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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 Perputaran Kas, Perputaran Persediaan, dan Perputaran Piutang terhadap Profitabilitas: (Studi Empiris pada Perusahaan Manufaktur Sub Sektor Farmasi yang Terdaftar pada Bursa Efek Indonesia Periode 2019-2022) Marisa Dhea Andriyani; Rachmat Arif
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.v3i3.2458

Abstract

This study aims to analyze the influence of cash turnover, inventory turnover, and receivables turnover on the profitability of pharmaceutical companies listed on the Indonesia Stock Exchange (IDX) for the period 2019-2022. This quantitative explanatory research uses secondary data from the financial reports of pharmaceutical companies listed on the IDX. Data analysis techniques include classical assumption tests and panel data regression to examine the relationship between the independent variables (cash turnover, inventory turnover, and receivables turnover) and the dependent variable (profitability). The results indicate that all three variables, both partially and simultaneously, have a significant effect on profitability. Efficient management of cash, inventory, and receivables contributes to higher profitability levels. This study highlights the importance of effective management of these components in improving the financial performance of companies. Limitations of the study include reliance on secondary data and a population limited to pharmaceutical companies listed on the IDX. Future research is suggested to extend the study period and consider other variables such as cost management and investment. A mixed-method approach with qualitative insights can provide deeper understanding. This study offers significant contributions to understanding how the management of cash, inventory, and receivables affects the profitability of pharmaceutical companies in Indonesia, and provides practical recommendations for companies, investors, and regulators to enhance the financial performance of the pharmaceutical sector.
Analisis Penerapan Akuntansi Lingkungan pada Rumah Sakit RS Islam Jakarta Nani Jumanti
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.v3i3.2459

Abstract

Clean or healthy environment is a condition in which the surrounding environment is maintained cleanliness and does not endanger human health. Dirty environment can cause various diseases, such as respiratory diseases, skin infections, and waterborne diseases. The root cause of dirty environment is often associated with human behavior of littering and improper waste disposal. Waste and pollutants can cause various health problems. This research aims to determine whether this hospital has implemented environmental accounting properly. This study uses qualitative descriptive as the object is Islamic Hospital in Jakarta. This research involves staff from the Environmental Health department and the finance director. The results of this research show that Islamic Hospital Jakarta is very concerned about the surrounding environment as evidenced by the cost incurred for waste processing amounting to 30% of the total overhead costs and there are no external failure costs incurred by the hospital.
Pengaruh Profitabilitas, Likuiditas, dan Ukuran Perusahaan terhadap Penghindaran Pajak Rista Amalia; Sri Purwaningsih
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.v3i3.2463

Abstract

The objective of this study was to evaluate the influence of profitability, liquidity, and company size on the propensity for tax avoidance among mining companies listed on the Indonesia Stock Exchange between 2019 and 2021. The present study focuses on mining companies listed on the Indonesia Stock Exchange (IDX) during the same year. A total of 60 samples were selected from 23 companies that met the criteria established for this study. The sample was selected through the use of purposive sampling. The analytical approach employed is a multiple linear regression model with independent and dependent variables, which is processed using the Eviews 12 program. The findings of the research indicate that there is a negative correlation between profitability and tax avoidance, as well as between liquidity and tax avoidance. However, the results suggest that company size does not exert a significant influence on tax avoidance.
Pengaruh Waktu Penyelesaian Disbursement terhadap Kegiatan Operasional Head Office PT. Adhika Samudera Jaya pada Tahun 2022 Dwinita Nuraisyah Saputri; Intan Sianturi; Femmy Asdiana; Rizqi Aini Rakhman
Profit: Jurnal Manajemen, Bisnis dan Akuntansi Vol. 3 No. 4 (2024): 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.v3i4.2502

Abstract

The aim of this research is to examine the influence of disbursement completion time on operational activities. Disbursement is the process of channeling funds by a company to third parties. Operational activities are actions carried out by the company's administrative center, such as planning, coordinating and supervising operations in various branches. The research method used is quantitative by collecting data through questionnaires given to company staff. The collected data was analyzed using simple linear regression to assess the influence of the independent variable (disbursement completion time) on the dependent variable (operational activities) involving 30 respondents. The data processing tool in this research uses SPSS for Windows ver. 25. The study results show that disbursement completion time has a significant influence on operational activities at the company's head office, with a coefficient of determination (R Square) reaching 78%. This means that the completion of disbursement time has an influence of 78% on the course of operational activities.
Analisis Penanganan Cargo High Temperature pada Pemuatan Batubara MV. WEI LUN JU LONG di Kaliorang Anchorage Dimas Dzaky Djauhari; Femmy Asdiana; Romanda Annas Amrullah
Profit: Jurnal Manajemen, Bisnis dan Akuntansi Vol. 3 No. 4 (2024): 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.v3i4.2503

Abstract

Coal loading activities to ships must prioritize Safety factors according to applicable regulations. However, Coal Cargo was found that did not comply with the loading rules, namely there was a point where the Coal Cargo was located on the barge with a Temperature of more than 55°C, so that the Cargo could not be loaded onto the ship. The purpose of this study was to deterMine the requirements for safe Coal Cargo and according to procedures for loading, and how to handle High Temperature Coal Cargoes. The research method used is descriptive qualitative which describes the Handling High Temperature Cargo in Coal Loading MV. WEI LUN JU LONG at Kaliorang Anchorage. Data collection techniques through observation, literature study, documentation, and interviews. The results of this study indicate that the requirements for safe Coal Cargo and according to procedures for loading in the hold are the Temperature of the Coal Cargo not more than 55°C and the actual water content value not Higher than the TML, as well as the method of handling High Temperature Coal Cargo, namely by trimming Coal Cargo on barges or by replacing Cargo with Cargo on other barges. The advice given is to prepare a good load and according to the rules for loading, to prepare the completeness of equipment, and personal protective equipment if problems occur and handling is needed, and to improve good working relationships with each other.
Analisis Efisiensi Penggunaan Bucket terhadap Kegiatan Pemuatan Curah Kering Klinker di PT Berlian Manyar Sejahtera Deva Yuan Mahardika; Elly Kusumawati; Antony Damanik
Profit: Jurnal Manajemen, Bisnis dan Akuntansi Vol. 3 No. 4 (2024): 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.v3i4.2508

Abstract

Loading and unloading activities are activities carried out on land, sea and air (Permenhub). In the field of loading and unloading, one of the loading and unloading companies will be observed, namely the company PT. Berlian Manyar Sejahtera plays a big role in supporting the needs of loading and unloading activities for handling clinker dry bulk cargo. One of the tools that supports clinker dry bulk loading activities is by using a bucket. A bucket is a tool that can support clinker dry bulk loading activities. where this tool functions to transport dry bulk clinker to the truck properly. The research method used is the Quantitative Method which explains Bucket Efficiency in dry bulk clinker loading activities at PT Berlian Manyar Sejahtera. Data collection techniques through observation, documentation, interviews and questionnaires. The results of this research show that buckets are more efficient than using grabs because in the dry bulk loading process the clinker bucket has a target which can be realized according to the target, whereas for grabs the target and income are bigger but cannot be realized properly according to the target. The advice given is to prepare supporting equipment such as grabs and well-maintained buckets because this can support clinker dry bulk loading activities and additional loading and unloading workers are needed so that the clinker dry bulk loading process will be more efficient and faster.
Pengaruh E-commerce Shopee Terhadap Volume Penjualan pada Liga Store Makassar Ahmad Kalamullah; Abdi Akbar; Ilham Wardhana Haeruddin; Anwar Ramli; Burhanuddin Burhanuddin
Profit: Jurnal Manajemen, Bisnis dan Akuntansi Vol. 3 No. 4 (2024): 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.v3i4.2531

Abstract

The purpose of this study is to find out the Influence of Shopee E-Commerce on Sales Volume in the Makassar League. This type of research is associative with a quantitative approach, in the Store League located on Jalan Yusuf Dg. Ngawing No. 9B, Tidung Village, Rappocini District, Makassar City. The research was conducted using a simple linear regression analysis technique. The object of this research is E-Commerce Shopee Liga Store Makassar. The data sources used are primary and secondary data. The data test techniques used as test tools in this study are validity test, realism, normalias test, simple linear regression analysis, partial test (T test), determination coefficient test. The sample used in this study is the customer dishopee of the Liga Store. The overall results of the study show that Shopee E-Commerce has a significant effect on Sales Volume in the Liga Store.
Kreativitas dan Inovasi Terhadap Keberhasilan Usaha Industri Mikro Kecil Menengah (IMKM) di Kota Bogor Tiara Indah Sari; Dwi Gemina; Erni Yuningsih
Profit: Jurnal Manajemen, Bisnis dan Akuntansi Vol. 3 No. 4 (2024): 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.v3i4.2541

Abstract

Micro, Small and Medium Industries (IMKM) is a sector that drives the people's economy which often has limitations, including production process technology, competition for similar businesses and the difficulty of accessing capital, which are obstacles faced by Bogor City IMKM business actors. This research aims to determine the influence of creativity and innovation on business success. The sample from this research consisted of 50 respondents using a purposive sampling technique, namely a technique for determining samples with certain considerations. The results of this research show that Creativity and Innovation simultaneously have a positive and significant effect on business success. The same shows that the R Square is 50.1%, while the remaining 49.9% is influenced by other factors not included in this research. Meanwhile, partially creativity and innovation have a positive and significant effect on business success.
Pengaruh Penerapan Digital Marketing terhadap Tingkat Pendapatan UMKM Tenun Ikat di Kabupaten Sikka Mariani Sarah Colson Mbadhi Tani; Pipiet Niken Aurelia; Henrikus Herdi
Profit: Jurnal Manajemen, Bisnis dan Akuntansi Vol. 3 No. 4 (2024): 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.v3i4.2543

Abstract

This research aims to analyze the effect of implementing digital marketing on the income level of ikat weaving MSMEs in Sikka Regency. The method used in this research is a quantitative method. The population in this research is MSME actors in the Sikka Regency area with a sample size of 70 ikat weaving actors. The sampling technique used a saturated sample technique with a sample size of 70 respondents. In this research, the type of data used is primary data. The data collection procedure uses a questionnaire which is measured using a Likert scale. The data analysis technique used in this research uses a simple linear analysis method with descriptive statistical tests, data quality tests, classical assumption tests, hypothesis tests and R2 coefficient of determination tests. The research results show that: (1) digital marketing (x) has a significant effect on income levels (y).
Analisis Persepsi, Sikap dan Preferensi Terhadap Kepuasan Konsumen pada UMKM Makanan Ringan Dinda Amalia; Erni Yuningsih; Endang Silaningsih
Profit: Jurnal Manajemen, Bisnis dan Akuntansi Vol. 3 No. 4 (2024): 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.v3i4.2545

Abstract

The decline in the number of UMKM in Sukabumi City is inseparable from the lack of independence of business actors in production process technology, weak financial management, and incompetent human resources are problems that are often faced by UMKM business actors in Sukabumi City. This study aims to analyze the influence of variables of perception, attitude and consumer preference on customer satisfaction. The research method used was probability sampling using a questionnaire as an instrument to collect data from 100 respondents. The results of this study indicate that simultaneously, perceptions, attitudes and consumer preferences have a positive and significant effect on customer satisfaction, with an R Square value of 61.1%. The remaining 38.9% is influenced by other factors not examined in this study. Perceptions, attitudes and preferences also have a significant effect on customer satisfaction. The results showed that consumer preference variables had a greater influence than perception and attitude variables on customer satisfaction of Snack Food UMKM in Sukabumi City. The conclusion is that in the context of Snack Food UMKM in Sukabumi City, both perceptions, attitudes and preferences are essential factors that need to be considered in determining customer satisfaction.