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All Journal Ikonomika : Jurnal Ekonomi dan Bisnis Islam International Journal of Artificial Intelligence Research QALAMUNA: Jurnal Pendidikan, Sosial, dan Agama Jurnal Penelitian Pendidikan IPA (JPPIPA) J-MAS (Jurnal Manajemen dan Sains) SEIKO : Journal of Management & Business Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Journal of Humanities and Social Studies MBIA Jurnal Ilmu Manajemen Jurnal Ilmiah Edunomika (JIE) Ilomata International Journal of Management JIBM Ilomata International Journal of Management Quantitative Economics and Management Studies International Journal of Finance Research International Journal of Community Service & Engagement International Journal of Marketing and Human Resource Research Forum Bisnis dan Kewirausahaan Journal La Sociale Jurnal Ekonomi Jurnal Ekonomi dan Bisnis Digital (MINISTAL) Jurnal Multidisiplin Madani (MUDIMA) East Asian Journal of Multidisciplinary Research (EAJMR) Indonesian Journal of Business Analytics (IJBA) Formosa Journal of Multidisciplinary Research (FJMR) Jurnal Ekonomika Dan Bisnis Jurnal Pengabdian Mandiri Asian Journal of Management Analytics Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Benefit : Journal of Bussiness, Economics, and Finance Journal of Islamic Economics and Finance Velocity: Journal of Sharia Finance and Banking INTERNATIONAL JOURNAL OF ECONOMICS AND MANAGEMENT REVIEW Sinergi International Journal of Management and Business Sinergi International Journal of Communication Sciences Sinergi International Journal of Education Journal of Social Work and Science Education International Journal of Islamic Business and Economics (IJIBEC) Communica : Journal of Communication Data : Journal of Information Systems and Management Summa : Journal of Accounting and Tax Novatio : Journal of Management Technology and Innovation
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Analisis Sistem Informasi Akuntansi Penggajian Dan Pengupahan Dalam Upaya Pengendalian Internal Pada PT. Srijasa Brika Perkasa Palembang Astuti, Dewi; Helmi, Sulaiman; Sartika, Dewi; Gustini, Emilia
Jurnal Ekonomika Dan Bisnis (JEBS) Vol. 4 No. 5 (2024): September - Oktober
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47233/jebs.v4i5.2151

Abstract

This research aims to determine the internal control of PT. Srijasa Brika Perkasa as well as payroll and business wage accounting data systems. Descriptive analysis was used in this research. Three approaches were used to obtain data: documentation, observation, and interviews. The analysis findings show that, although there are several weaknesses, internal control has generally been implemented well. One of them is the finance department which still handles many tasks, such as paying salaries and wages to employees, making payroll, and recording attendance. Apart from that, employee attendance list data is still modified manually, so that the list only contains attendance times. In addition, the lack of supervision of staff attendance records shows the company's vulnerability as a result of inadequate internal control systems in payments.
The Effect of Internal Marketing of Islamic Banks in Palembang City on The Quality of Customer Service With Job Satisfaction as a Mediator Setyadi, Bakti; Helmi, Sulaiman; Mohamad, Syed Ismail Syed
IKONOMIKA Vol 7, No 1 (2022)
Publisher : Universitas Islam Negeri Raden Intan Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24042/febi.v7i1.13703

Abstract

This study aims to see how the role of job satisfaction as a mediator on the influence of internal marketing on the quality of customer service at Islamic Banks in Palembang City. This study uses a quantitative approach to conduct a descriptive survey. A cross-sectional survey is used in this study. The research sample consisted of 135 respondents, 45 staff, and 90 customers from 9 Islamic Banks in Palembang City surveyed using a structured questionnaire. Data were analyzed using Partial Least Square Structural Equation Modeling (SEM-PLS). The study's findings indicate that internal marketing significantly impacts the quality of services provided to Islamic bank customers.Furthermore, job satisfaction appears to be an essential mediating role in improving the quality of service provided to customers of Islamic Bank. The study's uniqueness is that the developed model met the criteria for the suitability of various approaches, implying that using internal marketing to train employees can improve customer service quality. Islamic banks will be more widely accepted in the community if they use internal marketing strategies and job satisfaction as a mediator in improving service quality. 
Effectiveness and Efficiency of the State Revenue and Expenditure Budget Policy in South Sumatra: Islamic Perspective Study Setyadi, Bakti; Helmi, Sulaiman; Mohamad, Syed Ismail Syed
IKONOMIKA Vol 8, No 1 (2023)
Publisher : Universitas Islam Negeri Raden Intan Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24042/febi.v8i1.16465

Abstract

Effective and efficient management of state finances has an essential role in Islam. This exploratory, descriptive study aims to analyze the effectiveness and efficiency of state revenue and expenditure budget policies in South Sumatra from an Islamic perspective. This research was conducted at the South Sumatra Provincial Government, especially at the South Sumatra Provincial Archives Service. Data were obtained from interviews, observations, and secondary sources, such as regional financial reports and South Sumatra audit reports, published publicly. Analysis of data on the ratio of effectiveness and efficiency is calculated by comparing the realization of APBD revenues with revenue targets. The results of the study show that the implementation of state revenue and expenditure budget policies in South Sumatra has been effective and efficient. In addition, the realization of the budget is also the same between the expected targets and the results obtained in the implementation of the state revenue and expenditure budget policy in South Sumatra. The principles of Islamic economics in the context of state financial management are based on fairness, justice and social welfare, and emphasize the importance of ethical behavior and transparency in economic transactions. It is very important to ensure that the government's revenue and expenditure policies are in line with the general objective of increasing social welfare and ensuring economic equity. The findings of this study indicate that the Provincial Government of South Sumatra has effectively implemented revenue and expenditure policies that are in line with sharia economic principles.
Customer Loyalty in Indonesian Sharia Commercial Banks: Study of Customer Satisfaction and Service Quality as Moderating Variables Bakti Setyadi, Bakti Setyadi; Sulaiman Helmi; Syed Ismail bin Syed Mohammad
International Journal of Islamic Business and Economics (IJIBEC) Vol 7 No 1 (2023): Volume 7 Nomor 1 Tahun 2023
Publisher : Universitas Islam Negeri K.H. Abdurrahman Wahid Pekalongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28918/ijibec.v7i1.6924

Abstract

Providing quality services is one strategy to achieve business success in the service sector, especially in terms of customer satisfaction and loyalty. This study aims to understand the empirical model and analyze the impact of service quality on customer loyalty, mediated by customer satisfaction. To achieve this, an explanatory research design was used, and a sample of 150 customers from the Palembang branch of Islamic Banks was selected using a simple random sampling technique. A questionnaire was used as the research instrument, and its validity and reliability were tested using CFA analysis. A complex causality model was then used, which was tested through the PLS-SEM technique. The results revealed that service quality has a significant direct effect on customer loyalty, with a substantial immediate impact on customer satisfaction. Additionally, customer satisfaction partially mediates the impact of service quality on customer loyalty. These findings have significant implications for businesses in the service sector, indicating that providing quality services is a critical strategy for achieving success, particularly in terms of customer satisfaction and loyalty. Based on these results, it is suggested that businesses focus on improving the quality of their services by regularly monitoring and assessing the quality of services offered to customers and investing in employee training to enhance the quality of their services.
The Role of Incentives in Increasing Scientific Publications and Their Impact on Lecturer Career Development at Bina Darma University Wati, Bungsu Widias; Helmi, Sulaiman
Sinergi International Journal of Education Vol. 3 No. 3 (2025): August 2025
Publisher : Yayasan Sinergi Kawula Muda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61194/education.v3i3.468

Abstract

Improving the academic productivity of lecturers is one of the main focuses of universities in addressing the challenges of globalization in education. Scientific publications play a strategic role in supporting lecturer career development while enhancing the institution's reputation. This study aims to analyze the effect of incentives on increasing scientific publications and their impact on the career development of lecturers at Bina Darma University. A quantitative approach was used with a survey involving 61 faculty members. Data were analyzed using SmartPLS 4. The results show that incentives do not significantly influence scientific publications or career development, while scientific publications positively affect career development. These findings suggest the need for administrative reform and enhanced research facilities to improve the effectiveness of incentive policies.
Pengaruh Brand Image, Kualitas Produk Dan Harga Terhadap Keputusan Pembelian Cat Propan Cabang Palembang Sulaiman, Sulaiman; Helmi, Sulaiman
Benefit: Journal of Bussiness, Economics, and Finance Vol. 3 No. 2 (2025): BENEFIT: Journal Of Business, Economics, and Finance
Publisher : Lembaga Penelitian Dan Publikasi Ilmiah (lppi) Yayasan Almahmudi Bin Dahlan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70437/benefit.v3i2.1411

Abstract

This study focuses on the analysis of the influence of brand image, product quality, and price on the purchase decision of Propan paint in the Palembang Branch. The basis of this study is the high competition in the paint industry, where the Company must be able to create a solid brand image, product quality, and provide competitive prices to attract consumers. The method applied in this study is a quantitative method using a survey. Data collection was carried out by distributing questionnaires to 100 respondents who were consumers of Propan paint in the Palembang area. To analyze the data, multiple linear regression techniques were used to understand the influence of each independent variable on the dependent variable. The results of the study showed that brand image, product quality, and price had a positive and significant effect on the purchase decision of Propan paint, both partially and simultaneously. Among the three factors, product quality has the greatest impact on purchasing decisions. This finding suggests that companies need to continue to improve product quality and strengthen brand image and pricing strategies in order to maintain and increase consumer purchasing interest.
The Effect of Capital Intensity, Profitability, and Leverage on Tax Avoidance in Transportation and Logistics Companies Listed on the Indonesian Stock Exchange khoirunnisa, khoirunnisa; Helmi, Sulaiman; Sartika, Dewi; Gustini, Emilia
International Journal of Finance Research Vol. 6 No. 3 (2025): International Journal of Finance Research
Publisher : Training & Research Institute - Jeramba Ilmu Sukses (TRI-JIS)

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The purpose of this study is to determine the effect of capital intensity, profitability, and leverage on tax avoidance in transportation and logistics companies listed on the Indonesia Stock Exchange. Tax avoidance is a deliberate approach taken by individuals, organizations, or legal entities to reduce their tax liabilities legally. This study uses secondary financial statement data accessible through the Indonesia Stock Exchange website at www.idx.co.id. The population in this study consists of 84 transportation and logistics companies, and the sample used comprises 28 companies. The sampling method used is purposive sampling, with data analysis techniques employing multiple linear regression through the SmartPLS version 4 program. The results of this study indicate that capital intensity influences tax avoidance. Meanwhile, profitability and leverage do not influence tax avoidance
Pengaruh Word of Mouth terhadap Keputusan Pembelian Produk Fashion Online Generasi Z dengan Lifestyle sebagai Variabel Mediasi Indriana, Dian Yulvia; Helmi, Sulaiman
Benefit: Journal of Bussiness, Economics, and Finance Vol. 3 No. 2 (2025): BENEFIT: Journal Of Business, Economics, and Finance
Publisher : Lembaga Penelitian Dan Publikasi Ilmiah (lppi) Yayasan Almahmudi Bin Dahlan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70437/benefit.v3i2.1445

Abstract

This study aims to analyze the influence of Word of Mouth on the Purchase Decision of online fashion products, with Lifestyle as a mediating variable, among Generation Z students at Universitas Bina Darma. The research employed a quantitative method by distributing questionnaires and analyzing the data using Partial Least Square–Structural Equation Modeling (PLS-SEM) with SmartPLS. The findings reveal that recommendations from others play an important role, as they are considered more trustworthy than advertisements, while lifestyles that follow trends and intensive activities on social media encourage consumptive behavior in online fashion shopping. Both variables were proven to make a significant contribution to purchase decisions, although other factors outside this study also influence consumer behavior. The implications highlight the need for online fashion businesses to develop marketing strategies based on consumer recommendations and to adapt their products to the digital lifestyle of young consumers. Abstrak Penelitian ini bertujuan untuk menganalisis pengaruh Word of Mouth terhadap Keputusan Pembelian produk fashion online dengan Lifestyle sebagai variabel mediasi, pada mahasiswa Generasi Z di Universitas Bina Darma. Metode yang digunakan adalah kuantitatif dengan penyebaran kuesioner dan analisis melalui model persamaan struktural berbasis Partial Least Square menggunakan SmartPLS. Hasil penelitian menunjukkan bahwa rekomendasi dari orang lain berperan penting karena dianggap lebih dapat dipercaya dibandingkan iklan, sedangkan gaya hidup yang mengikuti tren serta aktivitas intens di media sosial mendorong perilaku konsumtif dalam berbelanja fashion online. Kedua variabel tersebut terbukti berkontribusi besar dalam memengaruhi keputusan pembelian, meskipun masih ada faktor lain di luar penelitian yang juga berpengaruh. Implikasi penelitian ini menekankan perlunya pelaku usaha fashion daring mengembangkan strategi pemasaran berbasis rekomendasi dan menyesuaikan produk dengan gaya hidup digital konsumen muda. Kata Kunci: Word of Mouth, Keputusan Pembelian, Gaya Hidup.
Pengaruh Gaya Kepemimpinan Transformasional Terhadap Kinerja Pegawai Melalui Disiplin Kerja Sebagai Variabel Mediasi Pada Sekretariat Daerah Kabupaten Musi Banyuasin Aprilianti, Monica Niken; Helmi, Sulaiman
Benefit: Journal of Bussiness, Economics, and Finance Vol. 3 No. 2 (2025): BENEFIT: Journal Of Business, Economics, and Finance
Publisher : Lembaga Penelitian Dan Publikasi Ilmiah (lppi) Yayasan Almahmudi Bin Dahlan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70437/benefit.v3i2.1456

Abstract

This study aims to analyze the effect of transformational leadership style on employee performance with work discipline as a mediating variable at the Regional Secretariat of Musi Banyuasin Regency. Human resources are strategic assets in determining the success of the agency, so it is important to ensure that leadership and work discipline run optimally. This research uses a quantitative approach with the Structural Equation Modeling-Partial Least Square (SEM-PLS) method through SmartPLS 4.1. The study population was Civil Servants (PNS) with a sample of 123 respondents determined using the Slovin formula. The results showed that transformational leadership style has a significant effect on work discipline (path coefficient 0.875; p-value 0.000), and work discipline has a significant effect on employee performance (path coefficient 0.580; p-value 0.000). Leadership style also has a direct effect on employee performance (path coefficient 0.233; p-value 0.008), and work discipline mediates the relationship (indirect path coefficient 0.507; p-value 0.000). These findings confirm the important role of transformational leadership and work discipline in improving employee performance. Abstrak Penelitian ini bertujuan untuk menganalisis pengaruh gaya kepemimpinan transformasional terhadap kinerja pegawai dengan disiplin kerja sebagai variabel mediasi pada Sekretariat Daerah Kabupaten Musi Banyuasin. Penelitian ini menggunakan pendekatan kuantitatif dengan metode Structural Equation Modeling-Partial Least Square (SEM-PLS) menggunakan SmartPLS 4.1. Populasi penelitian adalah Pegawai Negeri Sipil dengan sampel sebanyak 123 responden yang ditentukan menggunakan rumus Slovin. Hasil penelitian menunjukkan bahwa gaya kepemimpinan transformasional berpengaruh signifikan terhadap disiplin kerja (koefisien jalur 0,875; p-value 0,000), dan disiplin kerja berpengaruh signifikan terhadap kinerja pegawai (koefisien jalur 0,580; p-value 0,000). Gaya kepemimpinan juga berpengaruh langsung terhadap kinerja pegawai (koefisien jalur 0,233; p-value 0,008), dan disiplin kerja memediasi hubungan tersebut (koefisien jalur tidak langsung 0,507; p-value 0,000). Temuan ini menegaskan pentingnya peran kepemimpinan transformasional dan disiplin kerja dalam meningkatkan kinerja pegawai. Kata kunci: Gaya Kepemimpinan Transformasional, Kinerja Pegawai, Disiplin Kerja
Pengaruh Kualitas Produk Terhadap Loyalitas Pelanggan Dimediasi Kualitas Layanan Di PT Sinergi Gula Pabrik Gula Cinta Manis ., Ikbal; Helmi, Sulaiman
Jurnal Ekonomika Dan Bisnis (JEBS) Vol. 5 No. 5 (2025): September-Oktober
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47233/jebs.v5i5.3473

Abstract

This study aims to analyze the effect of product quality on customer loyalty mediated by service quality at PT Sinergi Gula Nusantara Pabrik Gula Cinta Manis, a producer of Nusa Kita branded sugar. Based on observations, there were customer complaints regarding product quality, such as coarse and moist sugar texture compared to competing brands, as well as complaints about service quality, particularly the company’s slow response when problems occurred.This research employed a quantitative approach with data analysis techniques using Structural Equation Modeling Partial Least Square (SEM-PLS). The research sample consisted of 30 respondents who were customers of the company. The results showed that product quality had a significant effect on customer loyalty with a significance value of 0.000 (≤ 0.05). In addition, product quality also had a significant effect on service quality. However, service quality had no significant effect on customer loyalty (P-Value = 0.259 > 0.05) and was unable to mediate the effect of product quality on customer loyalty (P-Value = 0.262 > 0.05). Therefore, it can be concluded that product quality is the main factor influencing customer loyalty, both directly and not through service quality.
Co-Authors , Aliman Syahri ., Ikbal ., Trisninawati Achmad Kurniawan Ade Kemala Jaya, Ade Kemala ADELIA Adrian Afriansyah, A. Aldila, Tino Yose Ali, Nazlena Mohamad Andri Pranata Anggela, Nova Aninnas, Afina Annisa, Dian Apandi Apandi, Apandi Apriansyah, Ade Aprilianti, Monica Niken Aquina, Salsa Melania Aquina Aryasari, Devita Azizah, Isna Khorul Bakti Setyadi Bakti Setyadi Bakti Setyadi Bakti Setyadi, Bakti Setyadi Bimantoro, Muhammad Agung Corly, Fery Cristian, Andi Dany Supraja Darwin Dewi Astuti Dewi Sartika DEWI SARTIKA Dewi Sartika Dicky Zulkarnain Elpanso, Efan Fajari Illahiah, Dian Fallash, Andry Fitri, Septa Yunanda Fitriani, Rosha Fitriasuri Fitriasuri, Fitriasuri Gujarto, Muji Gustini, Emilia H. Mukran Roni, H. Mukran Hasana, Nadya Hasmawaty AR Hasmawaty, Hasmawaty Herdiansyah , M. Izman Herdiansyah, M. Izman Heriyanto Ilham Sidik Ilyas, Gunawan Bata Indriana, Dian Yulvia Irwan Septayuda Isnawijayani Jabir, Bastian Julita Julita Kurniasih, Ulfa Lena Mariska Leona, Tria Suciati Leriva, Ratu Tenny Lestari , Intan Fuji Lestari, Feby Yulia Lubis, Sri Wulandari Marina Fadilah Marina Marina Mariska, Lena Marmianti, Ayu Martha Wulandari Mellita , Dina Mellita, Dina Miftahul Huda Mohamad, Syed Ismail Syed Muji Gunarto Najmudin, Mohamad Napitupulu, Imelda Solagracia Paningrum , Destina Pranata, Andri Pranata, Riza Ramadhina, Shafira Fitri Rapita, Rapita Rianawati, Dian Riduan, M Riono, Riono Robetam Simanjuntak Rony, Zahara Tussoleha Rosa, Alkirma Rudi Yanto, Rudi Sabeli Aliya Samosir, Lidia Karunia May Saputra, Agus Adi Sartika , Dewi Sembiring, Rinawati Sendri, Sendri Septiani, Putri Shalsyabila, Minda Sharif, M. Amiruddin Sherwin, Nadya Sherwin Sholahuddin Simanjuntak, Robetama Situmorang, Maria Ernita Sulaiman Sulaiman Sunda Ariana, Sunda Suryani, Anggi Syah, Lin Yan Syahfitri, Bella Syed Ismail bin Syed Mohamad Syed Ismail bin Syed Mohammad Syed Ismail bin Syed Mohammad Syeis, Muhammad Tamamudin Thalia, RA Dinda Trievanni Chantika Trievanni, Trievanni Trisnawati Trisninawati Trisninawati, Trisninawati Wanggara, Iyangga Wati, Bungsu Widias Wedadjati , Ratna Sesotya Wedadjati, Ratna Sesotya Wiwin Agustian Wulandari , Citra Mayu Wulandari, Martha YAYAN SOFYAN Yuhendra Yuhendra Yusana, Yeva Zaid Amin, Zaid Zainal Abidin Zinaida, Rahma Santhi Zuhri, Aswan