such as intense competition, limited capital, and limited access to raw materials. To overcome this challenge, Mochi Gaol UMKM need to improve the quality of their products, expand their marketing strategies, and establish cooperation with other parties. The conclusion from the results of the Mochi Gaol UMKM research shows that the Mochi Gaol business has bright prospects. With the right strategy, Mochi Gaol UMKM can continue to develop and contribute to the local economy.
Prediksi Persediaan Galon dan Gas Pada Toko Mu’afah Menggunakan Metode Weighted Moving Average Lailatul Fitria; Nuris Sayyidatul Fatimah; Triyunita Nur Hayati; Soffiana Agustin
Profit: Jurnal Manajemen, Bisnis dan Akuntansi Vol. 3 No. 3 (2024): 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.v3i3.2171

Abstract

Indonesian people are very dependent on bottled mineral water resources (gallons) and LPG gas for their daily needs. The dependence on these two resources provides a great opportunity for business people to sell gallons and LPG gas. Mu’afah shop is a basic food store that provides all household needs for daily use, one of the needs sold is gallons and lpg gas. Sales of gallons and lpg gas are erratic in this store, sometimes in a day the sales are very high but it can also be that in a day there is no single sale. This makes the seller unable to ensure the right time to restock goods. This research is qualitative using the weight moving average method with mu’afah shops as research material. Based on the test results using the Weighted Moving Average method, it shows that the method runs well as expected. This can be proven by the calculation of MAD of 1.195 (gallons) and 0.792 (gas), MSE of 0.72 (gallons) and 0.34 (gas), and MAPE of 37.08 (gallons) and 33.2 (gas). So that the accuracy of test results can also be considered quite good.
Mengkritisi Implementasi Standar Akuntansi Syariah dalam Pengelolaan Wakaf di Era Society 5.0 Michelle Prajna Pramewari; Dwi Mutiara; Shofie Azizah; Gunawan Aji
Profit: Jurnal Manajemen, Bisnis dan Akuntansi Vol. 3 No. 3 (2024): 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.v3i3.2175

Abstract

The era of Society 5.0, characterized by the integration of advanced technologies such as artificial intelligence, Internet of Things (IoT), and big data, has brought significant changes in various aspects of life, including Islamic financial management. Waqf management, as an important financial and social instrument in Islam, requires transparency, effectiveness, and compliance with sharia principles. Sharia Accounting Standards (SAS) serve as a framework to regulate sharia accounting practices in waqf management. This study aims to identify barriers to the implementation of SAS in waqf management in the era of Society 5.0 and explore innovative solutions that can help overcome these barriers. Qualitative methods were used, involving in-depth interviews and document analysis. The results show that a deep understanding of sharia principles, the complexity of accounting standards, and technological dynamics are the main challenges. Innovative solutions such as the utilization of blockchain technology, the development of digital platforms, as well as increased education and collaboration between relevant institutions, can improve effectiveness, transparency, and compliance in waqf management.
Analisis Dampak Limbah Sampah Rumah Tangga Terhubung Pencemaran Lingkungan Hidup Erika Erika; Eva Gusmira
Profit: Jurnal Manajemen, Bisnis dan Akuntansi Vol. 3 No. 3 (2024): 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.v3i3.2245

Abstract

Household waste is one of the major environmental pollution issues that is increasing along with population growth and urbanization. This article aims to analyze the impact of household waste on environmental pollution, including air, soil, and water pollution. Furthermore, this article explores various solutions that can be applied to reduce these negative impacts. The research methodology includes a literature review and case studies in major cities in Indonesia. The findings indicate significant contributions of household waste to environmental degradation, emphasizing the need for integrated waste management, public awareness, and stringent regulations to mitigate these effect.