https://profit.ub.ac.id/index.php/profit/issue/feed PROFIT: JURNAL ADMINISTRASI BISNIS 2022-06-22T02:57:26+00:00 Cacik Rut Damayanti profit@ub.ac.id Open Journal Systems <h4><img src="https://profit.ub.ac.id/public/site/images/rizki/cover-profit.jpg" alt="" width="394" height="536" /></h4> <p><strong>Profit: Jurnal Adminisrasi Bisnis </strong>is a scholarly journal that focuses on business-related research. We welcome manuscripts from business scholars and professionals worldwide concerning all types of business issues. The journal covers a variety of business topics which includes corporate governance, entrepreneurship, organization and human resource management, marketing management, financial management, operation management, strategic management, information system management, tourism and taxation.<br />We welcome the submission of both conceptual and empirical articles, but empirical articles are preferred to conceptual articles.<br />Profit: Jurnal Adminisrasi Bisnis published by <strong>Universitas Brawijaya</strong> in cooperation with <strong>AIABI (Asosiasi Ilmu Administrasi Bisnis Indonesia)</strong>.</p> https://profit.ub.ac.id/index.php/profit/article/view/2624 ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI INTENSI IMPLEMENTASI E-MONEY DALAM TRANSAKSI USAHA PADA PEDAGANG ASONGAN UNTUK MENINGKATKAN CASHLESS SOCIETY DI BATAM 2022-06-14T02:37:50+00:00 Diny Han dinyhan29@gmail.com Afrianti Elsye Vanomy yanti.elva803@gmail.com <p><em>This study aims to determine the effect of facilities, business expectations, attitudes towards e-money and security towards street vendor. This study uses a sampling method in the form of Non Probability Sampling. The sampling technique used in this study used purposive sampling. Samples taken as many as 100 respondents. The analytical method used in this research is a quantitative analysis method and this research uses data collection method by distributing online questionnaires to street vendor in the city of Batam. This study uses Statistical Product and Service Solutions (SPSS) version 22 for data analysis.The results of this study indicate facilities have no effect on e-money implementation, business expectations have a significant effect on e-money implementation, e-money towards attitudes have a significant effect on e-money implementation. and security do not have a significant effect on the implementation of e-money.</em></p> <p>&nbsp;</p> <p><strong><em>Keywords</em></strong><strong><em> : </em></strong><strong><em>Street vendor, E-Money, Cashless Society</em></strong></p> 2022-06-20T00:00:00+00:00 Copyright (c) 2022 PROFIT: JURNAL ADMINISTRASI BISNIS https://profit.ub.ac.id/index.php/profit/article/view/2608 PENGARUH PERCEIVED ORGANIZATIONAL SUPPORT DAN ORGANIZATIONAL CULTURE TERHADAP WORK-LIFE BALANCE KARYAWAN 2022-04-01T03:32:02+00:00 Resti Syafitri Andra restia.syafitri@gmail.com Hamidah Nayati Utami hamidahn@ub.ac.id Tri Wulida Afrianty twulidafia@ub.ac.id <p><strong><em> </em></strong><em>This study aims to determine the effect of perceived organizational support and organizational culture on work-life balance of millennial employees at PT Incasi Raya Inderapura. Strong corporate competition forces employees to be able to do many things well in order to achieve organizational objectives. Organizations often forget that employees are confronted not only with the requirements of the company, but also with those of their personal lives. The high demands of work and personal life can damage employee focus and performance. Organizations must therefore provide support to employees and facilitate work-life balance. Maintaining a balanced professional and personal life is important to employees. To ensure the proper implementation of WLB policies, a supportive organizational culture is needed. In this study, a quantitative and descriptive methodology was employed. It was conducted in the manufacturing industry, PT. Incasi Raya Indrapura. Eighty Millennial employees were selected according to the census method. The data were collected by questionnaires and observations. It was then analysed using Structural Equation Modeling-Partial Least Square (SEM-PLS). The results of the study indicated that the perceived organization has a significant positive impact on work-life balance.</em></p> <p> </p> 2022-06-02T00:00:00+00:00 Copyright (c) 2022 PROFIT: JURNAL ADMINISTRASI BISNIS https://profit.ub.ac.id/index.php/profit/article/view/2616 ANALISIS KUALITAS PELAYANAN TERHADAP KEPUASAN DAN NIAT PENGGUNAAN BERKELANJUTAN APLIKASI E FILLING 2022-05-18T03:59:05+00:00 Dessanti Putri Sekti Ari dessantiputrisa@gmail.com Ferinda Nabilah Putri ferindanabilah@gmail.com <p><em>One application of e-government at the Directorate General of Taxes is the e-filing application. E-filing is one of the Directorate General of Taxes applications that help online SPT reporting. E-filing can help taxpayers report their SPT more efficiently and faster. However,&nbsp; there are still some taxpayers who do not use this application. The system is successful if the user is sure to continue using it again. Therefore, this study aims to determine the effect of e-filing service quality on user satisfaction and the effect of user satisfaction on sustainable intentions. The population used in this study is individual taxpayers on the island of Java. The sampling method used is accidental sampling. This study used an online survey to collect data. The results of this study indicate that efficiency, public support, and trust have a significant effect on user satisfaction. User satisfaction itself has a significant effect on ongoing intentions in e-filing applications. Reliability has no significant effect on user satisfaction.</em></p> 2022-06-13T00:00:00+00:00 Copyright (c) 2022 PROFIT: JURNAL ADMINISTRASI BISNIS https://profit.ub.ac.id/index.php/profit/article/view/2617 ANALISIS IMPLEMENTASI SKEMA DUAL RESIDENT ENTITIES DI INDONESIA 2022-05-30T01:56:30+00:00 Kartika Putri Kumalasari kartikasari23@ub.ac.id Dania Dewanti daniadewanti@gmail.com Filzah Farah Egalita filzahfaraah@student.ub.ac.id Adhisa Qotrunnada Mumtadz adhisaqm_@stydent.ub.ac.id Firman Khoirulhadi Azhari firmanazhari@student.ub.ac.id <p><em>This research focuses on the implementation of dual resident entities in Indonesia. The purpose of this study was to determine the implementation of a policy referring to George Edward III's theory, namely communication, resources, disposition and bureaucratic structure and to know and discuss the SWOT analysis of the application of dual resident entities in Indonesia. This type of research uses a descriptive qualitative approach. Data collection techniques come from interviews and documentation. The analytical method used is the data analysis method of the Miles and Huberman model. The results of this study indicate that the implementation of dual resident entities in Indonesia based on George Edward III's theory is mostly appropriate according to the theory, namely resources, disposition, and bureaucratic structure. However, it is not appropriate with the indicator communication.</em></p> 2022-06-16T00:00:00+00:00 Copyright (c) 2022 PROFIT: JURNAL ADMINISTRASI BISNIS https://profit.ub.ac.id/index.php/profit/article/view/2621 DAMPAK LITERASI KEUANGAN TERHADAP KINERJA DAN KEBERLANJUTAN UMKM (Studi Kasus Industri F&B Kecamatan Sumbersari Jember) 2022-06-06T01:28:38+00:00 Muhammad Ilham Naufal m.ilham.n.kwu@upnjatim.ac.id Eko Purwanto eko.purwanto.mnj@upnjatim.ac.id <p>With the economic situation in an era of uncertainty, many policy changes and the pandemic, MSMEs have become one of the hopes in meeting the acceleration of economic recovery in Indonesia. The MSME sector is one of the drivers of the economy, but in its current development there are still unresolved problems, one of which is in the financial sector. The purpose of this study was to determine the effect of understanding the financial management of MSME actors on business performance and business sustainability of MSME actors in Jember, East Java, precisely in Sumbersari District. The population in this study are business people with various focuses on the Food &amp; Beverage industry. Sampling was carried out using a non-probability sampling method with saturated sampling type, with the number of respondents being studied as many as 35 respondents. While the data processing technique used is Pertial Least Square (PLS). Based on the results of the study, it can be concluded that Financial Literacy does not contribute to Business Performance and Business Sustainability at MSMEs in Jember Regency. However, Performance still shows its influence on Business Continuity.</p> 2022-06-17T00:00:00+00:00 Copyright (c) 2022 PROFIT: JURNAL ADMINISTRASI BISNIS https://profit.ub.ac.id/index.php/profit/article/view/2638 CORPORATE GOVERNANCE AND SOCIALLY RESPONSIBLE ON ACCOUNTING CONSERVATISM AND EARNINGS MANAGEMENT IN INDONESIA'S SOE ENTERPRISES 2022-06-17T05:15:57+00:00 Nia Mardiana Nia niania847@gmail.com Nila Firdausi Nuzula nilafia@ub.ac.id Caci Rut Damayanti cacikr@gmail.com <p><em>This study aims to analyze the implementation of governance practices and social activities in minimizing earnings management practices by strengthening conservative reporting practices</em> <em>in Indonesian state-owned companies.</em> <em>This study uses an explanatory </em><em>model and uses </em><em>10 </em><em>SOE companies listed on IDX </em><em>2014-2019</em><em> as a sample. </em><em>Our findings reveal that the corporate governance has no significant effect on conservative financial reporting practices so that this triggers the ineffectiveness of companies in avoiding earnings management practices. Meanwhile, it was found that CSR practices had a significant effect in minimizing managers in SOE companies to act opportunistically, but did not significantly affect implementing conservative reporting practices.</em></p> 2022-06-23T00:00:00+00:00 Copyright (c) 2022 PROFIT: JURNAL ADMINISTRASI BISNIS https://profit.ub.ac.id/index.php/profit/article/view/2613 DETERMINAN BEHAVIOUR INTENTION DALAM MENGGUNAKAN SISTEM E-FILLING PADA WAJIB PAJAK ORANG PRIBADI DI KOTA MALANG 2022-06-20T01:14:22+00:00 Latifah Hanum latifahhanum@ub.ac.id Winda Amalia Hapsari Windaamaliahapsari@gmail.com <p> Perkembangan Teknologi Informasi saat ini sangat memberikan kemudahan dan manfaat dalam berbagai aspek kegiatan bisnis maupun pemerintahan. Salah satu penerapan teknologi informasi dan komunikasi yang dikembangkan dalam dunia pemerintahan adalah <em>e-government. </em>Untuk mengoptimalkan penerimaan pajak dan meningkatkan kepatuhan wajib pajak, pemerintah memanfaatkan modernisasi layanan <em>e-government</em> yang ditandai dengan sistem <em>e-filing</em> yaitu suatu sistem penyampaian Surat Pemberitahuan (SPT) yang dilakukan oleh wajib pajak secara <em>online </em>dan <em>real time.</em> Penelitian ini menguji pengaruh ekspetasi usaha, pengaruh sosial, kondisi yang memfasilitasi dan motivasi kesenangan terhadap minat perilaku penggunaan <em>e-filing</em> dengan menggunakan model UTAUT 2<em>. </em>Penelitian dilakukan dengan metode kuantitatif, pengumpulan data dilakukan dengan metode survei melalui kuisioner kepada wajib pajak orang pribadi yang terdaftar di KPP Pratama Malang Selatan. Hasil penelitian menjelaskan bahwa ekspetasi usaha, pengaruh sosial, dan motivasi kesenangan berpengaruh terhadap minat perilaku penggunaan <em>e-filing</em>, sedangkan kondisi yang memfasilitasi tidak berpegaruh terhadap minat perilaku penggunaan <em>e-filing</em>. Kesimpulan dalam penelitian ini yaitu WPOP pengguna <em>e-filing</em> yang terdaftar di KPP Pratama Malang Selatan, memiliki minat dalam menggunakan sistem <em>e-filing</em>. Hal ini didukung pula dengan adanya peningkatan jumlah pengguna <em>e-filing</em> dari tahun ke tahun.</p> <p> </p> 2022-06-24T00:00:00+00:00 Copyright (c) 2022 PROFIT: JURNAL ADMINISTRASI BISNIS https://profit.ub.ac.id/index.php/profit/article/view/2639 PENGARUH COMPETITIVE ADVANTAGE, PROFITABILITAS DAN KEBIJAKAN DIVIDEN TERHADAP NILAI PERUSAHAAN (Studi pada perusahaan IDX LQ45 yang terdaftar di Bursa Efek Indonesia Tahun 2015-2020) 2022-06-22T02:57:26+00:00 Ahmad Romadhani ahmadromadhani@student.ub.ac.id Muhammad Saifi Msaifi@ub.ac.id Nila Firdausi Nuzula nilafia@ub.ac.id <p><em>This study aims to analyze and explain the effect of competitive advantage (cost of capital, capital intensity, advertising expenses), profitability (ROA, ROE, NPM), dividend policy (DPR, DPS, Yield) on firm value (MBR, MBA, Tobin’s Q). The researcher uses explanatory research with a quantitative approach and the object of the research uses the company IDX LQ45 which is listed on the Indonesia Stock Exchange in 2015-2020. The total sample in this study was 4 companies from a population of 45 companies that met the sampling criteria and this study uses Partial Least Squares (PLS) as research data management. The results show that the effect of competitive advantage has a significant effect on profitability, profitability has no significant effect on firm value, competitive advantage has a significant effect on dividend policy, dividend policy has no significant effect on firm value and competitive advantage has a significant effect on firm value</em></p> 2022-06-30T00:00:00+00:00 Copyright (c) 2022 PROFIT: JURNAL ADMINISTRASI BISNIS