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All Journal Jurnal Pendidikan Ekonomi (JUPE) Jurnal Akuntansi Profesi Equilibrium: Jurnal Ilmiah Ekonomi, Manajemen dan Akuntansi Owner : Riset dan Jurnal Akuntansi Journal of Economic, Management, Accounting and Technology (JEMATech) Gorontalo Accounting Journal Akurasi : Jurnal Studi Akuntansi dan Keuangan MES: Journal of Mathematics Education and Science Global Financial Accounting Journal EKONOMI, KEUANGAN, INVESTASI DAN SYARIAH (EKUITAS) Community Development Journal: Jurnal Pengabdian Masyarakat Marine Kreatif Journal of Management - Small and Medium Enterprises (SME's) Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) Jurnal Pengabdian kepada Masyarakat Jurnal Akuntansi dan Keuangan (JAK) An Idea Health Journal Dirgamaya: Jurnal Manajemen dan Sistem Informasi Jurnal Minfo Polgan (JMP) Journal Of Human And Education (JAHE) Jurnal Cakrawala Ilmiah Journal of Innovation Research and Knowledge MINERAL E-Jurnal Manajemen Trisakti School of Management (TSM) Economics and Business Journal Jurnal Keuangan dan Bisnis Nexus Synergy: A Business Perspective JOEEL (Journal of English Education and Literature) Pallangga: Journal of Agriculture Science and Research Jurnal Ilmiah Mahasiswa & Penelitian Keperawatan
Serly, Serly
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Family Firms That Care: CSR’s Hidden Path to Performance Tang, Sukiantono; Septiany, Sheila; Harsono, Budi; Serly, Serly; Khoh, Azan
Owner : Riset dan Jurnal Akuntansi Vol. 9 No. 4 (2025): Artikel Riset Oktober 2025
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v9i4.2786

Abstract

This study examines the effectiveness of Corporate Social Responsibility (CSR) in improving employee commitment and organizational performance, focusing on its role as a psychological strategy. Many companies are reluctant to implement CSR because they believe it has no direct effect on performance, especially since factors such as organizational identification and commitment are difficult to measure. The research uses a quantitative approach with primary data collected through an online survey of employees from family firms in Batam. The population consists of all employees of family firms in the area, with purposive sampling producing 211 respondents. Data analysis employed the Partial Least Squares (PLS) method using SmartPLS software. The results show that CSR toward employees and CSR toward the environment significantly improve organizational performance through partial mediation by organizational commitment and organizational identification. CSR toward employees has the strongest mediation effect through organizational commitment, while CSR toward the environment shows partial mediation through organizational identification. CSR toward the community has weak or no mediation effects. The findings indicate that CSR programs focusing on employees and the environment are more effective in enhancing performance by strengthening employee identification and commitment. For management, this suggests designing CSR initiatives that involve employees directly. The results also offer guidance for educational institutions and policymakers in creating more contextual human resource and CSR programs. This research contributes to understanding the psychological mechanisms linking CSR and performance through sequential mediation of organizational identification and commitment, an area that remains underexplored in family firms in emerging economies. This study extends CSR research by introducing sequential mediation of organizational identification and commitment in family firms in emerging economies, a mechanism rarely examined in prior studies
DETERMINAN KUALITAS AUDIT PERUSAHAAN NONKEUANGAN Serly, Serly; Delnecca, Delnecca
Akurasi : Jurnal Studi Akuntansi dan Keuangan Vol 5 No 2 (2022): Akurasi: Jurnal Studi Akuntansi dan Keuangan, Desember 2022
Publisher : Faculty of Economics and Business University of Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/akurasi.v5i2.273

Abstract

Penelitian ini bertujuan menguji pengaruh gender auditor, biaya audit, komite audit, audit firm, ukuran perusahaan klien dan profitabilitas terhadap kualitas audit pada perusahaan nonkeuangan terdaftar di Bursa Efek Indonesia tahun 2017-2021. Pengujian menggunakan data sekunder dilakukan pada 342 perusahaan sampel dengan 1594 observasi sesuai kriteria sampel terpilih. Hasil penelitian ini membuktikan bahwa auditor gender wanita, audit firm BIG4 dan perusahaan dengan profitabilitas yang tinggi mampu memberikan sistem kerja audit yang lebih baik dan berkualitas. Sebaliknya, biaya audit dan ukuran perusahaan klien berpengaruh signifikan negatif terhadap kualitas audit. Hal ini bisa terjadi karena seberapa besar biaya yang dikeluarkan auditee dan perusahaan berukuran besar tidak menjamin kualitas audit pelaporan keuangan. Begitu juga variabel komite audit tidak berpengaruh signifikan terhadap kualitas audit, yang mengimplikasikan bahwa pengangkatan anggota komite audit lebih kepada upaya untuk memenuhi ketentuan regulasi.
Gambaran Pengetahuan Siswa Tentang Bahaya Merokok Di Sma Negeri 12 Makassar serly, serly; Muzakkir, Muzakkir; Asdar, Faisal
Jurnal Ilmiah Mahasiswa & Penelitian Keperawatan Vol 3 No 1 (2023): Jurnal Ilmiah Mahasiswa & Penelitian Keperawatan (JIMPK)
Publisher : STIKES Nani Hasanuddin

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35892/jimpk.v3i1.1288

Abstract

Merokok adalah salah satu perilaku yang paling berbahaya. Paparan bahan kimia seperti nikotin dan tar yang terkandung dalam rokok merupakan akar dari berbagai penyakit seperti tekanan darah tinggi dan disfungsi jantung yang disebabkan oleh paparan tersebut. Pada kondisi merokok, pembuluh darah di beberapa bagian tubuh menyempit. Dalam situasi ini, lebih banyak tekanan diperlukan untuk menjaga darah mengalir ke organ tubuh dalam jumlah yang tepat. Jantung harus memompa darah lebih keras, yang meningkatkan tekanan di pembuluh darah. Selain itu, juga menyebabkan indera penciuman dan perasa pelaku memburuk Penelitian ini bertujuan untuk mengetahui Gambaran pengetahuan siswa tentang bahaya merokok di SMA Negeri 12 Makassar. Metode penelitian ini menggunakan desain penelitian Deskriptif dengan pendekatan cross sectional. Pengambilan sampel yaitu total sampling . Dengan jumlah sampel 36 orang Siswa/i. Pengumpulan data menggunakan kuesioner dan Analisa dengan menggunakan Analisa univariat. Hasil penelitian ini yang dilakukan SMA Negeri 12 Makassar dapat di tarik kesimpulan bahwa frekuensi responden terdapat pengetahuan baik sebanyak 8 responden, pengetahuan cukup sebanyak 18, responden dan pengetahuan Kurang berjumlah 10 responden dari hasil tersebut terlihat bahwa mayoritas pengetahuan siswa tentang rokok berada pada tingkat cukup.
SOSIALISASI SLOW DEEP BREATHING TERHADAP PENURUNAN KELELAHAN PADA PASIEN GAGAL GINJAL KRONIK DI RUANG RENGAS DENGKLOK RSUD KARAWANG Serly, Serly; Yumi, Yumi; Deudeu Durrotunafisah
J-ABDI: Jurnal Pengabdian kepada Masyarakat Vol. 4 No. 1: Juni 2024
Publisher : Bajang Institute

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Abstract

Patients with chronic kidney disease (CKD) often experience fatigue due to decreased kidney function, which leads to toxin accumulation, anemia, electrolyte disturbances, and sleep disturbances. Excessive fatigue can reduce quality of life and hinder patients' daily activities. One non-pharmacological therapy that can be used to reduce fatigue is Slow Deep Breathing (SDB) exercises, a slow and deep breathing technique that helps increase tissue oxygenation, reduce muscle tension, and stabilize the autonomic nervous system. This study aims to determine the effect of Slow Deep Breathing on reducing fatigue in patients with chronic kidney disease in the Rengasdengklok Ward of Karawang Regional Hospital. This study used a pre-experimental design with a One Group Pretest-Posttest Design approach. The sample consisted of 16 patients with chronic kidney disease undergoing hemodialysis, selected using a purposive sampling technique. The Slow Deep Breathing intervention was carried out for 10–15 minutes per session, twice daily for three consecutive days. Fatigue levels were measured using the Piper Fatigue Scale (PFS) questionnaire before and after the intervention. Data analysis used the Wilcoxon Signed Rank Test with a significance level of 0.05. The average fatigue score before Slow Deep Breathing was 7.25 (severe), and after the intervention, it decreased to 4.18 (moderate). The Wilcoxon test showed a p-value of 0.001 (p < 0.05), indicating a significant effect of Slow Deep Breathing on reducing fatigue in patients with chronic kidney disease. Slow Deep Breathing therapy was effective in reducing fatigue levels in patients with chronic kidney disease in the Rengasdengklok Ward, Karawang Regional Hospital. This exercise can be used as a simple, safe, and beneficial independent nursing intervention to improve patient comfort and quality of life.
SOSIALISASI TERAPI MENIUP BALING-BALING TERHADAP SKALA NYERI SAAT DILAKUKAN TINDAKAN INVASIF (INJEKSI) PADA ANAK USIA PRASEKOLAH (3-6 TAHUN) DIRUANG KEMUNING RSUD BAYU ASIH PURWAKARTA Wirdan Fauzi Rahman; Serly, Serly; Tabitha Amelia
J-ABDI: Jurnal Pengabdian kepada Masyarakat Vol. 5 No. 6 (2025): Nopember 2025
Publisher : Bajang Institute

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Abstract

Pain is an unpleasant experience that often causes fear and anxiety in children, especially during invasive procedures such as injections. One non-pharmacological intervention to reduce pain is the pinwheel blowing therapy, which serves as a distraction by shifting the child’s focus to a pleasant activity. Objective: To determine the effect of pinwheel blowing therapy on pain scale during injection procedures among preschool-aged children (3–6 years old) in Kemuning Ward, Bayu Asih Hospital, Purwakarta. This study used a quasi-experimental design with a one-group pretest–posttest design.. Pain level was measured using the Wong-Baker Faces Pain Rating Scale. Data were analyzed using the Wilcoxon Signed Rank Test. Results: The mean pain score before the intervention was 5.9, which decreased to 2.3 after the pinwheel blowing therapy. Conclusion: Pinwheel blowing therapy was effective in reducing pain intensity during injection procedures among preschool-aged children. This therapy can be applied as a simple, safe, and enjoyable non-pharmacological nursing intervention to minimize procedural pain in children
SOSIALISASI TERAPI RELAKSASI BENSON DALAM MENURUNKAN INTENSITAS NYERI PADA PASIEN POST APENDIKTOMI DI RUANG TELUK JAMBE RSUD KARAWANG Dina Hartini; Serly, Serly; Gustiara Irawan
J-ABDI: Jurnal Pengabdian kepada Masyarakat Vol. 4 No. 1: Juni 2024
Publisher : Bajang Institute

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Abstract

Nyeri merupakan masalah utama yang sering dialami pasien pasca apendektomi. Manajemen nyeri yang tidak memadai dapat mengurangi kenyamanan dan memperlambat proses penyembuhan. Salah satu metode nonfarmakologis yang efektif adalah terapi relaksasi Benson, sebuah teknik yang menggabungkan relaksasi fisik dengan unsur spiritual untuk mencapai ketenangan dan mengurangi persepsi nyeri. Kegiatan pengabdian masyarakat ini bertujuan untuk memberikan penyuluhan dan edukasi kepada pasien dan staf perawat mengenai penerapan terapi relaksasi Benson untuk mengurangi intensitas nyeri pada pasien pasca apendektomi di Bangsal Teluk Jambe RSUD Karawang. Metode pelaksanaan meliputi ceramah, demonstrasi, dan pendampingan langsung kepada pasien. Hasil kegiatan menunjukkan peningkatan pengetahuan peserta tentang teknik relaksasi Benson dan penurunan skala nyeri pasien dari rata-rata NRS 5,4 (nyeri sedang) menjadi NRS 2,6 (nyeri ringan) setelah terapi. Kesimpulannya, program penyuluhan terapi relaksasi Benson memberikan manfaat nyata dalam meningkatkan pengetahuan dan keterampilan perawat serta membantu pasien mengelola nyeri pasca operasi secara mandiri dan aman.
SOSIALISASI TERAPI RELAKSASI BENSON TERHADAP PENURUNAN TEKANAN DARAH PADA PASIEN HIPERTENSI Serly, Serly; Yumi Dian; Mohammad Candra
J-ABDI: Jurnal Pengabdian kepada Masyarakat Vol. 5 No. 6 (2025): Nopember 2025
Publisher : Bajang Institute

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Abstract

The high prevalence of hypertension in Indonesia, including at Bayu Asih Purwakarta Regional Hospital, demands effective treatment to prevent cardiovascular complications. Hypertension management does not only rely on pharmacological therapy, but also requires non-pharmacological interventions such as Benson relaxation therapy, which combines deep breathing techniques and repetition of words with spiritual meaning. This community service activity aims to improve the knowledge and skills of nurses at Karawang Regency Hospital in implementing Benson relaxation therapy. The activity implementation method uses a lecture and demonstration approach. The activity involved 20 participants, consisting of nurses and shift managers. Evaluation was carried out using a pre-test and post-test to assess knowledge improvements, as well as observation of skills during simulation practice. The results of the activity showed an increase in participant knowledge from an average score of 58% (pre-test) to 89% (post-test). In addition, 80% of participants were able to perform Benson relaxation therapy. Participants also showed high enthusiasm in participating in the entire series of activities. The socialization and training of Benson therapy have proven effective in improving the knowledge and skills of nurses at Karawang Regional Hospital
Fraud Heptagon Dan Religiusitas Terhadap Kecurangan Organisasi Serly, Serly; Viviany, Viviany
Gorontalo Accounting Journal Volume 8 Number 2 October 2025
Publisher : Universitas Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32662/gaj.v8i2.3928

Abstract

This study aims to analyze corporate fraud by integrating the fraud heptagon model with the dimension of religiosity. The data used in this research are derived from the annual reports of companies listed on the Indonesia Stock Exchange for the 2018–2022 period. The study employs the fraud heptagon model, which considers nine key factors of fraud: incentives, pressure, opportunity, attitude, justification, capability, arrogance, ignorance, greed, and religious values in curbing unethical behavior and fraud. The findings indicate that management incentives have a significant influence on corporate fraud, while financial pressure exhibits a negative relationship with fraud. However, factors such as religiosity were found to have no significant impact in the examined context. This article aims to provide meaningful contributions to the understanding and mitigation of fraud.
PENERAPAN TERAPI PURSED LIPS BREATHING (PERNAPASAN MELALUI BIBIR) DENGAN MODIFIKASI MENIUP BALON TERHADAP STATUS OKSIGENASI PADA ANAK USIA PRA SEKOLAH (3-6 TAHUN) DENGAN PNEUMONIA DI RUANG RAWAMERTA RSUD KARAWANG Wirdan Fauzi Rahman; Serly, Serly; Neng Lia Natalia
Journal of Innovation Research and Knowledge Vol. 3 No. 10: Maret 2024
Publisher : Bajang Institute

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Abstract

Pneumonia is a major cause of morbidity and mortality in children under five years of age. This condition causes impaired gas exchange and decreased oxygen saturation. A non-pharmacological effort that can be done to improve oxygenation is Pursed Lips Breathing (PLB) therapy. In preschool children, this therapy can be modified through balloon blowing activities to make it more interesting and easier to do. To determine the effect of Pursed Lips Breathing therapy with balloon blowing modifications on oxygenation status in preschool children with pneumonia in the Rawamerta Ward, Karawang Regional Hospital. This study used a pre-experimental one group pretest-posttest design. The sample consisted of 16 children aged 3–6 years who met the inclusion criteria. The intervention was carried out by children inhaling through the nose and exhaling through pursed lips while blowing a balloon for 5 times per session, twice a day for three days. Oxygen saturation measurements were carried out using a pulse oximeter before and after the intervention. Data analysis used the Wilcoxon test. The average oxygen saturation value before therapy was 92.18%, and after therapy it increased to 96.50%. The Wilcoxon test showed a p-value of 0.002 (p < 0.05), indicating a significant effect between the application of Pursed Lips Breathing therapy, modified by blowing a balloon, and improving oxygenation status in preschool children with pneumonia. Conclusion: Pursed Lips Breathing therapy, modified by blowing a balloon, effectively improves oxygenation status in preschool children with pneumonia. This technique can be used as a simple, inexpensive, and enjoyable alternative non-pharmacological intervention for children.
PENERAPAN SLOW DEEP BREATHING TERHADAP PENURUNAN KELELAHAN PADA PASIEN GAGAL GINJAL KRONIK DI RUANG RENGAS DENGKLOK RSUD KARAWANG Serly, Serly; Yumi, Yumi; Deudeu Durrotunafisah
Journal of Innovation Research and Knowledge Vol. 3 No. 10: Maret 2024
Publisher : Bajang Institute

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

Abstract

Patients with chronic kidney disease (CKD) often experience fatigue due to decreased kidney function, which leads to toxin accumulation, anemia, electrolyte disturbances, and sleep disturbances. Excessive fatigue can reduce quality of life and hinder patients' daily activities. One non-pharmacological therapy that can be used to reduce fatigue is Slow Deep Breathing (SDB) exercises, a slow and deep breathing technique that helps increase tissue oxygenation, reduce muscle tension, and stabilize the autonomic nervous system. This study aims to determine the effect of Slow Deep Breathing on reducing fatigue in patients with chronic kidney disease in the Rengasdengklok Ward of Karawang Regional Hospital. This study used a pre-experimental design with a One Group Pretest-Posttest Design approach. The sample consisted of 16 patients with chronic kidney disease undergoing hemodialysis, selected using a purposive sampling technique. The Slow Deep Breathing intervention was carried out for 10–15 minutes per session, twice daily for three consecutive days. Fatigue levels were measured using the Piper Fatigue Scale (PFS) questionnaire before and after the intervention. Data analysis used the Wilcoxon Signed Rank Test with a significance level of 0.05. The average fatigue score before Slow Deep Breathing was 7.25 (severe), and after the intervention, it decreased to 4.18 (moderate). The Wilcoxon test showed a p-value of 0.001 (p < 0.05), indicating a significant effect of Slow Deep Breathing on reducing fatigue in patients with chronic kidney disease. Slow Deep Breathing therapy was effective in reducing fatigue levels in patients with chronic kidney disease in the Rengasdengklok Ward, Karawang Regional Hospital. This exercise can be used as a simple, safe, and beneficial independent nursing intervention to improve patient comfort and quality of life.
Co-Authors Abin, Rais Abri Abri, Abri Agfiyani, Acik Ako, Ayu Syarbani Amirudin Amirudin Anita Anita Anwar Anwar Ariadi, Deni Arif Maulana Yusuf Aritonang, Julius Dermawan Arrafif, Rifqi Asdar, Faisal Aseanty, Deasy Bryan, Gaffrendo Budi Harsono Chai, Silvia Revalina Dea Tiara Monalisa Butar-Butar Delnecca, Delnecca Desi Desi, Desi Deudeu Durrotunafisah Dina Hartini Endang Setyawati Hisyam, Endang Setyawati Fedelia, Jeslyn Fitri Anggriani Gebril, Steven Gizella, Gizella Golan Hasan, Golan Grace Evelyn Gustiara Irawan Gustiara, Gustiara Harahap, Nurajdina Herwed Nelson Hesniati, Hesniati Hodairiyah, Hodairiyah Ilham Ilham Ilyas, Halmina Indaryono Indaryono, Indaryono Iqlima, Iqlima Iqlima, Nur Alniz Irja, Mhd Irmawaty, Irmawaty Jasmine, Jasmine Javita, Javita Jennifer Jennifer Jennyfer, Jennyfer Jolinna, Cindy Karen Karen Karmini, Resti Khoh, Azan Kinadi, Febriana Liyanti, Fanny Desmita Malay, Irvan Mariska Ramadana Melyana Melyana Mohammad Candra MUHAMMAD RIZAL Muzakkir Muzakkir Natalya, Natalya Nayottama, Vicky Nelson Neng Lia Natalia Nurpavitia, Ilena Pane, Kiki Candra Pohan, Syahrial Hasanuddin Purwianti , Lily Putri, Adriyana Putri, Fransiska Minerva Putri, Safarisa Rahmatia Qadri, Rizni Aulia Ray Suryadi, Ray Rico, Rico Rostiani, Yeny Safna, Safna Sarfilianty Anggiani, Sarfilianty SEPTA HARYANTI, DENNY Septiany, Sheila Sitorus, Indra Benny Siva Salsabila Sugianto Sugianto Suryati Suryati Susanto, Androni Tabitha Amelia Tan, Selty Tang, Sukiantono Tiffany, Tiffany Tio, Collin Veblyn, Veblyn Velicia, Paula Verona, Naza Viasco, David Candra Viviany, Viviany William William Willim, Raymond Wirdan Fauzi Rahman Yanni, Yanni Yayuk Apriyanti, Yayuk Yuliani, Nova Yumi Dian Yumi Yumi Zain, M. Rafli Zarini, Irma