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Dhanan Abimanto
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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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Menguak Skeptisisme Profesional Auditor: Pilar Kualitas Audit atau Beban Efisiensi? Nazari, Esa Cahyani; Kirana, Rina Tjandra
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.v4i2.3180

Abstract

Auditor professional skepticism is a key aspect in determining audit quality and audit process efficiency. This study aims to analyze the role of auditor professional skepticism in improving audit quality and the challenges that arise in its implementation. Using a qualitative approach through the Systematic Literature Review (SLR) method, this study reviewed 36 relevant articles from various national and international journals. The results show that 25 studies support professional skepticism as a major factor in improving audit quality. Skeptical auditors are able to detect material errors and indications of fraud more accurately, increase the transparency of financial statements, and strengthen corporate accountability. However, another 11 studies highlighted that excessive professional skepticism can hinder audit efficiency by extending audit duration, increasing costs, and creating tension with clients. In addition, time budget pressures and efficiency demands may reduce the application of auditor skepticism in some circumstances. The success of auditors' professional skepticism depends not only on high applicability, but also balance with audit efficiency. Factors such as auditor experience, external pressures, and applicable regulations are key elements in determining the effectiveness of professional skepticism in audits. Therefore, the professional skepticism implementation strategy should be tailored to the specific needs and characteristics of the audit to ensure a quality audit without hampering efficiency.
Inovasi dan Kreativitas, Kunci dari Kesuksesan Kewirausahaan Haribowo, Siget Fitrianto; Wibowo, IG. Jarot Febri Setyo; Rahayu, Wening Patmi; Winarno, Agung
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.v4i2.3207

Abstract

The crucial role that creativity and innovation play in fostering entrepreneurial success is examined in this study. Entrepreneurs must not only stay relevant but also promote sustainable growth in a fiercely competitive and quickly evolving business environment. Creativity and innovation are essential components that set successful companies apart from those that find it difficult to adjust. Despite their significance, little is known about the direct effects of these two ideas on entrepreneurial outcomes, especially for small and medium-sized businesses (SMEs). The goal of this essay is to present a thorough examination of the elements that affect creativity and innovation in entrepreneurship, looking at how they interact and how they affect long-term company performance. The study also identifies the obstacles that prevent inventive and creative processes in business endeavors and provides actionable suggestions for entrepreneurs to improve these areas of their operations. This study aids in the creation of fresh theoretical frameworks and useful methods for entrepreneurship by pinpointing the primary forces behind creativity and innovation. The results highlight how important it is to develop a creative and inventive attitude since it is necessary to get a competitive edge and maintain long-term company success in the fast-paced global market of today.
Dinamika Gaya Kepemimpinan dalam Strategi Optimalisasi Penguatan Kinerja Karyawan Studi Empiris pada Perusahaan LQ45 Periode 2022–2023 Satrio Ahmadtul Firdaus Romadhoni; Abdul Hamid Syarif; Sopiah Sopiah
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.v4i2.3241

Abstract

In the era of globalization and increasing intensity of competition, public companies in Indonesia are required to develop internal strategies that are able to support sustainability and performance improvement in a sustainable manner. This study aims to analyze the relationship between leadership style, work discipline, and compliance with the principles of good corporate governance (GCG) in companies that are members of the LQ45 index on the Indonesia Stock Exchange. The method used is a normative qualitative approach with document study techniques, using secondary data in the form of annual reports, sustainability reports, and related academic literature. The results show that the application of transformational leadership styles, characterized by employee empowerment, innovation, and sustainable motivation, is significantly positively correlated with the implementation of a structured work discipline system and adherence to GCG principles. These findings confirm that the integration between effective leadership and organizational discipline is a strategic foundation in creating an adaptive, competitive, and integrity work culture. This research makes an important contribution to strengthening contemporary management theory and corporate governance practices, as well as becoming a reference for companies in building a superior internal management system.
Manajemen Isu Bakso A Fung: Studi Kasus Insiden Kerupuk Kulit Babi Annisa Alfannafiisah; Chaer Ranie Cahyaningsih; Nabilah Akhsaniyah; Linka Azzahra
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.v4i2.3244

Abstract

This study was conducted to determine how issue management was carried out by Bakso A Fung after the pork skin cracker incident. This study uses a qualitative research method with literature study techniques. From this incident, of course, Bakso A Fung requires several management strategies in managing this problem. This issue management strategy aims for the company to be able to know, observe, carry out, and resolve existing problems. The Bakso A Fung company identified the problem because this incident caused many concerns among consumers, especially consumers who are very concerned about the halal aspect of food products. The Bakso A Fung company responded quickly to the problem that occurred at one of its outlets in Bali.
Pengaruh Manajemen Aset, Likuiditas, dan Struktur Modal Terhadap Kinerja Keuangan Ratri Nur Indah Sari; Nawang Kalbuana; Deden Subagja
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.v4i2.3245

Abstract

Financial performance describes the financial position of a company that is analyzed to provide an overview of the company's performance during a certain period. Several factors that influence financial performance include asset management, liquidity, and capital structure. This study aims to identify the effect of asset management (TATO), liquidity (CR), and capital structure (DER) on financial performance (ROA) in food and beverage companies for the period 2019-2023, both individually and together. This type of research is quantitative research using secondary data through access to the Indonesia Stock Exchange website or the official website of the related company. Sample selection using the Purposive Sampling technique, resulting in 14 companies from a total population of 42 companies. The analysis techniques used include descriptive statistical analysis, classical assumption tests, multiple linear regression analysis, hypothesis testing (t-test and F-test), and coefficient of determination. The data processing process uses SPSS version 23. The results of the t-test (partial) show that the asset management and liquidity variables have no effect on financial performance. Meanwhile, the capital structure variable shows a negative and significant effect on financial performance. The results of the F test (simultaneous) indicate that asset management, liquidity, and capital structure together have a significant effect on financial performance. The Adjusted R Square value of 0.406 indicates that 40.6% of the variation in financial performance is explained by the three variables, while the remaining 59.4% is influenced by other variables outside this research model.
Pengaruh Beban Kerja terhadap Kinerja Karyawan melalui Insentif sebagai Variabel Intervening pada Bank BTN Kantor Cabang Jambi Fiska Putri Zulfani; Sumarni Sumarni; Fitri Widiastuti
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.v4i2.3280

Abstract

This study aims to describe and analyze the effect of workload on employee performance with incentives as an intervening variable on employees of Bank BTN Jambi Branch Office. The method used is descriptive and quantitative analysis with a sample of 50 respondents. Data were collected using a Likert Scale-based questionnaire, and the analysis was carried out using the Smart Partial Least Square (PLS) technique with the help of SmartPLS 4.0 software. The results of the study indicate that workload has a positive and significant effect on employee performance, workload has a positive and significant effect on incentives, incentives have a positive and significant effect on employee performance, and incentives are able to mediate the effect of workload on employee performance.
Pengaruh NOM, BOPO dan FDR terhadap Profitabilitas pada Bank Umum Syariah (BUS) Periode 2021-2023 Aviva Refalina; Hilda Hilda; Riduwansah Riduwansah
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.v4i2.3320

Abstract

Profitability is a key indicator in assessing the financial performance and operational sustainability of a bank. However, during the 2021-2023 period, the Islamic banking industry in Indonesia faced various challenges, especially regarding operational efficiency and financing management. This challenge can be seen from the unstable value of the Net Operating Margin (NOM), the high ratio of Operating Expenses to Operating Income (BOPO), and the imbalance in the Financing to Deposit Ratio (FDR). This study uses a quantitative approach with secondary data from the annual financial statements of Islamic Commercial Banks for the 2021-2023 period which are accessed through the OJK official website. The object of research includes all Islamic Commercial Banks operating during this period, with a sample of 10 banks selected through purposive sampling method. The data were analyzed using IBM SPSS version 30.0 in 2024 with descriptive statistical analysis techniques, classical assumption tests, multiple linear regression, hypothesis testing, and coefficient of determination (R²) tests. The results of this study indicate that partially the Net Operating Margin (NOM) variable has a significant effect on Profitability (ROA). While the variable Operating Cost of Operating Income (BOPO) and Financing to Deposit Ratio (FDR) has no effect on Profitability (ROA).
Pelayanan Publik dalam Perspektif Administrasi: Prinsip Kategori Barang, dan Jenis Layanan Sri Yulianty Mozin; Syarifah Arkani; Siti Nurhaliza Labasir
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.v4i2.3321

Abstract

Public service is a reflection of the relationship between the state and its citizens, measured through the effectiveness, accessibility, and accountability of bureaucracy in fulfilling basic public rights. This article examines public services from an administrative perspective by focusing on the principles of goods categorization (public goods, private goods, club goods, and common goods) and the classification of service types (goods and services). The study adopts a qualitative literature review approach by analyzing scholarly literature and public policy documents. The findings indicate that a precise understanding of public goods classification has strategic implications for policy formulation, resource allocation, and bureaucratic performance evaluation. This study further highlights that public service reform in Indonesia continues to face structural and cultural challenges, particularly in integrating good governance values and new public service principles. The article recommends a conceptual and institutional renewal to ensure that service systems are more adaptive to digital and inclusive societal dynamics.
Strategi Pengembangan Bisnis Dengan Menggunakan Matriks Ansoff Pada Bank Mandiri Cabang Banjarnegara Sabana, Hesti; Ismaya, Nesha; Nandisa, Alfath Shofa; Shafrani, Yoiz Shofwa
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.v4i2.3347

Abstract

This research discusses the business development strategy of Bank Mandiri Banjarnegara Branch using Ansoff Matrix as the main analysis tool. The issue raised is how this branch designs and implements growth strategies amidst banking industry competition and local challenges, such as limited digital infrastructure and customer characteristics. The research objective was to describe the implementation of the four Ansoff Matrix strategies, namely market penetration, market development, product development, and diversification, in the context of branch operations. Qualitative descriptive research was used, with data collection through interviews, observation, and documentation. The results showed that Bank Mandiri Banjarnegara Branch implemented market penetration strategy through active promotion and service improvement, market development strategy by cooperating with customers as mini ATM partners, product development strategy through customer needs survey, and diversification strategy with strict risk mitigation. The conclusion of this study confirms that the application of Ansoff Matrix in a structured manner is able to assist branches in facing competition and optimizing business growth opportunities in non-metropolitan areas.
Analisis Kompetitif Pegadaian Syariah Purwokerto Menggunakan Metode Porter’s Five Forces Strategi Pemasaran Produk Gadai Tabungan Emas Rizka Sobriyani Pratiwi; Dianatul Aizza; Dimas Saputro; Yoiz Shofwa Shafrani
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.v4i2.3349

Abstract

This study aims to analyze the competitive strength of Pegadaian Syariah Purwokerto using Porter’s Five Forces method and evaluate the marketing strategy for its Gadai Tabungan Emas product. In the digital era with increasing competition, understanding the external forces affecting the industry is crucial for formulating an effective strategy. The analysis shows that Pegadaian Syariah Purwokerto faces high threats from new entrants and substitute products, as well as high bargaining power of buyers. However, Pegadaian Syariah can leverage its internal strengths, such as a strong corporate image and public trust, to maintain its competitive position. Product differentiation, focusing on local syariah market segments, and service digitalization are key to improving its competitive position. The study provides recommendations for Pegadaian Syariah Purwokerto’s management to aggressively adopt technology and strengthen syariah-based educational marketing

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