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Can Corporate Social Responsibility Influence Debt Financing for Companies on the Indonesian Stock Exchange Selly; Serly
Global Financial Accounting Journal Vol. 7 No. 2 (2023)
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.v7i2.8821

Purpose - The research aims to evaluate the consequences of Corporate Social Responsibility (CSR) related to debt financing in companies listed on the Indonesia Stock Exchange (BEI) in the period 2017 to 2021. The variables that are the subject of the study include: debt financing, Corporate Social Responsibility (CSR) , Sales Growth, Tobin's Q, return on assets (ROA). Research Method - The research sample consisted of 300 data obtained from 60 companies that had published sustainability reports and financial reports for the period 2017 to 2021 which were selected through purposive sampling. The panel regression analysis method was used as an examination tool in this research. CSR measurement uses environmental, social and governance disclosure scores obtained from data. Debt financing is measured as long-term debt to total assets. Sales Growth is measured as the percentage of marketing growth from year n-1 to year n. Return On Assets is measured as a ratio. Tobin's q is measured by combining the market value of equity and total liabilities relative to total assets. Findings - Empirical results show that the CSR variable does not have an essential negative impact on debt financing in companies listed on the IDX. Implication - The implication of this research is that CSR regarding debt financing can affect companies listed on the Indonesian Stock Exchange so that debt financing figures must be minimized both financially and in financial reports for the company so that sales growth will increase and the company will not experience losses.

Analisis Kemampuan Berpikir Kritis Mahasiswa dalam Menyelesaiakn Soal Trigonometri Ahmad Budi Sutrisno; Serly; Andi Yunarni Yusri
Prosiding Seminar Nasional Fakultas Tarbiyah dan Ilmu Keguruan IAIM Sinjai Vol 2 (2023): Volume 2 Tahun 2023
Publisher : Fakultas Tarbiyah dan Ilmu Keguruan (FTIK) Institut Agama Islam Muhammadiyah Sinjai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47435/sentikjar.v2i0.2627

Penelitian ini bertujuan untuk mendeskripsikan serta untuk mengetahui tingkat kemampuan berpikir kritis mahasiswa dalam menyelesaikan soal trigonometri berdasarkan indikator Focus, Reason, Inference, Situation, Clarity, Overview (FRISCO). Penelitian ini menggunakan pendekatan penelitian kualitatif dengan jenis penelitian deskripsi kualitatif. Subjek penelitian terhadap 6 mahasiswa pendidikan matematika tahun ajaran 2022/2023 di STKIP Andi Matappa. Pengumpulan data dengan menggunakan instrumen tes dan wawancara. Triangulasi dalam pengecekan data menggunakan triangulasi waktu dan sumber. Hasil Penelitian ini menunjukkan bahwa subjek EA pada soal nomor 1 berdasarkan tabel kriteria kemampuan berpikir kritis masuk pada kateogi sedang. Pada soal nomor 2, 3, 4 dan 5 berada pada kategori tinggi. Subjek MM pada soal nomor 1 berdasarkan tabel kriteria kemampuan berpikir kritis masuk pada kategori sedang. Pada soal nomor 3 masuk pada kategori sedang. Pada soal nomor 2, 4 dan 5 masuk pada kategori tinggi. Subjek NR pada soal nomor 1 dan 2 berdasarkan tabel kriteria kamampuan berpikir kritis masuk pada kategori sedang. Pada soal nomor 3 masuk pada kategori tinggi. Pada soal nomor 4 dan 5 masuk pada kategori sedang. Subjek MW pada soal nomor 1,2, 3 dan 4 berdasarkan tabel kriteria kemampuan berpikir kritis masuk pada kategori sedang. Pada soal nomor 5 masuk pada kategori tinggi. Subjek SY pada soal nomor 1 berdasarkan tabel kriteria kemampuan berpikir kritis masuk pada ketegori sedang. Pada soal nomor 2,3,4 dan 5 masuk pada kategori rendah. Subjek AE pada soal nomor 1 berdasarkan tabel kriteria kemampuan berpikir kritis masuk pada kategori sedang. Pada soal nomor 2,3 dan 5 masuk pada kategori rendah.

The Relationship of Motivation and Workload with the Performance of Health Officers in the Work Area of Puskemas Pedongga Pasangkayu District Serly; Sudirman; Zhanaz Tasya
Journal of Health Literacy and Qualitative Research Vol. 4 No. 1 (2024): March 2024
Publisher : Yayasan Sinergi Kawula Muda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61194/jhlqr.v4i1.383

Performance in every organization is carried out by human resources available in an organization. In an organization at the Puskesmas, the performance or work results in quality and quantity can be achieved by a health worker if he carries out his main duties and functions as an employee in accordance with the responsibilities assigned or given to him. The purpose of this study was to determine the relationship between motivation and workload with the performance of health workers in the Pedongga Health Center Work Area, Pasangkayu Regency. This type of research is an analytic type of research using a Cross Sectional Study approach where data concerning the data of the independent variable and the dependent variable will be collected at the same time. The number of samples in this study were 37 health workers who work in the Pedongga Health Center Work Area, Pasangkayu Regency (total population). The results showed that there was a significant relationship between workload with p value = 0.033 (p < 0.05), and motivation with p value = 0.005 (p < 0.05) with the performance of health workers in the Pedongga Health Center Work Area, Pasangkayu Regency. The conclusion in this research is that all the independent variables studied have a relationship with the dependent variable, which means that workload and motivation have a relationship with the performance of health workers. Suggestions in the study are expected for the related agencies of the Pedongga Public Health Center, Pasangkayu Regency to be able to improve the performance of health workers so that public health services at the Puskesmas are better.

Impact of Environmental, Social, Governance (ESG) Disclosure on Company Performance Tang, Sukiantono; Serly; Sheila Septiany; Budi Harsono; Windy Ardianti
International Journal of Economics Development Research (IJEDR) Vol. 6 No. 4 (2025): International Journal of Economics Development Research (IJEDR)
Publisher : Yayasan Riset dan Pengembangan Intelektual

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/ijedr.v6i4.7668

This study aims to analyze the impact of Environmental, Social, and Governance (ESG) disclosure on firm performance. Using secondary data from companies listed on the Indonesia Stock Exchange (IDX) for the 2018-2022 period, this study employs panel regression analysis with EViews software. The results indicate that ESG significantly influences firm performance with a negative relationship, suggesting that increased ESG disclosure has not yet provided a direct positive impact on financial performance. The implication of this study is that companies need to balance ESG commitments with sustainable business strategies to achieve long-term benefits.

CEO TENURE AND SUSTAINABILITY PERFORMANCE: THE ROLE OF INSTITUTIONAL OWNERSHIP AND BOARD INDEPENDENCE Septiany, Sheila; Mirabelle, Eileen; Harsono, Budi; Tang, Sukiantono; Serly; Ivone
Global Financial Accounting Journal Vol. 9 No. 1 (2025)
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.v9i1.10286

Purpose – This study examines the effect of CEO tenure on sustainability performance, considering the roles of board independence and institutional ownership in companies listed on the Indonesia Stock Exchange (IDX). Research Method – The study used a purposive sampling method and collected data from annual and sustainability reports of IDX-listed companies from 2018 to 2022. Panel data regression analysis was conducted using EViews. Findings – CEO tenure has a significant positive impact on sustainability performance. CEOs with longer tenures are more effective in aligning CSR strategies with long-term goals. Board independence strengthens this effect by providing oversight, while institutional ownership improves transparency and accountability. Implication – CEO tenure supports long-term sustainability efforts. Independent boards and institutional ownership help ensure consistency and reduce the risk of managerial entrenchment.

The Impact of Digital Transformation on ESG Performance: The Moderating Role of Green Innovation Serly; Selvia; Wati, Erna
Global Financial Accounting Journal Vol. 9 No. 2 (2025)
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.v9i2.11085

This study examines the impact of digital transformation on ESG performance, with green innovation as a moderating variable, focusing on manufacturing companies in Indonesia. Digital transformation is considered a strategic initiative that not only enhances operational efficiency but also supports environmental sustainability and social responsibility. Using a quantitative approach, the study analyzes secondary data from annual reports of manufacturing companies listed on the Indonesia Stock Exchange. The results indicate that digital transformation has a positive and significant impact on ESG performance, and green innovation has been shown to strengthen this effect. These findings suggest that adopting digital technologies can enhance a company’s competitiveness by improving its sustainability performance. The study highlights the importance of integrating digital strategies with environmental goals to strengthen long-term business value. Companies are encouraged to adopt digital tools not only for efficiency but also as part of their commitment to sustainable development. The findings also open avenues for further research opportunities, particularly in exploring other mediating or moderating variables, combining several industries or employing mixed methods—such as interviews or case studies which could provide deeper insights into how digital transformation and green innovation are practiced in the field.

Can Corporate Social Responsibility Influence Debt Financing for Companies on the Indonesian Stock Exchange Selly; Serly
Global Financial Accounting Journal Vol. 7 No. 2 (2023)
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.v7i2.8821

Purpose - The research aims to evaluate the consequences of Corporate Social Responsibility (CSR) related to debt financing in companies listed on the Indonesia Stock Exchange (BEI) in the period 2017 to 2021. The variables that are the subject of the study include: debt financing, Corporate Social Responsibility (CSR) , Sales Growth, Tobin's Q, return on assets (ROA). Research Method - The research sample consisted of 300 data obtained from 60 companies that had published sustainability reports and financial reports for the period 2017 to 2021 which were selected through purposive sampling. The panel regression analysis method was used as an examination tool in this research. CSR measurement uses environmental, social and governance disclosure scores obtained from data. Debt financing is measured as long-term debt to total assets. Sales Growth is measured as the percentage of marketing growth from year n-1 to year n. Return On Assets is measured as a ratio. Tobin's q is measured by combining the market value of equity and total liabilities relative to total assets. Findings - Empirical results show that the CSR variable does not have an essential negative impact on debt financing in companies listed on the IDX. Implication - The implication of this research is that CSR regarding debt financing can affect companies listed on the Indonesian Stock Exchange so that debt financing figures must be minimized both financially and in financial reports for the company so that sales growth will increase and the company will not experience losses.

IMPLEMENTASI BERMAIN FLASH CARD UNTUK MENGEMBANGKAN KEMAMPUAN BAHASA ANAK KELOMPOK B Imam Faizin; Serly
Al-Athfal Vol 1 No 2 (2020): Edisi Desember 2020
Publisher : STIT Pemalang

Kemampuan berbahasa pada anak adalah kemampuan untuk mengekspresikan apa yang dialami dan dipikirkan oleh anak dan kemampuan untuk bersosialisasi dan berkomunikasi dengan lingkungannya maupun teman sebayanya, dalam perkembangan berbahasa anak dikenalkan dengan gambar, kosakata dan huruf agar perkembangan berbahasanya menjadi lebih optimal. Media Flash Card adalah kartu kecil yang berisi gambar, teks, atau tanda simbol yang mengingatkan atau mengarahkan anak kepada sesuatu yang berhubungan dengan gambar. Flash Card biasanya berukuran 8x12 cm, atau dapat disesuaikan dengan besar kecilnya kelas yang dihadapi. Tujuan penelitian ini adalah untuk mengetahui bagaimana cara guru dalam menerapkan media Flash Card kepada anak kelas A di KB Putra Harapan Desa Cibelok Kecamatan Taman Kabupaten Pemalang. Penelitian ini menggunakan penelitian deskriktif kualitatif, dalam subjek penelitian adalah guru kelas dan peserta didik di kelas B sebanyak 10 anak, sedangkan objek dalam penelitian adalah penerapan media Flash Card untuk mengembangkan kemampuan berbahasa anak di KB Putra Harapan Desa Cibelok Kecamatan Taman Kabupaten Pemalang. Berdasarkan hasil wawancara, observasi dan dokumentasi terlihat bahwa dari hasil penelitian menunjukkan bahwa guru sudah menerapkan media Flash Card sesuai dengan langkah-langkah yaitu : 1)Menentukan Tema, 2) Menyiapkan Media Flash Card, 3) Mengenalkan Huruf Dan Kata Kepada Anak, 4) Meyiapkan Alat danBahan, 5) Membagi Anak Ke dalam Beberapa Kelompok, 6) Memberikan kegiatan kepada anak.

PENGUJIAN INVESTMENT RATIO DALAM MENDETEKSI LAPORAN KEUANGAN YANG DIMANIPULASI Serly; Veronica
Indonesian Journal of Accounting and Governance Vol. 5 No. 2 (2021): DECEMBER
Publisher : School of Accountancy, University of Agung Podomoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36766/mywk3637

Financial statements play an important role in providing information about firm performance. Good performance will attract investors and increase investors returns. However, not all companies are able to produce good performance thus encouraging companies to manipulate financial statement. The aim of this research is to detect manipulation in financial statements using investment ratio, such as earning per share, dividend per share, price earning, dividend ratio, total share profitability, and dividend profitability. The indication of manipulation is measured using M-score. As a quantitative study, this study uses secondary data from annual report and financial statements of companies that listed on Indonesia Stock Exchange (IDX). Research shows earning per share and dividend profitability have a significant positive effect on manipulation of financial statement, and dividend per share has a significant negative effect while price/earning, dividend payout ratio, and total share profitability have no significant on manipulation of financial statement.

DESKRIPSI PENGETAHUAN IBU TENTANG TUMBUH KEMBANG BALITA DI TK PESISIR ELA-ELA KECAMATAN UJUNG BULU KABUPATEN BULUKUMBA Jusni; Sulastri; Sumarni; Serly
Journal Of Midwifery And Nursing Studies Vol. 2 No. 1 (2020): Edisi May 2020
Publisher : Akademi Kebidanan Tahirah Al Baeti Bulukumba

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

Good quality children can be achieved by ensuring that the child's development process is also good. Such as height, weight, and head circumference. While develospment is a gradual change and increase in abilities, such as motor skills, sensory, language and social goals, to determine the description of mother's knowledge about toddler growth and development methods, this type of research uses descriptive quantitative methods. The number of samples is 35 respondents. The results of the description of the knowledge of mothers about the growth and development of children under five are mostly sufficiently knowledgeable, 23 respondents (45.7%) were in the poor category as many as 19 respondents (54.3%). Conclusion: The description of the mother's knowledge about the growth and development of children under five is mostly sufficiently knowledgeable, 23 respondents (65.7%), 16 respondents (54.3%) in the gross motoric category were sufficient.

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