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All Journal Jurnal Pendidikan Ekonomi (JUPE) Jurnal Akuntansi Profesi Journal of Economic, Management, Accounting and Technology (JEMATech) Gorontalo Accounting Journal Akurasi : Jurnal Studi Akuntansi dan Keuangan Global Financial Accounting Journal Reviu Akuntansi dan Bisnis Indonesia EKONOMI, KEUANGAN, INVESTASI DAN SYARIAH (EKUITAS) Community Development Journal: Jurnal Pengabdian Masyarakat Marine Kreatif Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) Jurnal Pengabdian kepada Masyarakat An Idea Health Journal Dirgamaya: Jurnal Manajemen dan Sistem Informasi 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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Agriculture, Biological Sciences & Forestry Humanities Biochemistry, Genetics & Molecular Biology Computer Science & IT Dentistry Earth & Planetary Sciences Economics, Econometrics & Finance Education Energy Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Materials Science & Nanotechnology Medicine & Pharmacology Nursing Public Health Social Sciences Other

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Perancangan Sistem Pencatatan Akuntansi dan Pelaporan Keuangan pada UMKM Kopitiam Pasar Raya Serly, Serly; Yanni, Yanni
Journal Of Human And Education (JAHE) Vol. 3 No. 4 (2023): Journal Of Human And Education (JAHE)
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jh.v3i4.504

Abstract

Kegiatan ini bertujuan untuk membantu UMKM yang sedang membutuhkan bantuan dalam pembuatan sistem pencatatan akuntansi. Kopitiam Pasar Raya merupakan UMKM yang bergerak dalam bidang food & beverage sejak tahun 2004. Meskipun sudah beroperasi dalam jangka waktu yang lama, UMKM ini belum memiliki sistem pencatatan akuntansi yang terprogram dan masih menggunakan sistem pencatatan manual. Kopitiam Pasar Raya sangat memerlukan perbaikan dan perkembangan dalam desain sistem informasi akuntansi untuk mendukung proses bisnisnya. Oleh karena itu, penulis merancang sistem pencatatan akuntansi terkomputerisasi yang mampu mendukung dan mengembangkan operasional usaha ke tahap yang lebih maju. Proses pengabdian ini melibatkan serangkaian langkah, mulai dari persiapan, pelaksanaan, penilaian, hingga pelaporan. Hasil dari kegiatan ini adalah bahwa sistem pencatatan akuntansi yang dikembangkan dalam bentuk Microsoft Access yang sudah disesuaikan dengan kebutuhan Kopitiam Pasar Raya. Implementasi sistem pada UMKM Kopitiam Pasar Raya menghasilkan dampak positif dengan meningkatkan efektivitas dan efisiensi operasional usaha. Sistem ini berhasil menghemat waktu, menyederhanakan aktivitas pelaku usaha, dan mendukung pencapaian kinerja yang lebih optimal bagi usaha tersebut.
Financial Technology on Banking Financial Performance with Audit Quality as Moderating Variable Butar-Butar, Dea Tiara Monalisa; Serly, Serly; Ramadana, Mariska
Journal of Economic, Management, Accounting and Technology (JEMATech) Vol 7 No 1 (2024): Februari
Publisher : Fakultas Teknik dan Ilmu Komputer, Universitas Sains Al-Qur'an (UNSIQ) Wonosobo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32500/jematech.v7i1.6126

Abstract

The purpose of this study is to determine the effect of fintech on banking financial performances as seen from profitability and liquidity risk with audit quality as moderating variable. The urgency of this research is due to the inconsistency of results in testing the effect of fintech on banking financial performance. In addition, this study also considers the audit quality variable as moderating variable to see whether the audit quality can stengthen or weaken the effect of fintech on banking financial performance. This research is descriptive research with quantitative approach. The population used in this study were all banking companies listed on the IDX for the 2020-2022 period. The study’s samples, which were chosen using the purposive sampling technique, include banks that periodically released yearly financial reports throughout the research period and have used fintech services such phone, SMS, and internet banking. Managing data using Eviews 12. The findings demonstrated that financial technology significantly affects LDR and ROA. However, as a moderating variable, the audit quality variable has no discernible effect on ROA or LDR.
Pengaruh Pengungkapan Corporate Social Responsibility dan Kualitas Audit terhadap Biaya Utang Yanni, Yanni; Serly, Serly; Tang, Sukiantono
Gorontalo Accounting Journal Volume 7 Nomor 2 October 2024
Publisher : Universitas Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32662/gaj.v7i2.3338

Abstract

This research aims to analyze the impact of Corporate Social Responsibility disclosure and audit quality on debt costs. We also use company size, return on assets, and leverage as control variables in this study. The research method employs financial data from companies published on the Indonesia Stock Exchange as the sample to be tested using panel regression. The software used includes SPSS and Eviews10. The results of this study indicate that Corporate Social Responsibility disclosure does not have a significant impact on debt costs. Meanwhile, audit quality significantly and negatively affects debt costs. The control variable results show that return on assets significantly and negatively affects debt costs, while company size and leverage do not have a significant impact on debt costs.
Analisis Pengaruh Karakteristik Perusahaan terhadap Kebijakan Dividen pada Perusahaan yang Terdaftar di Bursa Efek Indonesia Serly, Serly; Liyanti, Fanny Desmita
Global Financial Accounting Journal Vol. 5 No. 1 (2021)
Publisher : Accounting Department, Faculty of Business and Management, Universitas Internasional Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37253/gfa.v5i1.4702

Abstract

Dividend payout ratio is an important thing in the company. Investors can use the dividend payout ratio as a basis for making investment decisions. The purpose of this study is to examine whether the impact of firm size, leverage, profitability, firm age, growth, cash holding, and cash flow volatility on dividend payout ratio on the firms listed in Indonesia Stock Exchange (IDX) from 2015 to 2019. The sample of this study consist of 460 firms from 688 firms listed in IDX from 2015 to 2019. The sampling method in this study was purposive sampling. The total sample is 2,300 observational data and 151 outlier data, after reducing the outlier data, the observational data becomes 2,149 data. The results of this study show that company age has a significant positive impact on the dividend payout ratio, while company size, leverage, profitability, growth, cash holdings and cash flow fluctuations have no effect on the dividend payout ratio. The results of the regression model test show that the ability of all independent variables can explain 62.318% of the dividend policy, while 37,682% is explained by other variables not included in the research model.
Analisis Pengaruh Tata Kelola Perusahaan, Environmental Sensitivity, Financial Distress, dan Manajemen Laba terhadap Pengungkapan Sukarela Perusahaan Keluarga yang Terdaftar di Bursa Efek Indonesia Serly, Serly
Global Financial Accounting Journal Vol. 5 No. 2 (2021)
Publisher : Accounting Department, Faculty of Business and Management, Universitas Internasional Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37253/gfa.v5i2.6084

Abstract

The purpose of this research is to analyze the effect of good corporate governance, environmental sensitivity, financial distress, and earnings management on voluntary disclosure in family firms listed on the Indonesian Stock Exchange. Voluntary disclosure is measured by good corporate governance (board activity, board size, non-executive directors, foreign ownership, government ownership, institutional ownership, mangerial ownership, and number of shareholders), environmental sensitivity, financial distress, and earnings management as independent variable. Industry type and firm size as control variable. The data used in this study are the annual reports of non-financial companies listed on the Indonesian Stock Exchange. The target population consists of 139 firms or 695 firm-year observations of companies listed on the Indonesia Stock Exchange for the period 2011-2015. The data obtained were tested with panel regression. The results show that board size, number of shareholders, environmental sensitivity, and firm size have positive significant impact on voluntary disclosure. Institutional ownership and financial distress have negative significant impact on voluntary disclosure. In contrast, this research found that board activity, non-executive directors, foreign ownership, government ownership, managerial ownership, earnings management, and leverage have no significant effect on voluntary disclosure.
The The Effects of Tax Avoidance on Firm Value Serly, Serly; Yuliani, Nova
Global Financial Accounting Journal Vol. 8 No. 1 (2024)
Publisher : Accounting Department, Faculty of Business and Management, Universitas Internasional Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37253/gfa.v8i1.9846

Abstract

Purpose - The main objective of this study is to determine the effect of tax avoidance on firm value. Company size, leverage, ROA, ROE and Sales Growth are control variables. A quantitative approach method is used for this research, where the results of the research were statistically processed based on data originating from the input process, collection process and analysis process. Research Method - A purposive sampling was taken for data collection stage, which samples of this study namely company listed on the Indonesia Stock Exchange for the period of 2016 to 2020. The collected samples are then processed to find out whether there is a connection between one and another. There are 220 companies that fulfill the sample criteria in this research. Findings - The outcome of this study explain that firm value is not affected by tax avoidance, firm size has a significant negative effect on firm value, while ROA and leverage have significant positif effect on firm value, meanwhile ROE has no significant effect on firm value, leverage has a significant positive effect on firm value, as well sales growth. Implication - Research on the effect of tax avoidance on firm value generally shows that tax avoidance can increase firm value in the short term through tax cost savings. However, the research results found that there was no influence between tax avoidance and firm value. The implication is that tax avoidance practices are not considered significant by investors in assessing firm value. This suggests that other factors, such as operational performance or market conditions, may play a greater role in determining firm value, and tax avoidance does not always provide significant benefits or losses.
EXPLORING HOW E-WOM AND ETHICAL SELF-IDENTITY MEDIATE THE IMPACT OF CONSUMER VALUES ON GREEN LUXURY FASHION PURCHASE INTENTION Qadri, Rizni Aulia; Serly, Serly; Purwianti , Lily
Jurnal Keuangan dan Bisnis Vol. 23 No. 2 (2025): Jurnal Keuangan Dan Bisnis Volume 23, Number 2, Oktober 2025
Publisher : Catholic University Musi Charitas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32524/jkb.v23i2.1617

Abstract

Purpose: This study investigates the effects of environmental, social, functional, and personal values on consumers’ purchase intentions toward luxury fashion, with ethical self-identity and electronic word-of-mouth (e-WOM) serving as mediating variables. Design/Methodology/Approach: A quantitative research design was applied using Partial Least Squares–Structural Equation Modeling (PLS-SEM). Data were collected from 468 social media users who expressed interest in luxury fashion consumption. Findings: The results indicate that environmental, social, and functional values positively influence ethical self-identity, while social, functional, and personal values significantly enhance social media engagement. Furthermore, e-WOM mediates the relationship between social value and purchase intention, suggesting that perceived social recognition is transformed into online advocacy, which ultimately strengthens consumers’ willingness to purchase sustainable luxury fashion. Practical Implications: These findings offer insights into how consumer value perceptions and online interactions jointly shape purchase intentions within the sustainable luxury context. The results may guide brand managers in developing strategies that integrate sustainability communication and consumer engagement through digital platforms. Originality/Value: This study contributes to sustainable luxury research by integrating two mediating mechanisms ethical self-identity and e-WOM into a single structural framework. Unlike prior studies that examined luxury values independently or without behavioral linkages, this research elucidates how value perceptions are transmitted through ethical self-definition and digital advocacy before influencing purchase intentions, thereby offering a more holistic understanding of sustainable luxury consumption dynamics.
GAMBARAN TINGKAT PENGETAHUAN MASYARAKAT TENTANG BANTUAN HIDUP DASAR (BHD) DI WILAYAH KERJA UPTD PUSKESMAS JATILUHUR PURWAKARTA Wirdan Fauzi Rahman; Serly, Serly; Siva Salsabila
Journal of Innovation Research and Knowledge Vol. 4 No. 3: Agustus 2024
Publisher : Bajang Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53625/jirk.v4i3.8498

Abstract

Hospitalization can cause anxiety and stress in children while being treated in hospital. Anxiety is a response to something that is influenced by negative feelings about oneself, excessive fear is defined as feelings of anxiety. World Health Organization (WHO), the percentage of children undergoing hospitalization reaches 45%. Based on data taken from interviews with the Head of the Room and the parents of children at the Karawang Regional Hospital, the prevalence of children who experience anxiety levels is 85%, in children aged 4 years 80% every year children experience anxiety when they are in a new environment and are afraid of it. farewell. Brain gym is an activity that can stimulate the brain through a series of simple body movements and is carried out regularly every day and is useful for increasing human brain activity. This research uses observation sheets and HARS scale assessment sheets. The subject used was a 4 year old child who experienced levels of anxiety. Based on research in An. A conclusion was obtained, namely the results of the first assessment with a score of 27 in the moderate anxiety category. After implementing brain gym therapy for 3 days, changes occurred until the last day to a score of 14 in the mild anxiety category. So it can be concluded that brain gym therapy is effective in reducing anxiety levels in children
Pengaruh Karakteristik Perusahaan dan Auditor terhadap Keterlambatan Audit dengan Kualitas Audit sebagai Variabel Moderasi Susanto, Androni; Serly, Serly; Karen, Karen
Ekonomi, Keuangan, Investasi dan Syariah (EKUITAS) Vol 5 No 3 (2024): February 2024
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/ekuitas.v5i3.4762

Abstract

This research was conducted to determine the influence of company and auditor characteristics on audit report lag, moderated by audit quality. The population in this study is all consumer cyclicals and non-cyclicals sector companies listed on the IDX for the period 2018 to 2022. Purposive sampling technique is one of the techniques used when determining the sample, and there are 151 entities that meet the criteria that have been determined with a period of five years, so the number of samples produced was 755 samples. Then there are 74 outlier data that will be deleted, so the total 681 samples were tested in this research. The Moderating Regression Analysis (MRA) method was used to analyze the data in this research. The results of this research indicate that audit committee effectiveness, auditor reputation, accounting complexity, and financial condition do not significantly influence audit report lag. Profitability has a significant negative effect and audit tenure has a significant positive effect on audit report lag. Audit quality unable to moderate the influence of the independent variable on the dependent variable.
PENERAPAN TERAPI KOMPLEMENTER KOMPRES HANGAT JAHE MERAH PADA LANSIA UNTUK MENURUNKAN SKALA NYERI RHEUMATOID ARTHRITIS DI WILAYAH KERJA UPTD PUSKESMAS MUNJUL JAYA PURWAKARTA Herwed Nelson; Serly, Serly; Desi, Desi
Jurnal Cakrawala Ilmiah Vol. 3 No. 1: September 2023
Publisher : Bajang Institute

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

Abstract

Rheumatoid Arthritis is a systemic autoimmune disease in sufferers of the joints of the hands and feet which experience joint inflammation, which causes swelling. Pain can cause damage to the joints. It is estimated that around 1.7 billion people experience problems with the musculoskeletal system and it is estimated that this will increase in the next 10 years. Rheumatoid Arthritis sufferers are 35% in Purwakarta Regency. This research uses Pre-Experimental quantitative research with a One-Group Pretest Posttest design. The results of research using warm red ginger compresses which were carried out for 5 days and within 15 minutes each day for one respondent, there was a decrease, initially on a scale of 5 and on the last day to a scale of 3. From the results of the research conducted by researchers, it was in line with the journals taken and there was a decrease by applying a warm red ginger compress. Based on the results of the bivariate analysis, the mean pain before the warm compress was applied was 5.57 ± 1.73, while the average pain after the warm compress was applied was 3.80 ± 1.42. Based on the results of statistical tests using the Paired Samples Test, it was found that ρ value = 0.000, with a value of α = 0.05 (ρ < α), meaning that there was an effect of warm compresses with ginger on the intensity of pain in elderly people with rheumatoid arthritis at the 23 Ilir Palembang Health Center. 2022 with an average score difference of 1.77
Co-Authors Abin, Rais Abri Abri, Abri Agfiyani, Acik Ako, Ayu Syarbani Amirudin Amirudin Anwar Anwar Ariadi, Deni Arif Maulana Yusuf Aritonang, Julius Dermawan Arrafif, Rifqi Asdar, Faisal Aseanty, Deasy Bryan, Gaffrendo 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 Grace Evelyn Gustiara Irawan Gustiara, Gustiara Harahap, Nurajdina Herwed Nelson Hodairiyah, Hodairiyah Ilham Ilham Ilyas, Halmina Indaryono Indaryono, Indaryono Iqlima, Iqlima Iqlima, Nur Alniz Irja, Mhd Irmawaty, Irmawaty Jasmine, Jasmine Jennifer Jennifer Jennyfer, Jennyfer Karen Karen Karmini, Resti Kinadi, Febriana Liyanti, Fanny Desmita Mariska Ramadana Melyana Melyana Mohammad Candra MUHAMMAD RIZAL Muzakkir Muzakkir Nayottama, Vicky Nelson Neng Lia Natalia Pane, Kiki Candra Purwianti , Lily Putri, Adriyana Putri, Fransiska Minerva Qadri, Rizni Aulia Ray Suryadi, Ray Rico, Rico Rostiani, Yeny Safna, Safna Sarfilianty Anggiani, Sarfilianty SEPTA HARYANTI, DENNY Siva Salsabila Suryati Suryati Susanto, Androni Tabitha Amelia 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 Zarini, Irma