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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 Pendapatan Asli Daerah Dan Belanja Daerah Terhadap Kinerja Keuangan Daerah Pada 19 Kabupaten Dan Kota Di Provinsi Sumatera Barat Tahun 2018-2021 Nofa Angraini; Teguh Hidayat
Profit: Jurnal Manajemen, Bisnis dan Akuntansi Vol. 2 No. 2 (2023): 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.v2i2.737

Abstract

Kinerja keuangan merupakan penunjuk yang berguna untuk menilai kinerja pemerintah daerah. Kinerja keuangan daerah merupakan suatu pencapaian dari program/ kebijakan yang telah direncanakan oleh pemerintah daerah selama periode tertentu yang kemudian diukur dengan menggunakan indikator- indikator keuangan. Penelitian ini bertujuan untuk menganalisis Pengaruh Pendapatan Asli Daerah dan Belanja Daerah terhadap kinerja keuangan daerah, serta untuk mengetahui variabel mana yang paling dominan pengaruhnya terhadap kinerja keuangan daerah di Kabupaten/ Kota provinsi Sumatera Barat. Data yang diolah merupakan data sekunder dari laporan Tahunan Kabupaten/ kota Sumatera Barat Tahun 2018-2021 yang diambil secara Total Sampling. Metode yang digunakan dalam penelitian ini adalah metode Analisis regresi data panel menggunakan aplikasi Eviews 10 hasil penelitian menyatakan bahwa : Pendapatan Asli Daerah dan Belanja Daerah secara bersama sama berpengaruh signifikan terhadap kinerja keuangan daerah. Secara parsial Pendapatan Asli Daerah berpengaruh negatif terhadap kinerja keuangan daerah dan Belanja Daerah berpengaruh positif terhadap kinerja keuangan daerah.
Strategi Bisnis dalam Meningkatkan Citra Produk Buket Balon di Sosial Media Nur Fitri Wulandari; Tri Khoiril Ikhlakh; Rahma Sabrina; Gunawan Aji
Profit: Jurnal Manajemen, Bisnis dan Akuntansi Vol. 2 No. 2 (2023): 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.v2i2.741

Abstract

The use of social media as a product sales and marketing platform is growing and becoming a trend in today's digital era. In the midst of increasingly fierce business competition, Buket Balon as a manufacturer of decoration products that uses social media as a marketing and sales tool, is required to continue to innovate and improve product image so that it remains in demand by consumers. Therefore this study aims to analyze and find out the factors of how business strategy can improve the image of the Buket Balon product on social media and provide recommendations for Buket Balon to increase sales and profits through social media. This research uses a qualitative-descriptive approach, using the case study method. The informants of this study are consumers of Bouquett balloons. The results of this study Researchers analyzed that Business Strategy in Improving the Image of Balloon Bouquet Products on Social Media Occurs due to several factors, namely promotion, content, discount techniques and copywriting. These factors were apparently influenced by internal and external informants. Suggestions from researchers for SMEs that when making strategies to improve product image can pay attention to these aspects. It is inseparable that now everything is digital-based, so we have to prove that MSMEs are also not left behind
Pengaruh Kejelasan Sasaran Anggaran Dan Pengendalian Akuntansi Terhadap Akuntabilitas Kinerja Di Badan Penelitian Dan Pengembangan Provinsi Sumatera Barat Helza Putri Nela; Elsa Meirina
Profit: Jurnal Manajemen, Bisnis dan Akuntansi Vol. 2 No. 2 (2023): 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.v2i2.743

Abstract

This study aims to explain the effect of clarity on budget targets and accounting controls on performance accountability in government agencies is the goal of this study. Determination of the sample using the total sampling method. The population in this study were structural officials and staff at the Research and Development Agency for West Sumatra Province and the sample used in this study was 31 respondents. The results of empirical studies show that there is an effect of clarity of budget targets on performance accountability of government agencies, there is no effect of accounting control on accountability of government agency performance, there is an influence of clarity of budget goals and joint accounting control on performance accountability of government agencies.
Pengaruh Leverage Dan Ukuran Perusahaan Terhadap Konservatisme Akuntansi Pada Perusahaan Manufaktur Subsektor Makanan Dan Minuman Di Bursa Efek Indonesia Tahun 2017-2021 Rini Adel Asmara; Gerry Hamdani Putra
Profit: Jurnal Manajemen, Bisnis dan Akuntansi Vol. 2 No. 2 (2023): 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.v2i2.744

Abstract

Accounting conservatism is a precautionary concept that really needs to be considered in accounting for financial statements because company activities are accompanied by uncertainty. This study aims to determine the effect of leverage (X1) and company size (X2) on accounting conservatism in food and beverage companies on the Indonesia Stock Exchange. The data source used in this research is secondary data in the form of annual financial reports. The population used in this study were all food and beverage companies listed on the Indonesia Stock Exchange (www.Idx.co.id) in 2017-2021 which were selected using purposive sampling. The number of samples used in the study were 11 companies. The analytical method used is multiple regression analysis. Based on the test results it was found that leverage had a positive and significant effect on accounting conservatism in food and beverage sub-sector manufacturing companies on the Indonesia Stock Exchange and company size had a negative and significant effect on accounting conservatism in food and beverage sub-sector manufacturing companies on the Indonesia Stock Exchange.
Pengaruh Kesadaran Wajib Pajak, Pemahaman Wajib Pajak Dan Sanksi Pajak Terhadap Kepatuhan Wajib Pajak Orang Pribadi Sahwa Nadia Fitri; Annisa Annisa
Profit: Jurnal Manajemen, Bisnis dan Akuntansi Vol. 2 No. 2 (2023): 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.v2i2.745

Abstract

This study aims to explain the influence of taxpayer awareness, understanding of taxpayers and tax sanctions on individual taxpayer compliance is the aim of this research. Determination of the sample using incidental sampling method. The population in this study were all individual taxpayers registered at the Padang Satu Pratama Tax Office and the sample used in this study was 100 respondents. The data analysis technique in this study was multiple linear regression analysis with the SPSS program. The results of this study can be concluded that taxpayer awareness, understanding of taxpayers and tax sanctions have a positive effect on taxpayer compliance.
KERANGKA KONSEPTUAL UNTUK MANAJEMEN STRATEGIS PADA BANK SYARIAH INDONESIA: TINJAUAN PUSTAKA—DESKRIPTIF Gunawan Aji; Mutiara Septi; Qorry Triyulindra; Galuh Hayuningtyas
Profit: Jurnal Manajemen, Bisnis dan Akuntansi Vol. 2 No. 2 (2023): 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.v2i2.747

Abstract

The development of the current era, creates opportunities and challenges for people's lives in increasingly advanced economic development. Likewise in bank financial institutions or watching banks. And by improving the quality of customer service and developing an increasingly advanced economy, the government merged 3 state-owned Islamic commercial banks to become Bank Syariah Indonesia (BSI). Which can have a positive impact in competing globally by prioritizing complete services, wider reach, and better capital. The strategy of Islamic banks must prioritize aspects of justice and sustainability and pay attention to the interests of customers and society in general. For this reason, strategic management is needed so that the policies taken are not on the wrong target. This writing uses a descriptive qualitative method which is sourced from secondary data, namely from reading materials or excerpts from books, articles, journals, or other relevant scientific works as references in this study, especially strategic management. The results can be known, for strategic management to make analysis of challenges and opportunities in order to dominate the market. With proper allocation of resources, in-depth internal and external analysis. Efeective communication, and collaboration with other functional management. Skills learned for high management are essential to ensure maintenance and succeeful growth of the company’s competitive strength in the long term.
Pengaruh Biaya Produksi Dan Harga Pokok Produksi Terhadap Harga Jual Usaha Mikro Kecil Menengah Kecamatan Padang Utara Susri Andari; Febryandhie Ananda
Profit: Jurnal Manajemen, Bisnis dan Akuntansi Vol. 2 No. 2 (2023): 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.v2i2.749

Abstract

The selling price is an attempt to balance the desire to get maximum profit from a large increase in sales and a decrease in sales volume when the selling price charged to consumers is too expensive. This study aims to determine the effect of Production Costs and Production Costs on Selling Prices of Micro, Small and Medium Enterprises in North Padang District. Source of data used in this research is primary data. In using primary data when processing data, the data is found directly by circulating a list of statements (questionnaire). The population of this study is based on data from Padang city SMEs in 2021, namely the North Padang sub-district. The number of samples used in the study were 60 respondents. The analytical method used is multiple regression analysis. Based on the test results, it was found that Production Costs had a positive and significant effect on the Selling Price of Micro, Small and Medium Enterprises in North Padang District, and the Cost of Production had no effect on the Selling Price of Micro, Small and Medium Enterprises in North Padang District.
Pengaruh Pendapatan Asli Daerah dan Dana Perimbangan Terhadap Pertumbuhan Ekonomi Pada 19 Kabupaten dan Kota di Sumatera Barat Tahun 2019-2021 Vivi Oktavia; Dewi Zulvia
Profit: Jurnal Manajemen, Bisnis dan Akuntansi Vol. 2 No. 2 (2023): 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.v2i2.750

Abstract

Economic growth is an illustration of the existence of economic development in an area, therefore the government always strives for economic growth to increase from year to year which will improve people's welfare. This study aims to determine the effect of regional original income (X1) and balancing funds (X2) on economic growth (Y) in 19 districts and cities in West Sumatra in 2019-2021. This research uses a quantitative method. Data processing uses the Eviews (2023) application. The results of this study can be concluded that regional original income (X1) has no effect on economic growth (Y) and balance funds (X2) have a positive and significant effect on economic growth (Y) in 19 regencies and cities in West Sumatra in 2019-2021.
Recession: Strengthening The Company’s Foundation With External Environmental Analysis In The Face Of Economic Uncertainty Gunawan Aji; Amalia Fakhru Nisa; Fitriana Fitriana; Siti Nurlela
Profit: Jurnal Manajemen, Bisnis dan Akuntansi Vol. 2 No. 2 (2023): 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.v2i2.751

Abstract

The world economic situation from 2010 to 2012 was full of uncertainties. However, the uncertainty of the global economic situation is expected to remain at a high level and have an impact on falling world commodity prices as a result of weakening world trade. In addition, significantly the current business environment is undergoing complex changes. Thus, business uncertainty (turbulence) is increasingly real. This study uses the literature method in examining more deeply the problems that will be discussed. This study describes the importance of external analysis in facing a recession. The results of the study show that the company or organization assisted by the company can formulate the right strategy by considering the threats and opportunities from the recession problem that has occurred.
PENGARUH PROFITABILITAS DAN UKURAN PERUSAHAAN TERHADAP PENGHINDARAN PAJAK Ega Apridinata; Dewi Zulvia
Profit: Jurnal Manajemen, Bisnis dan Akuntansi Vol. 2 No. 2 (2023): 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.v2i2.755

Abstract

Tax avoidance is one of the legal efforts made by companies in avoiding taxes, namely by taking advantage of the weaknesses contained in tax laws and regulations to reduce the burden of taxes paid, if tax avoidance activities are carried out in accordance with tax laws, then tax avoidance activities are legal And acceptable activities in the company. This study aims to find out and analyze how much the effect of Profitability (X1) Company Size (X2) on Tax Avoidance (Y) on Food and Beverage Companies on the Indonesia Stock Exchange. The method carried out in this study is quantitative using secondary data in the form of annual reports of Food and Beverage Companies for the 2018-2021 period. The analysis technique used is panel data regression. Based on the results of research (X1) produced with ROA has a significant effect on Tax Avoidance in Manan and Beverage Companies on the Indonesia Stock Exchange, and (X2) The Size of Companies Produced With SIZE does not affect Tax Avoidance in Food and Beverage Companies on the Indonesia Stock Exchange.   

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