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The Role of Governor as Vice of Central Government in Regional Regulatory Oversight Regional Tax & Regional Retribution Muhammad Rois
Law Development Journal Vol 3, No 1 (2021): March 2021
Publisher : Universitas Islam Sultan Agung

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (622.234 KB) | DOI: 10.30659/ldj.3.1.114-119

Abstract

This study aims to discuss and analyze the role of the Governor as the Representative of the Central Government in the supervision of Regional Regulations on Regional Taxes and Levies in accordance with Act No. 23 of 2014 concerning Regional Government. The research method uses normative juridical. The results show that the mechanism carried out by the Governor as the Representative of the Central Government is the supervision of Regency Regional Regulations concerning Regional Taxes and Regional Retributions according to Act No. 23 of 2014 which prioritizes the evaluation aspects of the draft District/City Regional Regulations concerning Regional Taxes and Regional Levies before obtaining approval .
PREDIKSI FINANCIAL DISTRESS BANK MENGGUNAKAN METODE BANKOMETER Ani Nur Fadilah; Muhammad Rois; Rikawati
Jurnal Akuntansi Trisakti Vol. 11 No. 1 (2024): Februari
Publisher : Lembaga Penerbit Fakultas Ekonomi dan Bisnis Universitas Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/jat.v11i1.19538

Abstract

This study aims to predict bank financial distress in the Banking Sub-Sector Listed on the Indonesia Stock Exchange for the 2018-2022 period. The sampling technique was carried out by purposive sampling technique. Based on the sampling criteria, 2 banks listed on the Indonesia Stock Exchange were obtained which could be used as research samples. The method used is quantitative descriptive analysis. The financial ratios used in the Bankometer Method are Equity to Total Assets (EA), Loans to Total Assets (LA), Capital Adequacy Ratio (CAR), Capital to Total Assets (CA), Cost to Income Ratio (CI) and Non-Performing to Loan Ratio (NPL). The results of this study indicate that the average banking condition is very healthy (super sound), because the average S-Score value for the banking subsector is more than 70% during 2018-2022.
ANALISIS EFISIENSI BIAYA PERSEDIAAN BAHAN BAKU METODE ECONOMIC ORDER QUANTITY PADA UKM PRODUKSI TAHU KABUPATEN SEMARANG Lardin Korawijayanti; Siti Arbainah; Nikmatuniayah; Muhammad Rois; Rikawati
Jurnal Aktual Akuntansi Keuangan Bisnis Terapan (AKUNBISNIS) Vol. 8 No. 1 (2025): Vol. 8 No. 1 Mei 2025
Publisher : Politeknik Negeri Semarang

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

Abstract

Pelaksanaan penelitian dimaksudkan untuk mencapai tujuan analisis implementasi model manajemen biaya persediaan bahan baku kedelai pada UKM Kluster Produksi Tahu di Kabupaten Semarang. Penyelesaian penelitian ini menggunakan metode komparasi tabulasi yang digunakan untuk menghitung nilai perbedaan dan efisiensi antara biaya persediaan bahan baku model konvensional dengan biaya persediaan bahan baku (Raw Material Inventory Cost) model Economic Order Quantity. Hasil penelitian menunjukkan bahwa dengan metode Economic Order Quantity semua UKM akan memiliki biaya persediaan yang efisien (Inventory Cost Efficiency), terlihat dari selisih biaya persediaan dan nilai efisiensi biaya persediaan. Hal ini terlihat dari selisih biaya persediaan dan nilai efisiensi biaya persediaan. Pada UKM “SM TOFU” terdapat selisih biaya persediaan sebesar Rp 52.859.074,- dengan nilai efisiensi 1,068. UKM “ANS” perbedaan biaya persediaan Rp 8.728.684 ,- dan nilai efisiensi 1,02.