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All Journal TEKMAPRO Journal of Industrial Engineering and Management SELAPARANG: Jurnal Pengabdian Masyarakat Berkemajuan JURNAL PENDIDIKAN TAMBUSAI GEMA EKONOMI Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) COMSERVA: Jurnal Penelitian dan Pengabdian Masyarakat Journal of Accounting and Finance Management (JAFM) Innovative: Journal Of Social Science Research International Journal of Applied Management and Business
Sulhendri, Sulhendri
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Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Medicine & Pharmacology Nursing Public Health Social Sciences Other

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Smartpls Moderasi Model : Determinant Kinerja Auditor Tanjung, Juita; Sulhendri, Sulhendri; Purwanto, Edi; Rinaldo, Rinaldo
GEMA EKONOMI Vol 12 No 4 (2023): GEMA EKONOMI
Publisher : Fakultas Ekonomi Universitas Gresik

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55129/https://doi.org/10.55129/.v12i4.2927

Abstract

This study aims to examine the effect of leadership style, professional ethics, and organizational commitment on auditor performance with professional ethics as a moderating variable. This research belongs to the type of quantitative research. The data collection method used was a field survey method with primary data. The technique used is by distributing questionnaires to 79 respondents of external auditors who work in Public Accounting Firms in the South Jakarta area. The sampling technique used is non-probability sampling. Testing the research data is processed using SmartPLS version 33. The results of this study indicate that leadership style has a positive and significant effect on auditor performance, professional ethics has a positive and insignificant effect on auditor performance, organizational commitment has a positive and significant effect on auditor performance, leadership style has no significant effect on auditor performance. significant effect on professional ethics, organizational commitment has a positive and significant effect on professional ethics, leadership style has an effect on professional ethics is not successfully moderated by auditor performance and organizational commitment to professional ethics is moderated by auditor performance
The Impact of Corporate Social Responsibility and Profitability in Financial Performance Moderated by Amanah Concept Abidah, Hilda; Sulhendri, Sulhendri; Tarmizi, M. Irfan; Nurullah, Kenang
International Journal of Applied Management and Business Vol. 2 No. 2 (2024)
Publisher : ADPEBI Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54099/ijamb.v2i2.1064

Abstract

Purpose – This study aims to fill a gap in the literature by examining the impact of CSR, measured through Zakat, and the effect of profitability on the financial performance of companies in Saudi Arabia, as well as the role of the concept of Amanah as a moderating variable. Methodology/approach – This study employs a quantitative method using secondary data from financial reports of banks listed on Tadawul from 2019 to 2023. The sample was selected based on the consistency of reports and the absence of losses in the last three years. Data analysis was conducted through multiple linear regression with panel data using Eviews version 11. Findings – The research findings indicate that CSR and the concept of Amanah have a significant impact on the financial performance of Islamic banks, whereas profitability does not have a significant effect. The concept of Amanah also acts as a moderating variable that strengthens the influence of CSR and profitability on financial performance. Novelty/value –  This study makes a significant contribution by demonstrating that the concept of Amanah plays a key role in enhancing the financial performance of Islamic banks, alongside CSR. The findings support the Sharia Enterprise theory and introduce a new approach to measuring the performance of Islamic banks by placing greater emphasis on the concept of Amanah.
Pengaruh Modernisasi Administrasi Perpajakan dan Kesadaran Wajib Pajak terhadap Kepatuhan Wajib Pajak Orang Pribadi dengan Efisiensi Sistem sebagai Variabel Mediasi Ayubi, Salahuddin Al; Sulhendri, Sulhendri
Jurnal Pendidikan Tambusai Vol. 9 No. 2 (2025): Agustus
Publisher : LPPM Universitas Pahlawan Tuanku Tambusai, Riau, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jptam.v9i2.26745

Abstract

Penelitian ini bertujuan untuk menguji pengaruh modernisasi sistem pajak dan kesadaran wajib pajak terhadap kepatuhan wajib pajak orang pribadi dengan efisiensi sistem sebagai variabel mediasi. Penelitian ini menggunakan data primer dengan menyebarkan kuesioner kepada wajib pajak orang pribadi yang berdomisili di wilayah Kota Tangerang. Penentuan sampel pada penelitian ini menggunakan metode purposive sampling. Jumlah sampel yang digunakan pada penelitian ini adalah 131 wajib pajak orang pribadi. Metode yang digunakan dalam penelitian ini adalah Partial Least Square (PLS) dengan menggunakan aplikasi analisis data SmartPLS 4.0.
Tata kelola manajemen SDM dan peningkatan literasi sistem informasi di era digital pada koperasi pasar Ciputat Mandiri Nuraeni, Nuraeni; Sulhendri, Sulhendri; Hakim, Luqman; Nurdin, M. Arief Firman; Kinasih, Dini Hadiati Putri
SELAPARANG: Jurnal Pengabdian Masyarakat Berkemajuan Vol 9, No 4 (2025): Juli
Publisher : Universitas Muhammadiyah Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31764/jpmb.v%vi%i.31384

Abstract

Abstrak Kegiatan ini dilakukan sebagai bentuk pengabdian kepada masyarakat dengan sasaran membagikan pengetahuan tentang pengelolaan SDM di era digital pada koperasi Pasar Ciputat Mandiri. Minimnya animo dan kepedulian para anggota koperasi terhadap keberadaan koperasi diduga karena faktor kepengurusan yang tidak maksimal, keprofesionalan manajemen koperasi serta kurangnya pemahaman anggota koperasi akan fungsi dan peran koperasi. Sehingga perlu dilakukan upaya penguatan peran koperasi terkait dengan pengelolaan manajemen kelembagaan, peningkatan kapasitas SDM koperasi, serta penggunaan teknologi dan sistem informasi baik dalam manajemen koperasi maupun dalam menjalankan usahanya, perlu dilakukan pembinaan dan pendampingan.  Metode kegiatan ini berupa penyampaian materi secara umum dan sharing session. Tujuan pengabdian ini adalah untuk meningkatkan pemahaman secara teoritis tentang pengelolaan SDM terutama pada era digital seperti saat ini serta agar para peserta memiliki kemampuan dalam hal meningkatkan kinerja dan produktivitas dalam era saat ini. Kegiatan dilaksanakan pada tanggal 28 Februari 2025 dengan dihadiri 10 orang pengurus koperasi. Berdasarkan hasil evaluasi selama pelaksanaan kegiatan dan sharing session bersama peserta, terlihat adanya perubahan pengetahuan dan keterampilan peserta, seperti peserta memahami bahwa pentingnya dunia digital saat ini, sehingga pemanfaatan platform digital dan sosial media dipandang sangat perlu. Koperasi Pasar Ciputat Mandiri lebih aktif dalam membagikan dokumentasi kegiatan melalui instagram dan juga pengelolaan menggunakan sistem informasi berbasis cloud. Kata kunci: koperasi; SDM; sistem informasi; era digital AbstractThis activity was carried out as a form of community service aimed at sharing knowledge about human resource management in the digital era with the Ciputat Mandiri Market Cooperative. The lack of enthusiasm and awareness among cooperative members toward the cooperative's existence is suspected to be due to suboptimal management, a lack of professionalism in cooperative administration, and limited understanding among members regarding the function and role of cooperatives. Therefore, efforts are needed to strengthen the cooperative's role through institutional management, improving the capacity of cooperative human resources, and utilizing technology and information systems in both cooperative management and business operations. This requires proper guidance and assistance. The method used in this activity involved general material presentations and sharing sessions. The objective of this service activity is to enhance theoretical understanding of human resource management, especially in the current digital era, and to equip participants with the skills to improve performance and productivity in today's environment. The activity was held on February 28, 2025, and was attended by 10 cooperative administrators. Based on evaluations conducted during the implementation and sharing sessions with participants, there were noticeable improvements in participants’ knowledge and skills. For example, participants recognized the importance of the digital world today, thus emphasizing the need to utilize digital platforms and social media. Ciputat Mandiri Market Cooperative has become more active in sharing activity documentation through Instagram and managing its operations using a cloud-based information system. Keywords: cooperative; human resources; information system; digital era
Apakah Modal Minimum dan Media Sosial Berperan dalam Keputusan Investasi Generasi Z Kota Tangerang AR, Khorida; Suharti, Eni; Sulhendri, Sulhendri
Journal of Accounting and Finance Management Vol. 6 No. 3 (2025): Journal of Accounting and Finance Management (July - August 2025)
Publisher : DINASTI RESEARCH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/jafm.v6i3.2318

Abstract

Trend investasi di pasar modal oleh generasi Z mulai ramai, padahal diketahui bahwa generasi Z adalah generasi yang pada tahun ini paling tua berumur 28 tahun dan paling muda berumur 13 tahun, dimana dengan umur tersebut kemampuan ekonomi belum mapan. Namun dengan adanya minimal modal yang disetor dan massif nya media sosial menjadi dalam memberikan informasi di duga menjadi penyebab meningkatnya minat investasi pada generasi Z. Sasaran dari penelitian ini adalah untuk mengetahui apakah minimum modal dan media sosial mampu mempengaruhi Keputusan berinvestasi generasi Z di kota Tangerang.Penelitian menggunakan data primer berupa quesionare dengan sample sebanyak 97 responden yang didapatkan dari hasil pengambilan sample menggunakan rumus lameshow dan data diolah menggunakan Smart PLS 3. Hasil riset menyatakan bahwa modal minimum memiliki efek positif terhadap keputusan berinvestasi  dan Media sosial memiliki dampak yang signifikan positif terhadap Keputusan berinvestasi generasi Z di kota Tangerang. Dengan adanya modal yang minimum membantu generasi Z untuk dapat ikut serta didalam menempatkan dananya sesuai dengan kemampuan financial yang dimiliki didukung dengan peran media sosial dalam mengedukasi generasi Z tentang investasi pasar modal menyebabkan keinginan berinvestasi meningkat di kalangan generasi Z, dimana diketahui bahwa generasi Z adalah pengguna media sosial yang aktif.
Smartpls Moderasi Model : Determinant Kinerja Auditor Tanjung, Juita; Sulhendri, Sulhendri; Purwanto, Edi; Rinaldo, Rinaldo
GEMA EKONOMI Vol 12 No 4 (2023): GEMA EKONOMI
Publisher : Fakultas Ekonomi Universitas Gresik

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55129/https://doi.org/10.55129/.v12i4.2927

Abstract

This study aims to examine the effect of leadership style, professional ethics, and organizational commitment on auditor performance with professional ethics as a moderating variable. This research belongs to the type of quantitative research. The data collection method used was a field survey method with primary data. The technique used is by distributing questionnaires to 79 respondents of external auditors who work in Public Accounting Firms in the South Jakarta area. The sampling technique used is non-probability sampling. Testing the research data is processed using SmartPLS version 33. The results of this study indicate that leadership style has a positive and significant effect on auditor performance, professional ethics has a positive and insignificant effect on auditor performance, organizational commitment has a positive and significant effect on auditor performance, leadership style has no significant effect on auditor performance. significant effect on professional ethics, organizational commitment has a positive and significant effect on professional ethics, leadership style has an effect on professional ethics is not successfully moderated by auditor performance and organizational commitment to professional ethics is moderated by auditor performance
Pengaruh Ketidakpastian Lingkungan, Desentralisasi, Dan Karakteristik Informasi Sistem Akuntansi Manajemen Terhadap Kinerja Manajerial Di Mediasi Oleh Total Quality Management. (Studi Kasus pada PT Kimia Farma, Tbk) Afrizah, Isni; Priharta, Andry; Sulhendri, Sulhendri
Innovative: Journal Of Social Science Research Vol. 4 No. 5 (2024): Innovative: Journal Of Social Science Research
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/innovative.v4i5.13162

Abstract

Penelitian ini bertujuan untuk menguji dan manganalisis atas pengaruh Ketidakpastian Lingkungan, Desentralisasi, Informasi Sistem Akuntansi Manajemen terhadap Kinerja Manajerial, dengan Total Quality Management (TQM) sebagai variabel mediasi (studi kasus PT Kimia Farma, Tbk di DKI Jakarta). Metode penelitian ini adalah kuantitatif dengan menggunakan data primer yang diperoleh dari penyebaran kuisioner. Pengambilan sampel penelitian dengan menggunakan Purposive Sampling. Responden dalam penelitian ini berjumlah 100 orang responden. Data diperoleh kemudian diolah dengan menggunakan software SmartPLS versi 4.1.0.4 Hasil penelitian ini menunjukkan bahwa: 1). Ketidakpastian Lingkungan berpengaruh tidak signifikan terhadap Kinerja Manajerial, 2). Desentralisasi berpengaruh tidak signifikan terhadap Kinerja Manajerial, 3). Informasi Sistem Akuntansi Manajemen berpengaruh tidak signifikan terhadap Kinerja Manajerial, 4). Total Quality Management berpengaruh signifikan terhadap Kinerja Manajerial, 5.) Total Quality Management mampu memediasi pengaruh Ketidakpastian Lingkungan terhadap Kinerja Manajerial. 6). Total Quality Management mampu memediasi pengaruh Desentralisasi terhadap Kinerja Manajerial. 7). Total Quality Management mampu memediasi pengaruh Informasi Sistem Akuntansi Manajemen terhadap Kinerja Manajerial.
Pengaruh Struktur Modal, Pertumbuhan Penjualan, dan Dampak ESG (Environmental Social Governance) terhadap Profitabilitas dengan Kepemilikan Manajerial sebagai Variabel Moderasi Octaviani, Nur Suci; Sulhendri, Sulhendri
COMSERVA : Jurnal Penelitian dan Pengabdian Masyarakat Vol. 4 No. 9 (2025): COMSERVA: Jurnal Penelitian dan Pengabdian Masyarakat
Publisher : Publikasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59141/comserva.v4i9.2793

Abstract

Tujuan utama didirikan perusahaan untuk mendapatkan profit dan sebagai lembaga usaha yang bekerja untuk mendapatkan kepercayaan konsumen sehingga mampu beroperasi dan menghasilkan keuntungan secara terus-menerus dan kegiatan usaha tidak terhenti pada satu waktu tertentu saja. Perusahaan pertambangan merupakan salah satu sektor yang berperan penting dalam pembangunan dan perekonomian negara. Tujuan penelitian untuk mengetahui pengaruh struktur modal, pertumbuhan penjualan, dampak ESG (Environmental Social Governance) dan kepemilikan manajerial (variabel moderasi) terhadap profitabilitas pada perusahaan pertambangan di Indonesia tahun 2018-2023. Penelitian ini bersifat kuantitatif, dengan sumber data sekunder (dari laporan tahunan perusahaan pertambangan di Indonesia tahun 2018-2023). Metode pengambilan sampel menggunakan purposive sampling, diperoleh sampel sebanyak 10 perusahaan pertambangan selama enam tahun, sehingga terdapat 60 laporan tahunan perusahaan pertambangan. Metode analisis data menggunakan uji deskripsi data statistik, uji regresi data panel, uji pemilihan model, uji hipotesis, dan uji MRA (Moderated Regression Analysis) menggunakan Eviews versi 12. Hasil penelitian menunjukkan struktur modal berpengaruh positif tidak signifikan, pertumbuhan penjualan berpengaruh positif signifikan, dampak ESG (Environmental Social Governance) berpengaruh negatif signifikan terhadap terhadap profitabilitas, serta kepemilikan manajerial tidak dapat memoderasi pengaruh struktur modal, pertumbuhan penjualan, dan dampak ESG (Environmental Social Governance) terhadap profitabilitas. Saran untuk penelitian selanjutnya yaitu memperluas populasi penelitian selain dari perusahaan pertambangan dengan menambahkan variabel lain terkait yang dapat berpengaruh terhadap profitabilitas dan bagi perusahaan pertambangan hendaknya dapat memaksimalkan pengelolaan perusahaan secara efektif guna meningkatkan profitabilitas dengan lebih memperhatikan faktor yang dapat memberi pengaruh terhadap profitabilitas
Can budget participation and budgetary slack increasing managerial performance? Prabawanto, Ahmad; Rustiana , Siti Hamidah; Sulhendri, Sulhendri
Tekmapro Vol. 19 No. 2 (2024): TEKMAPRO
Publisher : Program Studi Teknik Industri Universitas Pembangunan Nasional Veteran Jawa Timur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33005/tekmapro.v19i2.411

Abstract

This research aims to determine the effect of budgetary slack on managerial performance. The method used is quantitative with a type of causality research. The sample determination method uses purposive sampling. The analysis technique used in this research is PLS (Partial Least Squares). The total sample in this study was 134 respondents who were employees of PT Bukit Makmur Mandiri Utama. The results of this research are that budgetary slack has a significant negative influence on managerial performance, budget participation has a significant positive influence on managerial performance.
The Influence of Management Control and Leadership Style on Good Corporate Governance with Organizational Commitment as a Mediating Variable (Empirical Study at PT Paraduta Servis Indonesia) Usrial, Nur Muhammad Majid; Sulhendri, Sulhendri
Dinasti International Journal of Economics, Finance & Accounting Vol. 6 No. 5 (2025): Dinasti International Journal of Economics, Finance & Accounting (November - De
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v6i5.5277

Abstract

This study aims to determine the effect of management control and leadership style on good corporate governance, with organizational commitment as a mediating variable. Data collection methods used Google Forms, and the study population consisted of 220 employees of PT Paraduta Servis Indonesia. Data analysis used Structural Equation Modeling. (SEM), validity test, reliability test, and hypothesis test. In this study, the validity test of all scales is declared valid, this is because the factor loading value (in the Original sample column) is more than 0.5 and the probability value (P values) is below 0.05. The variable reliability test is also declared reliable because the value of each variable is above the minimum value of 0.70. The hypothesis test of this study shows that management control has a significant effect on Good Corporate Governance (GCG), leadership style has a significant effect on Good Corporate Governance (GCG), organizational commitment has a significant effect on Good Corporate Governance (GCG), this can be seen from the P values less than 0.05, so the hypothesis is accepted. Management control through organizational commitment has a significant effect on Good Corporate Governance (GCG), leadership style through organizational commitment has a significant effect on Good Corporate Governance (GCG). This can be seen from the P Value is less than 0.05, so the hypothesis is accepted.
Co-Authors Abidah, Hilda Afrizah, Isni Ar, Khorida Ayubi, Salahuddin Al Edi Purwanto Kinasih, Dini Hadiati Putri Luqman Hakim Nuraeni Nuraeni Nurdin, M. Arief Firman Nurullah, Kenang Octaviani, Nur Suci Prabawanto, Ahmad Priharta, Andry Rinaldo, Rinaldo Rustiana , Siti Hamidah Suharti, Eni Tanjung, Juita Tarmizi, M. Irfan Usrial, Nur Muhammad Majid