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All Journal KEUNIS HIKMAH : JURNAL PENDIDIKAN AGAMA ISLAM JURNAL AKTUAL AKUNTANSI KEUANGAN BISNIS TERAPAN (AKUNBISNIS) Jurnal Akuntansi Trisakti Indonesian Journal of Multidisciplinary and Educational Researcher

Rois, Muhammad

Unknown Affiliation

Author-ID : 1493556

Religion Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Mathematics Social Sciences Other

Published : 7 Documents Claim Missing Document

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Articles

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

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

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

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

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

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

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

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.

Co-Authors Azizah, Afiq Berliana, Dinar Indrasari, Luthfiyah Laili, Ummiy Fauziyah Listyani, Theresia Tyas Muhammad Thohir, Muhammad Prameswati, Laudria Nanda Rahmawati, Novi Rosita Rikawati Rikawati Rikawati, Rikawati Sri Widiyati, Sri Umatin, Choiru Widodo, Saniman Wijayanto, Edi Yuliyani, Alfia

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