Claim Missing Document
Check
Articles

Found 3 Documents
Search

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
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.
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.