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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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Pengaruh Kualitas Audit, Debt Default, dan Financial Distress terhadap Opini Audit Going Concern : (Studi Empiris pada Perusahaan Consumer Cyclicals yang Terdaftar di Bursa Efek Indonesia Tahun 2020-2023) Ajeng Putri Wahyuningtyas; Beti Nurbaiti; Endah Prewesti Ningrum; Tutty Nuryati; Tri Yulaeli
Profit: Jurnal Manajemen, Bisnis dan Akuntansi Vol. 4 No. 1 (2025): 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.v4i1.3055

Abstract

This research aims to examine the influence of audit quality, debt default and financial distress on going concern audit opinions. The population in this research are Consumer Cyclicals sector companies listed on the Indonesia Stock Exchange in 2020 - 2023. The sampling technique used was the purposive sampling method. The population in this study was 78 companies with 312 observations. This research was measured using SPSS 23 and tests were carried out, namely descriptive statistical analysis, classic assumption tests, namely multicollinearity tests, binomial logistic regression tests (overall model fit, goodness of fit and coefficient of determination or R2), hypothesis tests (partial tests and simultaneous tests). The results of this research show that audit quality has a negative effect on going concern audit opinion, debt default has a positive effect on going concern audit opinion, financial distress has no effect on going concern audit opinion.
Pengaruh Audit Fee, Rotasi Audit dan Ukuran Perusahaan terhadap Kualitas Audit : (Studi Empiris pada Perusahaan Manufaktur Sub Sektor Financials yang Terdaftar di BEI Tahun 2020-2023) Dina Erliana; Beti Nurbaiti; Endah Prawesti Ningrum; Tutty Nuryati; Tri Yulaeli
Profit: Jurnal Manajemen, Bisnis dan Akuntansi Vol. 4 No. 1 (2025): 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.v4i1.3056

Abstract

This research aims to determine the influence of audit fees, audit rotation and company size on audit quality. The population used in this research is financial sector manufacturing companies listed on the Indonesia Stock Exchange 2020-2023. The sample in this research was 272 from 69 companies using a purposive sampling technique. The data collection method uses criteria that have been pioneered in this research with data analysis techniques using descriptive analysis tests, binomial logistic regression analysis tests and hypothesis testing. The results of this research show (1) Audit fees have a positive effect on audit quality, (2) Audit rotation has no effect on audit quality, (3) Company size has a negative effect on audit quality.
Pengaruh Modal Kerja, Biaya Produksi, Penjualan dan Total Hutang Terhadap Laba Bersih Perusahaan: Studi Empiris pada Perusahaan Manufaktur Sub Sektor Makanan dan Minuman yang Terdaftar di Bursa Efek Indonesia Tahun 2019-2023 Rika Aprianti; Retno Fuji Oktaviani
Profit: Jurnal Manajemen, Bisnis dan Akuntansi Vol. 4 No. 2 (2025): 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.v4i2.3068

Abstract

This research aims to determine the effect of Working Capital, Production Costs, Sales and Total Debt on Net Profit in Food and Beverage Sub-Sector Manufacturing Companies Listed on the Indonesia Stock Exchange for the 2019-2023 Period. The type of research used is quantitative using secondary data, namely financial reports. The sampling technique used was purposive sampling. Of the 95 companies, only 24 companies met certain criteria. The analysis model used is multiple linear regression analysis which was tested with IBM Statistics Product and Solution (SPSS) Version 25. The research results show that partially Working Capital has a positive and significant effect on Net Profit. Production and Sales Costs do not have a significant effect on Net Profit. Total Debt has a positive and significant effect on Net Profit.
Analisis Variabel Kemiskinan di Indonesia dengan Model Linear Regresi dan Algoritma K-Means pada Tahun 2020-2023 Amanda Septa; Arista Fairuzani; Camila Yasmin; Giga Hutagaol; Vanny Hutabarat
Profit: Jurnal Manajemen, Bisnis dan Akuntansi Vol. 4 No. 2 (2025): 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.v4i2.3077

Abstract

Poverty is one of the global issues faced by many developing countries, including Indonesia. This study aims to analyze the factors influencing poverty in Indonesia and to map provinces based on their poverty levels. The data used in this study is panel data from 34 provinces in Indonesia for the period 2020–2023, sourced from the Central Bureau of Statistics. The analytical method employed is multiple linear regression using panel data to determine the impact of gross regional domestic product (GRDP), unemployment rate, and Gini ratio on poverty levels. Furthermore, the K-Means algorithm is applied to cluster provinces based on poverty levels and the variables influencing poverty. The analysis is conducted using Knime Analytics and STATA software. The findings indicate that the unemployment rate and Gini ratio have a significant impact on poverty, whereas GRDP does not significantly affect poverty levels. Based on the clustering results of poverty levels across Indonesian provinces, Papua, West Papua, and East Nusa Tenggara fall into the highest poverty level cluster.
Pengaruh Kompetensi, Motivasi dan Disiplin Kerja Terhadap Kinerja Pegawai pada Dinas Penanaman Modal dan Pelayanan Terpadu Satu Pintu Kabupaten Ciamis Ading Rahman Sukmara; Fajar Yudistira; Irma Bastaman
Profit: Jurnal Manajemen, Bisnis dan Akuntansi Vol. 4 No. 2 (2025): 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.v4i2.3079

Abstract

This thesis is entitled THE EFFECT OF COMPETENCY, MOTIVATION AND WORK DISCIPLINE ON THE PERFORMANCE OF EMPLOYEES OF THE INVESTMENT AND ONE-DOOR INTEGRATED SERVICE OFFICE OF CIAMIS REGENCY. The purpose of this study was to determine the Effect of Competence, Motivation and Work Discipline on the Performance of Employees of the Investment and One-Stop Integrated Service Office of Ciamis Regency. In this study, the author used a quantitative research method, including subject selection, data collection techniques (such as questionnaires, observation and interviews). With the measurement scale used in this study is Likert. With the sampling technique using the total sampling technique, namely all employees of the Investment and One-Stop Integrated Service Office of Ciamis Regency in 2019 as many as 44 people. The results of the study showed that 1). There is an influence of competence on employee performance, the correlation coefficient value (R) is 0.767, meaning that the better the employee's competence, the employee's performance will increase, 2). There is an influence of motivation on employee performance, the correlation coefficient value (R) is 0.633, meaning that the better the motivation, the more employee performance will increase, 3). There is an influence of work discipline on employee performance, the correlation coefficient value (R) is 0.672, meaning that the better the work discipline, the more employee performance will increase, 4). There is an Influence of Competence, Motivation and Work Discipline on Employee Performance, the correlation coefficient value (R) is 0.839, meaning that the better the Competence, Motivation and Work Discipline, the more effective the employee performance will be. Based on the calculation, it is known that F count 31.785> F table 3.23, so the relationship between X1, X2, X3 and Y is significant. In other words, the hypothesis that the author proposes can be accepted because it has been statistically tested.
Pengaruh Pelayanan ATM BNI Terhadap Tingkat Kepuasan Nasabah : Studi Kasus di BNI Cabang Tasikmalaya Ading Rahman Sukmara; Aga Yogasara; Ferey Herman
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.v3i2.3080

Abstract

The problems faced in this study include (1) How does BNI ATM service influence in terms of direct evidence (tangibles) on the level of customer satisfaction at BNI Tasikmalaya Branch? (2) How does BNI ATM service influence in terms of reliability on the level of customer satisfaction at BNI Tasikmalaya Branch? (3) How does BNI ATM service influence in terms of responsiveness on the level of customer satisfaction at BNI Tasikmalaya Branch? (4) How does BNI ATM service influence in terms of assurance on the level of customer satisfaction at BNI Tasikmalaya Branch? (5) How does BNI ATM service influence in terms of empathy on the level of customer satisfaction at BNI Tasikmalaya Branch? (6) How does BNI ATM service influence which consists of direct evidence (tangibles), reliability, responsiveness, assurance, and empathy on the level of customer satisfaction at BNI Tasikmalaya Branch? The purpose of this study was to study, determine, and analyze the influence of ATM services (tangibles, reliability, responsiveness, assurance, and empathy) on the level of customer satisfaction at BNI Tasikmalaya Branch. The method used in this study was an explanatory survey, while the technical data analysis was validity testing, reliability testing, descriptive statistics, Inductive Statistical Analysis with Multiple Regression. The results of the study inform that (1) Tangibles have a positive effect on the level of customer satisfaction at BNI Tasikmalaya Branch. This means that if tangibles are increased, the level of customer satisfaction will also increase. (2) Reliability has a positive effect on the level of customer satisfaction at BNI Tasikmalaya Branch. This means that if reliability is increased, the level of customer satisfaction will also increase. (3) Responsiveness has a positive effect on the level of customer satisfaction at BNI Tasikmalaya Branch. This means that if responsiveness is increased, the level of customer satisfaction will also increase. (4) Assurance has a positive effect on the level of customer satisfaction at BNI Tasikmalaya Branch. This means that if direct evidence (tangibles), reliability, responsiveness, assurance and empathy are increased, then the level of customer satisfaction will also increase. (5) Empathy has a positive effect on the level of customer satisfaction at BNI Tasikmalaya Branch. This means that if empathy is increased, then the level of customer satisfaction will also increase. (6) Direct evidence (tangibles), reliability, responsiveness, assurance and empathy have a positive effect on the level of customer satisfaction at BNI Tasikmalaya Branch. This means that if direct evidence (tangibles), reliability, responsiveness, assurance and empathy are increased, then the level of customer satisfaction will also increase.
Pengaruh Promosi Member Card dan Media Sosial terhadap Loyalitas Pelanggan Kaku Food Cabang Borong Kota Makassar Muh. Erlangga; Chalid Imran Musa; Muhammad Ichwan Musa; Zainal Ruma; Muhammad Ilham Wardhana Haeruddin
Profit: Jurnal Manajemen, Bisnis dan Akuntansi Vol. 4 No. 2 (2025): 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.v4i2.3092

Abstract

This research aims to determine the influence of Member Card promotions and social media on customer loyalty at the Kaku Food Borong branch Makassar City. The data used in this research is primary data of 100 samples. This type of research is included in quantitative research. The population in this study were all consumers who had shopped at the Kaku Food Borong branch in Makassar City and had a Member Card. Data collection was carried out using documentation and survey methods using questionnaires. The data analysis technique uses SPSS Version 29 analysis. The results of this research show that the Member Card promotion has a partially positive and significant effect on the loyalty of Kaku Food customers the Borong branch in Makassar City, then social media has a partially positive and significant effect on the loyalty of Kaku Food customers at the Borong branch in Makassar City. Simultaneously, Member Card promotions and social media influence customer loyalty at the Kaku Food Borong branch in Makassar City.
Pengaruh Lingkungan Kerja terhadap Motivasi Pegawai Polisi Kehutanan pada Dinas Lingkungan Hidup dan Kehutanan di Wilayah UPT Kesatuan Pengelolaan Hutan Jeneberang di Kabupaten Gowa Uhud Darmawan Natsir; Dayani Isfahani Idris; Tenri S.P. Dipoatmodjo; Anwar Ramli; Rezky Amalia Hamka
Profit: Jurnal Manajemen, Bisnis dan Akuntansi Vol. 4 No. 2 (2025): 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.v4i2.3093

Abstract

This research targets to determine: The affect of the bodily work environment and non-bodily work surroundings on paintings motivation. The data in this have a look at have been received From statistics From Forestry Police employees on the Environmental And Forestry carrier in the UPT place Of The Jeneberang woodland management Unit In Gowa district who were inclined to be respondents. This research uses a quantitative form of studies. The facts supply Used Is primary facts acquired thru dispensing Questionnaires at the Environmental And Forestry carrier within the UPT region Of The Jeneberang forest management Unit In Gowa District. using the Roscoe sampling approach with a pattern of 60 forestry police personnel. The facts analysis technique uses a couple of linear regression the usage of the SPSS 22 software. The outcomes of this research imply that the bodily work surroundings and non-physical paintings surroundings together have a advantageous have an impact on on paintings motivation. which means that that the higher the working surroundings is felt, the more paintings motivation of forestry police employees will boom.
Pengaruh Komunikasi Internal, Lingkungan Kerja dan Motivasi terhadap Employee Engagement: (Studi pada Koperasi Mitra Dhuafa Jakarta Selatan) Irsyad Jauharul Haq; Widi Wahyudi
Profit: Jurnal Manajemen, Bisnis dan Akuntansi Vol. 4 No. 2 (2025): 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.v4i2.3100

Abstract

Employee Engagement is a positive thing, where employees are enthusiastic about working and achieving company goals. This research aims to examine the influence of Internal Communication, Work Environment and Motivation on Employee Engagement among Employees at the South Jakarta Mitra Dhuafa Commission Institute. This research used a non-probability sampling technique with a saturated sampling type, taking 99 employees of the South Jakarta Mintra Dhuafa Commission Institute as respondents in this research. Data analysis was carried out through multiple linear regression using SPSS version 22 software. The results of this research show that the Internal Communiaction and Motivation variable has a positive and significant influence on Employee Engagement. Meanwhile, the Work Environment variables do not have a significant influence on Employee Engagement. It is hoped that the results of this research can increase employee engagement at the South Jakarta Mintra Dhuafa Commission Institution.
Pengaruh Disiplin Kerja dan Kepuasan Kerja terhadap Kinerja Karyawan PT. ABSH Fagrance Creations Fadilah Dewi Sinta; Khotim Fadhli
Profit: Jurnal Manajemen, Bisnis dan Akuntansi Vol. 4 No. 2 (2025): 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.v4i2.3101

Abstract

This study aims to analyze the influence of work discipline and job satisfaction on employee performance at PT ABSH Fragrance Creation Jombang. The background of this research focuses on the crucial role of these two factors in enhancing employee productivity and work effectiveness. The approach used is quantitative, with data collected through questionnaires distributed to 40 employees. The analysis results indicate that work discipline does not have a significant impact on employee performance, with a significance value of 0.185. Meanwhile, job satisfaction is proven to have a significant effect on employee performance, with a significance value of 0.000. Multiple regression analysis reveals that, simultaneously, both independent variables contribute significantly to employee performance, with a coefficient of determination (adjusted R²) of 0.785. This means that 78.5% of the variation in employee performance can be explained by work discipline and job satisfaction. These findings highlight the importance of improving job satisfaction as a key strategy to enhance employee performance in the company. This study is expected to provide recommendations for management in formulating more effective policies to improve employee satisfaction and performance.

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