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All Journal Akurasi : Jurnal Studi Akuntansi dan Keuangan Journal of Contemporary Accounting Rahmatan Lil’alamin Journal of Community Services (RLA) Jurnal Dinamika Akuntansi dan Bisnis (JDAB)
Muhammad Fadhly Rizky Octavio
Department Of Accounting, Universitas Islam Indonesia, Yogyakarta, Indonesia
Humanities Economics, Econometrics & Finance Social Sciences Other

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Dari Sampah Menuju Solusi: Implementasi Upaya Pengelolaan Sampah Terintegrasi di Perumahan Octavio, Muhammad Fadhly Rizky; Maziya , Fina Binazir; Lutviah, Lutviah; Didin Dwi Novianto; Heryansyah, Despan; Suparyati, Suparyati; Bening Mahesti Mahanani; Anggraeni, Novi Iswa; Pratama, Ainul Yaqin Putri Ayu Puspita; Irawa, Khasbi Andi; Aslam, Bayu Muhammad
Rahmatan Lil 'Alamin Journal of Community Services Volume 5 Issue 1, 2025
Publisher : Department of Accounting, Faculty of Business and Economics, Universitas Islam Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/RLA.Vol5.iss1art2

Abstract

Program pengabdian masyarakat ini dilaksanakan untuk mengatasi permasalahan pengelolaan sampah di Perumahan Grha Palem Indah, Kapanewon Depok, Kabupaten Sleman, DIY. Kegiatan ini dilatarbelakangi oleh krisis pengelolaan sampah di Yogyakarta, dengan produksi sampah mencapai 327 juta ton per hari pada tahun 2021. Program dilaksanakan melalui tiga tahapan utama: sosialisasi pengelolaan sampah, edukasi anak-anak melalui kegiatan mewarnai, dan praktik pengomposan menggunakan alat LOSIDA (Lodong Sisa Dapur). Materi sosialisasi mencakup perspektif Islam tentang lingkungan, kondisi persampahan Yogyakarta, klasifikasi sampah, dampak kesehatan, dan teknik pengomposan. Kegiatan ini berhasil menarik partisipasi aktif warga, tercermin dari antusiasme dalam sesi tanya jawab dan praktik pengomposan. Evaluasi menunjukkan peningkatan pemahaman warga tentang pengelolaan sampah, dibuktikan dengan testimoni positif dan minat tinggi dalam mengimplementasikan teknik pengomposan. Penyerahan alat LOSIDA kepada ketua RT menjadi langkah konkret mendukung keberlanjutan program. Untuk memastikan efektivitas jangka panjang, tim berencana melakukan monitoring dan evaluasi berkala. Program ini tidak hanya berkontribusi pada solusi masalah sampah lokal, tetapi juga berpotensi menjadi model percontohan untuk pengembangan program serupa di lokasi lain. Keberhasilan ini menegaskan pentingnya kolaborasi antara akademisi, masyarakat, dan pemangku kepentingan dalam menciptakan solusi berkelanjutan untuk permasalahan lingkungan.
CLIMATE CHANGE MITIGATION DISCLOSURE IN ASEAN ENERGY INDUSTRY: DOES OWNERSHIP STRUCTURE HAS AN IMPACT? English Octavio, Muhammad Fadhly Rizky; Wicaksono, Aditya Pandu
Akurasi : Jurnal Studi Akuntansi dan Keuangan Vol 8 No 1 (2025): Jurnal Studi Akuntansi dan Keuangan, Juni 2025
Publisher : Faculty of Economics and Business University of Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/akurasi.v8i1.668

Abstract

This study aims to analyze the influence of ownership structure (blockholder, domestic, government, foreign, and institutional) on climate change disclosure in the energy sector in Southeast Asia, filling the research gap on disclosure practices in sectors with high environmental impacts in developing countries. Using a quantitative approach, this study analyses data from 113 energy companies in six ASEAN countries (2017-2021) through panel data regression with the TCFD index as a disclosure measure. The results show that domestic and government ownership have a significant positive effect on climate change disclosure, while institutional ownership has a significant negative effect. Blockholder and foreign ownership do not show a significant effect. This study extends stakeholder theory by providing empirical evidence on the role of ownership structure in shaping environmental disclosure practices in developing countries, particularly in the energy sector.
New learning method with ERP business simulation game: What can we learn? Octavio, Muhammad Fadhly Rizky; Falikhatun
Journal of Contemporary Accounting Volume 6 Issue 2, 2024
Publisher : Master in Accounting Program, Faculty of Business & Economics, Universitas Islam Indonesia, Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/jca.vol6.iss2.art1

Abstract

This Study explores the effectiveness of Enterprise Resource Planning (ERP) business simulation games on user competencies. This Study Uses a qualitative descriptive methodology, and the informants of this research have been winning in national and international business simulation games (both students and alums). Traditional pedagogical approaches need to be revised to explain the rich dynamics arising from business environments. As a result, they also consider incorporating new educational aids into their curriculums, i.e., business simulation games. Participants indicated that interacting with these simulations enhanced their understanding of business topics and resulted in soft skills growth. Current working alumni said they felt more capable of acclimating to the professional world. However, the Study unearthed that comparatively few higher education institutions incorporate business simulation games in their teaching practices. The result shows that with the development of technology, there is a transformation in how business functions; integration of these tools into educational frameworks becomes essential to narrow the knowledge theory gap and knowledge application. These results suggest the importance of universities introducing technology tools, particularly ERP business simulations, into their curricula for Business and Economics courses (single or joint honors) alongside accounting.
Exploring Factors Influencing Digital Transparency in Local Governments: Practices in Indonesia Octavio, Muhammad Fadhly Rizky; Urumsah, Dekar
Jurnal Dinamika Akuntansi dan Bisnis Vol 11, No 2 (2024): September 2024
Publisher : Accounting Departement Economics and Business Faculty Syiah Kuala University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jdab.v11i2.39361

Abstract

This study aims to analyze the factors that influence digital transparency in Indonesian local governments. The tested determinants are e-government maturity, financial report quality, and local government accountability systems. Data were collected from official websites, accountability reports, and financial reports of 541 Indonesian provincial and district/ city government. Using multiple regression analysis, this study found that e-government maturity, financial report quality, and local government accountability systems significantly positively affect digital transparency. The findings indicate that good governance practices can encourage transparency in presenting financial and non-financial information. However, this study also found that some local government websites are not fully accessible, which may hinder access to necessary data. The implications of this study emphasize the importance of developing mature e-government, improving the quality of financial reports, and strengthening accountability systems in local governments to strengthen transparency, reduce corruption, and increase government legitimacy.
Co-Authors Aditya Pandu Wicaksono Anggraeni, Novi Iswa Aslam, Bayu Muhammad Bening Mahesti Mahanani Dekar Urumsah Despan Heryansyah, Despan Didin Dwi Novianto Falikhatun Irawa, Khasbi Andi Lutviah, Lutviah Maziya , Fina Binazir Pratama, Ainul Yaqin Putri Ayu Puspita Suparyati Suparyati