Jurnal Ilmu Manajemen Profitability
type: channel
description: Jurnal Ilmu Manajemen Profitability registered with the Indonesian Scientific Research Institute (LIPI) with e-ISSN 2714-6332| and p-ISSN 2714-6324] published by the Management Study Program, Faculty of Economics and Business, University of Muhammadiyah Makassar, this journal publishes research articles in the field of Management Science. This journal publishes research studies using various qualitative and/or quantitative methods and approaches in the field of management. Jurnal Ilmu Manajemen Profitability aims to develop concepts, theories, perspectives, paradigms, and methodologies within the scope of management which are published twice a year, in February and August. The scope of the Jurnal Ilmu Manajemen Profitability includes Financial Management, Business Sector Management and UMKM, Human Resource Management, Management Information Systems, Banking Management, Corporate Management, Environmental Management and Management Audits as well as applied business sciences. The articles published in the Journal of Jurnal Ilmu Manajemen Profitability have been singgle reviewed by peer reviewers. The decision to accept or not accept scientific articles in this journal is the right of the Editorial Board based on the recommendations of peer reviewers. Please read and understand the author's guidelines thoroughly. Authors who submit manuscripts to the editors of the Jurnal Ilmu Manajemen Profitability must comply with the author's guidelines. If the submitted manuscript does not comply with the guidelines or uses a different format, it will be rejected by the editorial team prior to review. The Editorial Team will only accept manuscripts that meet the specified format requirements.toto slot
publisher: Universitas Muhammadiyah Makassar
language: en
publication name: Jurnal Ilmu Manajemen Profitability
issn: 2714-6332
copyright: Authors who publish with Jurnal Ilmu Manajemen Profitability agree to the following terms: Copyright of the articles remains with the authors. Authors grant the journal the right of first publication with the work simultaneously licensed under a Creative Commons Attribution-NonCommercial 4.0 International License (CC BY-NC 4.0). This license allows others to: Share (copy and redistribute the material in any medium or format) Adapt (remix, transform, and build upon the material) as long as they give appropriate credit to the original author(s) and source, provide a link to the license, and indicate if changes were made. Non-commercial use only. Authors are permitted to: Distribute their published work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgment of its initial publication in this journal. Enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal’s published version of the work (e.g., post it to a class website or institutional archive). For permissions to use the content published in this journal beyond the scope of the license (e.g., commercial purposes), please contact the editorial office via the journal email. License Details: This journal is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License (CC BY-NC 4.0).
items: The Effect of Servant Leadership, Job Satisfaction, and Physical Work Environment on Job Performance
items: The Impact of the Baznas Z-Auto Program on Improving the Community's Economy in Kab. Barru (Sharia Economic Analysis)
items: Community Perceptions on Transparency and Accountability In Village Fund Management: A Case Study of Lassang Barat Village, Takalar Regency
items: The Effect of Intangible Assets, Research and Development Costs, and Modern Technology Investment on the Relationship between Profitability and Firm Value
items: Human Resource Development Strategy at the Makassar Immigration Detention Center
items: Extending the ARC (Ask, Record, Confirm) Technique to Enhance Real-Time Member Checking: A Case Study at Malaysia’s Transport License Department
items: Reliability and Perceived Ease of Use Mediate Customer E-Trust Towards Customer E-Retention
items: Strategic Approaches to Increasing Refugee Satisfaction at the Makassar Immigration Detention Center
items: Examining the Effects of Leadership and Organizational Culture on Employee Performance via Work Motivation
items: Talent Management and Employee Ambidexterity as the Key Success in the Industrial Revolution 4.0: an Empirical Study at Universitas Terbuka
items: The Role of Motivation, Discipline, and Work Environment in Shaping Employee Job Satisfaction: A Case Study of PDAM Bantul Regency
items: Comparative Analysis of Bank Soundness Levels Using the RGEC Method at PT. Bank Muamalat and PT. Indonesian Sharia Bank
items: Evaluation of Village Fund Utilization for Development in Akuni Village, Tinanggea, South Konawe
items: The PKHs’ Implementation in Enhancing the Welfare Floating Houses in Makassar City
items: The Role of Environmental Responsibility and Community Support in Halal Tourism Development
items: Strategic Budget Realization Analysis for Evaluating Financial Performance at the Liukang Kalmas Sub-district Office, Pangkep Regency
items: Analysis of the Influence of NPL and DER on ROA at PT Artha Graha International Bank Tbk
items: Application of Business Ethics in Relation to Buyer Trust from a Sharia Perspective in Sape District
items: The Determinants of Work Motivation on Enhancing Employee Productivity at PT. Happy Path in Makassar
items: Islamic Economic Ethics in Customer Complaint Handling: Enhancing Customer Satisfaction at BSI
items: Examining the Impact of Economic Policy on the Lives of People with Disabilities in Indonesia (Study in Klantingsari Village)
items: Analysis of the Role of Savings and Loan Cooperatives in the Development of Micro, Small, and Medium Enterprises in Jati Village
items: The Impact of Service Quality and Pricing on Customer Satisfaction: An Analysis of Pelni Ships at Makassar Port
items: Implementation of Good Corporate Governance towards Productive Zakat Distribution at BAZNAS Kab. Majene (Sharia Economic Review)
items: The Influence of Organizational Justice, Organizational Culture and Job Satisfaction on Organizational Commitment of Employees of the Health Department of Gunungkidul District
items: Start-Up Ecosystem in Makassar: Determinants of Success and Challenges Faced
items: The Influence Work Environment, Job Satisfaction and Work Stress on Turnover Intention
items: PENGARUH KECERDASAN INTELEKTUAL, KEMAMPUAN FISIK DAN KECERDASAN EMOSIONAL TERHADAP KINERJA PEGAWAI SPRIPIM POLDA SULAWESI SELATAN
items: Organizational Citizenship Behavior: The Role of Job Fit, Job satisfaction, and Transformational leadership
items: Analysis of BAI' Muzayadah in the Auction of Collateral Items at the State Property and Auction Services Office (KPKNL)

The Effect of Servant Leadership, Job Satisfaction, and Physical Work Environment on Job Performance
type: item
description: The quality of healthcare services is highly dependent on the performance of nurses, which in turn is influenced by leadership style, job satisfaction, and the physical work environment. Although previous studies have examined these factors, limited research has focused on the combined effects of servant leadership, job satisfaction, and work environment within Indonesian hospital settings. This study aims to analyze the influence of these variables on job performance, with a particular emphasis on permanent nurses at RSU PKU Muhammadiyah Bantul. A quantitative approach was employed by distributing structured questionnaires to 64 respondents selected through accidental sampling from a total population of 176 nurses. The collected data were analyzed using multiple linear regression to test the relationships among the variables. The results reveal that servant leadership and the physical work environment exert positive but statistically insignificant effects on job performance. In contrast, job satisfaction demonstrates a significant and dominant effect, highlighting its essential role in enhancing the overall performance of nurses. These findings indicate that improvements in job satisfaction can generate stronger outcomes in terms of productivity, commitment, and service quality compared to leadership style and work environment factors. Theoretically, this study contributes to the literature on organizational behavior in healthcare by clarifying the relative importance of satisfaction in performance improvement. Practically, it provides actionable insights for hospital administrators to prioritize strategies that foster job satisfaction as a key driver of sustainable workforce performance.
subject: Articles
  topic: section
subject: servant leadership
  topic: keywords
subject: job satisfaction
  topic: keywords
subject: job performance
  topic: keywords
subject: physical work environment
  topic: keywords
creator: Hilmi Hamid
creator: Ignatius Soni Kurniawan
creator: Eko Yulianto
rights: Copyright (c) 2025 Jurnal Ilmu Manajemen Profitability
date: 2025-08-31
publication date: 2025-08-31
starting page: 154
ending page: 166
doi: 10.26618/whxskx27

The Impact of the Baznas Z-Auto Program on Improving the Community's Economy in Kab. Barru (Sharia Economic Analysis)
type: item
description: Zakat-based empowerment programs are an important instrument in supporting sustainable community development, yet studies assessing their effectiveness at the local level remain limited. In particular, empirical evidence on how zakat programs align with sharia economic principles while enhancing the welfare of beneficiaries is still underexplored. This study seeks to fill this gap by examining the impact of the BAZNAS Z-Auto Program on community economic empowerment in Barru Regency. The research employed a mixed-method case study approach that combined descriptive quantitative and qualitative analysis, allowing for an in-depth understanding of both program outcomes and implementation mechanisms. Data were collected from mustahik beneficiaries, program documentation, and institutional reports to capture the program’s effectiveness and challenges. The findings indicate that the Z-Auto Program has positively contributed to improving the economic welfare of mustahik through the provision of productive facilities and targeted assistance. Moreover, the integration of sharia principles is evident: siddiq (truthfulness) through transparent beneficiary selection and reporting, amanah (trustworthiness) in fund management, fathonah (professionalism) in planning and mentoring, and tabligh (transparency) in communication. While some challenges remain in disseminating information broadly, the overall synergy of these principles enhances program sustainability. These results enrich the literature on zakat-based empowerment and provide practical insights for policymakers and zakat institutions in designing more effective and sharia-compliant community development strategies.
subject: Articles
  topic: section
subject: Impact of BAZNAS Z-Auto Program
  topic: keywords
subject: Improvement of Community Economy in Barru
  topic: keywords
subject: (Sharia Economic Analysis)
  topic: keywords
creator: Lifityani HS
creator: Muzdalifah Muhammadun
creator: Damirah Damirah
creator: Masyar Idris
creator: Andi Bahri
rights: Copyright (c) 2025 Jurnal Ilmu Manajemen Profitability
date: 2025-08-31
publication date: 2025-08-31
starting page: 325
ending page: 331
doi: 10.26618/fnsg4027

Community Perceptions on Transparency and Accountability In Village Fund Management: A Case Study of Lassang Barat Village, Takalar Regency
type: item
description: This study analyzes community perceptions of transparency and accountability in the management of Village Fund Allocation (Alokasi Dana Desa/ADD) in Lassang Barat Village, Polombangkeng Utara Subdistrict, Takalar Regency. The Village Fund program is designed to enhance rural welfare and quality of life through participatory governance and accountable financial management. Using a qualitative descriptive approach, data were collected through interviews, observations, and documentation involving village officials, community members, and other relevant stakeholders. The analysis focused on five stages of ADD management: planning, implementation, administration, reporting, and accountability. The findings indicate that in Lassang Barat Village, ADD management is generally perceived positively, as planning and implementation processes involve active community participation and compliance with established procedures. However, challenges persist in other contexts, including limited understanding of accounting principles, weak adherence to regional regulations, and inadequate human resource capacity. These issues reduce the overall effectiveness of ADD management and highlight the need for technical assistance and continuous capacity development. The study concludes that while the ADD program contributes positively to community development, inconsistencies in implementation and regulatory compliance remain. Strengthening capacity building, promoting community engagement, and enhancing monitoring mechanisms are recommended to improve transparency and accountability in village financial governance.
subject: Articles
  topic: section
subject: Village Fund Allocation
  topic: keywords
subject: Transparency
  topic: keywords
subject: Accountability
  topic: keywords
subject: Community Perception
  topic: keywords
subject: Rural Governance
  topic: keywords
creator: Nasrullah Nasrullah
creator: Abdul Muttalib
creator: Ibnu Sabil
rights: Copyright (c) 2025 Jurnal Ilmu Manajemen Profitability
date: 2025-08-31
publication date: 2025-08-31
starting page: 296
ending page: 303
doi: 10.26618/9xtxbt52

The Effect of Intangible Assets, Research and Development Costs, and Modern Technology Investment on the Relationship between Profitability and Firm Value
type: item
description: This study investigates the influence of profitability on firm value and further examines the moderating roles of intangible assets, research and development (R&D) expenditures, and technology investments in Indonesian manufacturing companies. The issue of how firms translate profitability into long-term value remains an important topic in financial and strategic management, particularly in emerging markets where resource allocation and investment strategies vary considerably. The research population comprises manufacturing firms listed on the Indonesia Stock Exchange during the period 2019–2023. Using purposive sampling, 105 firms were selected, resulting in 525 firm-year observations. Data were obtained from annual reports and financial statements, while the analytical methods employed include panel data regression, simple regression, and moderated regression analysis using EViews 12 software. The empirical results confirm that profitability exerts a positive and significant impact on firm value, highlighting its role as a primary driver of shareholder wealth. Nevertheless, the moderating tests indicate that intangible assets and technology investments weaken this relationship, suggesting that excessive or misaligned allocations in these areas may reduce the incremental benefits of profitability. Conversely, R&D expenditures were found not to significantly moderate the profitability–value link, implying that research activities alone do not automatically enhance firm value unless effectively commercialized. Overall, the findings enrich the literature on the resource-based view by emphasizing the conditional effects of intangible and technological resources. For practitioners, the study provides strategic insights into how managers should align resource investments with profitability objectives to optimize value creation in the manufacturing sector.
subject: Articles
  topic: section
subject: Intangible assets
  topic: keywords
subject: research and development costs
  topic: keywords
subject: modern technology investment
  topic: keywords
subject: profitability and company value
  topic: keywords
subject: Pasar Modal
  topic: subjects
creator: Yulitasari
creator: Syarifuddin Rasyid
creator: Syamsuddin
creator: Refor Moerdianto
rights: Copyright (c) 2025 Jurnal Ilmu Manajemen Profitability
date: 2025-08-31
publication date: 2025-08-31
starting page: 304
ending page: 324
doi: 10.26618/xbeydn91

Human Resource Development Strategy at the Makassar Immigration Detention Center
type: item
description: This study aims to examine the human resource development strategies implemented at the Makassar Immigration Detention Center (Rudenim) and to formulate recommendations for improving the effectiveness of refugee services. Employing a qualitative approach with a descriptive method, the research involved key informants, including institutional leaders, administrative staff, the Head of the Personnel Affairs Division, and other relevant stakeholders engaged in refugee management at Rudenim Makassar. The findings reveal that Rudenim Makassar possesses strengths such as experienced personnel and well-established immigration policies. However, challenges remain, including heavy workloads, limited administrative technology, and psychological pressures faced by officers in handling refugees. The SWOT analysis highlights the need to address these weaknesses and threats through strategic initiatives. Recommended strategies include strengthening technical and soft skills training, implementing performance-based evaluation systems, adopting technology-driven HR management practices, and establishing stronger collaboration with international organizations such as UNHCR and IOM. These recommendations underscore the importance of sustainable and innovative policies to enhance employee competencies, thereby ensuring that refugee services at Rudenim Makassar are more professional, responsive, and aligned with global humanitarian dynamics.
subject: Articles
  topic: section
creator: Hasniaty Hasniaty
creator: Rafiah Rafiah
creator: A. Nur Insan
rights: Copyright (c) 2025 Jurnal Ilmu Manajemen Profitability
date: 2025-08-31
publication date: 2025-08-31
starting page: 280
ending page: 295
doi: 10.26618/mj81bv94

Extending the ARC (Ask, Record, Confirm) Technique to Enhance Real-Time Member Checking: A Case Study at Malaysia’s Transport License Department
type: item
description: This study introduces the Extended ARC (Ask, Record, Confirm) technique as a methodological innovation for enhancing real-time member checking in qualitative focus group discussions (FGD). Building on the original ARC technique, the Extended ARC integrates physical and digital tools to improve transparency and rigour in data validation. Conducted at the Transport License Department (TLD) with operational officers engaged in a blockchain-based e-payment workflow, the method employed Google Forms for structured engagement, Google Sheets for real-time visualisation, and ATLAS.ti 25 for analysis. Implemented in seven phases that begin with preparation, logistics setup, thematic discussion, response submission, live monitoring, clarification, and final validation. The process enabled dynamic capture, refinement, and confirmation of participant input during the session. Real-time validation reduced the need for post-session transcription and strengthened the trustworthiness, dependability, and confirmability of findings. A deductive thematic analysis of the verified data yielded insights into blockchain’s suitability for improving inter-organisational collaboration workflow in the e-payment systems. By addressing the limitations of conventional member checking, the Extended ARC demonstrates methodological innovation, contextual adaptability, and offers a replicable framework for qualitative research in complex institutional environments.
subject: Articles
  topic: section
subject: extended ARC technique
  topic: keywords
subject: real-time member checking
  topic: keywords
subject: qualitative research
  topic: keywords
subject: focus group discussion
  topic: keywords
subject: blockchain in public sector
  topic: keywords
subject: Data collection strategy
  topic: subjects
subject: Social Science and research methodology
  topic: disciplines
creator: Naharudin bin Saadan
creator: Khairil Faizal bin Khairi
creator: Mohd Zairul
creator: Azuan bin Ahmad
creator: Agoos Munalir bin Tahir
rights: Copyright (c) 2025 Jurnal Ilmu Manajemen Profitability
date: 2025-08-31
publication date: 2025-08-31
starting page: 142
ending page: 153
doi: 10.26618/w5r53a53

Reliability and Perceived Ease of Use Mediate Customer E-Trust Towards Customer E-Retention
type: item
description: This study investigates the mediating role of reliability and perceived ease of use in shaping customer e-trust and its subsequent influence on customer e-retention within the TikTok Shop platform. Grounded in the Technology Acceptance Model (TAM), the research employs a quantitative explanatory approach with a purposive sampling method, involving 80 respondents from TikTok Shop consumers in Malang City. Data were collected using structured online questionnaires and analyzed through Partial Least Squares Structural Equation Modeling (PLS-SEM) using SmartPLS 3.0. The findings reveal that both reliability and perceived ease of use exert a positive and significant effect on customer e-trust, underscoring the importance of consistent system performance and user-friendly features in strengthening customer confidence. Moreover, reliability demonstrates a direct and significant influence on customer e-retention, indicating that customers who perceive the platform as dependable are more likely to remain loyal. In contrast, perceived ease of use does not directly affect customer e-retention, suggesting that while ease of navigation and interaction enhance trust, they are insufficient on their own to secure long-term retention. Importantly, customer e-trust significantly mediates the relationship between both reliability and perceived ease of use toward customer e-retention, highlighting trust as a critical mechanism for sustaining loyalty. These findings contribute to the literature on digital consumer behavior and provide practical implications for e-commerce platforms to prioritize trust-building strategies through system reliability and ease of use.
subject: Articles
  topic: section
subject: Reliability
  topic: keywords
subject: Ease of Use
  topic: keywords
subject: Customer E-Retention
  topic: keywords
subject: Customer E-Trust
  topic: keywords
subject: and TikTok Store
  topic: keywords
creator: Nur Afika Fitriani
creator: Ely Siswanto
creator: Ita Prihatining Wilujeng
rights: Copyright (c) 2025 Jurnal Ilmu Manajemen Profitability
date: 2025-08-31
publication date: 2025-08-31
starting page: 237
ending page: 251
doi: 10.26618/9khs5y85

Strategic Approaches to Increasing Refugee Satisfaction at the Makassar Immigration Detention Center
type: item
description: This study aims to analyze the strategic approaches implemented at the Immigration Detention Center (Rudenim) in Makassar to enhance service quality for refugees and evaluate their satisfaction with the services provided. Using a descriptive qualitative approach, the research collects data through in-depth interviews with Rudenim leadership, staff, and refugees. The analysis is structured around the SERVQUAL model, which assesses five key service dimensions: reliability, responsiveness, assurance, empathy, and tangibles. The findings indicate that Rudenim Makassar has implemented various strategies to improve service quality, including staff training programs to enhance interpersonal and professional skills, collaboration with international organizations such as IOM and UNHCR to ensure access to essential resources, and enhancements to physical facilities to create a safer and more comfortable environment for refugees. These initiatives have contributed to positive refugee experiences and overall satisfaction. However, challenges remain in certain areas, particularly in responsiveness and the availability of specialized facilities for vulnerable groups, such as children and the elderly. Refugees reported concerns regarding delays in response times and the need for private consultation spaces for sensitive discussions. Despite high overall satisfaction levels, addressing these gaps through targeted improvements will be crucial in ensuring that all refugees receive optimal care and support at Rudenim Makassar.
subject: Articles
  topic: section
subject: Service Quality, Refugee Satisfaction, Rudenim Makassar, Servqual , Service Strategies
  topic: keywords
creator: Hasbiadi Hasbiadi
creator: Hasniaty Hasniaty
creator: Abdul Majid Bakri
rights: Copyright (c) 2025 Jurnal Ilmu Manajemen Profitability
date: 2025-08-31
publication date: 2025-08-31
starting page: 264
ending page: 279
doi: 10.26618/1ea5y873

Examining the Effects of Leadership and Organizational Culture on Employee Performance via Work Motivation
type: item
description: This study examines the effect of leadership style and organizational culture on employee performance, with work motivation as a mediating variable, at PT. Berkah Bersama Gemilang. Employee performance has become a critical factor in achieving organizational goals, and leadership together with organizational culture play a strategic role in shaping work motivation. A quantitative research design was applied using Structural Equation Modeling (SEM) with the Partial Least Squares (PLS) approach, analyzed through SmartPLS 4. The population consisted of all employees of PT. Berkah Bersama Gemilang, from which 118 respondents were selected using simple random sampling. Data were collected through a structured questionnaire that had been tested for validity and reliability. The findings indicate that organizational culture significantly enhances work motivation, while leadership style shows a positive but insignificant effect. Both leadership style and organizational culture significantly improve employee performance. Furthermore, work motivation significantly contributes to employee performance and mediates the relationship between organizational culture and performance, but does not significantly mediate the relationship between leadership style and performance. These results highlight the importance of cultivating a supportive organizational culture and strengthening leadership practices to sustain employee motivation and optimize performance.
subject: Articles
  topic: section
subject: Leadership Style
  topic: keywords
subject: Organizational Culture
  topic: keywords
subject: Employee Performance
  topic: keywords
subject: Work Motivation
  topic: keywords
creator: Musdalifa Musdalifa
creator: Hasniaty Hasniaty
creator: M. Nasir Hamzah
rights: Copyright (c) 2025 Jurnal Ilmu Manajemen Profitability
date: 2025-08-31
publication date: 2025-08-31
starting page: 187
ending page: 204
doi: 10.26618/mkrxdw89

Talent Management and Employee Ambidexterity as the Key Success in the Industrial Revolution 4.0: an Empirical Study at Universitas Terbuka
type: item
description: This study examines the impact of talent management on employee performance and employee ambidexterity at Universitas Terbuka. The research involved 164 respondents, consisting of lecturers and educational staff. The sample profile indicates that the majority of respondents are aged between 26 and 35, with 54% being female. Educational background data reveal that 69% hold a master’s degree, while 5% have a doctoral degree. The study employed Partial Least Squares Structural Equation Modeling (PLS-SEM) to assess the validity, reliability, and structural relationships among variables. Convergent validity was evaluated using outer loading values and Average Variance Extracted (AVE), confirming that the indicators of talent management, employee ambidexterity, and employee performance meet the validity requirements. Discriminant validity was tested using the Fornell-Larcker criterion, ensuring that each construct is distinct from others. Reliability tests, measured through composite reliability and Cronbach’s Alpha, demonstrate that all constructs exhibit high internal consistency. The structural model analysis, including F-square, R-square, and adjusted R-square, shows that talent management significantly influences employee ambidexterity (R² = 0.622) and moderately affects employee performance (R² = 0.355). Path analysis using bootstrapping confirms the direct and indirect effects of talent management on employee ambidexterity and performance, highlighting the importance of talent management in enhancing workforce capabilities. This research provides valuable insights into human resource strategies within higher education institutions, emphasizing the role of effective talent management in improving employee adaptability and overall performance. Future studies should explore additional mediating factors to further understand the dynamics between talent management and organizational outcomes.
subject: Articles
  topic: section
subject: Talent management
  topic: keywords
subject: employee ambidexterity
  topic: keywords
subject: employee performance
  topic: keywords
subject: industrial revolution 4.0
  topic: keywords
creator: Dina Noval Madurani
creator: Rini Dwiyani Hadiwidjaja
rights: Copyright (c) 2025 Jurnal Ilmu Manajemen Profitability
date: 2025-02-28
publication date: 2025-02-28
starting page: 107
ending page: 120
doi: 10.26618/profitability.v9i1.16530

The Role of Motivation, Discipline, and Work Environment in Shaping Employee Job Satisfaction: A Case Study of PDAM Bantul Regency
type: item
description: This study aims to examine the influence of motivation, work discipline, and work environment on the job satisfaction of employees at the Bantul Regency Regional Drinking Water Company (PDAM). The research focuses on understanding how these three factors contribute to employee satisfaction and overall workplace morale. The sample used in this study consisted of all 60 employees working at PDAM Bantul Regency. Data was collected through questionnaire distribution, ensuring comprehensive input from all participants. The collected data was then processed using the Statistical Package for the Social Sciences (SPSS) software, applying multiple linear regression analysis. The hypothesis testing was conducted at a significance level of 5% to determine the statistical relevance of each variable’s impact on job satisfaction. The results of the study indicate that motivation has a positive and significant effect on employee job satisfaction. This suggests that employees who feel motivated are more likely to experience higher job satisfaction. Similarly, work discipline also has a positive and significant effect, indicating that adherence to rules, punctuality, and consistency in work performance contribute to employees' overall job satisfaction. However, the work environment variable did not have a positive and significant effect, implying that factors such as workplace conditions, facilities, or organizational atmosphere did not significantly influence employee job satisfaction. Furthermore, the study found that motivation, work discipline, and work environment collectively have a simultaneous effect on employee job satisfaction at PDAM Bantul Regency. These findings highlight the importance of fostering motivation and discipline in improving job satisfaction, while other environmental factors may require further analysis to determine their role in employee well-being.
subject: Articles
  topic: section
subject: Motivation
  topic: keywords
subject: Work Discipline
  topic: keywords
subject: Work Environment
  topic: keywords
subject: Job Satisfaction
  topic: keywords
creator: Muhammad Adam Dafazario
rights: Copyright (c) 2025 Jurnal Ilmu Manajemen Profitability
date: 2025-02-28
publication date: 2025-02-28
starting page: 67
ending page: 79
doi: 10.26618/profitability.v9i1.16402

Comparative Analysis of Bank Soundness Levels Using the RGEC Method at PT. Bank Muamalat and PT. Indonesian Sharia Bank
type: item
description: Comparison between the health levels of Bank Muamalat , a national private bank, and Bank Syariah Indonesia, a state-owned enterprise, is based on their published 2022 annual financial statements. This study aims to assess the financial health of both banks and compare their health levels using the RGEC method (Risk Profile, Good Corporate Governance, Earnings, and Capital). The research employs a quantitative approach with a comparative field research type, focusing on financial health by analyzing financial performance in 2022 through the RGEC method. This study uses secondary data sourced from the 2022 annual reports of both banks, published by the Financial Services Authority (OJK). The findings indicate that Bank Muamalat performed well in liquidity and capital but needs improvement in profitability, particularly in return on assets. The composite rating for Bank Muamalat in 2022 was 68.57%, placing it in the PK-3 category, meaning it is 'Quite Healthy.' Bank Syariah Indonesia exhibited excellent performance in risk profile, capital, and operating margins. Its composite rating in 2022 was 74.28%, classifying it under the PK-2 category, meaning it is 'Healthy.' The different composite rankings suggest variations in financial health between the two banks. Future research is recommended to incorporate additional assessment factors and continue using the RGEC method to provide a more comprehensive evaluation of bank health.
subject: Articles
  topic: section
subject: Bank Health
  topic: keywords
subject: RGEC (Risk Profile
  topic: keywords
subject: Good Corporate Governance
  topic: keywords
subject: Earning and Capital)
  topic: keywords
creator: Nurfadillah Nurfadillah
creator: Andi Bahri S
creator: Damirah Damirah
creator: Syahriyah Semaun
creator: Muliati Muliati
rights: Copyright (c) 2025 Jurnal Ilmu Manajemen Profitability
date: 2025-02-28
publication date: 2025-02-28
starting page: 46
ending page: 51
doi: 10.26618/profitability.v9i1.17353

Evaluation of Village Fund Utilization for Development in Akuni Village, Tinanggea, South Konawe
type: item
description: Village development plays a crucial role in enhancing community welfare in Indonesia, with the Village Fund serving as a key financial instrument under Law No. 6/2014. This study evaluates the effectiveness of Village Fund utilization in physical development projects in Akuni Village, South Konawe Regency, Southeast Sulawesi Province. Adopting a qualitative case study approach, data were collected through in-depth interviews with village officials and community representatives, as well as document analysis. The evaluation framework is based on six key indicators: effectiveness, efficiency, adequacy, equity, responsiveness, and accuracy. The findings indicate that while physical infrastructure development in Akuni Village has shown significant progress, challenges persist in fund allocation flexibility, budget adequacy, and bureaucratic constraints, leading to delays in some projects. Additionally, limited community participation in decision-making has affected the alignment of development priorities with local needs. To enhance the impact of the Village Fund, this study recommends strengthening transparency, optimizing budget planning, and fostering greater community engagement. These insights provide valuable guidance for policymakers and village administrators in designing more efficient and sustainable rural development strategies.
subject: Articles
  topic: section
subject: Village Development Village Fund Evaluation
  topic: keywords
creator: Irwan Madamang
creator: Juanda Nawawi
creator: Suhardiman Syamsu
creator: Ksatriawan Zaenuddin
rights: Copyright (c) 2025 Jurnal Ilmu Manajemen Profitability
date: 2025-02-28
publication date: 2025-02-28
starting page: 1
ending page: 8
doi: 10.26618/profitability.v9i1.14831

The PKHs’ Implementation in Enhancing the Welfare Floating Houses in Makassar City
type: item
description: One of the government’s policies to address poverty is the Program Keluarga Harapan (PKH). The program aims to improve the socioeconomic, educational, and health conditions of poor communities. This study employed a descriptive qualitative research method, with data collected through observation and in-depth interviews. The findings indicate that the implementation of PKH in the Floating House community of the Fishermen Village in Tallo Subdistrict, Tallo District, Makassar City, has received support from various stakeholders, particularly the Tallo Subdistrict government. The recipients have shown considerable enthusiasm for the program. However, this research is urgent to evaluate the actual impact of PKH on improving the welfare of coastal communities with limited economic opportunities, education, and healthcare access. While the program has gained positive responses, challenges remain in ensuring its sustainability and effectiveness in breaking the cycle of poverty. Therefore, this study is essential to identify existing obstacles in program implementation and offer recommendations for enhancing its effectiveness. The findings are expected to contribute to policy development, ensuring that PKH and similar social assistance programs are better targeted and more impactful in reducing poverty, particularly among vulnerable fishing communities.
subject: Articles
  topic: section
subject: Implementation Concept
  topic: keywords
subject: Family Hope
  topic: keywords
subject: Program (PKH)
  topic: keywords
subject: The Concept of Welfare
  topic: keywords
subject: The Concept of Powerty.
  topic: keywords
creator: Syarifah Rafikah
creator: Nika Nurdiana
rights: Copyright (c) 2025 Jurnal Ilmu Manajemen Profitability
date: 2025-02-28
publication date: 2025-02-28
starting page: 122
ending page: 134
doi: 10.26618/profitability.v9i1.16705

The Role of Environmental Responsibility and Community Support in Halal Tourism Development
type: item
description: This study investigates the role of environmental responsibility and community support in shaping perceptions of halal tourism through the Social-Ecological Systems (SES) Theory. Using Structural Equation Modeling (SEM) and a survey-based approach, data were collected from 300 respondents across three major halal tourism destinations in Indonesia: Lombok, Aceh, and West Sumatra. The findings reveal that community support significantly influences the perception of halal tourism, highlighting the importance of cultural alignment and local participation in tourism development. Additionally, environmental responsibility positively affects perceptions of halal tourism, suggesting that sustainable practices enhance the sector’s appeal. The study emphasizes that integrating ecological concerns with community engagement fosters a more inclusive and sustainable halal tourism model. These insights contribute to the growing discourse on sustainable tourism, offering practical implications for policymakers and industry stakeholders in designing effective halal tourism strategies. By aligning tourism development with environmental stewardship and local community interests, halal tourism can achieve long-term success while maintaining cultural and ecological sustainability.
subject: Articles
  topic: section
subject: Halal tourism
  topic: keywords
subject: Social-Ecological Systems
  topic: keywords
subject: environmental responsibility
  topic: keywords
subject: community support
  topic: keywords
subject: Structural Equation Modeling
  topic: keywords
creator: Cynthia Ayu Manggarani
creator: Shine Pintor Siolemba Patiro
rights: Copyright (c) 2025 Jurnal Ilmu Manajemen Profitability
date: 2025-02-28
publication date: 2025-02-28
starting page: 80
ending page: 86
doi: 10.26618/profitability.v9i1.16518

Strategic Budget Realization Analysis for Evaluating Financial Performance at the Liukang Kalmas Sub-district Office, Pangkep Regency
type: item
description: Study This aiming For know performance finance government area Office Sub-district Head Liukang Kalmas District . The Pangkep inrange year 2019-2023 via observation to ratio finance that is ratio efficiency and ratio effectiveness . Method analysis Which used that is analysis descriptive quantitative through observation to ratio finance ratio efficiency, and ratio effectiveness . Data collection techniques are with Field Research Technique ( Research) Field ) which is collection data with do observation And analysis to reporting realization Sub-district Office Budget (LRA) Liukang Kalmas , Pangkep Regency. Research results This show that percentage from performance Sub-district Office Finance Liukang Kalmas District . The Pangkep with ratio efficiency performance finance Sub-district Office Liukang Kalmas, Pangkep Regency is at a lower level efficient, where the level of efficiency obtained for 5 years in a row everything is at in the range of 90%-100%. And to ratio effectiveness Sub-district Office Performance Liukang Kalmas, Pangkep Regency Already including Good Where percentage its effectiveness still is at 100% and above every the year, so that interpreted that the percentage has been very effective.
subject: Articles
  topic: section
subject: Report Realization Budget
  topic: keywords
subject: Government Area
  topic: keywords
subject: Ratio.
  topic: keywords
creator: Agusdiwana Suarni
creator: Nasrullah Nasrullah
creator: Miftahul Rahmah
rights: Copyright (c) 2025 Jurnal Ilmu Manajemen Profitability
date: 2025-02-28
publication date: 2025-02-28
starting page: 135
ending page: 142
doi: 10.26618/profitability.v9i1.17351

Analysis of the Influence of NPL and DER on ROA at PT Artha Graha International Bank Tbk
type: item
description: This study aims to analyze the effect of Non-Performing Loans (NPL) and Debt to Equity Ratio (DER) on Return on Assets (ROA) at PT. Bank Artha Graha Internasional, Tbk. The research employs an associative approach using quantitative data from the bank's financial statements over a ten-year period from 2013 to 2022. The dataset includes total non-performing loans, total credit, total debt, total equity, net profit, and total assets. The research population spans 32 years, while the sample consists of 10 years selected through a purposive sampling technique. The study utilizes secondary data collected through documentation and literature review. Data analysis includes classical assumption tests, multiple linear regression analysis, correlation coefficients, determination tests, t-tests, and F-tests, conducted using SPSS version 24. These statistical methods are applied to examine the relationship between NPL, DER, and ROA and to determine the significance of their impact. The findings indicate that NPL and DER do not have a significant effect on ROA, either partially or simultaneously, at PT. Bank Artha Graha Internasional, Tbk. Although the relationship between these variables is of moderate strength, it suggests that other financial or external factors may play a more influential role in determining the bank’s profitability. These results highlight the need for further research to explore additional determinants of financial performance in the banking sector, considering aspects such as operational efficiency, risk management, and macroeconomic conditions that may influence profitability.
subject: Articles
  topic: section
subject: Non Performing Loans
  topic: keywords
subject: Debt to Equity Ratio
  topic: keywords
subject: Return On Assets
  topic: keywords
creator: Indah Putri Sari
creator: M. Rimawan
creator: Puji Muniarty
rights: Copyright (c) 2025 Jurnal Ilmu Manajemen Profitability
date: 2025-02-28
publication date: 2025-02-28
starting page: 26
ending page: 33
doi: 10.26618/profitability.v9i1.15372

Application of Business Ethics in Relation to Buyer Trust from a Sharia Perspective in Sape District
type: item
description: This study examines the application of Islamic business ethics and its impact on buyer trust in modern and traditional markets in Sape District, Bima Regency, West Nusa Tenggara. It aims to understand how business actors perceive and implement ethical principles in their transactions. Using qualitative field research with descriptive analysis, the study employs normative theological, sociological, and phenomenological approaches. Data sources include primary data from observations and interviews, as well as secondary data from literature. Findings show that most business actors in both modern and traditional markets have a general understanding of business ethics and apply them to some extent. Many traders indirectly practice ethical behavior in transactions. However, the full implementation of Islamic business ethics—honesty, justice, trustworthiness, and tolerance—remains inconsistent. Many business actors still prioritize profit over ethical considerations, focusing on financial gain rather than the spiritual value or blessings of fair business practices. This gap highlights the need for greater awareness and education on sharia business ethics. Strengthening ethical training programs and regulatory frameworks can encourage business actors to integrate these principles more consistently, fostering a trustworthy and sustainable market environment.
subject: Articles
  topic: section
subject: Ethics
  topic: keywords
subject: Business
  topic: keywords
subject: Trust
  topic: keywords
subject: Sharia and Markets.
  topic: keywords
creator: Syahrul Rizal
creator: Idris Parakkasi
creator: Abdul Wahab
rights: Copyright (c) 2025 Jurnal Ilmu Manajemen Profitability
date: 2025-02-28
publication date: 2025-02-28
starting page: 94
ending page: 106
doi: 10.26618/profitability.v9i1.17320

The Determinants of Work Motivation on Enhancing Employee Productivity at PT. Happy Path in Makassar
type: item
description: This study empirically examines the impact of work motivation on employee productivity and assesses its implications for human resource management strategies at PT. Happy Path, Makassar. Employee productivity is a crucial determinant of organizational success, and motivation is widely recognized as a key driver of performance. This quantitative study collected primary data from 120 employees selected through stratified random sampling. Data were analyzed using multiple linear regression and t-tests to determine the statistical significance of the relationship. The findings indicate that work motivation has a significant positive effect on employee productivity (β = 0.45, R² = 0.38, p < 0.05), explaining 38% of the variance in productivity levels. These results highlight the importance of motivation-enhancing strategies, such as performance-based incentives, career development programs, and a supportive work environment, in improving workforce efficiency. For PT. Happy Path, investing in well-structured motivational initiatives can be an effective approach to increasing employee performance and achieving organizational objectives. Future research should explore additional factors, including leadership style, job autonomy, and organizational culture, to gain a deeper understanding of the dynamics influencing employee productivity.
subject: Articles
  topic: section
subject: Motivation work
  topic: keywords
subject: productivity employee
  topic: keywords
creator: Muh Nur Rasyid
creator: Edi Jusriadi
creator: Andi Hakib
creator: Muh Fuad Afrian
rights: Copyright (c) 2025 Jurnal Ilmu Manajemen Profitability
date: 2025-02-28
publication date: 2025-02-28
starting page: 87
ending page: 93
doi: 10.26618/profitability.v9i1.17340

Islamic Economic Ethics in Customer Complaint Handling: Enhancing Customer Satisfaction at BSI
type: item
description: This study aims to explore the strategic implementation of customer complaint handling at BSI KCP Veteran Makassar in maintaining customer satisfaction and to analyze the application of ethics from the perspective of Islamic economic ethics. The research employs a qualitative approach with a case study method, involving six informants: one manager from BSI KCP Veteran Makassar, three BSI employees, and two BSI customers. Data collection was conducted through observations, interviews, and documentation analysis. The findings reveal that BSI KCP Veteran Makassar has implemented a structured approach to handling customer complaints to ensure customer satisfaction. This is achieved through three key strategies: a continuous improvement strategy, an excellent service strategy, and an effective and efficient complaint handling strategy. These strategies are designed to address customer grievances promptly while enhancing overall service quality. Furthermore, the bank integrates ethical principles in handling complaints, aligning with Islamic economic ethics. The ethics applied include honesty, fairness, responsibility, and professionalism, which reflect the core values of tabligh, amanah, fatonah, and siddiq in Islamic business practices. By upholding these ethical principles, BSI KCP Veteran Makassar ensures that customer concerns are resolved transparently and equitably. Ultimately, the implementation of these strategic and ethical approaches not only resolves customer complaints effectively but also fosters customer trust and loyalty. Maintaining high service standards and adhering to Islamic ethical values strengthen the bank's reputation and contribute to long-term customer retention and satisfaction.
subject: Articles
  topic: section
subject: Strategy
  topic: keywords
subject: handling
  topic: keywords
subject: customer satisfaction
  topic: keywords
subject: ethics
  topic: keywords
subject: Islamic economics.
  topic: keywords
creator: Habibi Habibi
creator: Rika Dwi Ayu Parmitasari
creator: Nasrullah Bin Sapa
rights: Copyright (c) 2025 Jurnal Ilmu Manajemen Profitability
date: 2025-02-28
publication date: 2025-02-28
starting page: 58
ending page: 66
doi: 10.26618/profitability.v9i1.16825

Examining the Impact of Economic Policy on the Lives of People with Disabilities in Indonesia (Study in Klantingsari Village)
type: item
description: This study compares the financial health of Bank Muamalat, a national private Islamic bank, and Bank Syariah Indonesia (BSI), a state-owned Islamic bank, based on their 2022 annual financial statements. The analysis applies the RGEC method (Risk Profile, Good Corporate Governance, Earnings, and Capital) to assess their financial performance. Using a quantitative comparative approach, the study evaluates key financial indicators from secondary data sourced from the Financial Services Authority (OJK). The findings reveal that Bank Muamalat demonstrated strong liquidity and capital adequacy but faced challenges in profitability, particularly in return on assets (ROA). In contrast, Bank Syariah Indonesia exhibited superior risk management and operational efficiency, leading to a higher composite score. In 2022, Bank Muamalat received a composite rating of 68.57% (PK-3, "Quite Healthy"), while Bank Syariah Indonesia obtained a higher rating of 74.28% (PK-2, "Healthy"). These differences indicate variations in their financial health and strategic positioning within the Islamic banking sector. The study highlights the need for profitability enhancement at Bank Muamalat and sustained risk management improvements at Bank Syariah Indonesia. Future research should incorporate macroeconomic factors such as inflation and regulatory changes and expand the comparison to other Islamic banks in Southeast Asia to gain a broader industry perspective.
subject: Articles
  topic: section
subject: Disability
  topic: keywords
subject: Economic Policy
  topic: keywords
subject: Social Support
  topic: keywords
subject: Government Policy
  topic: keywords
creator: Dicky Putra Surya Pradana
creator: David Maulana
creator: Rayhan Ahmad Alfarizki
creator: Arrafi Rahmad Auliansyah
creator: Andri Maulana
rights: Copyright (c) 2025 Jurnal Ilmu Manajemen Profitability
date: 2025-02-28
publication date: 2025-02-28
starting page: 52
ending page: 57
doi: 10.26618/profitability.v9i1.16325

Analysis of the Role of Savings and Loan Cooperatives in the Development of Micro, Small, and Medium Enterprises in Jati Village
type: item
description: Cooperatives play an important role in strengthening the economic foundation, especially for Micro, Small and Medium Enterprises (MSMEs). This is done through providing adequate liquidity to support lending activities to cooperative members who act as MSME actors. Given the importance of MSMEs in economic progress, the government needs to continue to encourage and develop this economy with full support. One important aspect is easy access to capital and marketing assistance. The role of financial institutions, especially banks, is very important in providing access to credit to MSME players, which have great potential in the economy. Because with easy access to capital loans, MSME players can develop the quality of their business. This type of research is descriptive qualitative with data collection techniques, namely interviews, observation, and documentation, with informants as many as 6 MSME actors using a purposive sampling formula from a total of 62 MSME actors. The results of this study indicate that capital is an important element in running a business. With sufficient or large capital, entrepreneurs can develop their business more widely. The existence of capital assistance from cooperatives has a good impact because with this, MSMEs are able to increase the development of MSMEs in the teak village area. The results obtained, there are 90% of MSMEs experiencing an increase in terms of business scope and turnover obtained.
subject: Articles
  topic: section
subject: The Role of Cooperatives
  topic: keywords
subject: Savings and Loan Cooperative
  topic: keywords
subject: MSME Development
  topic: keywords
creator: Diki Rismawan
creator: Dicki Kusmayadi
rights: Copyright (c) 2025 Jurnal Ilmu Manajemen Profitability
date: 2025-02-28
publication date: 2025-02-28
starting page: 9
ending page: 17
doi: 10.26618/profitability.v9i1.15031

The Impact of Service Quality and Pricing on Customer Satisfaction: An Analysis of Pelni Ships at Makassar Port
type: item
description: Understanding the factors that influence customer satisfaction is crucial for transportation companies to enhance their services and retain customers. This study aims to examine the impact of service quality and price on customer satisfaction, utilizing a sample of 239 passengers of Pelni ships at Makassar Port. Utilizing multiple linear regression analysis, data were collected and analyzed to determine the relationship between these variables. The findings indicate that neither service quality nor price significantly affects customer satisfaction at the 5% significance level. The unstandardized coefficients are 0.035 for service quality and 0.301 for Price, with significance values of 0.242 and 0.182, respectively. The model explains 31.2% of the variation in customer satisfaction (R Square = 0.312), with an Adjusted R Square of 0.306. However, 68.8% of the variation is attributed to other factors not included in this study. The study's limitations include the exclusion of other potential influencing factors and a moderate sample size. Future research should explore additional variables, such as perceived value and customer loyalty, using larger samples and more comprehensive methods. Companies should continue enhancing service quality and reviewing pricing strategies to boost customer satisfaction and loyalty.
subject: Articles
  topic: section
subject: Service Quality
  topic: keywords
subject: Price
  topic: keywords
subject: Customer Satisfaction
  topic: keywords
subject: Passenger Satisfaction
  topic: keywords
subject: Pelindo Passenger
  topic: keywords
creator: Ismail Rasulong
creator: Rifaldi Rifaldi
creator: Muhammad Yusuf
rights: Copyright (c) 2025 Jurnal Ilmu Manajemen Profitability
date: 2025-02-28
publication date: 2025-02-28
starting page: 34
ending page: 45
doi: 10.26618/profitability.v9i1.17352

Implementation of Good Corporate Governance towards Productive Zakat Distribution at BAZNAS Kab. Majene (Sharia Economic Review)
type: item
description: This research analyzes the implementation of Good Corporate Governance towards the distribution of productive zakat in BAZNAS Kab. Majene (Sharia Economic Review). The aim of this research is to determine the productive zakat distribution system, the implementation of Good Corporate Governance and an overview of sharia economics at BAZNAS Kab. Majene. The research method used is a qualitative method. The research results show that (1). Management of productive zakat funds goes through the stages of planning, implementation, control (evaluation), reporting and accountability. Collecting productive zakat funds at BAZNAS BAZNAS Majene Regency is through socialization, forming zakat collection or payments that do not yet use application features to facilitate transactions between Muzakki and zakat Amil so that zakat Amil still use a manual system. (2). BAZNAS Kab. Manjene has implemented the principles of good corporate governance in the distribution of zakat funds. BAZNAS District. Manjene routinely provides open financial reports to the muzakki, divides the organizational structure and assigns tasks according to areas of expertise, zakat distribution is in accordance with the institutions responsible for the muzakki and the needs of the mustahik. (3). Distribution of productive zakat at BAZNAS Kab. In carrying out its duties, Manjene has implemented GCG, carried out its duties honestly, responsibly, disciplined and sincere, these characteristics are a description of the characteristics of tabligh, trust, fatonah and siddiq. The distribution of professional zakat is not fully in accordance with the Qur'an because it is mostly distributed to the poo.
subject: Articles
  topic: section
subject: Implementation of Good Corporate Governance
  topic: keywords
subject: Productive Zakat Distribution
  topic: keywords
creator: Irmawati Irmawati
creator: Darmawati Darmawati
creator: Syahriyah Semaun
creator: Muliati Muliati
creator: Damirah Damirah
rights: Copyright (c) 2025 Jurnal Ilmu Manajemen Profitability
date: 2025-02-28
publication date: 2025-02-28
starting page: 18
ending page: 25
doi: 10.26618/profitability.v9i1.15371

The Influence of Organizational Justice, Organizational Culture and Job Satisfaction on Organizational Commitment of Employees of the Health Department of Gunungkidul District
type: item
description: This study examines the influence of organizational justice, organizational culture, and job satisfaction on organizational commitment among employees of the Gunungkidul Regency Health Office. Using a quantitative approach, data were collected from a saturated sample of 80 employees through structured questionnaires measured on a Likert scale. The research variables included organizational justice, organizational culture, job satisfaction, and organizational commitment, adopted from established measurement instruments. Data analysis was conducted using multiple linear regression with SPSS. The results demonstrate that organizational justice has a positive and significant effect on organizational commitment, indicating that fair treatment in terms of workload, income, and recognition enhances employees’ willingness to remain dedicated to the organization. Similarly, organizational culture exerts a significant positive impact, suggesting that shared norms, values, and teamwork contribute to stronger commitment. Job satisfaction also positively influences commitment, showing that satisfied employees with supportive work environments are more likely to remain loyal. Furthermore, the simultaneous testing confirms that organizational justice, culture, and job satisfaction collectively explain 35.1% of the variance in organizational commitment, while the remaining 64.9% is attributed to other factors outside the study. The findings underscore the importance of promoting fairness, strengthening organizational culture, and ensuring job satisfaction to sustain employee commitment. This study contributes to the organizational behavior literature and provides practical recommendations for public institutions to enhance human resource management strategies in health sector organizations
subject: Articles
  topic: section
subject: Organizational Justice
  topic: keywords
subject: Organizational Culture and Job Satisfaction to Organizational Commitment.
  topic: keywords
creator: Muhammad Nur Azis
creator: Prayekti Prayekti
creator: Nala Tri Kusuma
rights: Copyright (c) 2025 Jurnal Ilmu Manajemen Profitability
date: 2025-08-31
publication date: 2025-08-31
starting page: 227
ending page: 236
doi: 10.26618/xj4v1h08

Start-Up Ecosystem in Makassar: Determinants of Success and Challenges Faced
type: item
description: This study aims to examine the development of the start-up ecosystem in Makassar City, focusing on the factors that influence success and the challenges faced by start-up actors. Using mixed methods, this study combines qualitative data analysis of 30 local start-ups and in-depth interviews with various stakeholders, such as start-up founders, investors, local government, as well as communities and incubation centers. The results show that access to capital, support from local government, and the quality of human resources are key success factors for start-ups, while key challenges include limited digital infrastructure and difficulty accessing broader markets. The practical implications of these findings include the need to improve access to capital through partnerships with investors and more affordable funding programs, the development of equitable digital infrastructure to support access and service quality, and human resource training to strengthen technical and managerial skills. In addition, there needs to be support to help start-ups access regional and national markets through collaboration with local governments and joint promotions, in order to expand market reach and improve the competitiveness of start-ups in Makassar. With these steps, the start-up ecosystem in Makassar can further develop and have a positive impact on the local economy
subject: Articles
  topic: section
subject: Makassar start-ups
  topic: keywords
subject: digital ecosystem
  topic: keywords
subject: technology entrepreneurship
  topic: keywords
subject: regional innovation
  topic: keywords
subject: digital economy.
  topic: keywords
creator: A. St. Fatmawaty
rights: Copyright (c) 2025 Jurnal Ilmu Manajemen Profitability
date: 2025-08-31
publication date: 2025-08-31
starting page: 218
ending page: 226
doi: 10.26618/bybpf355

The Influence Work Environment, Job Satisfaction and Work Stress on Turnover Intention
type: item
description: This study investigates the influence of work environment, job satisfaction, and job stress on turnover intention among employees at DM Baru Retailindo, Bantul. The research adopts a quantitative design, involving the entire employee population as the sample, totaling 49 respondents, selected using a saturated sampling technique. Data collection was conducted through structured questionnaires, and the responses were analyzed using multiple statistical methods to assess both partial and simultaneous effects of the independent variables on turnover intention. The findings indicate that the work environment exerts a positive and significant effect on turnover intention, suggesting that certain aspects of the workplace may contribute to employees’ desire to leave. Conversely, job satisfaction demonstrates a negative and significant effect, meaning that higher levels of satisfaction are associated with lower turnover intention. Additionally, job stress shows a positive and significant influence, implying that increased stress levels elevate the likelihood of employees intending to resign. The simultaneous analysis confirms that the three factors collectively have a significant impact on turnover intention. These results hold important practical implications for human resource management at DM Baru Retailindo. Efforts to improve the physical and social aspects of the work environment, enhance job satisfaction through recognition and career development, and mitigate job stress through workload management could contribute to lowering turnover rates. The study provides valuable insights for managerial decision-making and may serve as a reference for future research aimed at strengthening employee retention strategies and ensuring organizational sustainability.
subject: Articles
  topic: section
subject: Work Environment
  topic: keywords
subject: Job Satisfaction
  topic: keywords
subject: Work Stress
  topic: keywords
subject: Turnover Intention
  topic: keywords
subject: HUMAN RESOURCE MANAGEMENT
  topic: subjects
subject: Management
  topic: disciplines
creator: Nanda Perdi Kusuma
creator: Epsilandri Septyarini
creator: Nala Tri Kusuma
rights: Copyright (c) 2025 Jurnal Ilmu Manajemen Profitability
date: 2025-08-31
publication date: 2025-08-31
starting page: 175
ending page: 186
doi: 10.26618/r4m8ds86

PENGARUH KECERDASAN INTELEKTUAL, KEMAMPUAN FISIK DAN KECERDASAN EMOSIONAL TERHADAP KINERJA PEGAWAI SPRIPIM POLDA SULAWESI SELATAN
type: item
description: The research aims to: 1) analyze the influence of intellectual intelligence on the performance of the Spripim Polda of South Sulawesi employees; 2) analyzing the influence of physical ability to the performance of officers Spripim Polda South Sulawesi; 3) Analyzing the influence of emotional intelligence on the performance of Spripim Polda South Sulawesi employees; 4) Analyzing the factors which are dominant influence on the performance of officers Spripim Polda South Sulawesi. The population of this research is all employees of the Spripim Polda South Sulawesi, amounting to 81 people with a whole sample or a saturated sample. The results showed that the influence coefficient of intellectual intelligence on employee performance is 0.330 with the value p = 0.012 < 0.05 This suggests that intellectual intelligence has a significant positive effect on employee performance. Influence coefficient of physical ability to employee performance of 0.138 with value p = 0.033 < 0.05. This suggests that physical abilities have a significant positive effect on the employee's performance, the influence coefficient of emotional intelligence Ssterhadap employee performance of 0.584 with a value of P = 0.000 < 0.05. This suggests that emesional intelligence has a significant positive effect on employee performance, and the highest beta value is an emotional intelligence variable with a beta value of 0.532. This indicates that the dominant influential variable affects the employee's performance as a variable of emotional intelligence.
subject: Articles
  topic: section
creator: Muh Ramli
creator: Nurdin Nurdin
creator: Arianto Dangkeng
creator: Nengsi Sudirman
creator: Nurfaisah Nurfaisah
creator: Rifqiansyah Rifqiansyah
creator: Hasrul wijaya
rights: Copyright (c) 2020 PROFITABILITY : JURNAL ILMU MANAJEMEN
date: 2020-07-28
publication date: 2020-07-28
starting page: 78
ending page: 84
doi: 10.26618/profitability.v4i1.3049

Organizational Citizenship Behavior: The Role of Job Fit, Job satisfaction, and Transformational leadership
type: item
description: This study investigates the influence of person–job fit, job satisfaction, and transformational leadership on organizational citizenship behavior (OCB) among employees of the Cultural Service of the Yogyakarta Special Region. OCB represents discretionary employee behavior that enhances organizational functioning but is not explicitly required in formal job descriptions. A quantitative research design was employed, using a census method to collect data from 100 employees through structured questionnaires. The research instruments were adapted from validated scales, and the data were analyzed using multiple linear regression with SPSS version 23. The findings reveal that person–job fit exerts a significant positive effect on OCB, indicating that alignment between employees’ competencies and job demands encourages greater voluntary contributions. Job satisfaction also demonstrates a significant influence, suggesting that satisfied employees are more likely to engage in behaviors that support organizational effectiveness. Moreover, transformational leadership is found to have a strong positive effect on OCB, underscoring the role of inspirational and visionary leadership in motivating employees to perform beyond formal requirements. Collectively, the three predictors explain 94.5% of the variance in OCB, reflecting their substantial contribution to discretionary work behaviors. These results highlight the importance of enhancing job–person alignment, fostering job satisfaction, and strengthening transformational leadership to cultivate OCB in public sector organizations. The study contributes to the literature on organizational behavior and offers practical implications for improving employee performance through human resource management strategies.
subject: Articles
  topic: section
subject: Person-job fit
  topic: keywords
subject: Job Satisfaction
  topic: keywords
subject: Transfomational Leadership
  topic: keywords
subject: Organizational Citizenship Behaviour
  topic: keywords
creator: Ulfatun Nikmah
creator: Ignatius Soni Kurniawan
creator: Nala Tri Kusuma
rights: Copyright (c) 2025 Jurnal Ilmu Manajemen Profitability
date: 2025-08-31
publication date: 2025-08-31
starting page: 252
ending page: 262
doi: 10.26618/he77ya65

Analysis of BAI' Muzayadah in the Auction of Collateral Items at the State Property and Auction Services Office (KPKNL)
type: item
description: This study analyzes Bai’ Muzayadah in the auction of collateral assets at KPKNL Parepare. The objective of this research is to examine the implementation of collateral asset auctions at KPKNL Parepare based on the principles of Bai’ Muzayadah in Islamic economics and the collateral asset auction system from the perspective of Islamic economic law. The research employs a descriptive qualitative method, categorized as field research. Data sources include primary data obtained through direct interviews at KPKNL Parepare and secondary data such as books, journals, and articles relevant to the topic. Data analysis techniques involve data collection, data reduction, data presentation, and conclusion drawing. The validity of the data is tested using source triangulation, technique triangulation, and time triangulation. The findings indicate that (1) the implementation of collateral asset auctions at KPKNL Parepare, from the perspective of Islamic economics, utilizes internet-based methods (e-auction) through open bidding and closed bidding systems. These systems incorporate mechanisms such as security deposits and minimum bidding limits. (2) The application of Islamic economic principles, including justice, transparency, and voluntary agreements in the auction process, aligns with the principles of transparency, legal certainty, and efficiency. Auction announcements are made via the website and leaflets. The auction process is conducted thoroughly to minimize errors, beginning with the preparation stage, auction determination, payment of participants’ security deposits, and the transfer of ownership or auction minutes as legal proof for the winning bidder. These practices are consistent with Islamic economic law principles and aim to promote societal welfare.
subject: Articles
  topic: section
subject: Bai’ Muzayadah
  topic: keywords
subject: KPKNL Parepare
  topic: keywords
subject: Auction
  topic: keywords
subject: Auction Implementation
  topic: keywords
creator: Ayu Nur Imamah
creator: Syahriyah Semaun
creator: Muliati Muliati
creator: Islamulhaq Islamulhaq
creator: Andi Bahri
rights: Copyright (c) 2025 Jurnal Ilmu Manajemen Profitability
date: 2025-08-31
publication date: 2025-08-31
starting page: 205
ending page: 217
doi: 10.26618/qm3hmb84