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All Journal Global Financial Accounting Journal Cakrawala: Jurnal Pengabdian Masyarakat Global Jurnal Intelek Dan Cendikiawan Nusantara
Serly Serly
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Agriculture, Biological Sciences & Forestry Humanities Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Social Sciences Other

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Analisis Pengaruh Karakteristik Bank terhadap Profitabilitas Bank pada Perusahaan yang Terdaftar di Bursa Efek Indonesia Serly Serly; Tiffany Tiffany
Global Financial Accounting Journal Vol 3 No 2 (2019)
Publisher : Faculty of Economics, Universitas Internasional Batam

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Abstract

This research has a purpose to analyze the effect of bank characteristics on bank profitability in company listed on Indonesia Stock Exchange. Return on assets, return on equity, and net interest margin as the proxy of profitability as the dependent variable. The independent variables are non-performing loans, loan loss provision, inflation rate, deposits, interest margin, bank size, capital ratio, and loans. The sample processed in this research are bank company listed in Indonesia Stock Exchange within 2013-2017. The data is processed by a statistic software with panel regression method to be analyzed. The result shows that non-performing loans, loan loss provision, inflation rate, deposits, bank size, and loans had no significant effect on return on assets. In contrast, interest margin had a significant negative effect on return on assets. Non-performing loans, capital ratio, and loans had significant positive effect on return on equity, whereas loan loss provision and deposits had significant positive effect on return on equity. But inflation rate, interest margin, and bank size had no significant effect on return on equity. Non-performing loans, capital ratio, and loans had significant positive effect on net interest margin, whereas loan loss provision and deposits had significant positive effect on net interest margin. But inflation rate, interest margin, and bank size had no significant effect on net interest margin.
Analisis Pengaruh Karakteristik Dewan Dan Struktur Kepemilikan Terhadap Pengungkapan Sukarela Pada Perusahaan Yang Terdaftar Di Bursa Efek Indonesia Serly Serly
Global Financial Accounting Journal Vol 2 No 1 (2018)
Publisher : Faculty of Economics, Universitas Internasional Batam

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Penelitian ini dilakukan dengan tujuan untuk memperoleh bukti empiris pengaruh karakteristik dewan dan struktur kepemilikan terhadap pengungkapan sukarela yang disajikan pada laporan tahunan. Populasi yang digunakan adalah laporan lahunan perusahaan yang terdaftar di Bursa Efek Indonesia dengan periode pengamatan tahun 2010 hingga tahun 2014 dengan metode purposive sampling. Terdapat 35 item dalam mendeteksi tingkat pengungkapan sukarela. Hasil penelitian ini menjelaskan bahwa independen variabel yang berpengaruh signifikan pada tingkat pengungkapan sukarela antara lain kepemilikan pemerintah dan kepemilikan manajerial. Variabel jumlah pemegang saham, ukuran dewan direksi, jumlah komisaris independen, kepemilikan asing, kepemilikan institusi, dan jumlah pemegang saham tidak memiliki pengaruh yang signifikan terhadap pengungkapan sukarela.
Pengaruh Perlambatan Ekonomi Global dan Kinerja Keuangan Bank terhadap Pengembalian Saham Bank-Bank Komersial di Bursa Efek Indonesia Acik Agfiyani; Serly Serly
Global Financial Accounting Journal Vol 3 No 1 (2019)
Publisher : Faculty of Economics, Universitas Internasional Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37253/gfa.v3i1.436

Abstract

This study aims to determine the effect of global economic slowdown and bank financial performance on the return of shares of commercial banks on the IDX. The independent variables used are NIM, NPL, CAR, LDR, Indonesian GDP, Chinese GDP, and American GDP. This study uses a sample of 31 commercial banks listed on the IDX in the period 2013-2017. The results of the study state that China's GDP and NPL have a positive effect on stock returns. The independent variable of American GDP has a negative effect on stock returns. Whereas NIM, CAR, LDR, and Indonesian GDP are declared not to affect stock returns.
Etika Komputer dalam Implementasi Sistem ERP Odoo pada UMKM Sasukun Cafe Lazarus Lazarus; Melda Agnes Manuhutu; Natasya Virginia Leuwol; Serly Serly; Jefri Jefri; Reiner Reiner; Samuel Samuel; Delfin Delfin; Lulu Jola Uktolseja
Cakrawala: Jurnal Pengabdian Masyarakat Global Vol. 4 No. 2 (2025): Mei: Cakrawala: Jurnal Pengabdian Masyarakat Global
Publisher : Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/cakrawala.v4i2.4832

Abstract

 Sasukun Cafe is one of the micro, small, and medium enterprises (MSMEs) engaged in the culinary sector with an operational scale that continues to grow. As the business grows, this café is faced with a number of managerial challenges such as inefficient management of raw material stocks, recording sales transactions that are still done manually, and inaccuracies in the bookkeeping system. This condition has the potential to reduce operational efficiency and accuracy, as well as hinder data-driven decision-making processes. To overcome these problems, this program aims to implement an Odoo-based Enterprise Resource Planning (ERP) system as an integrative solution to unify all business processes in one centralized and automated information system. The method used in this program is a case study with a qualitative descriptive approach. The implementation process includes identifying business needs, installing and configuring key Odoo modules such as Inventory, Sales, Purchasing, and Accounting, migrating initial data from legacy systems to the Odoo platform, training operational staff, and evaluating post-implementation system performance. The results of the implementation show that the use of Odoo ERP is able to significantly increase operational efficiency by up to 35%, minimize errors in stock recording and financial transactions, and speed up the process of preparing financial and managerial reports. In addition, this ERP system also provides convenience for management in conducting accurate real-time data analysis. The conclusion of this program states that the implementation of Odoo-based ERP systems has proven to be effective, flexible, and affordable in increasing the competitiveness and operational professionalism of MSMEs, especially in the food and beverage sector. This implementation also provides a strong foundation for MSMEs to develop sustainably in the digital era.
EVALUASI KETERLIBATAN SISWA MELALUI PEMBELAJARAN KREATIF DI KELAS VI SD NEGERI 101783 SAENTIS Serly Serly; Merry Pretty; Roniah Ritonga; Wesly Ifania Silalahi; Cristin Indah Rani Sihombing; Oxana Karanina
Jurnal Intelek Dan Cendikiawan Nusantara Vol. 2 No. 5 (2025): Oktober - November 2025
Publisher : PT. Intelek Cendikiawan Nusantara

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Abstract

Pendidikan merupakan hak seluruh warga negara tanpa membedakan asal-usul, status ekonomi, maupun kondisi fisik, sebagaimana tercantum dalam Undang-Undang Nomor 20 Tahun 2003 tentang Sistem Pendidikan Nasional. Berdasarkan prinsip tersebut, pelaksanaan pendidikan inklusi di Sekolah Dasar menjadi penting untuk diwujudkan. Artikel ini bertujuan mendeskripsikan strategi pembelajaran kreatif yang dapat digunakan dalam pendidikan inklusi dengan metode tinjauan pustaka melalui pengumpulan berbagai sumber referensi menggunakan mesin pencarian akademik. Hasil kajian menunjukkan bahwa pembelajaran inklusi di Sekolah Dasar tidak hanya menekankan pencapaian akademik, tetapi juga pengembangan keterampilan sosial peserta didik. Strategi pembelajaran kreatif yang dapat diterapkan meliputi remedial teaching, strategi deduktif, induktif, heuristik, ekspositori, klasikal, kooperatif, hingga strategi perubahan perilaku, yang akan efektif apabila didukung oleh pemilihan tujuan, materi, media, metode, evaluasi, serta lingkungan belajar yang kondusif. Dengan penerapan strategi pembelajaran kreatif, guru dapat mendorong pemahaman materi sekaligus mengembangkan sikap dan keterampilan sosial peserta didik, sehingga artikel ini diharapkan menjadi referensi bagi pendidik dalam merancang pembelajaran inklusif yang adaptif dan bermakna di Sekolah Dasar.
Co-Authors Acik Agfiyani Cristin Indah Rani Sihombing Delfin Delfin Jefri Jefri Lazarus Lazarus Lulu Jola Uktolseja Melda Agnes Manuhutu Merry Pretty Natasya Virginia Leuwol Oxana Karanina Reiner Reiner Roniah Ritonga Samuel Samuel Tiffany Tiffany Wesly Ifania Silalahi