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All Journal The Indonesian Accounting Review Perisai : Islamic Banking and Finance Journal Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen JURNAL PENELITIAN EKONOMI DAN AKUNTANSI (JPENSI) 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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ANALISIS PERBEDAAN KUALITAS LABA DAN NILAI PERUSAHAAN SEBELUM DAN SESUDAH ADANYA KOMITE PADA BANK-BANK GO PUBLIC DI INDONESIA Widjaja, Fendi Permana; El Maghviroh, Rovila
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

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 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 Maygarindra, Putranti Budi; El Maghviroh, Rovila
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

Abstract

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.
ELEMEN SPM TERHADAP KUALITAS INTERNAL PRODUK PADA PERUSAHAAN MANUFAKTUR BERSERTIFIKASI IS0 9001 DI SURABAYA, GRESIK, DAN SIDOARJO Herlawanti, Dara Enggal; El Maghviroh, Rovila
The Indonesian Accounting Review Vol. 2 No. 1 (2012): TIAR - January 2012
Publisher : Universitas Hayam Wuruk Perbanas

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..
MOTIVASI, KEPUASAN ATAS KOMPENSASI, KOMITMEN ORGANISASI, DAN LINGKUNGAN KERJA TERHADAP PRESTASI KERJA KARYAWAN BAGIAN AKUNTANSI PADA PT PERUMNAS JAWA TIMUR Oktaviana, Ineke Dyan; Maghviroh, Rovila El; Saleh, Laila
The Indonesian Accounting Review Vol. 2 No. 1 (2012): TIAR - January 2012
Publisher : Universitas Hayam Wuruk Perbanas

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.
The design of performance measurement for balanced scorecard method integrated with six sigma (A case study in PT Jasuindo Tiga Perkasa, Tbk.) Herjayanti, Rizka; El-Maghviroh, Rovila
The Indonesian Accounting Review Vol. 5 No. 2 (2015): July - December 2015
Publisher : Universitas Hayam Wuruk Perbanas

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

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 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

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

Abstract

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) Fitri, Novi Lailatul; Maghviroh, Rovila El; Suwandi, Indra
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

Abstract

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.  
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 Fitri, Novi Lailatul 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 Nurdina Nurdina Putranti Budi Maygarindra Raihan Ahlul Firdaus Rifatul Fitriyah Rizka Herjayanti Sheryl Chintya Lena Supriyati Supriyati - Suwandi, Indra