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All Journal Jurnal Pendidikan Ekonomi (JUPE) Jurnal Akuntansi (Media Riset Akuntansi & Keuangan) Jurnal Ilmiah Pendidikan Scholastic EDUKATIF : JURNAL ILMU PENDIDIKAN Jurnal Akuntansi Barelang PROFICIO: Jurnal Pengabdian Masyarakat Indo-MathEdu Intellectuals Journal Jurnal Akuntansi Keuangan dan Bisnis Jurnal Nusantara Berbakti TOFEDU: The Future of Education Journal EKASAKTI EDUCATIONAL SCIENTIFIC JOURNAL Prosiding Seminar Nasional Ilmu Sosial dan Teknologi (SNISTEK)

Serli Diovani Teza

Prodi Pendidikan Ekonomi, FKIP Universitas Ekasakti

Author-ID : 3143662

Humanities Computer Science & IT Economics, Econometrics & Finance Education Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Mechanical Engineering Social Sciences Other

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ANALISIS IMPLEMENTASI TRANSFER PRICING ANTAR PERUSAHAAN YANG MEMILIKI HUBUNGAN ISTIMEWA DI BATAM DAN SINGAPURA Teza, Serli Diovani; Ningsih, Desrini
Jurnal Akuntansi (Media Riset Akuntansi & Keuangan) Vol 6, No 1 (2017)
Publisher : Jurnal Akuntansi (Media Riset Akuntansi & Keuangan)

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

The purpose of this study is to analyze and describe the implementation of intercompany transfer pricing policies related in Batam and Singapore. This research uses descriptive and qualitative methods. As we know Batam is an industrial city that average people work as laborers in the Company. Batam is located 20 kilometers from Singapore, which has one of the busiest ports in the world. Batam is an industrial area that is growing rapidly and has a strategic location on the trade route Malacca Strait, in neighboring Singapore and Malaysia. Its strategic location allows Batam become a leading industry in the island country. Located in the path beside the busy trading, Batam also has a lot of big and small islands that become economic assets in line with the economic development and the impact comes the practice of transfer pricing. Transfrer pricing this is a serious problem for the country because it directly affects the amount of aggregate income countries. Although the general tax directorate has arranged all related to transfer pricing but the implementation has not gone well in accordance with the government policy for the average companies tend to pursue lower taxes. Taxes in Singapore by 17% lower compared to the tax in Indonesia is 25%.

Analisis Implementasi Pembelajaran Luring Menjadi Daring Saat Pandemi Covid-19 Pada Mahasiswa Pendidikan Ekonomi Universitas Ekasakti Dessyta Gumanti; Serli Diovani Teza; Reni Respita
Jurnal Pendidikan Ekonomi (JUPE) Vol 10 No 1 (2022)
Publisher : Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/jupe.v10n1.p70-77

This study attempts to evaluate how Ekasakti University's Economic Education students used offline learning to become online during the covid-19 pandemic. This research employs a descriptive research design with a qualitative methodology. The primary and secondary data sources for this study are primary and secondary data. The subject of this study is a student in Ekasakti University's Economic Education Study Program who participated in online learning during the covid-19 epidemic. Interactive analysis was used in the data analysis technique. The results showed that the overall implementation of learning from offline to online for Economic Education students at Ekasakti University went well during the covid-19 pandemic, but there were several obstacles encountered in general, including the readiness to access the internet, namely difficult internet networks and expensive internet quotas, and difficulties in understanding the material, with the problem encountered specifically in using the Digital Class Platform.

Analisis Tingkat Minat Belajar Mahasiswa Pendidikan Ekonomi dalam Perkuliahan Daring Masa Pandemi Covid 19 Dessyta Gumanti; Serli Diovani Teza
EDUKATIF : JURNAL ILMU PENDIDIKAN Vol 3, No 4 (2021): August Pages 1101-2382
Publisher : Universitas Pahlawan Tuanku Tambusai

Penelitian ini bertujuan untuk mengetahui tingkat minat belajar mahasiswa pendidikan ekonomi Universitas Ekasakti dalam mengikuti perkuliahan daring selama masa pandemic Covid-19. Metode penelitian yang digunakan adalah deskriptif kualitatif dengan populasi sebanyak 33 orang yang terdiri dari mahasiswa semester 4 dan mahasiswa semester 6. Teknik pengambilan sampel menggunakan total sampling sehingga jumlah sampel sebanyak 33 orang dengan teknik pengumpulan data menggunakan angket tertutup dan penyebaran angket menggunakan google form. Teknis analisis data menggunakan skala guttman. Hasil penelitian menunjukkan bahwa tingkat minat belajar mahasiswa pendidikan ekonomi Universitas Ekasakti dalam mengikuti perkuliahan daring sebesar 62,87% (56-75%) dengan kategori tingkat minat cukup baik. Tindak lanjut dari hasil penelitian ini diharapkan mahasiswa dapat meningkatkan partisipasi yang dapat menimbulkan rasa senang dan ketertarikan dalam perkuliahan daring selama masa pandemic sehingga tujuan pembelajaran dapat tercapai

Analisis Respon Mahasiswa terhadap Implementasi Kelas Digital Saat Pandemi Covid 19 pada Mata Kuliah Akuntansi Keuangan Universitas Ekasakti Serli Diovani Teza
EDUKATIF : JURNAL ILMU PENDIDIKAN Vol 4, No 4 (2022): August Pages 5501-6400
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/edukatif.v4i4.3003

Tujuan penelitian ini Untuk menganalisis Respon mahasiswa terhadap implementasi kelas digital dalam pembelajaran daring mahasiswa Pendidikan ekonomi Universitas ekasakti pada mata kuliah akuntansi keuangan, Responden dalam penelitian ini adalah 30 mahasiswa yang terdiri dari mahasiswa semester 3 yang sedang mengikuti kuliah akuntansi keuangan. Teknik Pengambilan sampel dengan menggunakan total sampling. Teknik Pengumpulan data menggunakan angket tertutup yang dikirimkan melalui google form. Hasil penelitian menunjukan bahwa aspek- aspek yang terdapat pada angket Respon mahasiswa terhadap implemensi aplikasi Kelas Digital mahasiswa pendidikan ekonomi universitas ekasakti 71% dengan kategori baik. hal ini menunjukan bahwa Pembelajaran daring menggunakan aplikasi kelas digital efektif digunakan karena mahasiswa dapat belajar dimana saja dan kapan saja dengan aplikasi yang efisien, mudah dan praktis untuk digunakan. Walaupun dengan kondisi internet dengan sinyal rendah dan mahasiwa di daerah-daerah yang sinyal internet lemah akan mencari wilayah-wilayah tertentu seperti mencari perbukitan atau daerah yang sinyalnya kuat untuk mengirikam tugas melalui kelas digital

Analisis Dampak Implementasi Transfer Pricing Dan Dualisme Kewenganan Terhadap Investor Perusahaan Manufaktur Di Kota Batam Serli Diovani Teza; Handra Tipa
JURNAL AKUNTANSI BARELANG Vol 2 No 1 (2017): Jurnal Akuntansi Barelang
Publisher : LPPM Universitas Putera Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (140.056 KB)

This research uses descriptive and qualitative methods. The purpose of this study is to analyze and impact of implementation of transfer pricing and dualism of authority to the investors of manufacturing companies in Batam. transfer pricing is the transfer of goods and services of capital and intangible that occur between multinasional group company that are geographically located in differen counties. The implementation of transfer pricing is very highbecause it is driven by technological developments and the complexity of problem in the city of batam which is a factor prone to the decline in the investment climate. Transfrer pricing This is a serious problem for the country because it directly affects the amount of aggregate income countries. although the general tax directorate has arranged all related to transfer pricing but the implementation has not gone well in accordance with the government policy for the average companies tend to pursue lower taxes. The results of study show that the impact of implementation of transfer pricing and dualism of authority to investors manufacturing companies in the city of Batam more negative impacts that positive impact. 1) investor are more interested in investing in countries with low tax rates .2) the number of excess spillover goods exspor that is not accommodate in Singapore and malalaysia goods are taxless entry into Indonesia so as to benefit investors. 3) Dualism of authority to make investor confused so that many investor out of the city of Batam, the number of unemployed increase steadily from year to year.

Analisis Dampak Dualisme Kewenganan Terhadap Investor Perusahaan Manufaktur Di Kota Batam serli Diovani Teza; Handra Tipa
Jurnal Akuntansi Keuangan dan Bisnis Vol 11 No 2 (2018): Jurnal Akuntansi Keuangan dan Bisnis
Publisher : Politeknik Caltex Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (207.182 KB)

Pengaruh Pengetahuan Perkoperasian dan Motivasi Anggota Terhadap Partisipasi Anggota di Koperasi Pegawai Perkebunan (KOP-BUN) Provinsi Sumatera Barat Indah Dwi Amanda; Reni Respita; Serli Diovani Teza; Dessyta Gumanti
Jurnal Ilmiah Pendidikan Scholastic Vol. 7 No. 1 (2023): Jurnal Ilmiah Pendidikan Scholastic
Publisher : Fakultas Sastra Universitas Ekasakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36057/jips.v7i1.567

Tujuan penelitian mengetahui pengaruh pengetahuan perkoperasian dan motivasi terhadap partisipasi anggota Koperasi Pegawai Perkebunan (KOP-BUN) Provinsi Sumatera Barat. Jenis penelitian ini adalah kuantitatif. Populasi penelitian ini berjumlah 78 orang yaitu seluruh pegawai Perkebunan (KOP-BUN) Provinsi Sumatera Barat yang diambil secara total sampling. Hasil penelitian menunjukkan bahwa terdapat pengaruh positif dan signifikan pengetahuan perkoperasian (X1) terhadap partisipasi anggota Koperasi Pegawai Perkebunan (KOP-BUN) Provinsi Sumatera Barat. Hal ini diketahui dari nilai koefisien regresi sebesar 0,268 dengan thitung 2,239 > ttabel 1,992 dan nilai (sig 0,028<0,05), terdapat pengaruh positif dan signifikan motivasi anggota (X2) terhadap partisipasi anggota Koperasi Pegawai Perkebunan (KOP-BUN) Provinsi Sumatera Barat. Hal ini diketahui dari nilai koefisien regresi sebesar 0,218 dengan thitung 2,643 > ttabel 1,992 dan nilai (sig 0,010<0,05) dan terdapat pengaruh positif dan signifikan pengetahuan perkoperasian dan motivasi anggota terhadap partisipasi anggota Koperasi Pegawai Perkebunan (KOP-BUN) Provinsi Sumatera Barat dengan nilai fhitung > ftabel yaitu 6,671>3,97 dan nilai sig 0,002<0,05.

the Financial Literacy of Padang 3 Vocational High School Students in the Digital Era Dessyta Gumanti; Reni Respita; Salman M. Noer; Caterina Lo; Detman Detman; Serli Diovani Teza; Widya Astuti
Jurnal Nusantara Berbakti Vol. 1 No. 2 (2023): April : Jurnal Nusantara Berbakti
Publisher : Universitas Kristen Indonesia Toraja

: Financial literacy literacy in the digital era is very much needed, especially in the new normal era after the Covid-19 pandemic. Financial literacy is also very important to be implemented from an early age because it relates to the ability to manage and make the right financial decisions. The service activities carried out aim to provide reinforcement to students regarding financial literacy in the digital era for students of SMKN 3 Padang. Activities carried out by direct observation method. Before the community service activities were carried out, students were given a pretest to find out the extent of students' basic knowledge regarding financial literacy. The activity continued with the provision of material and discussion, finally a post-test was given to see students' understanding of material regarding financial literacy in the digital era. The survey conducted on participants found that this activity provided reinforcement of financial literacy that they had understood so far to be able to apply it from an early age in managing finances. The results of these activities provide strengthening of knowledge to students regarding financial literacy in the digital era and the formation of students' understanding of financial literacy so that it can be applied in students' daily lives, especially in the current digital era.

Pengaruh Keterampilan Mengajar Guru dan Motivasi Belajar Siswa Terhadap Hasil Belajar Ekonomi dalam Pembelajaran Online Dessyta Gumanti; Reni Respita; Serli Diovani Teza
Indo-MathEdu Intellectuals Journal Vol. 4 No. 2 (2023): Indo-MathEdu Intellectuals Journal
Publisher : Lembaga Intelektual Muda (LIM) Maluku

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54373/imeij.v4i2.334

This research was carried out with the aim of finding out the influence of teacher teaching skills and student learning motivation on economic learning outcomes in online learning. The research was conducted at SMAN 1 Solok with a population of 432, then samples were drawn using proportional random sampling technique, obtaining a sample of 123 online learning students. This research uses a causal survey method. Research data was collected using research instruments in the form of questionnaires with a Likert scale and also students' UAS scores for learning outcome variables which were processed and analyzed using path analysis techniques. Data distribution is carried out using Google Form. The results of hypothesis testing showed that teachers' teaching skills have a significant effect on students' learning motivation in economics subjects in online learning at SMAN 1 Solok, Teachers' teaching skills have a significant effect on economics learning outcomes in online learning at SMAN 1 Solok, Teachers' teaching skills have a significant effect on economics learning outcomes. in online learning at SMAN 1 Solok which is mediated by learning motivation

Menggunakan Media Smart Sheets Dalam Pembelajaran Ekonomi Dapat Meningkatkan Hasil Belajar Siswa Kelas X SMA Ekasakti Padang Detman Detman; Serli Diovani Teza; Widya Astuti
Jurnal Ilmiah Pendidikan Scholastic Vol. 7 No. 3 (2023): Jurnal Ilmiah Pendidikan Scholastic
Publisher : Fakultas Sastra Universitas Ekasakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36057/jips.v7i3.623

Dalam pembelajaran berlangsung guru menyajikan pelajaran dengan baik, siswa perlu mendengar, melihat, mengajukan pertanyaan tentang materinya, dan membahasnya dengan orang lain. Bukan Cuma itu, guru perlu “mengerjakannya”, yakni menggambarkan sesuatu dengan cara mereka sendiri, menunjukkan contohnya, mencoba mempraktekkan keterampilan dan mengerjakan tugas yang menuntut pengetahuan yang telah mereka dapatkan. Permasalahan yang ingin dikaji dalam penelitian ini adalah: Apakah penggunaan media Smart Sheets dapat meningkatkan hasil belajar Ekonomi pada siswa kelas X SMA Ekasakti ? Bagaimana penggunaan media Smart Sheets sehingga dapat meningkatkan hasil belajar siswa kelas X SMA Ekasakti dalam pembelajaran Ekonomi? Dengan menggunakan media pembelajaran smart sheets. Cara yang ditempuh mulai dari perencanaan sampai dengan pelaksanaan penelitian akan dijabarkan dalam uraian berikut ini. Penelitian ini merupakan Penelitian Tindakan Sekolah (PTS), adapun tahapan yang akan dilakukan dalam PTS ini menggunakan model yang dikembangkan oleh Kurt Lewin seperti disebutkan dalam Dikdasmen (2003:18) bahwa tahap-tahap tersebut atau biasa disebut siklus (putaran) terdiri dari empat komponen yaitu, perencanaan (planning), aksi/tindakan (acting), observasi (observing), refleksi (reflecting). Data tes hasil belajar berupa data kuantitatif yang di peroleh melalui pretes sebelum diadakan tindakan pada masing-masing siklus dan postes setelah berakhirnya setiap siklus. Hal ini dimaksudkan agar setiap berakhirnya disetiap siklus dapat diketahui kemajuan dan perkembangan yang didapat oleh siswa melalui pembelajaran pemahaman materi pembelajaran dengan media pembelajaran media smart sheets. Data hasil testersebut bisa di jadikanacuan, pertimbangan, bahan refleksi, untuk merencanakan pelaksanaan

Co-Authors Adhitri Yasmine Annisa Risecha Junep Caterina Lo Caterina Lo Dessyta Gumanti Detman Handra Tipa Indah Dwi Amanda Ningsih, Desrini Reni Respita Reni Respita Salman M. Noer Teni Suriani Widya Astuti widya astuti Widya Astuti

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