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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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Analisis Efisiensi dan Akurasi Penggunaan Aplikasi Gaji KPPN Terpusat dalam Penyaluran Gaji Induk yang Bersumber dari Anggaran Pendapatan dan Belanja Negara pada KPPN Bandung II Juju Nuryanti; Fithri Dzikrayah
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.v4i2.3491

Abstract

The aim of this research is to analyze the accuracy and efficiency of the Centralized KPPN Salary Application in managing state finances, especially in terms of main salary distribution. This research uses a qualitative descriptive method with primary data sources in the form of interviews and secondary data in the form of documentation. The research results show that this application is able to increase efficiency through automation processes, reduce manual intervention, and speed up data reconciliation. Accuracy is also increased with an automatic validation system that ensures accuracy in calculating and recording salaries. Compared to manual mechanism, this application is able to reduce the potential for errors, speed up data processing, and optimize electronic document management.
Analisis SWOT Pada KSPPS BKK Bersama Kami Kasembadan Purwokerto Fauzi, Hafiz Zaki; Aflah, Nafilah; Setyamien, Salsabila Khairunisa; 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.v4i2.3497

Abstract

This research was conducted with the aim of identifying the strengths, weaknesses, opportunities, and threats (SWOT) of KSPPS BKK Bersama Kami Kasembadan Purwokerto in the current era of digitalization. This research uses a qualitative method with a case study approach. Data collection was carried out directly to the Manager of KSPPS BKK Bersama Kami Kasembadan. The results of the study showed that the total score of the IFAS matrix (strengths and weaknesses) was 2.58, which means that KSPPS has quite strong internal potential, although there are still a number of weaknesses that need to be fixed to increase competitiveness. While the total score of the EFAS matrix (opportunities and threats) was 2.55, which means that KSPPS is quite capable of utilizing external opportunities and is quite effective in dealing with threats in the external environment, but there is still room for improvement. Therefore, the right SWOT strategy to apply is an aggressive or growth strategy with a Strengths and Opportunities (S-O) pattern, namely expanding the market, especially among Muslim communities who are increasingly aware of the importance of Islamic finance, establishing cooperation with Islamic schools and religious communities using a reputation for healthy and stable financial management as an attraction, as well as traditional trader markets with a personal approach based on practical and easy-to-understand product strengths.
Pengaruh Tingkat Pengangguran dan PDB Terhadap Tingkat Kemiskinan di Indonesia Cindana, Hellen; Sa’adah, Nurus
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.v4i2.3604

Abstract

This study aims to analyze the effect of unemployment rate and Gross Domestic Product (GDP) on poverty rate in Indonesia in the period 2000-2023. The method used is an associative quantitative approach with secondary data obtained from the World Bank. Data processing uses EViews through stationarity test, cointegration, classical assumptions, and Error Correction Model (ECM). The results of the study indicate that unemployment rate has a negative but insignificant effect on poverty, while GDP has a negative and significant effect. Simultaneously, unemployment and GDP have a significant effect on poverty rate in Indonesia. The coefficient of determination shows that both variables explain 50.46% of the variation in poverty rate. This finding confirms the importance of increasing GDP as the main strategy in reducing poverty rate in Indonesia.
Wardah Dari Pandangan Mahasiswa: Antara Kesadaran, Citra, dan Keputusan Pembelian Cushion Rohman, Fadillah Fatqur; Safanah, Melati Nur; Sari, Novia Fatikhah; Zharifah, Sabnita La'aili Nur; Riswari, Syifa Destiana; Hasanah, Uswatun Nur
Profit: Jurnal Manajemen, Bisnis dan Akuntansi Vol. 4 No. 3 (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.v4i3.3611

Abstract

This research attempts to evaluate the impact that brand awareness and brand image have on the purchase decision of Wardah cushion products by Economic Education students of UNS. The sample size consisted of 71 respondents which were collected using purposive sampling technique. Analysis performed included multiple linear regression, classical assumption tests (normality, multicollinearity, heteroscedasticity), t test, F test, and coefficient of determination in SPSS 2022. Results from the analysis indicated that both components, brand awareness and brand image of the Wardah products, separately (partially) yield positive and significant influences on the purchase decision. Moreover, in a concurrent (simultaneous) approach both factors still significantly contribute towards the purchase decision.
Analisis Pengendalian Kualitas Produksi Guna Meminimumkan Jumlah Produk Cacat dengan Metode Statistical Process Control (SPC) pada PT ABC Aurora Nindi; Idris, Ahmad; Saputra, Beny Mahyudi
Profit: Jurnal Manajemen, Bisnis dan Akuntansi Vol. 4 No. 3 (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.v4i3.3624

Abstract

The quality of the final product determines the success of a company, especially in the manufacturing industry. This study aims to analyze the causes of defective products in plywood products, with the hope of minimizing the number of defective products produced, thereby improving product quality. The method used is statistical process control (SPC) by conducting observations and interviews to understand the quality control implemented. The results of the study indicate that the production process at PT ABC is still outside the control limits based on P-Chart calculations, indicating significant deviations. The main factors causing defective products come from human, machine, and raw material aspects. By conducting a thorough evaluation of the production process that is currently outside the quality control limits and focusing on identifying the causes of deviations, appropriate and effective corrective steps can be determined. SOP training and supervision, mentoring programs, routine machine maintenance, appropriate temperature and pressure settings, and periodic measurement of raw material moisture content are expected to help minimize the number of defective products that occur so that product quality is maintained.
Pengaruh Profitabilitas dan Likuiditas Terhadap Harga Saham Dengan Earning per Share (EPS) Sebagai Varibel Moderating Pada PT Astra Internasional, Tbk Periode Tahun 2016-2023 Laili, Ida Asmaul; Idris, Ahmad; Afrianto, Dadang
Profit: Jurnal Manajemen, Bisnis dan Akuntansi Vol. 4 No. 3 (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.v4i3.3705

Abstract

The influence of profitability here uses two ratio indicators: Return on Assets (ROA) and Return on Equity (ROE). Meanwhile, the researcher used two ratio indicators to influence liquidity: the Current Ratio (CR) and the Quick Ratio (QR). This study also used a moderating variable, Earnings Per Share (EPS). The research took place at PT Astra International, Tbk. Astra is one of the largest public companies in Indonesia with over 200 subsidiaries, joint ventures, and associated entities, and over 200,000 employees. The company's diversified business model creates synergies and opportunities across all industry sectors, including: Automotive. Astra's automotive business includes four-wheeled vehicles, two-wheeled vehicles, components, and other automotive-related products and services, as well as financial services. The sampling technique used in this study was purposive sampling. Based on the criteria used, the sample in this study is the quarterly financial report of PT Astra Internasional, Tbk for the period 2016 - 2023 or for 8 years totaling 32 samples which include data on financial ratios using profitability ratios with 2 ratio indicators, namely: Return On Assets (ROA), Return On Equity (ROE). As well as liquidity ratios with 2 indicators, namely: Current Ratio (CR), Quick Ratio (Quick Ratio) using Earning Per Share (EPS) as a Moderating variable on Stock Prices. From the results of this study, it can be concluded that the results of the analysis show that only Liquidity (X2) has a negative and statistically significant effect with a medium effect size on Y. Meanwhile, Profitability (X1) and Z do not have a significant direct effect, and the moderating effect of Z is also insignificant. This model has limited explanatory power for variable Y.
Pengaruh Return On Asset Dan Debt To Equity Ratio Terhadap Price To Book Value Pada PT Hanjaya Mandala Sampoerna Tbk Musanah, Ayu; Nurhayati, Nurhayati; Huda, Nurul
Profit: Jurnal Manajemen, Bisnis dan Akuntansi Vol. 4 No. 3 (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.v4i3.3734

Abstract

This study aims to analyze the effect of Return on Asset (ROA) and Debt to Equity Ratio (DER) on Price to Book Value (PBV) at PT Hanjaya Mandala Sampoerna Tbk during the 2013–2023 period. The research applies a quantitative approach with an associative method. Secondary data were obtained from the Indonesia Stock Exchange in the form of annual financial reports, selected using purposive sampling. Data analysis was conducted using multiple linear regression, including classical assumption tests, t-test, F-test, and the coefficient of determination. The results show that partially ROA has a significant positive effect on PBV, while DER does not significantly affect PBV. However, simultaneously ROA and DER significantly influence PBV, with a determination coefficient of 88.6%. These findings indicate that profitability is a more dominant factor in determining firm value compared to capital structure. This study highlights the importance of asset management efficiency as the main strategy to enhance firm value, while DER should still be managed to minimize potential financial risks.
Pengaruh Program Diskon dan Penawaran Khusus Terhadap Keputusan Pembelian Pada Brand Lokal Insurgent Club Septiana, Muhamad Harvi; Apriadi, Deri
Profit: Jurnal Manajemen, Bisnis dan Akuntansi Vol. 4 No. 3 (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.v4i3.3737

Abstract

This study aims to analyze the influence of discount programs and special offers on consumer purchasing decisions for the local brand Insurgent Club in Bandung. The research background is driven by the increasing competition in the local fashion industry and the high sensitivity of young consumers toward price-based promotional strategies. A quantitative approach with an associative design was employed. Data were collected through questionnaires distributed to 50 respondents who are active consumers of Insurgent Club and analyzed using descriptive statistics and multiple linear regression. The findings reveal that both discount programs and special offers have a positive and significant effect on purchasing decisions, both partially and simultaneously. The coefficient of determination (R²) of 0.718 indicates that 71.8% of the variation in purchasing decisions can be explained by the two independent variables, while the remainder is influenced by other factors. These results reinforce consumer behavior theory and price-based promotion strategies, while also providing practical implications for local brands to optimize discount and special offer programs through digital channels in order to boost sales and strengthen consumer loyalty.
Pengaruh Profitabilitas dan Leverage Terhadap Nilai Perusahaan Pada PT Energi Mega Persada Tbk Rahman, Arif; Alwi, Alwi; Mukhlis, Mukhlis
Profit: Jurnal Manajemen, Bisnis dan Akuntansi Vol. 4 No. 3 (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.v4i3.3741

Abstract

This study aims to analyze the effect of profitability proxied by Net Profit Margin (NPM) and leverage proxied by Debt to Equity Ratio (DER) on firm value proxied by Price to Book Value (PBV) in PT Energi Mega Persada Tbk for the period 2014–2023. This research employs a quantitative approach using multiple linear regression analysis. Data were obtained from the company’s annual financial reports published on the Indonesia Stock Exchange and the company’s official website. The classical assumption tests indicate that the regression model is free from normality, multicollinearity, heteroscedasticity, and autocorrelation issues, making it feasible for further analysis. The empirical findings reveal that NPM has a positive and significant effect on PBV, while DER also shows a positive and significant effect on PBV. Simultaneously, both variables strongly influence firm value with a coefficient of determination of 92 percent. These results confirm that profitability and capital structure are crucial factors shaping investor perceptions of energy firms’ value. This study contributes theoretically to strengthening financial literature on firm value determinants and provides practical implications for management and investors in making strategic decisions.
Pengaruh Debt To Asset Ratio (DAR) dan Fixed Asset Turnover (FATO) Terhadap Return On Asset (ROA) Pada PT Ciputra Development, Tbk Anisaturrahmah, Anisaturrahmah; Nurhayati , Nurhayati; Muniarty, Puji
Profit: Jurnal Manajemen, Bisnis dan Akuntansi Vol. 4 No. 3 (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.v4i3.3742

Abstract

This study aims to analyze the effect of Debt to Asset Ratio (DAR) and Fixed Asset Turnover (FATO) on Return on Assets (ROA) at PT Ciputra Development Tbk. The data used were financial statements from 2016 to 2023, selected using purposive sampling. The analytical method applied was multiple linear regression, including classical assumption tests, t-test, F-test, and coefficient of determination, using SPSS software. The results indicate that DAR has no significant effect on ROA, and FATO also does not significantly affect ROA. Simultaneously, DAR and FATO do not significantly influence ROA, with a coefficient of determination of 54.6 percent. These findings suggest that the profitability of property companies is not solely determined by capital structure and fixed asset efficiency, but also by other factors such as cost efficiency, marketing strategies, project diversification, and macroeconomic conditions. The implications highlight the importance for management to balance debt utilization and optimize fixed asset usage in line with property business cycles, and for investors to consider additional financial and external indicators when assessing company performance.

Page 30 of 31 | Total Record : 307

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