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All Journal The Indonesian Accounting Review Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen TEKIBA : Jurnal Teknologi dan Pengabdian Masyarakat Jurnal Magister Akuntansi Trisakti Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen
Rovila El Maghviroh
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Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Electrical & Electronics Engineering Engineering Mechanical Engineering Social Sciences

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Analysis of factors that affect internal whistle-blowing intentions Rifatul Fitriyah; Rovila El Maghviroh
The Indonesian Accounting Review Vol 9, No 1 (2019): January - June 2019
Publisher : STIE Perbanas Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/tiar.v9i1.1675

Abstract

This research aimed to find out more information and empirical evidence on the effect of managerial status, organizational commitment, locus of control, and personal cost on internal whistle-blowing intentions among the employees of Regional Government Work Unit (Satuan Kerja Perangkat Daerah/ SKPD) in Surabaya. This research used 57 employees of SKPD Surabaya as the respondents. The sample was taken using a quota sampling method. This is a quantitative research in which the data were analyzed using multiple regression analysis with SPSS 23. The results shows that the variables of managerial status, locus of control, and personal cost have no effect on internal whistle-blowing intention, while the variable of organizational commitment has an effect onit.
The design of performance measurement for balanced scorecard method integrated with six sigma (A case study in PT Jasuindo Tiga Perkasa, Tbk.) Rizka Herjayanti; Rovila El-Maghviroh
The Indonesian Accounting Review Vol 5, No 2 (2015): July - December 2015
Publisher : STIE Perbanas Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/tiar.v5i2.645

Abstract

The purpose of this study is to design a Balanced Scorecard performance measurement that is integrated with Six Sigma methods in PT Jasuindo Tiga Perkasa, Tbk. Balanced Scorecard is a performance measurement method that includes the measurement of four perspectives; financial perspective and the other three non-financial perspectives (customer perspective, internal business processes perspective, and learning and growth perspective). This measurement method is integrated with DMAIC process (definition, measurement, analysis, improvement, control). Analysis technique is to identify the vision, mission, objectives, SWOT analysis and company strategy. Based on the measurement using key performance indicators of each perspective, the analysis is done in case of the decrease in performance, and focuses on finding control and solution to improve the performance. This study also measures the level of Six Sigma, where the company managed to achieve sigma level of 6.20, or 99.999869%. The re-sults obtained from the measurement are in accordance with the key performance indi-cators in which 1) there is an increase in financial perspective 2) there is a decrease in customer perspective, 3) there is an increase in internal business process perspective, and 4) there is a decrease in learning and growth perspective.
MOTIVASI, KEPUASAN ATAS KOMPENSASI, KOMITMEN ORGANISASI, DAN LINGKUNGAN KERJA TERHADAP PRESTASI KERJA KARYAWAN BAGIAN AKUNTANSI PADA PT PERUMNAS JAWA TIMUR Ineke Dyan Oktaviana; Rovila El Maghviroh; Laila Saleh
The Indonesian Accounting Review Vol 2, No 1 (2012): TIAR - January 2012
Publisher : STIE Perbanas Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/tiar.v2i01.320

Abstract

Recently, almost some aspects of human lives have been affected by the fast growth due to the era of emerging globalization. In that case, human resources were considered instrumental in the success of a company, especially in providing the quality for the consumers. One way that companies can do is to manage human resources by improving employees work performance. The purpose of this study is to find out whether there is an influence of motivational variables, satisfaction of the compensation, organizational commitment, and work environment variables towards the job performance of employees in the accounting department at state-owned enterprise of Perumnas (National Housing). It used the sample with the employeesof state-owned enterprises at Perumnas using multiple linear regression analysis.From the analysis of variables, it was found the conclusion of motivation and satisfaction of compensation both have significant influence towards the achievement of the accounting department employees working on state-owned enterprises of Perumnas in East Java. Yet, the variables of organizational commitment and work environment have no significant influence on the work performance of employees at state-owned companies of Perumnas 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 : STIE Perbanas Surabaya

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

Abstract

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 isnt 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 companys value is measured using price to book value and Tobins 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 andTobins Q) showed little effect of audit committee on earnings quality and company valuewhich is indicated by statistical test that there isnt 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
ELEMEN SPM TERHADAP KUALITAS INTERNAL PRODUK PADA PERUSAHAAN MANUFAKTUR BERSERTIFIKASI IS0 9001 DI SURABAYA, GRESIK, DAN SIDOARJO Dara Enggal Herlawanti; Rovila El Maghviroh
The Indonesian Accounting Review Vol 2, No 1 (2012): TIAR - January 2012
Publisher : STIE Perbanas Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/tiar.v2i01.317

Abstract

TQM has been implemented in any organization. Through such a management, it is expected that any company and their employees can get their competitive advantage. This study investigates the influence of SPM on internal quality of the product. Continuing research by Maghviroh (2010), the researchers investigate the influence of management control system elements (Level Communication Quality Objectives, Quality Feedback Frequency and Effectiveness of Quality Incentive) on internal quality of the product. This study used the sample of manufacturing businesses whose ISO 9001 certification in Surabaya, Gresik and Sidoarjo. It is an empirical test, with the technique of random sampling, obtained from 11 manufacturing business (42 respondents) with ISO 9001 certification in Surabaya, Gresik and Sidoarjo. SPSS 17.0 for Windows was employed for data analysis. It showed that all hypotheses were accepted. There was a positive influence of the level of communication quality goals on internal quality product, second, positive influence of the feedback frequency on internal quality product quality, and also a positive influence of the effectiveness ofincentives on the quality of the internal quality of the product..
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 : STIE Perbanas Surabaya

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

Abstract

This study tries to analyze for allocation of Corporate Social Responsibilitys 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.
Pameran dan Kinerja UMKM: Sebuah Evaluasi Berkelanjutan Rovila El Maghviroh; Supriyati -
Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen Vol 1, No 3 (2016)
Publisher : Jur. Akuntansi, Politeknik Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (345.44 KB)

Abstract

AbstractThis study aims to create a sustainable evaluation design that can be used as a feedback to assess the financial and non-financial performance of the SMEs after exhibition and to assess the non-financial performance of the Exhibition Organiser. The research method was conducted based on case study on the SMEs who were participants of the exhibition organised by the government of East Java Province. The result of this study is a sustainable evaluation design that expected to improve the performance of SMEs in order to improve competitive advantage. The result can also be utilised by the government, state owned enterprises, and private companies as SMEs facilitator to assess whether the exhibition has met the expectation; then, this will be used as a consideration if the SMEs would like to join the future exhibition.AbstrakPenelitian ini bertujuan untuk merancang evaluasi berkelanjutan yang digunakan sebagai umpan balik penilaian kinerja keuangan dan non-keuangan UMKM setelah pameran, dan menilai kinerja non-keuangan Exhibition Organizer. Metode penelitian yang digunakan adalah case study dengan informan UMKM peserta pameran yang diselenggarakan Pemerintah Provinsi Jawa Timur. Hasil penelitian adalah sebuah rancangan evaluasi berkelanjutan yang diharapkan dapat meningkatkan kinerja UMKM sebagai modal untuk meningkatkan daya saing. Hasil penelitian juga dapat digunakan pemerintah, BUMN, dan perusahaan swasta sebagai fasilitator bagi UMKM untuk menilai apakah pameran yang diikuti telah sesuai dengan harapan, dan dipertimbangkan ketika akan mengikuti pameran di masa depan. 
PENGARUH ECO-EFFICIENCY, GREEN INOVATION DAN CARBON EMISSION DISCLOSURE TERHADAP NILAI PERUSAHAAN DENGAN KINERJA LINGKUNGAN SEBAGAI MODERASI Dading Damas; Rovila EL Maghviroh; Meidiyah Meidiyah
Jurnal Magister Akuntansi Trisakti Vol. 8 No. 2 (2021): September
Publisher : LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (300.457 KB) | DOI: 10.25105/jmat.v8i2.9742

Abstract

The purpose of this study is to test, analyze and provide empirical evidence of theeffect of eco-efficiency, green innovation, disclosure of carbon emissions on firm value. The sample in this study were manufacturing companies that were listed and participated in the environmentalperformance rating assessment (PROPER) program as an environmental performance issued by the Ministry of Environment in 2014-2019 with a sampling method using purposive sampling criteria that collected 25 companies with 144 observations. The data analysis method used multiple linear regression. The results show that eco-efficiency has a significant negative effect, green innovation has a significant positive effect and carbon emission disclosure has a significant positive effect on firm value. Meanwhile, environmental performance can only strengthen the negative effect of eco-efficiency on firm value but cannot moderate the effect of green innovation and disclosure of carbon emissions on firm value.
Pameran dan Kinerja UMKM: Sebuah Evaluasi Berkelanjutan Rovila El Maghviroh; Supriyati
Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen Vol. 1 No. 3 (2016): Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen
Publisher : Jurusan Akuntansi Politeknik Negeri Malang

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

Abstract

This study aims to create a sustainable evaluation design that can be used as a feedback to assess the financial and non-financial performance of the SMEs after exhibition and to assess the nonfinancial performance of the Exhibition Organiser. The research method was conducted based on case study on the SMEs who were participants of the exhibition organised by the government of East Java Province. The result of this study is a sustainable evaluation design that expected to improve the performance of SMEs in order to improve competitive advantage. The result can also be utilised by the government, state owned enterprises, and private companies as SMEs’ facilitator to assess whether the exhibition has met the expectation; then, this will be used as a consideration if the SMEs would like to join the future exhibition. Abstrak Penelitian ini bertujuan untuk merancang evaluasi berkelanjutan yang digunakan sebagai umpan balik penilaian kinerja keuangan dan nonkeuangan UMKM setelah pameran, dan menilai kinerja non-keuangan Exhibition Organizer. Metode penelitian yang digunakan adalah case study dengan informan UMKM peserta pameran yang diselenggarakan Pemerintah Provinsi Jawa Timur. Hasil penelitian adalah sebuah rancangan evaluasi berkelanjutan yang diharapkan dapat meningkatkan kinerja UMKM sebagai modal untuk meningkatkan daya saing. Hasil penelitian juga dapat digunakan pemerintah, BUMN, dan perusahaan swasta sebagai fasilitator bagi UMKM untuk menilai apakah pameran yang diikuti telah sesuai dengan harapan, dan dipertimbangkan ketika akan mengikuti pameran di masa depan.
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

Abstract

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.
Co-Authors Azzakiyatul Amaliyah Choirunnisa’ Ainur Rohmah Dading Damas Daffa Rizkidhiya Hanif Damas, Dading Dara Enggal Herlawanti Dara Enggal Herlawanti Fatchur Rohman Fauzia Rahma Syaharani Fendi Permana Widjaja Fitriyah, Rifatul Gadis Triyani Rasyiida Herjayanti, Rizka Ineke Dyan Oktaviana Ineke Dyan Oktaviana Laila Saleh Laila Saleh M. Ravvi Dinil Adhim Meidiyah Meidiyah Meidiyah, Meidiyah Muhammad Harun Ar Rosyid Nur Maf’ulla, Putri Putranti Budi Maygarindra Raihan Ahlul Firdaus Rifatul Fitriyah Rizka Herjayanti Sheryl Chintya Lena Supriyati Supriyati -