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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 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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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

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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
PENERAPAN TERAPI RELAKSASI NAFAS DALAM UNTUK MENGURANGI SKALA NYERI DADA PADA PASIEN CONGESTIVE HEART FAILURE (CHF) YANG SEDANG DI RAWAT DI RSUD BAYU ASIH PURWAKARTA Serly, Serly; Grace Evelyn; Suryati, Suryati
Jurnal Cakrawala Ilmiah Vol. 3 No. 1: September 2023
Publisher : Bajang Institute

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Abstract

Congestive Heart Fallure (CHF) or congestive heart failure is a condition in which the heart fails to pump blood to meet the needs of the body's cells for adequate nutrients and oxygen. According to data from the World Health Organization (WHO, 2016) that as many as 17.9 million people in the world died from cardiovascular disease or the equivalent of 31% of 56.5 million global deaths and more than ¾ or 85% of deaths caused by cardiovascular disease. often occurs in developing countries. The problem that will arise in patients is Congestive Heart Fallure (CHF) pain in the chest. To overcome the intensity of pain can be done the application of deep breathing relaxation techniques. This scientific paper aims to provide an application of deep breathing relaxation therapy to reduce pain scale in patients with congestive heart failure (CHF) who are being treated at Bayu Asih Hospital, Purwakarta. From the intervention carried out for 3 meetings with the results of the intensity of the severe pain scale (6) on the first day
Organizational Culture, Leadership Style, and Organizational Communication on Organizational Performance: A Systematic Literature Review Serly, Serly; Viasco, David Candra; Aritonang, Julius Dermawan; Anggiani, Sarfilianty; Aseanty, Deasy
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.v6i5.5476

Abstract

This study systematically investigates the influence of organizational culture, leadership style, and organizational communication on organizational performance using a Systematic Literature Review (SLR) approach. These three dimensions are widely acknowledged as crucial for effectiveness and productivity. Organizational culture establishes shared values and norms that guide behavior and collaboration, while organizational communication connects structures, processes, and individuals, enabling coordination. Leadership style reflects how leaders inspire and direct subordinates toward common goals. The findings show that a strong, adaptive organizational culture, transformational leadership, and open, participatory communication are positively associated with enhanced organizational performance. The integration of these variables generates synergy in decision-making, employee engagement, and achievement of strategic objectives. Transformational leadership fosters innovation and motivation, whereas culture and communication provide the foundation for collaboration, cohesion, and sustainable outcomes. Methodologically, the study applies to a structured SLR combining bibliometric mapping and in-depth content analysis. Seventy peer-reviewed articles published between 2010 and 2024 were rigorously selected from indexed databases such as Scopus and Web of Science. The results emphasize that culture, leadership, and communication interact as reinforcing mechanisms that collectively strengthen organizational performance across diverse contexts.
PEMBERDAYAAN DIRI ANAK MELALUI KEGIATAN BAKTI SOSIAL BERSAMA PANTI VISTOS KASIH IKHLAS Serly, Serly; Velicia, Paula; Gizella, Gizella; Rico, Rico; Nayottama, Vicky Nelson; Kinadi, Febriana; Bryan, Gaffrendo; Chai, Silvia Revalina; Willim, Raymond; Ako, Ayu Syarbani; Gebril, Steven; William, William; Veblyn, Veblyn; Jennyfer, Jennyfer; Melyana, Melyana; Tio, Collin; Iqlima, Nur Alniz; Iqlima, Iqlima; Harahap, Nurajdina; Putri, Fransiska Minerva; Arrafif, Rifqi
Community Development Journal : Jurnal Pengabdian Masyarakat Vol. 5 No. 4 (2024): Volume 5 No. 4 Tahun 2024
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/cdj.v5i4.32928

Abstract

Yayasan dan panti asuhan adalah dua jenis lembaga yang berfungsi untuk memberikan bantuan dan perlindungan kepada individu yang membutuhkan.Yayasan dan Panti Asuhan Vistos Kasih Ikhlas adalah lembaga sosial yang dimaksudkan untuk memberikan perlindungan kepada anak-anak yang terlantar, yatim piatu, dan mereka yang memiliki keadaan ekonomi yang kurang baik. Kehadiran pekerja sosial di panti asuhan sangat penting dalam proses penyelesaian permasalahan anak yatim. Penelitian ini bertujuan untuk mengevaluasi dampak kunjungan ke panti asuhan terhadap perkembangan emosional dan sosial anak-anak. Kunjungan dilakukan oleh sekelompok mahasiswa selama satu hari. Penelitian ini menggunakan metode observasi partisipatif dan wawancara secara mendalam bersama anak-anak serta staf panti asuhan. Berdasarkan hasil penelitian menunjukkan bahwa kunjungan tersebut memberikan pengaruh positif yang signifikan terhadap peningkatan rasa percaya diri, keterampilan sosial, dan kebahagiaan anak-anak. Interaksi yang hangat dan perhatian dari para mahasiswa menciptakan lingkungan yang mendukung bagi anak-anak untuk mengembangkan potensi mereka. Selain itu, kunjungan ini juga memperkuat hubungan sosial antara mahasiswa dan anak-anak panti asuhan, yang berkontribusi pada pembentukan karakter empati dan rasa tanggung jawab sosial di kalangan mahasiswa. Penelitian ini merekomendasikan program serupa untuk diimplementasikan secara berkelanjutan untuk mendukung perkembangan anak-anak di panti asuhan dan memperkuat ikatan sosial di masyarakat.
Pemanfaatan Bunga Matahari Dengan Teknologi Fitoremediasi Untuk Pemulihan Lahan Bekas Tambang Timah di Bangka Belitung: Utilization of Sunflowers with Phytoremediation Technology for Restoring Ex-Tin Mining Land in Bangka Belitung Hisyam, Endang Setyawati; Putri, Adriyana; Karmini, Resti; Serly, Serly; Apriyanti, Yayuk
MINERAL Vol 9 No 2 (2024): MINERAL
Publisher : Program Studi Teknik Pertambangan Universitas Bangka Belitung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33019/mineral.v9i2.5516

Abstract

Post-mining due to mining activities will produce heavy metals in the form of acidic water and accumulate in the land. The poor quality of the land used by tin mining causes damage to the land ecosystem so that the land cannot be regrown by vegetation and the Pb (Lead) content in tin tailings is 6.29 ppm. The aim of this research is land restoration, namely carrying out revegetation using sunflower plants to absorb the heavy metal Pb with the concept of edutourism. The method used is a simulation of planting sunflowers on an ex-mining area of 1 Ha, with a planting distance of 1 m, the number of sunflower plants is 8540. The research results show that with the sunflower garden concept by planting 8540 sunflowers, the Pb level that can be absorbed by the plants is 2.8310 kg.
PENERAPAN AROMATERAPI LAVENDER TERHADAP PENURUNAN NYERI PADA PASIEN POST SECTIO CAESAREA DI RUANG CILAMAYA BARU RSUD KARAWANG Dina Hartini; Serly, Serly; Gustiara, Gustiara
J-ABDI: Jurnal Pengabdian kepada Masyarakat Vol. 5 No. 6 (2025): Nopember 2025
Publisher : Bajang Institute

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Abstract

A Caesarean section (CS) is a surgical procedure to deliver a baby through an incision in the abdominal wall and uterus, which often causes postoperative pain. Pain that is not managed properly can disrupt comfort and slow the mother's recovery process. Lavender aromatherapy is a non-pharmacological therapy that can be used to reduce pain through its natural relaxing and analgesic effects. This study aims to determine the application of lavender aromatherapy to reduce pain in post-cesarean section patients in the Cilamaya Baru Ward, Karawang Regional Hospital. Twenty participants, consisting of nurses, participated in the activity. Evaluation was carried out using a pre-test and post-test to assess knowledge improvement, as well as observation of skills during simulation practice. The results of the activity showed an increase in participant knowledge from an average of 58% (pre-test) to 89% (post-test). In addition, 90% of participants were able to administer the therapy correctly. Participants also showed high enthusiasm in participating in the entire series of activities. Socialization of the application of lavender aromatherapy to reduce signs and symptoms of pain in post-op section patients has proven effective in increasing nurses' knowledge and skills and reducing signs and symptoms of low self-esteem. Lavender aromatherapy was proven effective in reducing pain in post-cesarean section patients and can be applied as a safe, easy, and economical non-pharmacological nursing intervention to improve patient comfort during recovery
THE IMPACT OF CEO POWER ON STOCK PRICE CRASH RISK IN FAMILY BUSINESSES: EVIDENCE FROM INDONESIA Tang, Sukiantono; Septiany, Sheila; Harsono, Budi; Serly, Serly; Nurpavitia, Ilena
Jurnal Akuntansi dan Keuangan (JAK) Vol 31 No 1 (2026): JAK Volume 31 No 1 Tahun 2026
Publisher : Faculty of Economics and Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23960/jak.v31i1.4594

Abstract

This study analyzes the effect of Chief Executive Officer (CEO) power and non-family CEO status on stock price crash risk in family-owned firms in Indonesia. The study is motivated by agency theory, which emphasizes potential conflicts arising from concentrated managerial power that may harm shareholder interests and capital market stability. A quantitative approach is employed using panel data from 75 family firms listed on the Indonesia Stock Exchange (IDX) during the 2019–2023 period, resulting in 226 firm-year observations. Panel data regression analysis is conducted using STATA to examine the effects of non-family CEO status, CEO power, and their interaction on stock price crash risk. The results show that the presence of a non-family CEO has a negative and significant effect on stock price crash risk, indicating that professional management can reduce information asymmetry. CEO power, when analyzed independently, also exhibits a significant negative effect on crash risk. However, the interaction between non-family CEO status and high CEO power significantly increases stock price crash risk, suggesting opportunistic behavior under weak governance structures. This study concludes that professional leadership must be accompanied by strong corporate governance mechanisms to mitigate financial risk in family-owned firms. The findings provide implications for investors and policymakers.
THE EFFECT OF RISK GOVERNANCE ON BANK PERFORMANCE: EVIDENCE FROM INDONESIAN BANKS Tan, Selty; Hesniati, Hesniati; Serly, Serly
Journal of Management Small and Medium Enterprises (SMEs) Vol 19 No 1 (2026): JOURNAL OF MANAGEMENT Small and Medium Enterprises (SME's)
Publisher : Universitas Nusa Cendana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35508/jom.v19i1.26957

Abstract

This study investigates the impact of risk governance on banking performance in Indonesia using a quantitative approach. Panel data regression is applied to 235 bank-year observations from 47 commercial banks over the 2018–2022 period, with the sample selected through purposive sampling based on data availability and governance disclosures. Bank performance is measured using Return on Assets (ROA) and Return on Equity (ROE), while risk governance is proxied by the Risk Governance Index (RGOV), constructed from risk governance disclosures in annual reports. The empirical findings demonstrate that risk governance has a positive and statistically significant effect on both ROA and ROE, thereby supporting the proposed hypotheses. These results indicate that banks with stronger risk governance frameworks tend to achieve more efficient asset utilization and generate higher returns for shareholders, even after controlling for bank-specific characteristics and time effects. This evidence underscores the importance of robust risk oversight mechanisms in enhancing managerial discipline and operational effectiveness. The study contributes to the corporate governance literature by providing empirical evidence from an emerging market context, particularly within the Indonesian banking sector. From a practical standpoint, the findings suggest that bank management and regulators such as Otoritas Jasa Keuangan and Bank Indonesia should prioritize the strengthening of risk governance structures to promote sustainable performance, financial stability, and long-term resilience in banking institutions. Keywords: Risk Governance Index; Bank Performance; Agency Theory
KETERLIBATAN KELUARGA DALAM KEPEMIMPINAN DAN KINERJA PERUSAHAAN: PERAN MODERASI PENDIDIKAN CEO DI PERUSAHAAN PUBLIK DI INDONESIA Tang, Sukiantono; Harsono, Budi; Septiany, Sheila; Serly, Serly; Putri, Safarisa Rahmatia
Equilibrium : Jurnal Ilmiah Ekonomi, Manajemen dan Akuntansi Vol 15, No 1 (2026): April
Publisher : Lembaga Penerbitan dan Publikasi Ilmiah (LPPI) Universitas Muhammadiyah Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35906/equili.v15i1.2692

Abstract

ABSTRAKPerusahaan keluarga mendominasi struktur ekonomi Indonesia, namun keterlibatan keluarga yang tinggi dalam kepemimpinan sering kali memunculkan dilema antara pelestarian nilai keluarga dan tuntutan profesionalisme manajerial. Temuan empiris sebelumnya menunjukkan hasil yang beragam mengenai dampak kepemimpinan keluarga terhadap kinerja perusahaan, khususnya di negara berkembang, sehingga masih menyisakan kesenjangan penelitian. Penelitian ini mengkaji pengaruh keterlibatan keluarga dalam kepemimpinan terhadap kinerja perusahaan dengan pendidikan CEO sebagai variabel moderasi. Sampel terdiri dari 1.030 pengamatan firma-tahun pada perusahaan keluarga non-keuangan yang terdaftar di Bursa Efek Indonesia selama periode 20192023. Analisis dilakukan menggunakan regresi moderasi berganda dengan robust standard errors yang dikluster berdasarkan perusahaan serta efek tetap tahun. Hasil penelitian menunjukkan bahwa keberadaan CEO keluarga tidak berpengaruh signifikan terhadap ROA maupun ROS, sementara proporsi anggota keluarga dalam tim manajemen puncak menunjukkan hubungan berbentuk inverted U-shape dengan ROA. Pendidikan CEO berpengaruh positif terhadap ROA, namun tidak memoderasi hubungan antara kepemimpinan keluarga dan kinerja perusahaan. Temuan ini mengindikasikan bahwa keterlibatan keluarga dapat meningkatkan kinerja hanya hingga tingkat tertentu, setelah itu dominasi yang berlebihan justru menurunkan manfaatnya, sehingga menekankan pentingnya keseimbangan antara nilai keluarga dan profesionalisme eksekutif dalam perusahaan publik Indonesia.ABSTRACTFamily businesses dominate Indonesia's economic structure, but high family involvement in leadership often creates a dilemma between preserving family values and the demands of managerial professionalism. Previous empirical findings show mixed results regarding the impact of family leadership on company performance, particularly in developing countries, leaving a research gap. This study examines the effect of family involvement in leadership on company performance with CEO education as a moderating variable. The sample consists of 1,030 firm-year observations of non-financial family companies listed on the Indonesia Stock Exchange during the period 20192023. The analysis was conducted using multiple moderation regression with robust standard errors clustered by company and fixed year effects. The results show that the presence of a family CEO does not significantly affect ROA or ROS, while the proportion of family members in top management shows an inverted U-shape relationship with ROA. The CEO's education has a positive effect on ROA, but does not moderate the relationship between family leadership and company performance. These findings indicate that family involvement can improve performance only up to a certain level, after which excessive dominance actually reduces its benefits, emphasizing the importance of balancing family values and executive professionalism in Indonesian public companies.
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 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 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 Jennifer Jennifer Jennyfer, Jennyfer Karen Karen Karmini, Resti Khoh, Azan Kinadi, Febriana Liyanti, Fanny Desmita Malay, Irvan Mariska Ramadana Melyana Melyana Mohammad Candra MUHAMMAD RIZAL Muzakkir Muzakkir 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