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All Journal PROSIDING SEMINAR NASIONAL Buletin Studi Ekonomi Potensio JURNAL KEPEMIMPINAN DAN PENGURUSAN SEKOLAH Jurnal Mirai Management Fokus Ekonomi J-MAS (Jurnal Manajemen dan Sains) JAB (Jurnal Akuntansi & Bisnis) BBM (Buletin Bisnis dan Manajemen) Stability: Journal of Management and Business Journal of Dedicators Community Jesya (Jurnal Ekonomi dan Ekonomi Syariah) Jurnal Abdimas Mahakam Jurnal Ilmiah Manajemen dan Bisnis Abdi Wiralodra : Jurnal Pengabdian Kepada Masyarakat Revitalisasi : Jurnal Ilmu Manajemen Jurnal Manajemen Bisnis Eka Prasetya Journal of Management - Small and Medium Enterprises (SME's) Bisnis Net : Jurnal Ekonomi dan Bisnis Journal of Economic, Business and Engineering (JEBE) eCo-Fin JAMBURA: JURNAL ILMIAH MANAJEMEN DAN BISNIS BULETIN BISNIS & MANAJEMEN (BBM) Journal Economic Insights Jurnal Ilmiah Fokus Ekonomi, Manajemen, Bisnis & Akuntansi (EMBA) Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Fokus Abdimas El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Jurnal Ekonomi, Manajemen, Akuntansi
Muhammad Tahwin
Sekolah Tinggi Ilmu Ekonomi YPPI Rembang
Agriculture, Biological Sciences & Forestry Arts Humanities Automotive Engineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Mechanical Engineering Public Health Social Sciences

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ANALISIS ANGGARAN PENDAPATAN BELANJA DAERAH KABUPATEN REMBANG TAHUN 2007 Tahwin, Muhammad; Hastuti, Setyo
potensio Vol 10, No 02 (2009): Volume 10 Nomor 2 Januari 2009
Publisher : potensio

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Abstract

The proportion of local revenue (PAD), Rembang againstbudget on average over three years from 2005 to 2007 waslow, amounting to 6.79%. Thus, Rembang dependence oncentral government is still very large which is reflected in theamount of fund balance averaged over the three years 2005-2007 amounted to 88.66%. In the year 2007 Apex districtbudget deficit, so we need alternative measures to reducethe level of deficit and dependence on the center include:policies to increase local revenue and spending policies aremore selective with based on performance.Keyword: Regional Shopping Revenue Budget,Rembang District
PENGARUH DESENTRALISASI, KETIDAKPASTIAN LINGKUNGAN, DAN TEKNOLOGI INFORMASI TERHADAP KINERJA MANAJERIAL DENGAN SISTEM AKUNTANSI MANAJEMEN SEBAGAI VARIABEL INTERVENING (Studi Kasus Pada PD. BPR BKK Blora) Yutanti, Ita; Tahwin, Muhammad
potensio Vol 24, No 02 (2016): Volume 24 Nomor 2 Januari 2016
Publisher : potensio

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Penelitian ini bertujuan untuk menguji pengaruh desentralisasi, ketidakpastian lingkungan, dan teknologi informasi terhadapa kinerja manajerial yang mana sistem akuntansi manajemen sebagai variabel intervening. Data yang digunakan dalam penelitian ini adalah data primer, sampel dalam penelitian ini adalah PD. BPR BKK Blora dengan teknik sampel yang digunakan purposive sample dan jumlah sampel 53 responden. Teknik pengukuran variabel dengan menggunakan skala likert. Sedangkan analisis yang digunakan adalah path analysis. Hasil penelitian menunjukkan bahwa desentralisasi berpengaruh positif dantidak signifikan terhadap sistem akuntansi manajemen. Ketidakpastian lingkungandan teknologi informasi berpengaruh positif dan signifikan terhadap system akuntansi manajemen. Sistem akuntansi manajemen tidak mampu memediasi hubungan antara desentralisasi dan kinerja manajerial. Sistem akuntansi manajemen tidak mampu memediasi hubungan antara ketidakpastian lingkungan dan kinerja manajerial.Kata Kunci: Desentralisasi, Katidakpastian Lingkungan, Teknologi Informasi, Kinerja manajerial, dan Sistem Akuntansi Manajemen.
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI STRUKTUR MODAL PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA Yulianti, Yulianti; Tahwin, Muhammad
potensio Vol 24, No 02 (2016): Volume 24 Nomor 2 Januari 2016
Publisher : potensio

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Penelitian ini bertujuan untuk membuktikan pengaruh size, net profit margin, pertumbuhan penjualan, struktur aktiva, pertumbuhan aset, dan time interest earned secara parsial terhadap struktur modal pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia untuk periode 2010-2012. Populasi penelitian meliputi semua perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia periode 2010-2012.Teknik pemilihan sampel yang digunakan adalah purposive sampling. Metode analisis data yang digunakan adalah analisis regresi linier berganda. Hasil penelitian menunjukkan bahwa size, net profit margin, pertumbuhan penjualan, struktur aktiva dan time interest earned berpengaruh negatif tidak signifikan terhadap struktur modal. Pertumbuhan aset berpengaruh positif signifikan terhadap struktur modal.Kata Kunci: Struktur modal, size, net profit margin, pertumbuhan penjualan, struktur aktiva, pertumbuhan aset, time interest earned.
PENGEMBANGAN INDUSTRI KECIL (Studi Kasus Industri Bordir Kecamatan Sedan Kabupaten Rembang) Tahwin, Muhammad
potensio Vol 17, No 01 (2012): Volume 17 Nomor 1 Juli 2012
Publisher : potensio

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Abstract

Developing of small scale industry depends not only on the government policies but also theindustrialist, it is the ability of the industrialist to compete their products (quality andquantity). So, the industrialist of the small scale industry have to follow the concrete steps toendure the existence of their business. One of the small and intermediate scale industry isBrodir Industry. Brodir industry has special characteristic, because it is the Indonesian culturewhich always exists consistency. Brodir belongs to consumer’s goods. It is shopping goods thatbelong to heterogeneous shopping goods, because the characteristic is more important thanprice aspect for the consumers. In other words, the consumers have different perceptions aboutthe qualities and attributes. So, developing of Brodir craftsmen have to considers the relevancybetween the craftsmen needs and the program carried out.Key Words: Craftsmen, Developing.
PERANAN PAJAK DAN SEIGNIORAGE TERHADAP KETAHANAN FISKAL Tahwin, Muhammad
potensio Vol 9, No 01 (2008): Volume 09 Nomor 1 Juli 2008
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Abstract

Success of the economic development is influenced by fiscaland monetary management with their regulations. Fiscal roleis carried out in two basic corridors, fiscal consolidationwhich is carried out by controlling budget deficit, and strategyof budget funding which is intended to decrease the burdenand risk of the government debt. This fact shows that fiscaland monetary policies in Indonesia is not carried out in agood harmony and synchronization. So, increasing of fiscaland monetary policies coordination is needed bysynchronizing policies goal to stabilize monetary sectors.The source of government income which derives from taxor seigniorage has important role to increase fiscalendurance. So, it is important for the government tosynchronize fiscal and monetary policies by equalizing theincreasing of tax and price level.Key Words : Tax, Seigniorage
Pengembangan Industri Batik Lasem Kabupaten Rembang Tahwin, Muhammad
potensio Vol 8, No 02 (2008): Volume 8 Nomor 2 Januari 2008
Publisher : potensio

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Abstract

Developing of small scale industry depends not only on thegovernment policies but also the industrialist, it is the ability of theindustrialist to compete their products (quality and quantity). So, theindustrialist of the small scale industry have to follow the concretesteps to endure the existence of their business. One of the small andintermediate scale industry is Batik Industry. Batik industry hasspecial characteristic, because it is the Indonesian culture whichalways exists consistency. Batik belongs to consumer’s goods. It isshopping goods that belong to heterogeneous shopping goods,because the characteristic is more important than price aspect for theconsumers. In other words, the consumers have differentperceptions about the qualities and attributes. So, developing of batikcraftsmen have to considers the relevancy between the craftsmenneeds and the program carried out.Key Words: Craftsmen, Developing.
ANALISIS POTENSI LOKAL UNTUK PERENCANAAN PEMBANGUNAN DI KECAMATAN GUNEM Tahwin, Muhammad
potensio Vol 18, No 02 (2013): Volume 18 Nomor 2 Januari 2013
Publisher : potensio

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This study aims to determine the potential map that expected to give the direction for development program policy in Gunem District. The method used in this study is regional approach with SWOT analysis. The result of the study show that Gunem has potential commodities of corns, mangoes,banans and cows. Based on socio-cultural potency, Gunem has large population. In economic, there are many businesses in the form of home industries. The human resources potency shows that Gunem society has high motivation to reach education and large amount of productive labor. The development program is carried out to improve the productivity of commodities, able to suppress the population growth, suport the business development, and the program is oriented in increasing society’s knowledge and skill that support to be advanced intelligent and skilled people. Key words: development planning and program, SWOT analysis. 
SINERGITAS RENCANA KERJA PEMERINTAH DAERAH DENGAN RENCANA PEMBANGUNAN JANGKA MENENGAH DAERAH (Studi Pada Kabupaten Rembang) Tahwin, Muhammad
potensio Vol 19, No 01 (2013): Volume 19 Nomor 1 Juli 2013
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This study aims to analyze the synergy of  regional development work plan with regional medium, term development plan in Rembang Regency. The analysis method used in this study is qualitative descriptive analysis method. The result of the study shows that the percentage of regional development work plan wich synergies with regional medium term development plan is 16%. There are two priority programs in rembang regency in 2009 that do not synergize with regional medium term development plan in 2006-2010.Keywords: regional development work plan, regional medium term development plan
ANALISIS PERUBAHAN SUKU BUNGA , UANG DAN HARGA DALAM KERANGKA KERJA EKONOMI KLASIK Tahwin, Muhammad
potensio Vol 10, No 02 (2009): Volume 10 Nomor 2 Januari 2009
Publisher : potensio

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According to classical economic experts, interest rates aredetermined by the wishes of the people to make savingsand the desire of the entrepreneur to borrow funds for capitalinvestment. Flexibility in interest rates would bring the statein which the amount of savings realized in the economy atfull employment is achieved when is equal to the investmentthat would be entrepreneurs. But now it turns out that thecommunity income level also determines the level ofsavings. The higher the income, the higher the savings.According to the theory that the added quantity of moneysupply will cause the same percentage price increase withincreasing money supply. While in theory the remaining cashthat the accretion of money supply will raise prices on thesame level with the added supply of money.Keyword: Interest, Money, and Price
PENGARUH PAJAK HOTEL, PAJAK RESTORAN, PAJAK HIBURAN, PAJAK REKLAME, PAJAK PENERANGAN JALAN, PAJAK PARKIR, PAJAK GALIAN C DAN PAJAK SARANG BURUNG TERHADAP PENDAPATAN ASLI DAERAH DI KABUPATEN PATI Pujihastuti, Elly Lilis; Tahwin, Muhammad
JAB (Jurnal Akuntansi & Bisnis) Vol 2, No 02 (2016): Vol. 2, No. 02 DESEMBER 2016
Publisher : JAB (Jurnal Akuntansi & Bisnis)

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Otonomi daerah menghendaki daerah untuk berkreasi dalam mencari sumber penerimaan yang dapat membiayai pengeluaran pemerintah daerah dalam rangka menyelenggarakan pemerintahan dan pembangunan. Pendapatan Asli Daerah (PAD) Pemerintah Kabupaten Pati yang terdiri dari pendapatan pajak daerah, hasil retribusi daerah, hasil pengelolaan kekayaan daerah yang dipisahkan dan lain-lain pendapatan asli daerah yang sah. Populasi dalam dalam penelitian ini adalah realisasi Pajak Hotel, Pajak Restoran, Pajak Hiburan, Pajak Reklame, Pajak Penerangan Jalan, Pajak Parkir, Pajak Galian C, Pajak Sarang Burung dan Pendapatan Asli Daerah Kabupaten Pati. Periode penelitian dari tahun 2003-2014 dikarenakan pajak daerah yaitu Pajak Hotel, Pajak Restoran, Pajak Hiburan, Pajak Reklame, Pajak Penerangan Jalan, Pajak Parkir, Pajak Galian C dan Pajak Sarang Burung mulai diberlakukan di Kabupaten Pati mulai tahun 2003. Teknik pengumpulan data pada penelitian ini adalah menggunakan metode dokumentasi. Teknik analisis data yang digunakan adalah uji regresi linier berganda. Hasil penelitian menunjukkan bahwa variabel Pajak Hotel, Pajak Restoran, Pajak Hiburan, Pajak Parkir terbukti berpengaruh positif signifikan terhadap Pendapatan Asli Daerah di Kabupaten Pati, sedangkan variabel Pajak Reklame, Pajak Galian C dan Pajak Sarang Burung tidak terbukti berpengaruh positif signifikan terhadap Pendapatan Asli Daerah di Kabupaten Pati. Besarnya Adjusted R Square adalah 0,921 atau 92,1% berarti kemampuan variable Pajak Hotel, Pajak Restoran, Pajak Hiburan, Pajak Reklame, Pajak Penerangan Jalan, Pajak Parkir, Pajak Galian C dan Pajak Sarang Burung variasi variabel Pendapatan Asli Daerah sebesar 92,1%, sedangkan sisanya 7,9% dijelaskan oleh faktor yang lain yang tidak dimasukkan dalam model penelitian. Kata kunci : Pajak, Pendapatan Asli Daerah, Otonomi Daerah.
Co-Authors Agus Yudianto Agustina Widodo Ahmad Aviv Mahmudi Ahmad Khoirul Anwar Ahmad Syakur Amanti, Dyah Lutfi Anggoro, Zidan Dwi Anik Nurhidayati Ardhanari, Aria Anggira Arman, Ahmad Hanafi Rhafi Dzar Ashari, Pendy Eka Ayuwangi, Vanisa Artha Damayanti, Adelia Ika Dian Anita Sari Dian Ayu Liana Dewi Fajar Sodiq, Fajar Kartika, Mira Listiani, Nur Mardika, Dhoni Rizky Widya Maskuri Maskuri Melfasari, Anisha Mira Kartika Nanik Setyawati Nopitasari, Diyan Novi Kusumaningsih Nugroho, Wawan Adi Nur Asiyah Nurcahyo, Moch Arif Dwi Nurfidha, Ulifah Pitaloka, Wulandari Dyah Prasiwi, Septarani Pujihastuti, Elly Lilis Pujihastuti, Elly Lilis Putri, Rizka Oktavia Yunia ROHMAH, ARIFATUR Romdhoni, Muhammad Sari, Dian Anita Setyo Hastuti Siti Ratnasari Siti Ratnasari, Siti Stevanie Purnama Putri Supatur, Supatur Susanti Dwi Ilhami Syarifuddin, Indra Tryana, Pria Ulifah Nurfidha Wahyu Wibowo Wahyudi, Ridho Windya Harieska Pramujati Wulan Suryandani Yulianti Yulianti YULISTINA, EKA SRI Yutanti, Ita