%L eprintuntirta58871
%T SISTEM PROFIT SHARING PADA KEMITRAAN 
PT BANTANI MEDIA UTAMA
%K Profit Sharing, Partnership, Accounting Syst
Profit Sharing, Kemitraan, Sistem Akuntansi.
%O Perkembangan industri jasa internet mendorong perusahaan untuk 
menerapkan strategi bisnis yang kolaboratif melalui sistem kemitraan berbasis 
profit sharing. PT Bantani Media Utama sebagai perusahaan penyedia layanan 
Internet Service Provider di wilayah Banten menerapkan sistem kemitraan dengan 
koordinator wilayah untuk memperluas jangkauan layanan tanpa harus mengelola 
seluruh operasional secara langsung. Penelitian ini bertujuan untuk mengetahui 
penerapan sistem profit sharing pada kemitraan PT Bantani Media Utama serta 
mengidentifikasi kendala yang dihadapi dalam pelaksanaannya. Metode penulisan 
yang digunakan adalah metode deskriptif dengan pendekatan studi kasus, melalui 
pengumpulan data berupa dokumentasi dan pengamatan langsung selama kegiatan 
magang industri. Hasil penelitian menunjukkan bahwa sistem profit sharing
diterapkan berdasarkan perjanjian kerja sama tertulis dengan pembagian 
keuntungan sesuai persentase yang disepakati, serta pemberian insentif 
pemasangan baru kepada mitra. Namun, dalam pelaksanaannya masih terdapat 
kendala, terutama pada sistem pencatatan dan pelaporan keuangan yang belum 
terintegrasi secara optimal, sehingga menyebabkan ketidaksinkronan data antara 
perusahaan dan mitra. Oleh karena itu, diperlukan perbaikan sistem pencatatan dan 
transparansi informasi keuangan guna meningkatkan efektivitas sistem profit 
sharing serta menjaga keberlangsungan hubungan kemitraan.
Kata kunci: Profit Sharing, Kemitraan, Sistem Akuntansi.
%A Normawati Afifah
%I UNIVERSITAS SULTAN AGENG TIRTAYASA
%X The development of the internet service industry has encouraged companies 
to implement collaborative business strategies through profit-sharing partnership 
systems. PT Bantani Media Utama, an internet service provider (ISP) in the Banten 
region, has implemented a partnership system with regional coordinators to expand 
its service coverage without having to manage all operations directly. This study 
aims to determine the implementation of the profit-sharing system in PT Bantani 
Media Utama's partnership and identify the obstacles encountered in its 
implementation. The writing method used is a descriptive method with a case study 
approach, through data collection in the form of documentation and direct 
observation during industrial internships. The results of the study show that the 
profit sharing system is implemented based on a written cooperation agreement 
with profit sharing according to the agreed percentage, as well as providing new 
installation incentives to partners. However, there are still obstacles in its 
implementation, especially in the financial recording and reporting system, which 
has not been optimally integrated, causing data inconsistencies between the 
company and its partners. Therefore, improvements in the recording system and 
financial information transparency are needed to increase the effectiveness of the 
profit sharing system and maintain the sustainability of the partnership.
Profit Sharing, Partnership, Accounting Syst
%D 2026