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Profit: Jurnal Manajemen, Bisnis dan Akuntansi
Published by Universitas Maritim AMNI Semarang
ISSN : 29634989     EISSN : 29635292     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
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.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 307 Documents
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The Process of Handling Ship Arrivals in the Inapornet System at PT. Gemalindo Sukses Bahari Dumai Rico Rivaldi Siregar; Eka Fransiska
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.v3i4.2665

Abstract

The purpose of this study is to find out how the process of ship arrival at PT. Gemlindo Sukses Bahari in the inapornet system in order to be able to carry out unloading/loading activities at Dumai port. In conclusion, in the activity of handling the arrival of the ship of PT. Gemalindo Sukses Bahari is required to carry out appropriate and efficient activities so that the ship service agency process can run smoothly. All activities have been organized to reduce errors when carrying out ship arrival handling activities. PT. Gemalindo Sukses Bahari is a company engaged in ship agency services. The process of ship agency services at PT. Gemalindo Sukses Bahari starts from the beginning of the arrival of the ship, unloading activities until the ship departs to the next destination port. Ship agency service procedures at PT. Gemalindo Sukses Bahari includes the arrival and departure of ships. The ship service agency system starts from the arrival of the ship, then makes permits that are submitted to Syahbandar, Pelindo and the Port Health Quarantine Office, seat applications to Syahbandar and Pelindo, the last ship service is the making of exit permits submitted to Syahbandar, for ship departure services, ship agencies in the form of managing ship documents while docked at the port. In this paper research, the author uses field research and library research. The results of the research on the process of handling ship arrivals in the Inaportnet system often have obstacles, namely, delays in ships entering or leaving the port due to delays in documents prepared by ship agents, therefore in docking ships, must be handled by professional workers.
Proses Pengurusan Penggantian Crew Kapal pada Kantor KSOP Dumai oleh PT. Samudera Sarana Karunia Dumai Fujayani Munthe; Yuna Sutria
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.v3i4.2666

Abstract

This paper aims to determine the process of managing ship crew at the Dumai KSOP Office by PT. Samudera Sarana Karunia Dumai is a company that operates in the shipping agency sector, which provides services for permits for entry and exit of ships, permits for entry and exit of foreign crew to Indonesia. The data collection method is the field observation method (field research) and the library research method to find out more closely how the Company PT. Samudera Sarana Karunia Dumai and carries out crew document management activities according to the crew's needs. The process of arranging the replacement of the ship's crew at the KSOP office (Port Authority Harbor Master's Office) goes through a process that must be carried out by the agent assigned to the Owner. In the process of signing on the seafarer's book, the ship's crew must complete all related documents. This is done so that a seafarer is legally and absolutely on board the ship in accordance with the maritime work agreement of a ship's seafarer and the seaman's book is signed first by the official Harbor Master, as well as the management of the seaman's book. signing off the sailor's book for the ship's crew. The process of signing off the seaman's book is carried out if there is a ship's crew who will work on the ship or stop. Apart from that, the sign off of the seafarer's book is also carried out on the basis of a change of ship's crew where the ship's crew contract period has ended.
Pengaruh Sistem Informasi Akuntansi terhadap Efektivitas Transaksi E-Business di indonesia Icha Riani; Rayyan Firdaus
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.v3i4.2671

Abstract

Accounting Information Systems (AIS) play an important role in supporting the effectiveness of e-business transactions, especially in a business environment that is increasingly dependent on digital technology. This research aims to examine the influence of AIS on the effectiveness of e-business transactions in Indonesia, with a focus on aspects of speed, accuracy and security of transactions. The research method used is a survey with a quantitative approach, where data is obtained through questionnaires distributed to e-business actors in various industrial sectors. The research results show that the use of integrated AIS can increase operational efficiency, reduce transaction recording errors, and increase transparency in financial reporting. Apart from that, SIA also contributes to increasing customer trust through a safer and more reliable system. The implications of this research show that good AIS implementation is crucial in supporting the sustainability and effectiveness of e-business transactions, so it is hoped that it can become a reference for companies that want to optimize their e-business performance.
Analisis Pengaruh Pengolahan Transaksi Penjualan terhadap Kualitas Informasi Akuntansi Penjualan Diperusahaan Dagang Ade Andriana Salsabila; Rayyan Firdaus
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.v3i4.2672

Abstract

Effective sales transaction processing influences the quality of the accounting information produced, which ultimately can support better managerial decision making in the company. The research aims to analyze the influence of sales transaction processing on the quality of sales accounting information in companies. Using quantitative methods, data was collected through surveys distributed to related parties in the company's sales accounting process. The variables analyzed include accuracy, timeliness and completeness of information produced by the sales transaction processing system. The research results show that good sales transaction processing, which involves proper recording and the use of reliable information systems, has a significant positive influence on the quality of sales accounting information. These findings indicate that improving transaction processing increases the quality of accounting information, which ultimately contributes to the efficiency and effectiveness of company management.
Peran Sistem Pengendalian Internal dalam Meminimalkan Risiko pada Siklus Pembelian: Studi Kasus The Wing Es-Hotel Annisa Sagala; Rayyan Firdaus
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.v3i4.2674

Abstract

Internal control systems have a crucial role in minimizing risks that can occur in the purchasing cycle in organizations, including in the hotel industry. This research aims to analyze the role of the internal control system in mitigating risks in the purchasing cycle at The Wing Es-Hotel. This research uses a case study approach with data collected through interviews, observation and documentation. The research results show that implementing an effective internal control system can identify potential risks such as errors in supplier selection, non-conformity of goods received, and uncontrolled expenditure. By having control elements such as proper authorization, authority and internal audit, these risks can be minimized. This study provides recommendations for The Wing Es-Hotel to improve sustainability monitoring and evaluation of the internal control system to support operational efficiency financial losses
Analisa Rasio Keuangan Daerah untuk Mengukur Kinerja Pendapatan, Pajak, dan Belanja Kabupaten Blitar Tahun 2019-2023 Mega Tunjung Hapsari; Eva Debi Fitriani; Ira Sri Agmiana; Arina Eka Nur Fadhilah; Rihhadatul Aisy Qatrunnada S; Chasa Puput Tri Mei A; Saraya Izzati Shabira
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.v3i4.2679

Abstract

Regional financial ratio analysis is important to see how the region can manage finances effectively and efficiently. The results of financial analysis in Blitar Regency for the years 2019-2023 show that the Regional Financial Dependency Ratio fluctuates, with a high average of 72%, indicating a significant dependence on the central government. The Regional Financial Freedom Ratio, although increased during the Covid-19 pandemic, remains low at an average of 24%, indicating a pattern of consultative relations with the central government. The Decentralization Degree Ratio is also low, averaging 12.99%, indicating a lack of regional capacity to generate their own income. The Tax Effectiveness Ratio shows a very effective performance with an average of 113%, indicating the realization of tax revenue exceeding the target. The ratio of Direct and Indirect Expenses shows less efficiency, with indirect expenses being more dominant. Overall, although the effectiveness of tax and capital expenditure shows positive results, financial dependence and the level of decentralization still require attention to improve the financial independence and efficiency of the Blitar Regency area.
Pengaruh Lingkungan Kerja Fisik dan Lingkungn Kerja Non-fisik Terhadap Kepuasan Kerja Pegawai pada Kantor Dinas Perhubungan Kabupaten Gowa Nur Annisa; Burhanuddin Burhanuddin; Tenri Sayu Puspitaningsih Dipoatmodjo
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.v3i4.2711

Abstract

This research aims to determine empirically the influence of the physical work environment and non-physical work environment on employee job satisfaction at the Gowa Regency Transportation Service office. The population used is all Civil Servants at the Gowa Regency Transportation Service office. The sample used was 51 employees who were used as respondents. This research is quantitative research with a descriptive approach using primary data. Technical data analysis was carried out using the multiple linear regression method using Statistical Product and Service Solution (SPSS) version 25. The results of this study indicate that the physical work environment has a positive and significant effect on employee job satisfaction, and the non-physical work environment has a positive and significant effect on employee satisfaction, and the physical work environment and non-physical work environment simultaneously have a positive and significant effect on employee job satisfaction.
Cashlees Schools: Smart Solution or New Burden Rosidah, Rosidah; Vidiati, Cory
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.v3i4.2834

Abstract

This research aims to analyze the Cashless Payment System where cashless payments are available, what are the benefits, challenges and obstacles, the impact it has, implementation and case studies, as well as Recommendations and Best Practices. This research uses the Libery reasech research method or literature study. The results of this research are that cashless payments make transactions very easy, there are many challenges in making these payments, the implementation in the case study is also very effective, especially for Jakarta residents, the impact can also be good or bad in educational and social sectors, and there are many recommendations for maximizing cashless payments in order to maximize online payments.
Pengaruh Fraud Triangle terhadap Kemungkinan Kecurangan Pelaporan Keuangan Sektor Infrastruktur yang Terdaftar di Bursa Efek Indonesia Tahun 2020–2022 Surenggono Surenggono; Lilik Mardiana
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.v3i4.2898

Abstract

This research identifies four independent variables: external pressure (proxied by leverage), financial targets (proxied by ROA), supervisory ineffectiveness (proxied by BDOUT), and auditor turnover. The results of the analysis show that external pressure has a significant negative influence on financial statement fraud, where the higher the external pressure, the greater the possibility of fraud occurring. On the other hand, financial targets and supervisory ineffectiveness do not show a significant influence on financial statement fraud. Changing auditors also has no effect on fraud, because companies tend to change auditors to comply with regulations, not to avoid fraud detection. This research provides an important contribution to the understanding of the factors that influence financial statement fraud, as well as implications for management and supervisors to increase transparency and accountability in financial reports. Recommendations for further research include the use of qualitative methods and exploration of other variables that can influence financial statement fraud.
Pengaruh Pelaksanaan Analisis Jabatan Terhadap Peningkatan Profesionalisme Aparatur Negara pada Dinas Pendidikan Kabupaten Ciamis Nuraeni Hasan; Apri Budianto
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.v3i2.2927

Abstract

This research is motivated by several problems, including the lack of professionalism of state apparatus which is suspected to be due to the less than optimal implementation of job analysis. This study aims to determine the effect of job analysis implementation on improving the professionalism of state apparatus at the Ciamis Regency Education Office. This study used a descriptive method with a quantitative approach. The respondents in this study were 122 employees of the Ciamis Regency Education Office, so the author took samples using the simple random sampling technique so that the number of samples in this study was 55 people. Analysis was carried out on the data collected from observations, interviews, and questionnaires. The data analysis stage began with validity tests, reliability, ordinal value transformation to intervals, and data analysis using verification/quantitative methods. The results of the study showed that: 1) The implementation of job analysis at the Ciamis Regency Education Office was included in the good category, although there were still indicators that needed to be improved, such as the need to compile job specifications so that it could facilitate determining employees to occupy a position, in addition to the need to continuously improve the results of job analysis so that organizational goals could be achieved as expected. 2) The professionalism of the State Apparatus at the Ciamis Regency Education Office is included in the good category, although there are still several indicators that need to be improved, such as the less than optimal improvement of the ability of government apparatus in anticipating various problems, the ability of apparatus to respond quickly to each problem is still lacking so that the problems faced by employees cannot be resolved quickly. 3) The implementation of job analysis has an effect on increasing the professionalism of the State Apparatus at the Ciamis Regency Education Office. This means that the higher the job analysis carried out on state civil servants, the more the professionalism of state civil servants will increase.

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