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Rowter Journal
ISSN : -     EISSN : 28281950     DOI : https://doi.org/10.33258
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Ȓowteɍ Journal: is an international journal using a peer-reviewed process which focuses on economy, business, stock exchanges, trade, currency and export import published in January and July by Britian International for Academic Research Publisher (BIAR-Publisher). It is released both in online and printed version
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Articles 48 Documents
Analysis of Internal Control System In Granting Credit In Pt. Bank Mandiri KCP Medan Belawan Yosy Meliyana Batubara; Anggi Pratama
Rowter Journal Vol 1 No 2 (2022): Ȓowteɍ Journal
Publisher : Britain International for Academic Research (BIAR) Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/rowter.v1i2.680

Abstract

This study aims to analyze the internal control system in providing credit at pt. Bank Mandiri KCP Medan Belawan and what actions were taken by the relevant departments in overcoming fluctuations in total credit, gross NPL, net NPL, and the ratio of core debtors to total credit at PT. Bank Mandiri (Persero) Tbk. 2016-2020 so as to be able to fulfill the entire process of providing credit without compromising the internal control system. This research was conducted using a descriptive method. Data collection techniques were carried out by means of interviews, studying documents and records about the company through the collection of information sourced from primary and secondary data. The results of the research on analysis, in distributing credit, Bank Mandiri always prioritizes the principle of prudence by placing the credit analysis function carried out by an independent business unit and credit risk unit. Bank Mandiri is always guided by the Credit Policy (KPKD) in managing end-to-end credit risk. Operationally, this policy is set forth in the form of Standard Credit Procedures (SPK) and Product Manuals. To speed up the process and improve credit performance, Bank Mandiri KCP Medan Belawan has also set limits on its authority to make credit decisions based on credit exposure and risk level. The greater the exposure, the greater the quorum of authority holders, consisting of members of the Credit Committee who function as Risk Management and members of the Credit Committee who function as Business Units. The internal control system implemented by Bank Mandiri KCP Medan Belawan is considered to have been running effectively and adequately reflected in the effectiveness of the implementation of internal control functions, including internal audit, risk management, compliance and operational control functions. In disbursing credit, PT Bank Mandiri (Persero) KCP Medan Belawan first conducts a search on customer data or prospective customers who will apply for credit based on certain procedures. Employees of PT Bank Mandiri (Persero) KCP Medan Belawan have carried out their duties in accordance with the responsibilities given.
The Effect of Tax Sanctions on The Level of Taxpayer Compliance at The Tax Service Office Pratama Madya Medan Sari Raphyta Olivia Grace
Rowter Journal Vol 1 No 2 (2022): Ȓowteɍ Journal
Publisher : Britain International for Academic Research (BIAR) Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/rowter.v1i2.681

Abstract

This study aims to determine whether there is an effect of taxpayer awareness and tax sanctions on taxpayer compliance at KPP Pratama Madya Medan. The population in this research are taxpayers who are registered at KPP Madya Medan. Data analysis using multiple linear regression. The results of the study show that taxpayer awareness and tax sanctions have an effect on taxpayer compliance
An Influence of Personal Engineering, Top Management Support, Training and Education System Performance Accounting Information at the Company PT. Bank Mandiri Taspen Medan Anggi Nulvi Siregar; Anggi Pratama; Mika Debora Br Barus
Rowter Journal Vol 1 No 2 (2022): Ȓowteɍ Journal
Publisher : Britain International for Academic Research (BIAR) Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/rowter.v1i2.690

Abstract

This study aims to determine whether personal techniques, top management support, training and education partially and simultaneously have a positive and significant effect on the performance of accounting information systems at the company PT. Bank Mandiri Taspen Medan. The data analysis technique used is the Associative method with the help of the SPSS program. This study uses multiple linear regression analysis. The research sample was 70 respondents. Primary data collection using a questionnaire. The results showed that personal techniques, top management support, training and education partially and simultaneously had a positive and significant effect on the performance of the accounting information system at the company PT. Bank Mandiri Taspen Medan.
An Analysis of Decentralization, Regional Dependence, Regional Independence, Effectiveness and Efficiency of Pad, Expenditure Efficiency, and Shopping Harmony in Assessing Regional Financial Performance (Case Study in Government Pekanbaru City) Mustafa Ahmad Zuhri; Anggi Pratama; Rahima Br. Purba
Rowter Journal Vol 1 No 2 (2022): Ȓowteɍ Journal
Publisher : Britain International for Academic Research (BIAR) Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/rowter.v1i2.691

Abstract

This research was conducted by Pekanbaru City Government. This study aims to determine the financial performance of the Pekanbaru City Government for the Fiscal Year 2016 to 2020. This research uses a descriptive method. Data analysis uses local government financial ratios with an income and expenditure approach consisting of the degree of decentralization, the ratio of regional financial dependence, the ratio of regional financial independence, and the effectiveness and efficiency ratio of Regional Original Income (PAD), efficiency ratios and spending compatibility. The results show that the degree of decentralization is in the medium category, the level of regional financial dependence is in the very high category, the level of regional financial independence is in the low category with a consultative relationship pattern, and the effectiveness level of Regional Original Revenue is in the ineffective category, the efficiency level of Regional Original Revenue is in the inefficient category, the level of spending efficiency is in the efficient category
Development of a general theory of lean production of goods and services Valery V. Glushchenko; Milcha Handayani Tammubua; Effendi Sadly
Rowter Journal Vol 3 No 2 (2024): Ȓowteɍ Journal
Publisher : Britain International for Academic Research (BIAR) Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/rowter.v3i2.796

Abstract

the subject of the article is methodological aspects of the theory of lean production of goods and services; the object of the article is lean production of goods and services; the purpose of the article is the formation of methodological provisions of the scientific theory of lean production of goods and services (the theory of thrift); to achieve the goal, this article solves the following tasks: search and analysis of publications on the topic of lean production of services for confirmation of the relevance of the research presented in this article; definitions of the object, method, functions, roles, laws of the scientific theory of lean production of goods and services; the functions, roles of the philosophy of lean production of goods and services are described; the directions of development of the philosophy and methodology of lean production of goods and services are investigated; the scientific methods in this article are: historical and logical method, system analysis, expert assessments; the scientific novelty of the article is determined by the development of the methodology of lean production of goods and services, the study and description of the structural elements of the theory of lean production of goods and services (the theory of thrift) and its structural elements.
Influence of Quality Control and Certifications on Performance of Manufacturing Firms in Kenya Benedict Mutinda Kimwaki
Rowter Journal Vol 2 No 1 (2023): Ȓowteɍ Journal
Publisher : Britain International for Academic Research (BIAR) Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/rowter.v2i1.827

Abstract

Quality control is the process of ensuring that the products, services and processes of a company are of an appropriate quality that meets the set standards and subsequently the needs and expectations of the customers. To ensure the companies have a standard framework of quality control, there are quality standardizing organizations such as ISO which carry out certifications to ensure companies conform with key set standards. Embracing quality control and certification has been found to be an essential move for companies to remain competitive and enhance performance. This however needs a backing from the Kenyan perspective particularly among the manufacturing firms, hence the motivation of this study. Using a descriptive approach, 160 respondents were surveyed through a structured questionnaire. The findings revealed that quality control and certification was essential in enhancing firm performance by enabling the companies to meet the quality standards and assure this to customers. The study concluded that failure by most of the companies to embrace quality certification affected their image and this significantly led to decline in their competitiveness and performance. The study recommended the need for management of manufacturing firms to embrace quality control and certification as a way of enhancing their performance through increased quality assurance to their customers.
Budget Performance and Economic Growth in Nigeria: A Historical Review of the 4th Republic O.S. Osadola; T. W. Ojo; S. A. Oludemi
Rowter Journal Vol 2 No 1 (2023): Ȓowteɍ Journal
Publisher : Britain International for Academic Research (BIAR) Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/rowter.v2i1.828

Abstract

This paper traced and analyses how effective or not, budget has been an instrument of policy achievement in governance in Nigeria. It examines the relationship between budget performance and economic growth in Nigeria over the course of the 4th Republic (1999-2019). Budget performance in Nigeria has been characterized by both successes and challenges, including increased transparency and accountability, and efforts to invest in infrastructure and social services, as well as inadequate resource allocation, poor project planning and execution, and high levels of corruption. Economic growth in Nigeria has also been mixed over the past two decades, with a period of growth and stability in the late 1990s and early 2000s followed by a period of economic slowdown and instability due to declining oil prices and other factors. In recent years, Nigeria has made efforts to diversify its economy and has achieved some growth, but the country continues to face significant economic challenges. While it is difficult to draw a direct causal link between budget performance and economic growth, it is likely that improved budget performance, particularly in the areas of transparency, accountability, and resource allocation, could contribute to more sustainable economic growth in the country.
Enhance Behavior in Preserving Mangrove Forest Pantai Cermin District, Serdang Bedagai Regency Muhammad Toyib Daulay; Annisa Ilmi Faried; Edi Saputra Matondang
Rowter Journal Vol 2 No 1 (2023): Ȓowteɍ Journal
Publisher : Britain International for Academic Research (BIAR) Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/rowter.v2i1.829

Abstract

Mangrove is a type of ecosystem typical of those found along the coast that are affected by tides. Mangroves grow on sheltered beaches or flat beaches, usually along the wind-sheltered side of the island or behind coral reefs off protected shores. The community around mangroves in Pari City Village, Pantai Cermin District, Serdang Bedagai Regency has long been utilizing the various mangrove potentials around the community. In general, people use mangroves for their economic potential income. The utilization is generally in the form of looking for firewood from mangrove forests, ponds, food from mangroves and tourism. Mangroves are also the main ecosystem supporting important life in coastal and marine areas. In addition to having an ecological function as a nutrient provider for aquatic biota, spawning and caring places for various kinds of biota, coastal abrasion resistance, the risk of typhoons and tsunamis, waste absorbers, and preventing seawater interusion. Due to the high damage to the mangrove area in the Pari City Village area, Pantai Cermin District, Serdang Bedagai Regency, it can cause several problems, including reducing the productivity of natural resource ecosystems biologically, increasing pollution and the most disadvantaged are the people around the coastal suburbs who have a source of income from fishermen Where their livelihoods are declining due to fish caught already scarce.
A Legal Protection Effort Workers in Covid-19 Muhlizar Muhlizar; Syafil Warman; Joharsah
Rowter Journal Vol 2 No 1 (2023): Ȓowteɍ Journal
Publisher : Britain International for Academic Research (BIAR) Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/rowter.v2i1.830

Abstract

Trade unions are formed by workers by ensuring that their position and rights as workers can be balanced with the obligations they perform for employers. In the relationship between workers and employers or employers, it is undeniable that the position of workers is higher. And sometimes it results in the arbitrariness of the employers towards their workers. To reduce and deal with the possibility of this arbitrariness, workers should have an association which is usually called a trade union. with trade unions, workers can unite so as to balance their position with employers. Article 1 paragraph 1 expressly states that a trade/labor union is an organization formed from, by and for workers/laborers both within the company and outside the company, which is free, open, independent, democratic. This study uses a normative juridical approach, namely by collecting, studying and analyzing and understanding law as a set of rules or positive norms in the statutory system that regulates human life. In Law no. 21 of 2000 concerning Worker/Labour Unions spells out what the objectives of trade/labor unions are to provide protection, defend rights and interests, and improve proper welfare for workers/laborers and their families.
Reduce of Poverty Indonesia for Best Effect of MSMEs Diwayana Putri Nasution
Rowter Journal Vol 2 No 1 (2023): Ȓowteɍ Journal
Publisher : Britain International for Academic Research (BIAR) Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/rowter.v2i1.831

Abstract

The purpose of this study is to analyze the existence of MSMEs in reducing poverty in Indonesia. Where there are two dependent variables, namely GDP and Poverty and there are five independent variables, namely the number of MSMEs, investment, population, unemployment, and exports. This study uses secondary data or time series, namely data from 2004 to 2018. The data analysis model in this study uses the 2SLS Simultaneous Regression method. There is one variable for simultaneous results that shows an effect on GDP, namely investment has a positive and significant effect on poverty. For the effect on poverty, there is one variable for simultaneous results which shows the effect on poverty, namely unemployment has a positive and significant effect on poverty.