PROFIT: JURNAL ADMINISTRASI BISNIS 2022-04-07T07:13:37+00:00 Muhamad Cahyo Widyo Sulistyo Open Journal Systems <h4><img src="" 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> PENGARUH CORPORATE GOVERNANCE TERHADAP PROFITABILITAS PADA SEKTOR FINANCE (Studi pada Perusahaan Sektor Finance yang Terdaftar di Bursa Efek Indonesia Periode 2016-2018) 2021-11-03T11:15:35+00:00 Julian Arsyad Illinova Nila Firdausi Nuzula <p><em>A study by McKinsey stated that funding sector managers in Asia would finance 26-30% more for firms that have better Corporate Governance. In the Corporate Governance Scores Ranking in Asia Period 2016 and 2018, Indonesia still stands as the last rank, the 12<sup>th</sup> rank. However, Indonesia could contribute to two firms from the finance sector only at the Top 50 ASEAN CG Conference &amp; Awards 2015. </em><em>It</em><em> shows that Indonesia is still lagging compared to other countries in ASEAN and Asia in Corporate Governance, and the finance sector is the leading sector in Indonesia. Data analysis technique using M</em><em>LR</em><em> Analysis. </em><em>The Firm Sample of this research was taken from 27 Finance Firms that are registered within ISE Year 2016-2018. This Research has purposes for establishing the Impact of CG through BOC Independent, BOD, Audit Committee, and Implementation of Public Firm Governance Guidelines against Profitability through ROA and ROE in Finance Firms.</em></p> 2022-01-03T00:00:00+00:00 Copyright (c) 2022 PROFIT: JURNAL ADMINISTRASI BISNIS PENGARUH INTELLECTUAL CAPITAL TERHADAP PROFITABILITY DAN FIRMS VALUE (Studi pada Perbankan Terdaftar di IDX 2016-2019) 2021-12-08T23:08:35+00:00 Achmad Basith Ikhsandinoto Nila Firdausi Nuzula It has been nearly three decades since civilization has entered a new economic era; this era is known as the Knowledge-Based Economy (KBE). In this era, the source of productivity and business value creation has shifted to intangible assets, also known as Knowledge-Based Capital (KBC). This, of course, is closely related to Intellectual Capital, which has been the topic of research for scholars around the world. However, there are still no clear provisions for measuring Intellectual Capital in a company as well as measuring tangible assets. Various results have also been obtained, as findings from numerous studies vary due to location, research object, and method differences. The purpose of this study was to determine the effect of Intellectual Capital (EVAIC+) on the Firms Value (Market to Book value &amp; Price to Earnings Ratio) with the company's Profitability (Return on Assets &amp; Return on Equity) as an intervening variable. Intellectual capital was measured using Ulum's and Pulic’s Models. The research samples are 80 from 20 banking sector companies listed in Indonesia Stock Exchange (IDX) during the period 2016-2019. Partial least squares analysis has been employed to identify the Intellectual Capital, which predicts Profitability, the Firms Value, and the moderating effect of Profitability on Intellectual and Firms Value relationship. The results showed that: (1) the Intellectual Capital has a negative effect and not significant on Firms Value; (2) Intellectual Capital has a positive and significant impact on Profitability; (3) Profitability has a positive and significant impact to escalate Firms Value; Finally, (4) this study has shown that Profitability serves as an intervening variable in a complete relationship between Intellectual Capital and Firms Value. 2022-01-03T00:00:00+00:00 Copyright (c) 2022 PROFIT: JURNAL ADMINISTRASI BISNIS THE INFLUENCE OF GOOD CORPORATE GOVERNANCE ON INTERNET FINANCIAL REPORTING (Study on Financial Sector Banking Sub-Sector Listed in the Indonesia Stock Exchange (IDX) from 2013 to 2020 2021-12-29T03:19:56+00:00 Ferina Nurlaily Nur Aini Hana Pratiwi - <p>This study determines the effect of Good Corporate Governance on Internet Financial Reporting (IFR) in banking companies in Indonesia. Sample research consists of 5 banks listed on the IDX during 2013-2020. This study uses the IFR as the dependent variable, and the independent variable consists of managerial ownership, independent commissioner, the frequency of the audit committee meeting, and the competency of the audit committee. An Explanatory Research is implemented in this study with multiple linear regression analysis. Research finding indicates that partially the independent commissioner and the competence of the audit committee deliver significant effect on the disclosure of IFR, while managerial ownership and the frequency of the audit committee meeting give an otherwise result.</p> <p>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</p> <p><strong>Keywords</strong><strong>: </strong>Banking Companies, Competency of Audit Committee, Frequency of The Audit Committee Meeting, Independent Commissioner Managerial Ownership, Internet Financial Reporting.</p> 2022-01-03T00:00:00+00:00 Copyright (c) 2022 DOES ENTREPRENEURSHIP EDUCATION MATTER IN STUDENT’S ENTREPRENEURIAL INTEREST? 2021-12-14T10:38:29+00:00 Wulan Widodo M. Kholid Mawardi Tri Wulida Afrianty <p>One of the entrepreneurs' roles in a country is to increase national economic development. The importance of entrepreneurship is that it's able to reduce unemployment by creating jobs. One of the driving factors of entrepreneurial growth in a state is the role of university through entrepreneurship education. Higher education as an educational institution plays an important role in developing state economy by shaping the students and giving birth to entrepreneurs. Universities are responsible in educating and providing entrepreneurial abilities to their students in order to increase interest in entrepreneurship. This study focuses on examining the relationship between entrepreneurial traits, entrepreneurial skills, and contextual factors on motivation and their influence on entrepreneurial interest. The population in this study were undergraduate students from the 2017 and 2018 batches of Universitas Brawijaya and asample of 387 respondents was obtained. The use of analysis with SEM-PLS proves that entrepreneurial traits, entrepreneurial skills, and contextual factors have a positive and significant effect on motivation and entrepreneurial interest. However, this study found that motivation had no significant effect on entrepreneurial interest. In future research, it is expected to be able to develop research by adding other variables and indicators so that it is more varied and can add research findings, especially in the field of entrepreneurial interest.</p> 2022-01-04T00:00:00+00:00 Copyright (c) 2022 PROFIT: JURNAL ADMINISTRASI BISNIS THE EFFECT OF INSTITUTIONAL IMAGES AND MOTIVATION ON REPURCHASE INTENTION (COLLABORATION INTENTION PARTNERSHIP) THROUGH CUSTOMER SATISFACTION IN UNIVERSITAS BRAWIJAYA 2021-12-13T09:27:20+00:00 Dhimaz Sectio Caecaria Agus Hermawan Ely Siswanto This study aims to examine more deeply how Institutional Images and motivation effected on collaboration intention/Repurchase Intention partnership through customer satisfaction in Universitas Brawijaya. This study uses descriptive explanatory quantitative approach which describes the relationship between variables and a population of 100 partner who repeat their collaboration. The sampling technique used Saturation Sampling which amounts to 100 collaboration partners. The results showed that direct and indirect how institutional images, motivation, and customer satisfaction had a significant influence on repurchase intentions. Eventually in this research found that Institutional images that direct significant influence to Repurchase intention is better than motivation to repurchase intention, and motivation that direct significant influence on customer satisfaction is better than Institutional images to customer satisfaction. Meanwhile in indirect influence is significant effected repurchase intention through customer satisfaction is better with motivation than institution images. This research can be a source of information or reference for policy in Universitas Brawijaya or collaboration partners so that they can continuously maintenance their partnership in mutually benefit if possible. 2022-01-04T00:00:00+00:00 Copyright (c) 2022 PROFIT: JURNAL ADMINISTRASI BISNIS PENGARUH MINAT PRAKTIKUM AKUNTANSI TERHADAP PENERAPAN PEMBUATAN LAPORAN KEUANGAN DENGAN PEMAHAMAN AKUNTANSI SEBAGAI VARIABEL MODERASI 2021-12-03T19:34:45+00:00 Zahroh ZA Nur Imamah Dewi Noor Fatikhah Rokhimakhumullah <p>Penelitian ini bertujuan menguji pengaruh minat praktikum akuntansi terhadap penerapan pembuatan laporan keuangan dengan pemahaman akuntansi sebagai variabel moderasi. Pada metodologi penelitian, variabel eksogen yang digunakan dalam penelitian ini adalah minat praktikum, variabel endogen adalah penerapan pembuatan laporan keuangan, sedangkan pemahaman akuntansi adalah variabel moderasi. Jumlah sampel penelitian ini adalah sebanyak 110 responden. Teknik pengolahan data penelitian menggunakan pendekatan <em>Pertial Least Square-Structural Equation Modeling</em> (PLS-SEM) dengan efek moderasi dan pengujian model empiris menggunakan software WarpPLS dengan menggunakan <em>outer model.</em> Hasil penelitian menunjukkan bahwa terdapat pengaruh yang signifikan minat praktikum akuntansi terhadap penerapan pembuatan laporan keuangan, pemahaman akuntansi mempunyai pengaruh yang signifikan terhadap penerapan pembuatan laporan keuangan, dan pemahaman akuntansi tidak memoderasi pengaruh minat praktikum akuntansi terhadap penerapan pembuatan laporan keuangan. Hasil ini menunjukkan bahwa pemahaman akuntansi tidak dapat memperkuat atau memperlemah pengaruh minat praktikum akuntansi terhadap penerapan pembuatan laporan keuangan.</p><p> </p><h1> </h1><p> </p> 2022-01-05T00:00:00+00:00 Copyright (c) 2022 PROFIT: JURNAL ADMINISTRASI BISNIS DAMPAK BURUK PEMBANGUNAN TANPA PEMERATAAN : KESENJANGAN EKONOMI ANTAR WILAYAH DI INDONESIA 2021-12-31T06:34:06+00:00 Reika Happy Sugiastuti Muhammad Rizki Pratama <p><span style="text-decoration: underline;"><em>Penelitian ini bertujuan untuk mengkaji lebih dalam bagaimana dampak buruk pembangunan tanpa pemerataan di Indonesia. Penelitian ini menggunakan metode studi literature yang menggunakan berbagai sumber pustaka untuk mengetahui data dan informasi yang berkaitan dengan dampak buruk kesenjangan ekonomi antar wilayah di Indonesaia karena Pembangunan yang tidak merata. Hasil penelitian menunjukkan bahwa kesenjangan ekonomi antar wilayah merupakan dampak buruk dalam pembangunan ekonomi yang hanya berfokus pada pertumbuhan ekonomi. Pemerintah harus berfikir panjang dan strategis dalam menghadapi masalah kesenjangan karena telah menyangkut aspek struktural sehingga tidaklah mudah untuk dirubah. Rekomendasi yang dapat dilakukan adalah harus ada program ataupun masterplan baru untuk mendukung atau mengembangkan pola pembangunan di Indonesia. Masterplan yang baru harus berisi tentang pembangunan ekonomi di Indonesia terutama perencanaan yang matang tentang ekonomi yang inklusif yang mampu memeratakan pendapatan. Selain itu untuk menjamin keberlangsungan masyarakat dengan ekonomi yang sehat dan berkualitas maka perlu memperhatikan faktor non-ekonomi yang dalam hal ini adalah pelayanan publik yang berkualitas dan merata terutama pelayanan dasar seperti pendidikan dan kesehatan. Dua rekomendasi tersebut harus diwujudkan melalui program baru dan merupakan ide yang bagus.</em></span></p> 2022-01-05T00:00:00+00:00 Copyright (c) 2022 ENTREPRENEURSHIP INTENTION: THE EFFECT OF FEAR AND ANXIETY OF COVID-19 AND OPPORTUNITY RECOGNITION 2022-01-17T02:29:58+00:00 Edlyn Khurotul Aini <p>The purpose of the study was to determine the effect of fear and anxiety of Covid-19 and opportunity recognition on self-efficacy and entrepreneurial intentions during the Coronavirus pandemic. The research sample consisted of 225 students of the Department of Business Administration, Universitas Brawijaya using purposive sampling. The hypothesis in this study was tested using PLS (Partial Least Square) analysis. The results showed that fear and anxiety in Covid-19 and opportunity recognition had a significant effect on self-efficacy, and opportunity recognition and self-efficacy had a significant effect on entrepreneurial intentions. Meanwhile, fear and anxiety of Covid-19 did not have a significant effect on entrepreneurial intentions. This research contributes practically by giving consideration to the University and policymakers to increase the intention and entrepreneurial activity of the student.</p> 2022-01-21T00:00:00+00:00 Copyright (c) 2022 STRENGTHENING BUMDES BAROKAH THROUGH SOCIAL MEDIA 2022-01-19T08:01:13+00:00 Sri Mengesti Rahayu Astri Warih Anjarwi Damas Dwi Anggoro <p><em>The community service activity in 2021, entitled "Strengthening BUMDes Barokah Through Social Media," is a follow-up to community service activities in 2020 with the theme "Company Profile as a Means of Increasing Competitiveness of BUMDes Barokah." The output achieved last year with an increase in the number of visitors in 2019-2020 proves that the company profile and Sumber Sira booklet, which is one of the business units in the Barokah BUMDes, have helped strengthen tourism competitiveness, especially in Malang Regency. Based on this background, the community service team will continue efforts to strengthen this competitiveness through social media, especially Instagram, so it is hoped that the Barokah BUMDes management will be more efficient in promoting all their business units and can increase the opinion of Barokah BUMDes.</em></p> 2022-01-21T00:00:00+00:00 Copyright (c) 2022 PENGARUH KUALITAS PELAYANAN TERHADAP TINGKAT KEPUASAN KONSUMEN DALAM MEMBENTUK LOYALITAS (Studi Pada Resto Ayam Goreng Nelongso Soekarno Hatta Malang) 2022-01-26T02:35:15+00:00 Anas Firman Adi <p>Kepuasan konsumen dapat dicapai atas pelayanan yang terbaik. Pelayanan terbaik yang dilakukan Resto Ayam Goreng Nelongso Soekarno Hatta Malang bisa menjaga eksistensi perusahaan . Penelitian diharapkan dapat mendeskripsikan pengaruh kualitas pelayanan pegawai dan kepuasan konsumen dalam membentuk loyalitas konsumen. Metode penelitian yang dilakukan adalah deskriptif kuantitatif, Pengumpulan data menggunakan metode wawancara dan kuisioner dengan sampel responden sebanyak 50 konsumen yang pernah datang ke Ayam Goreng Nelongso Malang. Hasil penelitian ini melewati uji validitas dan reliabilitas menggunakan aplikasi SPSS 26 dan beberapa uji menggunakan aplikasi Smart-PLS 3.0 yang menunjukkan bahwa ada pengaruh kualitas pelayanan pegawai dan kepuasan konsumen terhadap loyalitas konsumen dengan nilai <em>Original Sample estimate </em>menunjukkan nilai positif&nbsp; dan signifikan sehingga dapat dikatakan bahwa kualitas pelayanan berpengaruh terhadap tingkat kepuasan konsumen dalam membentuk loyalitas.</p> <p>&nbsp;</p> <p>&nbsp;</p> 2022-01-28T00:00:00+00:00 Copyright (c) 2022 ANALYSIS OF SOCIETY PARTICIPATION AND DESTINATION DEVELOPMENT IN TOURISM VILLAGES 2022-01-27T04:58:23+00:00 Supriono Supriono Andy Kurniawan Aisyah Asri Nurrahma <p>Malang Regency is an area in Indonesia with numerous capacities for tourism village. One of them is Gunungronggo Village. It has a lot of potential and attractions with the main tourist value namely the natural springs of Sumber Jenon. The study aimed to discuss the participation of local communities in Gunungronggo Village and its destination development. The analysis of study applied descriptive research methods and qualitative approaches. Methods of data collection were performed by observations, interviews with resource persons and documentation. The results of study showed that local residents’ participations were divided into two types. First, an active participation was carried out by local communities who managed tourism, and people who sold food and drinks around destinations. Then, a passive participation referred to people who only took orders from their superiors and formed their participation by not doing activities which damaged the environment. Meanwhile, the development of destinations in Gunungronggo Village included five components. They were attractions, accessibility, amenities, ancillary services, and institutions.</p> 2022-01-28T00:00:00+00:00 Copyright (c) 2022 PEMBUATAN DAN PENDAMPINGAN PENGELOLAAN WEBSITE RESMI MUSEUM BRAWIJAYA SEBAGAI DISEMINASI MEMORI KOLEKTIF DAN NILAI-NILAI NASIONALISME 2022-01-31T06:20:47+00:00 Sunarti Sunarti Aniesa Samira Bafadhal widyo sulistyo <div><em><span lang="EN-US">Dewasa ini, pariwisata mengalami lonjakan aktivitas yang sangat besar. Perpindahan manusia untuk melakukan kunjungan wisata melonjak dan menyebabkan industri pariwisata menjadi industri yang menjanjikan. Di sisi lain dengan adanya pandemi COVID-19 yang merebak, menghantam pertumbuhan yang terjadi dan memaksa semua sektor termasuk pariwisata untuk menyesuaikan diri dengan “serangan” pandemi. Museum merupakan salah satu objek pariwisata yang menawarkan nostalgia akan sebuah kejadian di masa lampau. Museum menawarkan kegiatan pembelajaran dan juga rekreasi di saat yang bersamaan. Di masa pandemi seperti saat ini, turisme berbasis virtual menjadi primadona, hal ini dikarenakan penetapan protokol kesehatan yang sangat ketat untuk mencegah terjadinya penularan virus COVID-19. Dengan tren penurunan jumlah kunjungan wisatawan, maka dipandang perlu bagi museum Brawijaya Kota Malang untuk memiliki situs web sebagai sarana komunikasi dan juga sarana pembelajaran bagi wisatawan minat khusus. Kegiatan pengelolaan website museum Brawijaya ini akan menjadi salah satu cara untuk diseminasi memori kolektif dan menanamkan nilai-nilai nasionalisme di kalangan anak muda dan pelajar.</span></em></div> 2022-01-31T00:00:00+00:00 Copyright (c) 2022 PENGARUH SOCIAL MEDIA MARKETING TERHADAP KESADARAN MEREK, CITRA MEREK DAN KEPUASAN KONSUMEN 2022-02-07T02:04:41+00:00 Didik Usman Wibowo Edy Yulianto Sunarti Sunarti <p>The purpose of this study was to determine the effect of social media marketing on brand awareness, brand image and consumer satisfaction of Samsung in Indonesia. The type of research used is Explanatory Research with a quantitative approach. In this study, the data used are primary data obtained and collected through direct surveys using questionnaires to respondents. Sampling in this study used the accidental sampling method with samples taken as many as 100 Instagram users who became followers of the Samsung Indonesia Instagram account who had become Samsung brand users. In analyzing the data in the study using SmartPLS. The results of this study: social media marketing has a &nbsp;significant effect on brand awareness, social media marketing has a significant effect on brand image,&nbsp;social media marketing has a significant effect on consumer satisfaction,&nbsp;brand awareness has a significant effect on brand image,&nbsp;brand awareness has a but not significant effect on consumer satisfaction,&nbsp;brand image has a significant effect on consumer satisfaction.</p> 2022-02-16T00:00:00+00:00 Copyright (c) 2022 DETERMINAN PERILAKU PATUH WAJIB PAJAK KENDARAAN BERMOTOR (STUDI PADA WAJIB PAJAK KENDARAAN BERMOTOR YANG TERDAFTAR DI BPPRD UPT. SAMSAT KOTA RANTAUPRAPAT) 2022-03-02T03:28:05+00:00 Kartika Putri Kumalasari Pratiwi utami Puteri Sitepu <p>Penelitian ini bertujuan untuk mengetahui pengaruh dari variabel yang ada dalam Theory of Planned Behaviour yaitu sikap, norma subjektif, kontrol perilaku persepsian, serta kewajiban moral terhadap niat berperilaku patuh pajak serta pengaruh niat berperilaku patuh pajak terhadap perilaku patuh pajak. Penelitian ini merupakan penelitian kuantitatif dan pengumpulan data dilakukan dengan menggunakan kuesioner. Populasi penelitian ini adalah wajib pajak kendaraan bermotor di Kota Rantauprapat dengan teknik pengambilan sampel menggunakan <em>simple random sampling</em> dan diperoleh jumlah sampel sebanyak 100 responden.</p> <p>Hasil penelitian ini menunjukkan bahwa variabel sikap, norma subjektif, kontrol perilaku persepsian, dan kewajiban moral berpengaruh signifikan terhadap niat berperilaku patuh pajak, dan variabel niat berperilaku patuh pajak berpengaruh signifikan terhadap perilaku patuh pajak pada wajib pajak kendaraan bermotor di Kota Rantauprapat.</p> 2022-01-03T00:00:00+00:00 Copyright (c) 2022 ANALISIS DESTINATION IMAGE TERHADAP REVISIT INTENTION MELALUI SATISFACTION DAN PLACE ATTACHMENT: LITERATURE REVIEW 2022-04-07T07:13:37+00:00 Aditya Satriawan Yusri Abdillah Edriana Pangestuti <p><strong><em>ABSTRACT</em></strong></p> <p><em> </em></p> <p><em> </em></p> <p><em>This literature review aims to examine the antecedent factor of one form of tourist loyalty, namely the revisit intention. This study was carried out by searching and filtering articles from reputable journals that match the problem, then presenting relevant theories to the research topic. Based on the results of this literature review, the authors found that destination image, satisfaction, and place attachment were antecedents of revisit intention. The image of a destination received by tourists after making a visit will affect the satisfaction and attachment that occurs between the tourists themselves and the destination visited, which leads to the intention to revisit. This literature review concludes several implications, especially for tourism service providers for their tourist destinations, thus forming a positive image for tourists and leading to the intention to revisit.</em></p> 2022-01-03T00:00:00+00:00 Copyright (c) 2022 PROFIT: JURNAL ADMINISTRASI BISNIS