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All Journal AKUNTABILITAS KEUNIS HIKMAH : JURNAL PENDIDIKAN AGAMA ISLAM JURNAL AKTUAL AKUNTANSI KEUANGAN BISNIS TERAPAN (AKUNBISNIS) Indo-MathEdu Intellectuals Journal Jurnal Hilirisasi Technology kepada Masyarakat (SITECHMAS) Jurnal Akuntansi Trisakti Indonesian Journal of Multidisciplinary and Educational Researcher
Rois, Muhammad
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Religion Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Mathematics Social Sciences Other

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HEALTH LEVEL OF SHARIA COMMERCIAL BANKS STUDY WITH RISK BASED BANK RATING (RBBR) APPROACH FOR THE YEARS 2018-2022 Azizah, Afiq; Rois, Muhammad; Rikawati, Rikawati
Jurnal Aktual Akuntansi Keuangan Bisnis Terapan (AKUNBISNIS) Vol 7, No 1 (2024): Vol. 7 No. 1 MEI 2024
Publisher : Politeknik Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32497/akunbisnis.v7i1.5518

Abstract

This reseacrch aims to analyze the health level of Islamic commercial banks registered with the Financial Services Authority for the period 2018-2022. The sampling technique was carried out using purposive sampling technique. Based on the sampling criteria, 6 Islamic commercial banks were obtained that could be used as research samples. The research method used is the Risk Based Bank Rating (RBBR) method including risk profile, good corporate governance, earning and capital factors. The results showed that during the 2018-2022 period, the Islamic commercial bank that had the best health level the "very healthy" category was BTPN Syariah, while the Islamic commercial bank that had the worst health level the "less healthy" category was Bank KB Bukopin Syariah. The main factor of the low level of health of several Islamic commercial banks is low profitability, so that policies taken to improve the health level of banks are to increase income and making cost efficiency.
KOMPARASI HASIL PEMBELAJARAN KALIGRAFI ANTARA ONLINE DAN OFFLINE DI PESANTREN SAKAL ROIS, MUHAMMAD; THOHIR, MUHAMMAD
HIKMAH: JURNAL PENDIDIKAN AGAMA ISLAM Vol 12, No 2 (2023)
Publisher : STAI Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55403/hikmah.v12i2.578

Abstract

Memorizing Hijaiyah Letters for Children with Moderate Mental Retardation Using VAKT-Based Media Rois, Muhammad; Umatin, Choiru; Prameswati, Laudria Nanda; Laili, Ummiy Fauziyah; Rahmawati, Novi Rosita
Indonesian Journal of Multidisciplinary Educational Research Vol. 1 No. 2: October 2023
Publisher : LP2M Institut Agama Islam Negeri (IAIN) Kediri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30762/ijomer.v1i1.906

Abstract

This research aims to develop VAKT-based learning media (Visual, Audio, Kinesthetic, Tactile) for hijaiyah letters memorization of children with a moderate level of mental retardation. The research was conducted at Putera Asih Special School (SLB) Kediri. The method used was Research and Development (R&D) combined with the ADDIE model. However, this research only reached the design stage. The data were collected using interviews, observation, and questionnaires. Based on the assessment by media experts, the videos, flashcards, and plasticine developed were very feasible to use, with an average of 90,4%. Also, the material experts stated that the material in the VAKT was very suitable for use at 85%. In addition, the result of the media acceptance questionnaire calculation reached 85%. It means that the VAKT-based learning media was very suitable for use by children with moderate mental retardation to memorize hijaiyah letters at Putera Asih Special School.
DETERMINAN PENURUNAN RETURN ON EQUITY (ROE) SEKTOR MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2015-2019 Rois, Muhammad; Wijayanto, Edi; Berliana, Dinar
KEUNIS Vol 9, No 2 (2021): JULI 2021
Publisher : Finance and Banking Program, Accounting Department, Politeknik Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (2600.71 KB) | DOI: 10.32497/keunis.v9i2.2621

Abstract

This study reveals a decreased ROE performance, and this contradicts the Return On Equity (ROE) theory which states that a good ROE is an increase over time. This study aims to analyze the effect of Debt to Equity Ratio (DER), Current Ratio (CR), Inventory Turnover (ITO), and Sales Growth (SG) towards ROE. The study design was quantitative research applied causal. The research sample used the purposive sampling method, the sample in this study were 9 Manufacturer Companies listed on the Indonesia Stock Exchange in 5 years. The analysis in this study is a panel linear multiple regression analysis models using Eviews 9.0. The analysis results in an Adjusted R2 value of 0,488777, indicating that changes in the independent variables can contribute 48,8777% to changes in the dependent variable. In comparison, 51,1223% are influenced by another factor not included in the model. The t-test results show that the variable CR and ITO have a significant effect on ROE, while the DER and SG have no significant effect on ROE.
ANALISIS PENGARUH NET PROFIT MARGIN (NPM), RETURN ON EQUITY (ROE), DEBT TO EQUITY RATIO (DER) DAN CURRENT RATIO (CR) TERHADAP EARNING PER SHARE (EPS) PADA PERUSAHAAN SEKTOR INDUSTRI BARANG DAN KONSUMSI YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2016-2020 Wijayanto, Edi; Rois, Muhammad; Indrasari, Luthfiyah; Widodo, Saniman
KEUNIS Vol 10, No 2 (2022): JULY 2022
Publisher : Finance and Banking Program, Accounting Department, Politeknik Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (525.179 KB) | DOI: 10.32497/keunis.v10i2.3515

Abstract

This research is based on the problem of the Goods and Consumption Industry Sector Companies that experience Earning Per Share which tends to decrease during the 2016-2020 period. This study aims to determine the significance of the effect of Net Profit Margin, Return On Equity, and Current Ratio on Earning Per Share in Goods and Consumption Industry Sector Companies listed on the IDX. The sample in this study amounted to 7 companies using purpose sampling. The analytical model used in this study is a multiple linear regression analysis model. The results of the t test show that the variables Net Profit Margin, Return On Equity have a significant effect on Earning Per Share, while the Debt to Equity Ratio and Current Ratio variables have no significant effect on Earning Per Share.
STUDI TENTANG KORELASI ANTARA PREFERENSI PEMBAYARAN DENGAN VARIABEL SOSIAL DEMOGRAFI Widiyati, Sri; Listyani, Theresia Tyas; Rois, Muhammad
KEUNIS Vol 10, No 1 (2022): JANUARY 2022
Publisher : Finance and Banking Program, Accounting Department, Politeknik Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (6731.477 KB) | DOI: 10.32497/keunis.v10i1.3070

Abstract

The era of digitalization is underway in Indonesia. One of the influential aspects is the business environment. In the business world, economic transaction are vital in developing a cashless society. The purposed of the study to assess the socio demographic variables (gender, marital status, education level, occupation dan income) correlate of the payments preferences. The sampling method was purposive sampling. An online survey of 100 participants  was conducted  among a sample of people who aged 20 years and over and have used e-money for three months. The survey included two parts: first, socio demographic characteristics and second the preferency of payments. Cross tabulation and Chi Squared test were used. The results showed that the majority participans was under 40 years old and have more one instruments of e-money. E-money used for on line shopping, transportation and to pay the bills. The conclution of the study there was no significant correlation between the preference of payment methods with socio demographic variables.
MANAJEMEN LABA AKRUAL PENDEKATAN MODIFIED JONES MODEL PADA SUBSEKTOR FOOD & BEVERAGE TAHUN 2018-2022 Yuliyani, Alfia; Rois, Muhammad; Rikawati
Jurnal Akuntansi Trisakti Vol. 11 No. 2 (2024): September
Publisher : Lembaga Penerbit Fakultas Ekonomi dan Bisnis Universitas Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/v11i2.19542

Abstract

This research is motivated by the possibility of earnings management through the use of loopholes in the accrual basis, that can mislead investors and creditors in decision making, if earning management is influenced by manager’s opportunistic behavior. The purpose of this study is to measure and analyze the accrual earnings management pattern in the Food & Beverage Subsector listed on the IDX in 2018-2022 using the Modified Jones Model. This research uses quantitative methods with secondary data are financial statements. The sample in this study was 22 companies that according to purposive sampling for being registered in the Food & Beverage Subsector consecutively during 2018-2022. The results showed that accrual earnings management in the Food & Beverage Subsector decreased during 2018-2022 with earning management pattern from observation is income decreasing. Meanwhile, the pattern of earnings management per year is income decreasing during 2018-2020 and 2022, and income increasing in 2021. The highest income decreasing by Pratama Abadi Nusa Industri Tbk. in 2018 was indicated by the highest negative discretionary accrual value and the highest income increasing were by the same company in 2021 was indicated by the highest positive discretionary accrual value.
Self Efficacy Terhadap Kemampuan Pemecahan Masalah Matematika pada Siswa Rois, Muhammad; Sunanti, Titis; Aviory, Koryna; Arista, Dhian
Indo-MathEdu Intellectuals Journal Vol. 6 No. 1 (2025): Indo-MathEdu Intellectuals Journal
Publisher : Lembaga Intelektual Muda (LIM) Maluku

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54373/imeij.v6i1.2563

Abstract

Kemampuan pemecahan masalah matematika berperan penting dalam penyelesaian masalah sehari-hari. Kepercayaan ini atau self efficacy menjadi faktor penting dalam penyelesaikan masalah. Penelitian ini bertujuan untuk mengetahui pengaruh self efficacy terhadap kemampuan pemecahan masalah matematika siswa. Penelitian ini menggunakan metode penelitian kuantitatif. Populasi dalam penelitian ini adalah siswa kelas VIII SMP Muhammadiyah Sewon. Sampel penelitian ini adalah siswa kelas VIII C dengan jumlah sampel sebanyak 22 siswa. Penelitian ini merupakan peneliitian korelasional dengan instrumen tes dan non-tes. Instrument tes digunakan untuk mengukur kemampuan pemecahan masalah matematika siswa. Instrument non-tes berupa angket digunakan untuk mengukur self efficacy siswa. Berdasarkan hasil analisis regresi dengan menggunakan SPSS diketahui persamaan regresi Y= 6,034 + 0,677X, persamaan ini linear dan signifikan. Pada table coefisien regresi peroleh sebesar 0,027 dimana itu maka ditolak dan diterima, artinya terdapat pengaruh yang signifikan antara self efficacy terhadap kemampuan pemecahan masalah matematika pada siswa kelas VIII SMP Muhammadiyah Sewon.
Faktor Penentu Fee Audit: Studi Empiris pada Perusahaan Energi Periode 2019 - 2023 Nursyarifa, Zahra Az-zalia; Rikawati, Rikawati; Rois, Muhammad
Akuntabilitas Vol 17, No 2 (2024): Vol. 17, No. 2 (2024)
Publisher : Department of Accounting-Faculty of Economic and Business (FEB)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15408/akt.v17i2.44287

Abstract

Meningkatnya permintaan jasa audit kepada KAP karena perusahaan diwajibkan menyajikan laporan keuangan audited. Peningkatan permintaan jasa audit ini akan sejalan dengan peningkatan fee audit, namun sampai saat ini tidak ada regulasi yang mengatur nominal fee audit yang harus dibayarkan atas jasa audit dari KAP, sehingga perusahaan perlu untuk mempertimbangkan faktor yang dapat memengaruhi besaran fee audit. Penelitian ini bertujuan untuk menganalisa bagaimana kontribusi pengaruh dari faktor client/perusahaan dan faktor auditor terhadap fee audit pada perusahaan sektor energi yang terdaftar di BEI periode 2019 – 2023. Penelitian ini menggunakan metode analisis regresi data panel dengan teknik purposive sampling yang digunakan sebagai teknik pengambilan sampel: jumlah sampel penelitian sebanyak 19 perusahaan dari 62 populasi. Hasil penelitian ini menunjukkan bahwa variabel Dewan Komisaris, Komisaris Independen, dan Komite Audit tidak berpengaruh terhadap Fee Audit, sementara variabel Kompleksitas Perusahaan dan Ukuran KAP berpengaruh positif terhadap Fee Audit.
STRATEGI PENGEMBANGAN USAHA INDUSTRI MIKRO PENGOLAHAN BANDENG PRESTO 27 SEMARANG Arbainah, Siti; Handayani, Jati; Nikmatuniayah, Nikmatuniayah; Rois, Muhammad; Korawijayanti, Lardin
Jurnal Hilirisasi Technology kepada Masyarakat (SITECHMAS) Vol. 2 No. 1 (2021): Vol. 2 No. 1 April 2021
Publisher : Politeknik Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (199.86 KB) | DOI: 10.32497/sitechmas.v2i1.2610

Abstract

Pemberdayaan UMKM saat i ni mendapat perhatian khusus oleh pemerintah, termasuk pemeritah Kota Semarang. Peni ngkatan i ndustri mikro ditempuh dengan peni ngkatan progam pemberdayaan ekonomi keluarga melalui peni ngkatan industri rumah tangga dari kelurahan. Di Kampung Dempel Kelurahan Mukti harjo Kidul Kecamatan Pedurungan terdapat industri rumah tangga yang memproduksi dan memasarkan bandeng presto, dengan merk dagang Bandeng Presto 27 Semarang. Usaha ini masih tergolong baru karena mulai beroperasi pada tanggal 23 Nopember 2018 yang dirintis ibu Budi Handayani (bu Yani) bersama suami. Usaha ini berpotensi untuk dikembangkan. Di samping produknya merupakan salah satu produk unggulan di kota Semarang, j uga karena penjualannya semaki n meni ngkat. Penjualan yang semula hanya dititipkan di warung sekitar saat ini sering menerima pesanan memenuhi kebutuhan orang yang punya hajatan. Jumlah produksi semula hanya 15 kg per mi nggu saat i ni rata-rata menjadi 25 kg per mi nggu. Dari kondisi ini pemilik usaha berencana akan meningkatkan usahanya dengan menambah peralatan produksi, punya stok bahan mentah yang siap diolah setiap saat, memperluas pemasaran melalui onli ne dan lain-lain. Berkenaan dengan rencana pengembangan tersebut maka sangat perlu disusun strategi pengembangan usaha bandeng presto 27 Semarang yang di dasari pemetaan factor kekuatan dan kelemahan yang dimiliki serta faktor apa yang menjadi peluang dan ancaman dalam menjalankan bisnis tersebut. Ruang lingkup pemetaan mencakup empat aspek manajemen usaha yaitu produksi/operasional, pemasaran, keuangan dan SDM. Pengumpulan data melalui wawancara mendalam kepada pemilik/pelaku usaha dengan bantuan kuesioner. Data yang terkumpul dianalisis secara kualitatif dan selajutnya didiskripsikan dengan mengacu pada item analisis SWOT guna menentukan peta kekuatan, kelemahan, peluang dan ancaman. Hasil pemetaan ini selanj utnya menjadi dasar perumusan strategi pengembangan usaha pada industri mi kro pengolahan Bandeng Presto 27 Semarang. Hasil penelitian memberikan empat alternative strategi yang dapat digunakan yaitu SO-ST-WO-WT.
Co-Authors Arbainah, Siti Arista, Dhian aviory, koryna Azizah, Afiq Berliana, Dinar Indrasari, Luthfiyah jati handayani, jati Korawijayanti, Lardin Laili, Ummiy Fauziyah Listyani, Theresia Tyas Muhammad Thohir Nikmatuniayah Nikmatuniayah, Nikmatuniayah Nursyarifa, Zahra Az-zalia Prameswati, Laudria Nanda Rahmawati, Novi Rosita Rikawati Rikawati Rikawati, Rikawati Sri Widiyati, Sri Sunanti, Titis Umatin, Choiru Widodo, Saniman Wijayanto, Edi Yuliyani, Alfia