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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 325 Documents
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Pengaruh Profitabilitas, Capital Intensity, dan Transfer Pricing terhadap Penghindaran Pajak pada Perusahaan Makanan dan Minuman yang Terdaftar di BEI pada Tahun 2020–2024 Jerryl Zefanya Andika Silaban; Andang Wirawan Setiabudi
Profit: Jurnal Manajemen, Bisnis dan Akuntansi Vol. 5 No. 3 (2026): Agustus: 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.v5i3.5112

Abstract

This study aims to empirically examine and analyze the effect of profitability, capital intensity, and transfer pricing on tax avoidance in food and beverage manufacturing companies listed on the Indonesia Stock Exchange (IDX) during 2020–2024. This research applies a quantitative approach with a causal associative method. The population consists of all food and beverage sector companies listed on the IDX, and the sample was selected through purposive sampling, yielding 18 companies with 64 observations after outlier elimination. The data are secondary data in the form of audited annual financial reports, analyzed using multiple linear regression with classical assumption tests processed through SPSS software. Profitability is proxied by Return on Assets (ROA), capital intensity by the fixed asset intensity ratio, transfer pricing by the related party transaction ratio, and tax avoidance by the Effective Tax Rate (ETR). The results show that profitability has a significant negative effect on tax avoidance, capital intensity has a significant positive effect on tax avoidance, whereas transfer pricing has no significant effect on tax avoidance in the food and beverage sector during the observation period.
Pengaruh Financial Performance dan Government Ownership terhadap Sustainability Report Quality dengan GCG sebagai Variabel Moderasi Meilisa Minoda Alista; Endah Susilowati
Profit: Jurnal Manajemen, Bisnis dan Akuntansi Vol. 5 No. 3 (2026): Agustus: 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.v5i3.5127

Abstract

This study aims to examine the effect of financial performance and government ownership on sustainability report quality, with good corporate governance (GCG) serving as a moderating variable. The study employs a quantitative approach using secondary data obtained from the companies' annual reports and sustainability reports. The population consists of 65 mining companies listed on the Indonesia Stock Exchange during the 2022–2024 period. Using a purposive sampling technique, 20 companies were selected, resulting in a total of 60 observations over three years. The data were analyzed using SmartPLS 4 software. The findings indicate that financial performance has not contributed to improving sustainability report quality. Likewise, good corporate governance has not strengthened the contribution of financial performance to sustainability report quality. In contrast, government ownership contributes to enhancing sustainability report quality. However, good corporate governance has not strengthened the contribution of government ownership to sustainability report quality.
Digitalisasi Pelaporan Pengawasan Internal melalui Sistem Informasi Manajemen Audit Berbasis Web pada Universitas BLU OK Sofyan Hidayat; Muhammad Ridha Habibi Z; Syahreza Alvan; Zulherman Zulherman; Mesnan Mesnan
Profit: Jurnal Manajemen, Bisnis dan Akuntansi Vol. 5 No. 3 (2026): Agustus: 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.v5i3.5129

Abstract

Internal audit reporting is a decisive stage in transforming audit findings into institutional improvement. In public service agency universities, reporting is expected to be timely, traceable, and data-driven; however, manual document-based procedures may constrain data access, report completion, and follow-up monitoring. This study aims to analyze the existing internal audit reporting process and design a web-based Management Audit Information System (SIMA) for Universitas BLU. The study employed policy research with a qualitative descriptive and design-oriented approach. Data were collected through document analysis of annual audit planning, audit charter, two review reports, and functional specifications of the SIMA prototype. The analysis used gap analysis and requirement-feature mapping. The findings show five core problems: limited access to financial data, low document submission (45.27%), inconsistent evidence quality, slow approval workflow, and weak real-time monitoring of recommendations and key performance indicators. SIMA is designed with six integrated modules covering audit planning, working papers, audit reports, follow-up monitoring, executive dashboard, and auditee panel. The model contributes a contextual digital audit reporting framework for strengthening accountability in public higher education governance.
Peningkatan Kapasitas Kelompok Sadar Wisata dalam Mengembangkan Potensi Pariwisata yang Ada di Pemandian Bah Uluni Mabar, Simalungun Jesika Pita Sari Simare-mare; Dina Octavia
Profit: Jurnal Manajemen, Bisnis dan Akuntansi Vol. 5 No. 3 (2026): Agustus: 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.v5i3.5142

Abstract

This study aims to describe and analyze the capacity-building efforts of the Tourism Awareness Group (Pokdarwis) in developing the tourism potential at Bah Uluni Mabar Natural Swimming Pool, Simalungun Regency. This research employs a qualitative approach with a descriptive research type. Data collection techniques include in-depth interviews, participatory observation, and documentation. Research informants were selected purposively, including Pokdarwis administrators and members, tourism managers, village officials, and tourists visiting Bah Uluni Mabar Natural Swimming Pool. The research results indicate that Pokdarwis Bah Uluni Mabar has undertaken various efforts to increase group capacity, including tourism management skills training, increasing tourism awareness through the Sapta Pesona program, developing nature-based and local culture tourism attractions, and optimizing promotion through digital media. However, there are still a number of challenges faced, including limited funding, lack of professionally trained human resources, and minimal tourism infrastructure support. This study recommends the need for synergy between local governments, local communities, and the private sector in supporting the sustainability of tourism development at Bah Uluni Mabar Natural Swimming Pool.
Strategi Manajemen Penyelenggaraan Event Olahraga dalam Meningkatkan Kualitas Kompetisi JATM Open 2026 dalam Persatuan Seluruh Indonesia (PASI) Maria Sapta Anggraeni; Catur Supriyanto
Profit: Jurnal Manajemen, Bisnis dan Akuntansi Vol. 5 No. 3 (2026): Agustus: 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.v5i3.5160

Abstract

The successful organization of a sports event requires an effective management strategy to create a professional, fair, and competitive environment while enhancing athlete participation. This study aims to analyze the implementation of the Planning, Organizing, Actuating, and Controlling (POAC) management functions in the organization of the 2026 East Java Open by the East Java Provincial Association of the All Indonesia Athletics Association (PASI) to improve competition quality. This study employed a qualitative approach, with data collected through observations, interviews, documentation, and questionnaires. Data were analyzed using the Miles and Huberman interactive model, which consists of data reduction, data display, and conclusion drawing, supported by descriptive analysis using the Guttman Scale. The findings indicate that the implementation of the POAC management functions was generally effective. The Planning function achieved a score of 14 out of 18 (77.8%, Fairly Strong), Organizing scored 10 out of 12 (83.3%, Strong), Actuating scored 15 out of 18 (83.3%, Strong), while Controlling obtained the highest score of 26 out of 27 (96.3%, Excellent). These findings suggest that effective supervision, supported by well-organized planning, implementation, and organizational management, contributes significantly to improving the quality of sports event management. This study concludes that the implementation of the POAC-based management strategy has effectively supported the improvement of the quality of the 2026 East Java Open organized by PASI East Java, with Controlling emerging as the most dominant management function. The findings are expected to serve as an evaluation tool and practical reference for PASI East Java and other sports event organizers in developing more professional, effective, and sustainable sports competitions.

Page 33 of 33 | Total Record : 325

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