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Pengelolaan Limbah Rumah Tangga Untuk Pupuk Organik Cair Urban Farming Dalam Mencerdaskan Keterampilan Masyarakat Rovila El Maghviroh; Nur Maf’ulla, Putri; Raihan Ahlul Firdaus; Choirunnisa’ Ainur Rohmah; Muhammad Harun Ar Rosyid; Fauzia Rahma Syaharani; Daffa Rizkidhiya Hanif; M. Ravvi Dinil Adhim; Fatchur Rohman; Azzakiyatul Amaliyah; Gadis Triyani Rasyiida; Sheryl Chintya Lena
TEKIBA : Jurnal Teknologi dan Pengabdian Masyarakat Vol. 5 No. 3 (2025): TEKIBA : Jurnal Teknologi dan Pengabdian Masyarakat (September)
Publisher : Fakultas Teknik, Universitas PGRI Banyuwangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36526/tekiba.v5i3.6315

This study focuses on the innovation of converting abandoned land into organic waste disposal sites (OPC) as an eco-friendly solution to combat environmental degradation and promote sustainable urban agriculture in Simoketawang. The study found that most abandoned land is poorly managed, resulting in negative environmental impacts. The study conducted workshops with Family Welfare Movement (PKK) stakeholders, including planning, material procurement, and practical implementation of the POC. The process involved re-enriching organic waste with fresh water and air, resulting in significant improvements in community knowledge and skills. The research results show that the implementation of POC can significantly reduce environmental degradation by 70% and improve community welfare by 95% or 50,000 per month. The activity also highlights the importance of environmental protection, soil nutrition, and social learning in urban agriculture practices. However, the community service also highlights the need for ongoing training, which requires collaboration with local governments to implement the program. This activity contributes significantly to assessing community skills and transforming abandoned land into a model for sustainable urban agriculture.

The Influence of Good Corporate Governance on Sustainability Reporting: The Moderating Role of Leverage nurdina, Nurdina; El Maghviroh, Rovila
Jurnal Penelitian Ekonomi Dan Akuntansi Vol 10 No 3 (2025): JURNAL PENELITIAN EKONOMI DAN AKUNTANSI
Publisher : Program Studi Akuntansi Universitas Islam Lamongan

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This study aims to analyze the effect of Good Corporate Governance (GCG) mechanisms (independent commissioners, audit committees, and managerial ownership) on the quality of sustainability reports in mining companies listed on the Indonesia Stock Exchange for the period 2021–2023, as well as to examine the role of the Debt to Equity Ratio (DER) as a moderating variable. The research employed a quantitative approach with purposive sampling techniques, resulting in a sample of 29 companies. Data were obtained from annual reports and GRI-based sustainability reports. The analysis was conducted through multiple regression and moderated regression analysis (MRA). The results indicate that the audit committee has a positive and significant impact on sustainability reports, whereas independent commissioners and managerial ownership have no effect. DER is not proven to moderate the relationship between GCG mechanisms and the quality of sustainability disclosure. These findings confirm that the effectiveness of internal oversight through the audit committee is more decisive than ownership structure or external pressure from the funding structure. This study contributes theoretically to the strengthening of stakeholder theory and legitimacy theory, and provides practical implications for regulators and management to enhance the quality of sustainable governance in the mining sector.

Reassessing Islamic Hedging Fatwa in Indonesia: Accounting, Regulation, and Market Practices Rovila El Maghviroh; Indra Suwandi; Nurdina Nurdina
Share: Jurnal Ekonomi dan Keuangan Islam Vol. 15 No. 1 (2026)
Publisher : Universitas Islam Negeri Ar-Raniry

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22373/share.0041

Exchange rate volatility remains a major challenge for businesses, including institutions operating within the Islamic financial system. In Indonesia, Dewan Syariah Nasional–Majelis Ulama Indonesia Fatwa No. 96/DSN-MUI/IV/2015 serves as the primary reference for Sharia-compliant hedging transactions. However, concerns related to Sharia compliance, inconsistencies between regulations and market practices, and limited understanding of operational hedging mechanisms continue to hinder the development of the Islamic derivatives market. This study examines the reliability and practical applicability of the Fatwa through the perspective of PSAK Syariah, relevant regulations, and foreign exchange market practices. Using a qualitative approach, the study employs content analysis, comparative analysis, and critical analysis of the Fatwa and related accounting standards. The findings show that the Fatwa contains four hedging mechanisms: Aqd al-Tahawwuth al-Basith (ATB), al-Murakkab (ATM), and Aqd al-Tahawwuth fi Suq al-Sil’ah (ATFSS) Mechanism-1 and Mechanism-2. Among them, ATB, ATM, and ATFSS-1 are operationally capable of producing actual currency settlement, although ATFSS-1 introduces financing and operational complexities that reduce efficiency. Meanwhile, ATFSS-2 does not result in actual currency exchange because settlement occurs through netting. The study also identifies several misalignments between the Fatwa, accounting standards, financial regulations, and prevailing market practices, which may weaken the effectiveness and practical benefits of Sharia hedging transactions. This study contributes a new analytical framework for assessing the reliability and alignment of Sharia rulings with accounting governance, regulatory structures, and market realities in a dual banking environment. ABSTRAK - Menilai Ulang Fatwa Lindung Nilai Syariah di Indonesia: Akuntansi, Regulasi, dan Praktik Pasar. Volatilitas nilai tukar masih menjadi tantangan besar bagi dunia usaha, termasuk lembaga yang beroperasi dalam sistem keuangan syariah. Di Indonesia, Fatwa Dewan Syariah Nasional–Majelis Ulama Indonesia No. 96/DSN-MUI/IV/2015 menjadi rujukan utama transaksi lindung nilai berbasis syariah. Namun demikian, persoalan kepatuhan syariah, ketidakselarasan antara regulasi dan praktik pasar, serta keterbatasan pemahaman mengenai mekanisme lindung nilai masih menghambat perkembangan pasar derivatif syariah. Penelitian ini bertujuan menelaah keandalan dan daya terap Fatwa melalui perspektif PSAK Syariah, regulasi terkait, dan praktik pasar valuta asing. Penelitian menggunakan pendekatan kualitatif dengan metode analisis isi, analisis komparatif, dan analisis kritis terhadap Fatwa serta standar akuntansi terkait. Hasil penelitian menunjukkan bahwa Fatwa memuat empat mekanisme lindung nilai, yaitu Aqd al-Tahawwuth al-Basith (ATB), al-Murakkab (ATM), serta Aqd al-Tahawwuth fi Suq al-Sil’ah (ATFSS) Mekanisme-1 dan Mekanisme-2. ATB, ATM, dan ATFSS-1 terbukti mampu menghasilkan penyelesaian transaksi valuta asing secara nyata, meskipun ATFSS-1 menimbulkan kompleksitas pembiayaan dan operasional yang mengurangi efisiensi transaksi. Sebaliknya, ATFSS-2 tidak menghasilkan pertukaran valuta asing secara riil karena penyelesaian dilakukan melalui mekanisme netting. Penelitian ini juga menemukan adanya ketidakselarasan antara Fatwa, standar akuntansi, regulasi keuangan, dan praktik pasar yang dapat mengurangi efektivitas serta manfaat praktis transaksi lindung nilai syariah. Penelitian ini menawarkan kerangka analitis untuk menilai keselarasan fatwa syariah dengan tata kelola akuntansi, regulasi, dan praktik pasar dalam sistem perbankan ganda.

The Influence of Good Corporate Governance on Sustainability Reporting: The Moderating Role of Leverage Nurdina nurdina; Rovila El Maghviroh
Jurnal Penelitian Ekonomi dan Akuntansi JPENSI Vol. 10 No. 3 (2025): Jurnal Penelitian Ekonomi dan Akuntansia (JPENSI)
Publisher : Program Studi Akuntansi Universitas Islam Lamongan

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

This study aims to analyze the effect of Good Corporate Governance (GCG) mechanisms (independent commissioners, audit committees, and managerial ownership) on the quality of sustainability reports in mining companies listed on the Indonesia Stock Exchange for the period 2021–2023, as well as to examine the role of the Debt to Equity Ratio (DER) as a moderating variable. The research employed a quantitative approach with purposive sampling techniques, resulting in a sample of 29 companies. Data were obtained from annual reports and GRI-based sustainability reports. The analysis was conducted through multiple regression and moderated regression analysis (MRA). The results indicate that the audit committee has a positive and significant impact on sustainability reports, whereas independent commissioners and managerial ownership have no effect. DER is not proven to moderate the relationship between GCG mechanisms and the quality of sustainability disclosure. These findings confirm that the effectiveness of internal oversight through the audit committee is more decisive than ownership structure or external pressure from the funding structure. This study contributes theoretically to the strengthening of stakeholder theory and legitimacy theory, and provides practical implications for regulators and management to enhance the quality of sustainable governance in the mining sector.

Is Islamic Banking’s Role in Third-Party Funds Becoming Significant? : Evidence from CASA and Time Deposits in Indonesia (2020–2024) Novi Lailatul Fitri; Rovila El Maghviroh; Indra Suwandi
Perisai : Islamic Banking and Finance Journal Vol. 10 No. 1 (2026): April
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/perisai.v10i1.1867

This study investigates the dynamics of third-party fund (TPF) mobilization within Indonesia’s dual-banking system, focusing on the comparative roles of Islamic banks (SB) and conventional banks (CB) from 2020 to 2024. By decomposing TPF into two components—CASA (demand and savings deposits) and time deposits (TD)—the research offers novel insights into market share shifts and inter-system interdependencies. Using a quantitative approach, the analysis draws on 60 months of official banking data from the OJK and employs descriptive statistics, time-series trend analysis, non-parametric and comparative tests, cross-correlation, and ARIMA modeling to capture structural dynamics and substitution effects. Findings indicate that CB maintains dominance with an average TPF market share exceeding 90%, despite a statistically significant downward trend. Conversely, SB records steady but moderate gains, primarily within CASA, while TD remain largely stagnant. SB exhibits greater volatility in growth rates, signaling heightened sensitivity to market shocks. Cross-correlation results reveal strong substitution effects between CB and SB in CASA products, whereas SB’s TD demonstrate weaker interdependence with CB counterparts. ARIMA modeling further confirms CB’s market share as highly predictable and structurally stable, contrasting with SB’s more volatile and less forecastable pattern. This study contributes by introducing a structural comparison of CASA and TD between SB and CB—a rarely adopted approach in previous literature, which typically treats TPF as a homogeneous variable. The results suggest that SB’s relative market share gains reflect CB’s slower expansion rather than accelerated SB growth.

Peningkatan Daya Saing UMKM Desa Melalui Penguatan Literasi dan Akses Keuangan UMKM di Desa Jimbaran Wetan Sidoarjo Rovila El Maghviroh; Taudlikhul Afkar; Mohammad Afrizal Miradji; Siti Samsiyah; Dicky Surya Putra Pradana; Selly Gumilang Fitri; Afradensius Bartin
Ekobis Abdimas Vol 7 No 1 (2026): Juni 2026
Publisher : Fakultas Ekonomi, Universitas PGRI Adi Buana Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36456/ekobisabdimas.7.1.11722

Usaha Mikro, Kecil, dan Menengah (UMKM) memiliki peran penting dalam mendorong pertumbuhan ekonomi nasional maupun daerah, khususnya di tingkat desa. Namun, berbagai tantangan seperti rendahnya literasi keuangan dan terbatasnya akses terhadap layanan keuangan formal masih menjadi hambatan utama dalam pengembangan UMKM. Desa Jimbaran Wetan, Kabupaten Sidoarjo, merupakan salah satu wilayah yang memiliki potensi UMKM cukup besar, namun menghadapi kendala dalam pengelolaan usaha dan akses pembiayaan. Kegiatan pengabdian kepada masyarakat ini bertujuan untuk meningkatkan daya saing UMKM melalui penguatan literasi keuangan dan perluasan akses layanan keuangan formal. Metode yang digunakan meliputi sosialisasi, pelatihan, pendampingan, dan evaluasi. Hasil kegiatan menunjukkan adanya peningkatan pemahaman pelaku UMKM terhadap pengelolaan keuangan usaha, pencatatan sederhana, serta pengetahuan mengenai akses pembiayaan usaha. Program ini diharapkan mampu mendorong kemandirian ekonomi masyarakat desa secara berkelanjutan.

ANTECEDENTS AND CONSEQUENCES OF INTERNAL QUALITY OF PRODUCTS IN THE MANUFACTURING COMPANIES HOLDING SNI IN EAST JAVA Rovilla El Maghviroh
Journal of Economics, Business, and Accountancy Ventura Vol. 13 No. 1 (2010): April 2010
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v13i1.422

This study is a confirmatory study that was carried out by testing several hypotheses in order to figure out the causal relationship of all the stated variables. In attempt to such efforts, the study took the population of 205 manufacturing companies in East Java. All of them hold SNI (standard recognision of product). This study employed complete enumeration or census method; for that reason, the sample and sampling technique were not required. The technical analysis applied to test the research hypothesis was Structural Equation Modeling (SEM) with the support of Amos 5 program. The results of this research show that there are positive and significant relationship between communication level of objectives, frequency of feedback, effectiveness of incentive system of the quality on product internal and external quality and on change of financial performance. The benefit of this research is for scientific information regarding the variables of communication level of objectives, frequency of feedback, and effectiveness of incentive system of the quality on internal and external quality of product and on change of financial performance of the manufacturing companies in East java.

ANALISIS PERBEDAAN KUALITAS LABA DAN NILAI PERUSAHAAN SEBELUM DAN SESUDAH ADANYA KOMITE PADA BANK-BANK GO PUBLIC DI INDONESIA Fendi Permana Widjaja; Rovila El Maghviroh
The Indonesian Accounting Review Vol. 1 No. 2 (2011): TIAR - July 2011
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/tiar.v1i02.40

Quality of earnings and firm value are the factors found to be interesting for the researchrecently. This study aims to determine differences in earnings quality and firm value beforeand after the committee audit. It is initially motivated by the different research resultsconducted y previous researchers. Yet, up to now, there isn’t any research that examinessuch factors in the banking industries by comparing the time series. In this research,earnings quality is measured using changes in total accruals and the ratio of quality ofincome, while the company’s value is measured using price to book value and Tobin’s Q.The samples are publicly traded banks in Indonesia, with the total of 12 companies. Thesample is taken by means of purposive sampling method. The period observed in this study isthree years before and after the audit. The result of the calculation of earnings quality(changes TA and the ratio of quality of income) and corporate value (price to book value andTobin’s Q) showed little effect of audit committee on earnings quality and company valuewhich is indicated by statistical test that there isn’t difference of quality earnings and valueof companies before and after the committee audit. This shows that within three years of thecommittee audit cannot perform their duties optimally

ANALISIS ALOKASI DANA CORPORATE SOCIAL RESPONSIBILITY SERTA PELAPORAN SUSTAINABILITY REPORT BERDASARKAN GLOBAL REPORTING INITIATIVE (GRI G3) DI PT. PEMBANGKITAN JAWA BALI Putranti Budi Maygarindra; Rovila El Maghviroh
The Indonesian Accounting Review Vol. 2 No. 2 (2012): TIAR - July 2012
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/tiar.v2i02.94

This study tries to analyze for allocation of Corporate Social Responsibility’s funds and reportingof sustainability report according to Global Reporting Initiative (GRI G3) at PT.Pembangkitan Jawa Bali (PJB). This study used interview and observation to obtain the requireddata for analysis. From the results of the analysis CSR budget of PT. PembangkitanJawa Bali (PJB) can be concluded that there are areas of education, social & economiccommunity, health, environment & security and public order. In each of these fields, a divisionof CSR budget each 25% of the total budget. From the results of the analysis of researchon CSR activities carried out, can be seen that the education budget which absorbed 20.29%,social & community economic absorbed 28.5%, 23.24% absorbed health, environment &security and public order 28.08 %. While the results of analysis of sustainability report accordingto Global Reporting Initiative (GRI G3), the company did not disclose some of theitems on each standard in detail in the sustainability report, but the whole aspect was reportedin outline and PT. Pembangkitan Jawa Bali (PJB) is not according to Global ReportingInitiative (GRI G3) in reporting sustainability report.

The analysis of manufacturing cycle effectiveness (MCE) in reducing non added-value activities (Empirical study at PT. Bhirawa Steel Surabaya) Rizka Tri Verdiyanti; Rovilla El-Maghviroh
The Indonesian Accounting Review Vol. 3 No. 2 (2013): TIAR - July 2013
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/tiar.v3i02.201

The Increases of demand from costumers and the number of competitors lead companiesto reduce the cost of non value-added activities. Manufacturing Cycle Effectiveness(MCE) is commonly used as an analytical tool for production activities as well asto see how the non value-added activities are reduced and eliminated from the manufacturingprocess. Companies can reduce and eliminate non value-added activities tomaximize the value the companies. The purpose of this study is to provide empiricalevidence about the application of MCE as a measuring instrument in improving productionefficiencies and in controlling non value added activities at industrial enterprises.Based on the analysis of the MCE, the result shows that the company is notable to reduce non-value-added activities after rejuvenation of machines because thereis a lot of grunt work. The production process is still not running smoothly because alot of improvements still need to be done. Improvements during the production processresulting in decreased production process and waste a lot of waiting time. However,with the rejuvenation of machines, the company can reduce the moving time and inspectiontime.

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