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All Journal Jurnal Pendidikan dan Pengajaran JIKSI (Jurnal Ilmu Komputer dan Sistem Informasi) Journal of Educational Science and Technology Jurnal Riset Gizi Jurnal Organisasi Dan Manajemen SEEIJ (Social Economics and Ecology International Journal) JURNAL EDUCATION AND DEVELOPMENT Martabe : Jurnal Pengabdian Kepada Masyarakat Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan JURNAL PENDIDIKAN TAMBUSAI Journal of Educational Research and Evaluation Ensiklopedia of Journal Jurnal Riset Informatika Jurnal Administrasi dan Manajemen Journal Of Management Science (JMAS) SULTANIST: Jurnal Manajemen dan Keuangan Maker: Jurnal Manajemen Jurnal Muara Ilmu Ekonomi dan Bisnis Jusikom: Jurnal Sistem Informasi Ilmu Komputer Valid Jurnal Ilmiah FIRM: Journal of Management Studies Abdi Dosen : Jurnal Pengabdian Pada Masyarakat JIPIS AGRINULA: Jurnal Agroteknologi dan Perkebunan Attractive : Innovative Education Journal Jurnal Buana Akuntansi Jurnal Penelitian Pendidikan, Psikologi Dan Kesehatan (J-P3K) Jurnal Pengabdian kepada Masyarakat Nusantara Psikoborneo : Jurnal Ilmiah Psikologi Telcomatics International Journal of Business, Law, and Education Jurnal Pengabdian kepada Masyarakat Cendikia : Media Jurnal Ilmiah Pendidikan Pillar of Physics Education : Jurnal Berkala Ilmiah Pendidikan Fisika Transekonomika : Akuntansi, Bisnis dan Keuangan Bulletin of Community Engagement Jurnal Ilmu Ekonomi dan Sosial (JIES) JURNAL PENDIDIKAN INDONESIA: Teori, Penelitian, dan Inovasi Jurnal Pengabdian Masyarakat : Pemberdayaan, Inovasi dan Perubahan AKADEMIK: Jurnal Mahasiswa Humanis Psikologia : Jurnal Psikologi Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Eduvest - Journal of Universal Studies IKHLAS: Jurnal Pengabdian Dosen dan Mahasiswa Jurnal Horizon Pendidikan Social Engagement: Jurnal Pengabdian Kepada Masyarakat Jurnal Riset Gizi Jurnal Pendidikan Progresif Journal of Green Engineering for Sustainability Jurnal Riset Gizi Jurnal Akuntansi Indonesian Journal of Islamic Psychology Prosiding Seminar Nasional Keguruan dan Pendidikan (SNKP)
sherly sherly
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How Teacher Performance Moderated by Teacher Competence to Improve Students’ Achievement? Sherly, Sherly; Lie, Darwin; Dharma, Edy; Sihombing, Humiras Betty Marlina; Sudirman, Acai
Jurnal Pendidikan Progresif Vol 12, No 2 (2022): Jurnal Pendidikan Progresif
Publisher : FKIP Universitas Lampung

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

Abstract

Objective The purpose of this study is to analyze teacher performance based on teacher competence which has an impact on student achievement at SMA Negeri 5 Pematangsiantar. Methods: The population in this study amounted to 30 people. The data analysis technique used is quantitative descriptive analysis. Conclusion: The competencies There is a positive influence between teacher competence on teacher performance and there is a positive influence between teacher performance on student achievement. There is a strong and positive relationship between teacher competence and teacher performance and there is a strong and positive relationship between teacher performance and learning achievementpossessed by each teacher will show the real teacher. These competencies are manifested in the form of mastery of knowledge, skills and also professional attitudes in carrying out their functions as teachers. Keywords: teacher performance, teacher competence, student achievement.DOI: http://dx.doi.org/10.23960/jpp.v12.i2.2022333
The Role of Auditor Characteristics on Tax Avoidance Hendi, Hendi; Sherly, Sherly
Jurnal Akuntansi Vol. 16 No. 1 (2024): Vol 16 No 1 (2024)
Publisher : Universitas Kristen Maranatha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28932/jam.v16i1.8098

Abstract

Abstract Purpose - This study aims to explore the role of auditor characteristics on the practice of tax avoidance in Indonesia. Auditor characteristics are determined from the auditor industry specialization, audit opinion, audit tenure, and audit fee. Meanwhile, tax avoidance behavior is determined from a comparison of the effective tax rate (ETR). Design/methodology/approach - The secondary data analysis on this study applies a panel data regression method to analyze data from companies listed on the Indonesia Stock Exchange between 2018 and 2022. Findings - The findings indicate that audit tenure has a significant negative effect on tax avoidance. Meanwhile, auditor industry specialization, audit opinion, and audit fees do not have a significant effect on tax avoidance. Research limitations/implications - The results of this study contribute to the role of auditor characteristics on tax avoidance practices. Keywords: Auditor Characteristics, Audit Fee, and Tax Avoidance
HUBUNGAN JENIS KELAMIN DENGAN KEBIASAAN MEROKOK, CUCI TANGAN DAN PERILAKU GIZI DI MASA PANDEMI COVID 19 yuliantini, emy; haya, miratul; yunianto, andi eka; sherly, sherly; antini, tri
JURNAL RISET GIZI Vol. 9 No. 1 (2021): Mei (2021)
Publisher : Poltekkes Kemenkes Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31983/jrg.v9i1.6226

Abstract

Background: Coronavirus 2019 (COVID-19) is a respiratory disease caused by corona virus. Smokers are the most vulnerable group form Covid-1. Dirty hands can spread disease by providing entry to pathogens, bacteria, or viruses. Handwashing could be effective and efficient prevention to prevent covid-19 infection.Objective: To determine the relationship between gender and smoking habits, handwashing and nutritional behavior among respondents.Methods: A descriptive-analytic study with a cross-sectional design. Respondents were 966 people who lived in Bengkulu Province. Data collection was carried out by online questionnaire which were distributed through WhatsApp media. Data analysis used the chi-square test.Results: There were significant relationship between gender and smoking habits (p = 0.003), gender and handwashing (p = 0.000), gender and nutritional behavior related with fresh food consumptions (p = 0.026). There were no relationship between gender and nutritional behavior related to preserved/instant foods consumption (p = 0.463), nutritional behavior and fruit-vegetable consumption habits (p = 0.090).Conclusion: There is a relationship between gender and smoking and handwashing habits.
IMPROVING THE NUMERATION AND LITERATURE CAPABILITIES OF CLASS III STUDENTS IN SIMARHOMPA 177041 ELEMENTARY SCHOOLS THROUGH THE CAMPUS TEACHING PROGRAM Silitonga, Njuah Moenda Sari; Herman, Herman; Sherly, Sherly; Julyanthry, Julyanthry; Tannuary, Arwin; Sinurat, Bloner; Simangunsong, Rosma; Sitanggang, Anita
Abdi Dosen : Jurnal Pengabdian Pada Masyarakat Vol. 6 No. 3 (2022): SEPTEMBER
Publisher : LPPM Univ. Ibn Khaldun Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (359.093 KB) | DOI: 10.32832/abdidos.v6i3.1334

Abstract

With the coronavirus, the activities of the community have been disrupted. So that it has an impact on the Indonesian people, especially in the world of education. Since the COVID-19 pandemic, learning in Indonesia has been held online. The purpose of carrying out teaching activities at simarhompa 177041 elementary schools is to improve the literacy and numeracy skills of third-grade elementary school students by utilizing the independent campus program with campus teaching by students. This campus teaching activity is carried out from August 9, 2021, to December 17, 2021. The schedule of activities includes assignments, the deployment of campus teaching participants, the teaching process, mentoring with field lecturers student withdrawals, and closings. After the implementation of campus teaching was completed, this program proved to be very beneficial for students and schools. Both as they study and as they program with other students, students gain a wealth of practical experience in the field. Placement schools, on the other hand, recognize that the presence of students on site is very helpful for them in terms of teaching programs, assisting with technology adaptation, and assisting school administration and teachers.
SOCIALIZATION OF DIGITAL ENTREPRENEURS FOR GENERATION Z AT SULTAN AGUNG PEMATANGSIANTAR PRIVATE HIGH SCHOOL Sherly, Sherly; Halim, Fitria; Augustinah, Fedianty; Dharma, Edy; Sudirman, Acai
Abdi Dosen : Jurnal Pengabdian Pada Masyarakat Vol. 7 No. 3 (2023): SEPTEMBER
Publisher : LPPM Univ. Ibn Khaldun Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32832/abdidos.v7i3.1777

Abstract

The urgency of this community service activity with the theme of Socializing Digital Entrepreneurs for Generation Z at Sultan Agung Pematangsiantar Private High School is to provide knowledge about digital entrepreneurs and training on applying digital marketing using the E-Commerce platform. The method used to implement this activity is through lectures and direct practice of implementing digital entrepreneurs. The stages of implementing this event include the opening and introduction of digital entrepreneurs, presentations on digital entrepreneurs, presentations on several problems often faced by digital entrepreneurs, then continued with practices related to digital marketing. After the service activities were completed, a follow-up interview was conducted regarding the impact of implementing the service activities
HUBUNGAN JENIS KELAMIN DENGAN KEBIASAAN MEROKOK, CUCI TANGAN DAN PERILAKU GIZI DI MASA PANDEMI COVID 19 yuliantini, emy; haya, miratul; yunianto, andi eka; sherly, sherly; antini, tri
JURNAL RISET GIZI Vol. 9 No. 1 (2021): Mei (2021)
Publisher : Poltekkes Kemenkes Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31983/jrg.v9i1.6226

Abstract

Background: Coronavirus 2019 (COVID-19) is a respiratory disease caused by corona virus. Smokers are the most vulnerable group form Covid-1. Dirty hands can spread disease by providing entry to pathogens, bacteria, or viruses. Handwashing could be effective and efficient prevention to prevent covid-19 infection.Objective: To determine the relationship between gender and smoking habits, handwashing and nutritional behavior among respondents.Methods: A descriptive-analytic study with a cross-sectional design. Respondents were 966 people who lived in Bengkulu Province. Data collection was carried out by online questionnaire which were distributed through WhatsApp media. Data analysis used the chi-square test.Results: There were significant relationship between gender and smoking habits (p = 0.003), gender and handwashing (p = 0.000), gender and nutritional behavior related with fresh food consumptions (p = 0.026). There were no relationship between gender and nutritional behavior related to preserved/instant foods consumption (p = 0.463), nutritional behavior and fruit-vegetable consumption habits (p = 0.090).Conclusion: There is a relationship between gender and smoking and handwashing habits.
EDUKASI KEMASAN PANGAN YANG SEHAT BESERTA KAJIAN ISLAMI DI RANTING AISYIYAH JATIMAKMUR BEKASI Azharita, Ristianti; Siska Yasa Putri, Elfia; Sherly, Sherly
Martabe : Jurnal Pengabdian Kepada Masyarakat Vol 7, No 3 (2024): MARTABE : JURNAL PENGABDIAN KEPADA MASYARAKAT
Publisher : Universitas Muhammadiyah Tapanuli Selatan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31604/jpm.v7i3.934-939

Abstract

Di zaman sekarang ini semakin banyak para pedagang makanan atau minuman dengan menggunakan kemasan yang beraneka ragam, mulai dari kemasan yang terbuat dari sterofoam, plastik, kertas, alumunium foil dan sebagainya. Dari beraneka ragamnya pengemasan pada pangan tersebut, terdapat pula kemasan yang dapat membahayakan kesehatan dan ada juga yang aman untuk digunakan. Masalah yang sering terjadi dalam pengemasan pangan adalah kurangnya pengetahuan masyarakat mengenai kemasana pangan yang aman atau pun yang dapat menimbulkan bahaya bagi kesehatan. Kegiatan pengabdian ini memiliki tujuan memberikan informasi kepada mitra mengenai pembungkus pangan yang baik dan  aman bagi kesehatan tubuh. Kegiatan pengabdian masyarakat ini diadakan di Ranting Aisyiyah Jatimakmur, Kecamatan Pondok Gede Kota Bekasi. Metode yang kami terapkan pada kegiatan ini adalah ceramah dan diskusi. Hampir semua anggota Ranting Aisyiyah Jatimakmur termasuk didalamnya adalah beberapa pengurus Pimpinan Ranting Aisyiyah Jatimakmur turut serta dalam kegiatan ini. Hasil dari kegiatan ini adalah peserta memperoleh informasi tentang pengemasan makanan yang baik bagi tubuh. 
PELATIHAN PENULISAN KARYA ILMIAH MAHASISWA SEMESTER ENAM DI INSTITUT AGAMA ISLAM (IAI) YASNI BUNGO Hurmaini, M.; Hasanah, Dewi; Ropiko, Ropiko; Suraya, Elly; Kartubi, Kartubi; Indriyani, Tuti; Sherly, Sherly
Martabe : Jurnal Pengabdian Kepada Masyarakat Vol 7, No 2 (2024): MARTABE : JURNAL PENGABDIAN KEPADA MASYARAKAT
Publisher : Universitas Muhammadiyah Tapanuli Selatan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31604/jpm.v7i2.621-627

Abstract

Penulisan karya ilmiah yang baik dan benar sangat diperlukan dalam rangka untuk menunjang tugas profesional sebagai akademisi. oleh karena itu perlu adanya pelatihan penulisan karya ilmiah melalui kegiatan pengabdian kepada masyarakat (PkM) sebagai upaya pemberian pemahaman kepada mahasiswa di IAI Yasni Kabupaten Bungo dalam pelaksanaan teknis penulisan yang benar menyesuaikan metode penulisan dan penggunaan bahasa Indonesia yang baik dan benar. Dalam rangka membantu penulis dan peneliti dalam menghasilkan karya ilmiah yang mematuhi protokol, sistematika, dan keterampilan menulis yang baik, proyek pengabdian masyarakat ini bertujuan untuk memberikan informasi dan kesadaran tentang proses penulisan artikel ilmiah. Beberapa Guru Besar Fakultas Tarbiyah dan Keguruan UIN Sulthan Thaha Saifuddin Jambi bahu-membahu menyelesaikan proyek pengabdian masyarakat ini. Partisipan penelitian adalah mahasiswa program IAIN Yasni Kabupaten Bungo. Pelatihan dilakukan melalui penggunaan presentasi Powerpoint (PPT) yang dilanjutkan dengan pendampingan teknis dalam penciptaan karya ilmiah. Setelah mengkaji metode dan sistem, peserta mempraktikkannya dengan menulis artikel ilmiah singkat. Tujuan dari pelatihan penulisan karya ilmiah yang dilaksanakan bagi mahasiswa semester enam di IAI Yasni Bungo adalah untuk membantu mereka mengembangkan keterampilan dalam mengikuti sistematika penulisan karya ilmiah, serta memberikan wawasan kepada mereka tentang cara mengidentifikasi ide dan pokok bahasan. untuk menulis. Setelahnya, para peserta dibekali narasumber mengenai langkah dan tata cara penerbitan artikel ilmiah. Peserta diminta untuk menghasilkan artikel ilmiah sebagai tindak lanjut kegiatan pengabdian selanjutnya pada akhir kegiatan pengabdian kali ini
Pengaruh Tingkat Pertumbuhan, Profitabilitas, Leverage dan Ukuran Perusahaan terhadap Kebijakan Dividen Perusahaan Makanan dan Minuman Sherly, Sherly; Edastami, Mayangsari
AKADEMIK: Jurnal Mahasiswa Humanis Vol. 4 No. 3 (2024): AKADEMIK: Jurnal Mahasiswa Humanis
Publisher : Perhimpunan Sarjana Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37481/jmh.v4i3.1027

Abstract

The objective of this study is to analyze the influence of certain key variables Growth rate, profitability, Leverage, and company size on dividend policy. The investigation endeavors to determine the extent to which these variables affect the aforementioned policy. Employed in this analysis are four independent variables: Growth rate, indicated by Growth; profitability, indicated by Return on Asset (ROA); Leverage, indicated by Debt to Equity Ratio (DER); and company size, indicated by FirmSize. The focus of this research is the dividend policy, represented here by the Dividend Payout Ratio (DPR) as the dependent variable. In the food and beverage sector, 96 companies were initially considered; however, only 18 of these met the requisite criteria with a total of 90 data samples eligible for analysis. Consequently, from the 480 data samples originally gathered, only 90 were suitable for further examination. It was concluded that the influence of the Growth rate on the dividend policy is both minimal and adverse. The effect of profitability on the dividend policy has similarly been identified as both slight and negative. In contrast, the research established that Leverage and company size both have a substantial and positive impact on the dividend policy. This study furnishes empirical evidence indicating that financial ratios, when contemplated by companies, facilitate the implementation of dividend policies internally.
EMPOWERING THE IMPLEMENTATION OF SELF-RELIANCE BASED CHARACTER EDUCATION AT SMK SWASTA TELADAN TANAH JAWA Herman, Herman; Sherly, Sherly; Silalahi, Dumaris E.; Sihombing, Partohap Saut Raja; Julyanthry, Julyanthry; Panjaitan, Muktar Bahruddin; Purba, Lydia; Simamora, Rianita; Sinurat, Bloner; Dumayanti Sihombing, Sabar
Martabe : Jurnal Pengabdian Kepada Masyarakat Vol 5, No 1 (2022): Martabe : Jurnal Pengabdian Kepada Masyarakat
Publisher : Universitas Muhammadiyah Tapanuli Selatan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31604/jpm.v5i1.218-223

Abstract

As we know that nowadays self-reliance is very important for the students in shaping their character. Lots of students are not mature because of they are not independence. The aim of this research is to empower the teachers’ understanding in implementing self-reliance based character education to the students. Methods used in this community service were socialization with PowerPoint presentation. Then sharing session with questions and answers to the presentation presented. This presentation was continued to case exposure with some reality conditions and group discussion. The location of this community service was at SMK Swasta Teladan Tanah Jawa in Simalungun Regency. Thirty-three teachers were the participants conducted on 7-8 January 2020. After collecting all the data, the researcher found that there are some results of how teachers can help to implement the self-reliance based character education such as: 1) to be active learners, 2) encouraging students in asking question when teaching and learning process for every subject, 3) teachers’ method of teaching, 4) integrating scout or boys’ brigade in the school, 5) students’ discipline to school policy, and 6) students’ freedom in using the internet as media for learning. Though there were problems in implementing the self-reliance based character education such as parents’ encouragement to school policy and teachers’ ability to implement the self-reliance in the subject, the researchers hope that this socialization can enlighten and empower teachers in implementing the self-reliance to the students for the brighter future of the students themselves and also for the advances of country.
Co-Authors Abd. Rasyid Syamsuri Acai Sudirman Ahmaddien, Iskandar Aldri Frinaldi Andik Yulianto Andy Wijaya Ang, Joanne Angga Syahputra Arief Wibisono Lubis Aritonang, Oka Augustinah, fedianty Azharita, Ristianti Berlien, Richard Berwinto, Berwinto Br Gurusinga, Latersia Br Simanungkalit, Helen Renata Bunarto, Angelina Butarbutar, Marisi Butarbutar, Novita Cahyanti, Dewi Calen, Calen Candra, Vivi Christabel, Valencia Christine Loist Christy Theodora Chusnu Syarifa Diah Kusuma Claudia, Jelsy Cynthia Theodora Darwin Lie Delima Sitanggang, Delima Desi Arisandi Desiana, Lusy Desnita Dewi Hasanah Dharma, Edy Diana Frederica Doloksaribu, Winda Sri Astuti Dumaris, Atri Dumayanti Sihombing, Sabar Edastami, Mayangsari Edelyn, Edelyn Edy Dharma Efendi Efendi Eka Daryanto, Eka Emy Yuliantini Endang Ruswanti Erbin Chandra Fauzi. R, Wirdan Fianty, Melissa Indah Fitri Handayani Fitria Halim Fransisca, Yuniati Ganovia, Paulus Garvin, Garvin H. Nelson Doloksaribu Hasibuan, Thezar Fiqih Hidayat Hendi, Hendi Hendrick Sasimtan Putra Herman Januarti, Indri Jevina, Windy Joanne, Joanne Joceslyn, Joceslyn Jonata, Arverdi Julyanthry, Julyanthry Junaidi, Yulian Karimah, Khairunnisaa Nurul Kartubi Kartubi Kastanya, Lidia Kevin Indajang Khote, Yasmine Kinski, Amelia Kisno Kisno Kisno - Lee, Lesley Peterson Lenny Dermawan Sembiring Lim Muk Sen, Raymond Lim, Louis Lim, Viona Lora Ekana Nainggolan Lubis, Fajar Rezeki Ananda M. Hurmaini Malay, Kheisya Evrina Mardiana, Desy Marlina Sihombing, Humiras Betty Martin, Cicelly Aurelia Marto Silalahi Marudut Mulia Siregar, Victor Melda Veby Ristella Munthe Mentari, Dini Miratul Haya, Miratul Monica Mawarni Monika, Monika Muhammad Arbi Nainggolan, Anju Bherna D. Panggabean, Esther Praja Anggriany PANJAITAN, MUKTAR B Partohap S. R Sihombing, Partohap S. R Pinassang, Jeanny Laurens Prawira, M. Yudha Purba, Arifin Tua PURBA, LYDIA Purba, Novia Purba, Novia Sri Parindu Qian, Violyn Raden Mohamad Herdian Bhakti Rasmulia Sembiring Regina, Agatha Riesvi, Aufiar Rinaldo, Rinaldo Rizka Ismayanti Robert Tua Siregar Roland Fran Vernando Ropiko ropiko Rosma Simangunsong Safira, Safira Saragih, Laila Putriani Saragih, Normalina Sembiring, Ulung Siallagan, Dolly Miduk Sihombing, Humiras Betty Marlina Silitonga, Njuah Moenda Sari Sim, Michelle Simamora, Rianita Sinaga, Marince Sinaga, Onita Sari Sinaga, Reza Sanjaya Sinurat, Bloner Siregar, Liper Siregar, Victor Marudut Mulia Siringo-Ringo , Eko Deswin Miechaels Siringo-Ringo, Eko Deswin Miechaels Sisca Sisca, Sisca Siska Yasa Putri, Elfia Sitanggang, Anita Situmeang, Vera Ningsi Sofiyan Stefany, Evaline styawan, jody Sugara, Heru Sumaryanto Sumaryanto, Sumaryanto Suraya, Elly Syawal Gultom Tannuary, Arwin Tengku Riza Zarzani N Tju, Meriana Tony Tony Tri Antini, Tri Tuti Indriyani Vanikaramoy, Vanikaramoy Victor Saputera Harefa Victor Victor Wakhyuni, Emi Wirdan Fauzi Rahman Wulan Audia Yunianto, Andi Eka Yuris Danilwan Zega, Kasih Lestari