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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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EFEKTIVITAS 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
Journal of Innovation Research and Knowledge Vol. 4 No. 10: Maret 2025
Publisher : Bajang Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53625/jirk.v4i10.11548

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. A total of 30 preschool children undergoing injection procedures were selected using purposive sampling. 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. The Wilcoxon test showed a p-value = 0.000 (p < 0.05), indicating a significant difference in pain levels before and after the intervention. 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.
Perancangan Sistem Akuntansi dengan Menggunakan Microsoft Access pada UMKM Mie Tarempa Kedai Makcik Kota Batam Serly, Serly; Fedelia, Jeslyn
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.v3i4.412

Abstract

Efektivitas sistem pencatatan keuangan merupakan tantangan serius bagi UMKM, terutama dalam industri kuliner yang kompetitif. Mie Tarempa Kedai Makcik, sebuah warung kuliner di Batam, menghadapi keterbatasan dalam pencatatan keuangan menggunakan aplikasi di handphone, berpotensi merugikan dalam analisis kinerja keuangan. Mie Tarempa Kedai Makcik, berdiri sejak 2016, dikenal dengan resep tradisionalnya. Dengan 5 karyawan, menyajikan mie tarempa dan luti gendang khas Anambas. Meskipun sukses, pemilik masih mencatat transaksi hanya di smartphone, menyebabkan ketidakjelasan dalam pengeluaran dan pendapatan harian. Teknik pengumpulan data melibatkan wawancara dan observasi. Tahap perancangan sistem melibatkan perencanaan struktur database, pembuatan kueri, formulir, dan laporan, serta uji keamanan dan fungsionalitas. Perancangan serta implementasi sistem akuntansi Microsoft Access memberikan hasil positif. Pemilik dan karyawan dapat dengan mudah mencatat dan mengakses informasi keuangan, meningkatkan efisiensi operasional, dan mendukung pertumbuhan bisnis. Sistem akuntansi Microsoft Access berhasil diterapkan di Mie Tarempa Kedai Makcik, meningkatkan efisiensi dan akurasi pencatatan keuangan. Memberikan dasar yang kuat untuk pengelolaan keuangan yang lebih baik dan mendukung pertumbuhan bisnis yang berkelanjutan.
Pembuatan Pencatatan Sistem Informasi Akuntansi dengan Menggunakan Aplikasi Micsrosoft Access pada UMKM Kim’s Ikan Bakar Serly, Serly; Ariadi, Deni
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.v3i4.477

Abstract

Ikan Bakar merupakan warung makan yang didirikan sejak tahun 2020, berlokasi di Pasar Putih dan sudah banyak dikenal oleh warga sekitar. Kim’s Mobil dipilih sebagai mitra dalam implementasi studi ini karena usaha tersebut belum memiliki sistem informasi akuntansi yang baik dalam pencatatan transaksi bisnisnya sehingga memenuhi kriteria pelaksanaan kegiatan pengabdian kepada masyarakat . Dalam pelaksanaan pengabdian kepada masyarakat ini terdapat dua metode yang diterapkan, yaitu dengan melakukan wawancara secara langsung kepada pemilik usaha dan melakukan observasi terhadap kegiatan operasional . Berdasarkan permasalahan yang ditemukan, maka dirancanglah suatu sistem informasi akuntansi menggunakan Microsoft Access yang dapat digunakan di perusahaan untuk membantu pencatatan transaksi secara lengkap dan menghasilkan laporan keuangan yang akurat. Laporan keuangan yang dihasilkan berupa laporan posisi keuangan, laporan laba rugi, laporan perubahan modal, buku besar, laporan penjualan, dan laporan pembelian . Sistem informasi akuntansi yang dirancang akan membantu pemilik bisnis dalam menentukan status keuangan perusahaannya secara tepat dan mengambil keputusan yang tepat.
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.
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