Article Per Year (5 Year)
p-Index From 2020 - 2025
3.295
P-Index
This Author published in this journals
All Journal Jurnal Pendidikan Ekonomi (JUPE) Jurnal Akuntansi Profesi Owner : Riset dan Jurnal Akuntansi Journal of Economic, Management, Accounting and Technology (JEMATech) Akurasi : Jurnal Studi Akuntansi dan Keuangan MES: Journal of Mathematics Education and Science Global Financial Accounting Journal Marine Kreatif An Idea Health Journal Dirgamaya: Jurnal Manajemen dan Sistem Informasi Jurnal Minfo Polgan (JMP) MINERAL E-Jurnal Manajemen Trisakti School of Management (TSM) Economics and Business Journal 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
Unknown Affiliation
Agriculture, Biological Sciences & Forestry Humanities Biochemistry, Genetics & Molecular Biology Computer Science & IT Dentistry Earth & Planetary Sciences Economics, Econometrics & Finance Education Energy Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Mathematics Medicine & Pharmacology Nursing Public Health Social Sciences

Published : 23 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 23 Documents
Search

 1   2   3 
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

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (223.415 KB)

Abstract

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.
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

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (402.81 KB)

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.
Pengaruh Perlambatan Ekonomi Global dan Kinerja Keuangan Bank terhadap Pengembalian Saham Bank-Bank Komersial di Bursa Efek Indonesia Agfiyani, Acik; 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 | Full PDF (474.425 KB)

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.
Analisis Pengaruh Modal Bank, Ukuran Bank, Konsentrasi Pasar, Kepemilikan, Inflasi Terhadap Profitabilitas Bank Serly, Serly; Jennifer, Jennifer
Jurnal Akuntansi Profesi Vol 12, No 2 (2021)
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jap.v12i2.41221

Abstract

The purpose of this study is to determine the effect of bank capital, bank size, concentration, ownership, inflation on bank profitability. The method that is used by this study is panel data regression analysis method and this study uses secondary data and the data needed by researchers is obtained from the reports of public companies engaged in banking in Indonesia and listed on the IDX (Indonesian Stock Exchange) during the 2016-2020 period. The results of the study stated that bank capital had no significant effect on bank profitability, bank size had a positive and significant effect on bank profitability, market concentration had no significant effect on bank profitability, ownership had no significant effect on bank profitability, and inflation had a positive and significant effect on bank profitability.Keywords: Bank Profitability, Internal Characteristic, Industry Structure, Economy Situation
Gambaran Kejadian Malaria Pada Ibu Hamil di Rumah Sakit Umum Daerah Kabupaten Boven Digoel Papua Ilyas, Halmina; Serly, Serly
An Idea Health Journal Vol 1 No 01 (2021): FEBRUARY
Publisher : PT.Mantaya Idea Batara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (211.956 KB) | DOI: 10.53690/ihj.v1i1.11

Abstract

In malaria endemic areas, pregnant women are more susceptible to infection with malaria parasites than non-pregnant women. The World Health Organization (WHO) in 2014 estimated that 10,000 maternal deaths each year were associated with malaria infection during pregnancy. The aim of the study was to describe the incidence of malaria in pregnant women at the Boven Digoel District General Hospital, Papua. Methods This research uses a descriptive type of research. Samples were taken as many as 92 pregnant women who were taken by accidental sampling. Collecting data by using a questionnaire sheet. Data analysis was carried out univariate and bivariate. The results showed that from 78 pregnant women who were positive for malaria, most of them suffered from anemia as many as 51 people (65.4%) and 27 people did not suffer from anemia (34.6%). For the incidence of abortion from 78 pregnant women who were positive for malaria, most of them did not experience an abortion as many as 62 people (79.5%) and 16 people had an abortion (20.5%). For the habit of being out of the house at night, from 78 pregnant women who were positive for malaria, most of them were always outside at night as many as 41 people (52.6%) and 37 people (47 people) were not out of the house at night. ,4%). The conclusion of this study, the description of the incidence of malaria in pregnant women mostly suffer from anemia, do not have abortions and are always outside the house at night. The advice that can be given is that malaria in pregnant women must be eradicated immediately so that the MCH program made by the government can be successful and the health of pregnant women can be maintained
FAKTOR-FAKTOR YANG MEMENGARUHI REPEAT PURCHASE INTENTION PADA PENGGUNA APLIKASI SHOPEE DI JAKARTA SERLY, SERLY; SEPTA HARYANTI, DENNY
E-Jurnal Manajemen Trisakti School of Management (TSM) Vol. 4 No. 2 (2024): E-Jurnal Manajemen Trisakti School of Management (TSM)
Publisher : Pusat Penelitian dan Pengabdian kepada Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34208/ejmtsm.v4i2.2561

Abstract

The purpose of this study is to analyze as well as to determine the influence of Perceived Price and Quality of Delivery to Customer Satisfaction and Perceived Value, then Customer Satisfaction and Perceived Value to Repeat Purchase Intention on Shopee Application users in Jakarta. The method used in selecting samples in this research was convenience sampling, then data was taken from 219 respondents who were users and also those who made transactions via the Shopee application. Then, the method used in this research is PLS structural equation modeling (SEM). The results obtained in this research show that the Perceived Price has an influence on the Customer Satisfaction and also Perceived Value. The Quality of Delivery has an influence on the Customer Satisfaction and also Perceived Value. The Perceived Value has an influence on the Customer Satisfaction and Repeat Purchase Intention. The Customer Satisfaction has an influence on the Repeat Purchase Intention among Shopee application users in Jakarta.
Analisis Pengaruh Karakteristik Perusahaan terhadap Kebijakan Dividen pada Perusahaan yang Terdaftar di Bursa Efek Indonesia Serly, Serly; Liyanti, Fanny Desmita
Global Financial Accounting Journal Vol. 5 No. 1 (2021)
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.v5i1.4702

Abstract

Dividend payout ratio is an important thing in the company. Investors can use the dividend payout ratio as a basis for making investment decisions. The purpose of this study is to examine whether the impact of firm size, leverage, profitability, firm age, growth, cash holding, and cash flow volatility on dividend payout ratio on the firms listed in Indonesia Stock Exchange (IDX) from 2015 to 2019. The sample of this study consist of 460 firms from 688 firms listed in IDX from 2015 to 2019. The sampling method in this study was purposive sampling. The total sample is 2,300 observational data and 151 outlier data, after reducing the outlier data, the observational data becomes 2,149 data. The results of this study show that company age has a significant positive impact on the dividend payout ratio, while company size, leverage, profitability, growth, cash holdings and cash flow fluctuations have no effect on the dividend payout ratio. The results of the regression model test show that the ability of all independent variables can explain 62.318% of the dividend policy, while 37,682% is explained by other variables not included in the research model.
Analisis Pengaruh Tata Kelola Perusahaan, Environmental Sensitivity, Financial Distress, dan Manajemen Laba terhadap Pengungkapan Sukarela Perusahaan Keluarga yang Terdaftar di Bursa Efek Indonesia Serly, Serly
Global Financial Accounting Journal Vol. 5 No. 2 (2021)
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.v5i2.6084

Abstract

The purpose of this research is to analyze the effect of good corporate governance, environmental sensitivity, financial distress, and earnings management on voluntary disclosure in family firms listed on the Indonesian Stock Exchange. Voluntary disclosure is measured by good corporate governance (board activity, board size, non-executive directors, foreign ownership, government ownership, institutional ownership, mangerial ownership, and number of shareholders), environmental sensitivity, financial distress, and earnings management as independent variable. Industry type and firm size as control variable. The data used in this study are the annual reports of non-financial companies listed on the Indonesian Stock Exchange. The target population consists of 139 firms or 695 firm-year observations of companies listed on the Indonesia Stock Exchange for the period 2011-2015. The data obtained were tested with panel regression. The results show that board size, number of shareholders, environmental sensitivity, and firm size have positive significant impact on voluntary disclosure. Institutional ownership and financial distress have negative significant impact on voluntary disclosure. In contrast, this research found that board activity, non-executive directors, foreign ownership, government ownership, managerial ownership, earnings management, and leverage have no significant effect on voluntary disclosure.
The The Effects of Tax Avoidance on Firm Value Serly, Serly; Yuliani, Nova
Global Financial Accounting Journal Vol. 8 No. 1 (2024)
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.v8i1.9846

Abstract

Purpose - The main objective of this study is to determine the effect of tax avoidance on firm value. Company size, leverage, ROA, ROE and Sales Growth are control variables. A quantitative approach method is used for this research, where the results of the research were statistically processed based on data originating from the input process, collection process and analysis process. Research Method - A purposive sampling was taken for data collection stage, which samples of this study namely company listed on the Indonesia Stock Exchange for the period of 2016 to 2020. The collected samples are then processed to find out whether there is a connection between one and another. There are 220 companies that fulfill the sample criteria in this research. Findings - The outcome of this study explain that firm value is not affected by tax avoidance, firm size has a significant negative effect on firm value, while ROA and leverage have significant positif effect on firm value, meanwhile ROE has no significant effect on firm value, leverage has a significant positive effect on firm value, as well sales growth. Implication - Research on the effect of tax avoidance on firm value generally shows that tax avoidance can increase firm value in the short term through tax cost savings. However, the research results found that there was no influence between tax avoidance and firm value. The implication is that tax avoidance practices are not considered significant by investors in assessing firm value. This suggests that other factors, such as operational performance or market conditions, may play a greater role in determining firm value, and tax avoidance does not always provide significant benefits or losses.
Dampak Struktur Kepemilikan dan Karakteristik Dewan Direksi Terhadap Strategi Penghindaran Pajak Susanto, Androni; Serly, Serly; Jasmine, Jasmine
Jurnal Pendidikan Ekonomi (JUPE) Vol. 12 No. 1 (2024)
Publisher : Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/jupe.v12n1.p73-84

Abstract

The aim of the research is to determine the influence of ownership structure and characteristics of the board of directors on tax avoidance strategies in manufacturing sector companies listed on the BEI in 2018-2022. Tax avoidance calculations are represented by ETR and CFETR. Based on the criteria, there are 767 data observations for ETR and 717 data for CFETR. Comparative causal research is used to determine each relationship. Data is processed to formulate hypotheses using descriptive methods and regression methods. The research conclusion is that institutional ownership and board size have a negative effect and foreign ownership has a positive effect on tax avoidance. Meanwhile, managerial ownership, board independence and board meeting frequency have no influence on tax avoidance.
Co-Authors Abin, Rais Abri Abri, Abri Agfiyani, Acik Amirudin Amirudin Anita Anita Anwar Anwar Arif Maulana Yusuf Asdar, Faisal Budi Harsono Dea Tiara Monalisa Butar-Butar Delnecca, Delnecca Endang Setyawati Hisyam, Endang Setyawati Fitri Anggriani Golan Hasan, Golan Hodairiyah, Hodairiyah Ilham Ilham Ilyas, Halmina Indaryono Indaryono, Indaryono Irja, Mhd Irmawaty, Irmawaty Jasmine, Jasmine Javita, Javita Jennifer Jennifer Jolinna, Cindy Karmini, Resti Khoh, Azan Liyanti, Fanny Desmita Malay, Irvan MUHAMMAD RIZAL Muzakkir Muzakkir Natalya, Natalya Pane, Kiki Candra Pohan, Syahrial Hasanuddin Putri, Adriyana Ramadana, Mariska Ray Suryadi, Ray Rostiani, Yeny Safna, Safna SEPTA HARYANTI, DENNY Septiany, Sheila Sitorus, Indra Benny Sugianto Sugianto Susanto, Androni Tang, Sukiantono Tiffany, Tiffany Verona, Naza Yayuk Apriyanti, Yayuk Yuliani, Nova Zain, M. Rafli Zarini, Irma