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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
The Influence of Budget Objective Characteristics and Decentralization Structure on the Performance of the Merangin Regency Youth and Sports Tourism Office Windi Afriani Azhari; Iskandar Sam; Salman Jumali
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.v4i2.3372

Abstract

This research aims to determine the influence of budgetary goal characteristics and decentralization structure on the performance of the Regional Device Organization Disparpora of Merangin Regency. The sample in this study is the Health Company using the probability sampling technique, resulting in 35 trial samples and 50 respondents for the research sample. The analysis methods used in this research are classical assumption tests, multiple linear regression analysis, and hypothesis testing with the aid of SPSS V 27 For Windows software. The method of data collection was through documentation and literature study. The research results conclude that the characteristics of the budget and the structure of decentralization together have a significant impact on the performance of the regional device organization of the Department of Tourism, Youth, and Sports of Merangin Regency.
Pengaruh Aksesibilitas Unit Lost And Found terhadap Kepuasan Penumpang PT. Gapura Angkasa di Bandar Udara Sultan Thaha Syaifuddin Jambi Siti Nur Cahyanti; Yunus Purnama
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.v4i2.3390

Abstract

Accessibility of lost and found units has a significant effect on passenger experience and their perception of airport services. In situations of lost or left behind items, passenger satisfaction is influenced by ease of access to services, including strategic location, clarity of information, and efficiency of reporting and retrieval processes. This study aims to measure the effect of accessibility of lost and found units on passenger satisfaction and the level of satisfaction at PT Gapura Angkasa, Sultan Thaha Saifuddin Jambi Airport, using the Customer Satisfaction Index (CSI) method. This quantitative study took place from August 1 to September 30, 2024, with a population of around 45 passengers per month. The sample consisted of passengers aged at least 17 years who used the lost and found services of Garuda Indonesia and Citilink airlines. Data collection techniques were carried out through the distribution of questionnaires and surveys. This study found that the t-test showed a significance of 0.002 <0.05 and t count 3.292> t table 2.024, so the alternative hypothesis (Ha) was accepted. This means that there is a positive influence between the accessibility of lost and found units and passenger satisfaction of PT Gapura Angkasa at Sultan Thaha Syaifuddin Airport, Jambi; the better the accessibility, the higher the passenger satisfaction. The level of passenger satisfaction was recorded as very high, with a Customer Satisfaction Index (CSI) of 97.45%. However, there needs to be improvement in several aspects, such as the activeness of information officers, ease of reporting procedures, and the number of staff, to maintain service quality and improve passenger satisfaction.
Pengaruh Rantai Pasok Halal dan Inovasi Produk terhadap Kinerja UMKM Makanan Minuman Dimediasi Sertifikasi Halal Sartika Dewi; Umi Kaltum
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.v4i2.3419

Abstract

This study examines the effect of halal supply chain management and product innovation on micro business performance with halal certification as a mediating variable. The background of this study is based on the low performance of micro businesses, lack of product innovation, and minimal halal certification in Bandung City, although Bandung City has great potential in developing the halal industry. This study uses a descriptive quantitative approach with data collection through questionnaires on 260 micro business actors in the halal food and beverage sector in Bandung City, which were analyzed using PLS-SEM with path analysis methods to test direct and indirect relationships between variables. The results of the study indicate that halal supply chain management has a significant effect on halal certification, but Halal Supply Chain Management does not have a significant direct effect on Micro Business Performance. Meanwhile, product innovation does not have a significant effect on business performance and halal certification. Halal Certification is proven to have a significant effect on Micro Business Performance. Halal certification is proven to mediate the relationship between halal supply chain management and business performance, but does not mediate the effect of product innovation on business performance. These findings provide implications for business actors and the government in formulating strategies to increase the competitiveness of halal micro businesses by strengthening supply chain management and facilitating halal certification.
Peran Teknologi Blockchain dalam Meningkatkan Keandalan Akuntansi Fitria Novi Nuraini
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.v4i2.3421

Abstract

In an increasingly complex digital era, the demand for a transparent, reliable, and efficient accounting system is increasing. Conventional accounting systems still face various challenges, such as potential data manipulation, recording errors, and dependence on third parties for the verification process. Blockchain technology is present as a potential solution to strengthen the integrity and transparency of the accounting system through a decentralized and immutable ledger recording mechanism. This study aims to examine how blockchain can be applied in accounting systems and to what extent this technology is able to improve the reliability of accounting information. The method used is a literature review, by analyzing 20 scientific articles published between 2020 and 2025. The results of the study show that blockchain has great potential in increasing efficiency, reducing audit costs, and minimizing the risk of fraud and data manipulation. However, challenges such as implementation costs, scalability, and regulatory uncertainty are the main obstacles to its adoption. This study provides a deeper understanding of the opportunities and constraints of implementing blockchain in accounting, and opens up space for further research related to the integration of this technology into modern accounting practices.
Analisis Strategi Bersaing Pada KSPPS Hanada Quwais Sembada Kebasen Menggunakan Competitive Profile Matrix (CPM) Rahmawati, Safira Aulia; Nurazizah, Khofifah; Maula, Muhammad Ihza; 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.v4i2.3423

Abstract

This study examines the competitive strategy of KSPPS Hanada Quwais Sembada Kebasen amidst intense competition in the microfinance sector, particularly against BPR Bank Surya Yudha Patikraja and PNM Mekar Sampang, which have advantages in technology and service coverage. This theme is chosen due to the importance of understanding the competitive position of community-based Islamic cooperatives to remain viable in the local market. This research employs a case study method with a qualitative descriptive approach. Data collection is conducted through interviews, observations, and documentation, which are then analyzed using the Competitive Profile Matrix (CPM) tool to assess the strengths and weaknesses of KSPPS Hanada relative to its main competitors, based on key factors such as market reputation, service quality, territorial coverage, product innovation, and technology utilization. The research findings indicate that KSPPS Hanada Quwais Sembada has advantages in market reputation, personalized service quality, and closeness to its members, but still lacks in territorial coverage and digital technology adoption. In conclusion, KSPPS Hanada Quwais Sembada needs to enhance innovation and service digitalization to compete better in the increasingly dynamic microfinance sector..
Strategi Pengembangan Bisnis Berbasis Ekonomi Kreatif: Studi Kasus UMKM Klaster Kuliner Jalan Pulosari dan Jalan Kawi Kota Malang Manus, Victorio Chipta Gregory; Pangestu, Witjaksono Adi; Winarno, Agung; Rahayu, Wening Patmi
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.v4i2.3429

Abstract

Although business development is a concept that has been applied in entrepreneurial practice, academic attention to its dynamics in the context of micro-enterprises is still very limited. This study aims to explore the core strategies in culinary UMKM business development and the challenges, by taking a case study of the culinary clusters on Jalan Pulosari and Jalan Kawi in Malang City. Through a qualitative approach with in-depth interviews with 30 micro-enterprises, this study identified three core business development activities that focus on utilizing business resources, as well as three supporting activities that function to secure and organize these resources. This finding indicate that all business development activities are centered on three main practices: leveraging, securing, and organizing resources, as explained in the resource-based view framework. In addition, this study reveals three contextual factors that influence UMKM development strategies: business sector, company age, and involvement in local business incubators. The theoretical contribution of this study lies in the development of a new conceptualization of business development in the microenterprise sector, which forms the majority of the global economic structure, but often fails to embark on a sustainable growth path. Practical implications are also offered, including strategies for time management and strengthening managerial capacity in response to perceived resource constraints. This study also proposes a further research agenda to explore the dynamics of business development in UMKM with more diverse qualities and contexts.
Pengaruh E-Wom dan E-Servqual Terhadap Keputusan Pembelian Makanan pada Grabfood di Kota Palembang Siti Soeleha; Yulia Hamdaini Putri; Aslamia Rosa
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.v4i2.3440

Abstract

The purpose of this study is to examine the influence of E-WOM and E-Servqual on food purchase decisions on GrabFood in Palembang. This study is categorized as quantitative research. The respondents in this study are users who have purchased and used the GrabFood application. The sample for this study consists of about 100 respondents and uses purposive sampling method along with non-probability sampling techniques. The instrument for collecting data for this study is a questionnaire analysis evaluated using a Likert scale and linear regression analysis techniques. The results of this study indicate that the t-test variables e-wom and e-servqual have a significant and partial effect on purchasing decisions. The results of the study on the f-test variables e-wom and e-servqual have a positive and significant influence on purchasing decisions simultaneously.
Analisis Efektivitas Safety Awareness sebagai Syarat Tim Terhadap Pelanggaran Keselamatan Kerja di Yia dengan Cipp Auliya Yazmin Rafasia; Irwina Meilani
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.v4i2.3441

Abstract

This study aims to evaluate the effectiveness of the Safety awareness program as a requirement for issuing and renewing Driving Permits (TIM) for airside personnel at Yogyakarta International Airport (YIA). The program is designed to enhance personnel awareness of work safety to reduce operational violations in the airside area. A qualitative approach was used, employing the CIPP (Context, Input, Process, Product) evaluation model. Data were collected through interviews, observations, and documentation, and analyzed using the Miles & Huberman model. The findings indicate that the Safety awareness program is contextually relevant but faces weaknesses in input, such as non-interactive training methods and underutilized training facilities. The implementation process is inefficient due to the lack of monitoring systems and unstructured training schedules. Furthermore, the program has not fully succeeded in building a strong safety culture, as safety violations by personnel still occur. The study recommends improvements in training methods, regular post-training evaluations, and stronger supervision to enhance the program’s overall effectiveness.
Strategi Pemasaran Menggunakan Analisis Ansoff Dalam Meningkatkan Pemasaran Produk di Pegadaian Kantor Cabang Purwokerto Zeliana, Aura Nadisha; Shafrani, Yoiz Shofwa; Saputri, Imel Nurul; Fernansyah, Nio Kenshi Pratama
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.v4i2.3445

Abstract

Pegadaian is one of the Islamic financial institutions in Indonesia that continues to expand its market share through various marketing strategies. This study aims to analyze the market penetration strategies implemented by Pegadaian and identify the efforts that can be made to increase customer interest. The research method used is descriptive qualitative with a literature study approach from various accredited national journals in the last five years, as well as document analysis related to Pegadaian marketing strategies. The results of this study reveal that Pegadaian market penetration strategy is carried out through the optimization of digital promotion, the development of innovative products and services, and the improvement of financial literacy in society. Digital promotion strategies are carried out by utilizing social media and other online platforms to increase product awareness and education to the general public. In addition, product development such as Arrum Haji and Tabungan Emas has become an effective innovation in meeting market needs. Pegadaian is also actively conducting financial education through seminars, workshops, and outreach programs as a form of improving financial literacy and customer loyalty. These three strategies have consistently proven to attract new customers, increase loyalty, and strengthen Pegadaian position amidst the competition in Islamic financial institutions. This research contributes to enriching the study of marketing strategies for Islamic financial institutions, particularly in the pawnshop sector. The novelty of this research lies in the systematic and detailed mapping of Pegadaian market penetration strategies based on the latest literature.
Analisis Faktor Pemilihan Rute Penerbangan Oleh Taruna Sekolah Tinggi Teknologi Kedirgantaraan (STTKD) Dari Bima Menuju Yogyakarta Syaftin Anggriani; Amelia Puspa Tamara
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.v4i2.3490

Abstract

Flights from Bima to Yogyakarta can be done via transit or non-transit flight routes. The selection of flight routes carried out by cadets of the Yogyakarta Aerospace Technology College (STTKD) is quite important to know the factors that are considered in choosing the flight route to be taken, in addition, this route selection offers different alternatives in terms of travel time, ticket costs and comfort in transit and non-transit flights. With accurate information, cadets can choose the most efficient and economical option, so as to minimize their experience in traveling using air transportation. The research method used in this study is a qualitative research method. Where this research method is a method of research that is descriptive and tends to use analysis. Based on the results of data analysis of five selected sources, it shows that the selection of flight routes from Bima to Yogyakarta is influenced by several main factors such as travel time, price, and comfort. In this study, the data validity checking technique used is the triangulation technique, where the triangulation technique is to test the credibility of the data carried out. In the selection of transit flight routes, the comfort of the service is more dominant, while for non-transit flight routes, the ticket price and travel time are more dominant. Of the two flight routes, each has its own main factors in selecting a flight route, namely price, travel time, and comfort.