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All Journal JAKU (Jurnal Akuntansi & Keuangan Unja) (e-journal) Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan JURNAL RISET AKUNTANSI JAMBI JURNAL EKONOMI SAKTI (JES) Jurnal Cafetaria Jurnal Revenue : Jurnal Ilmiah Akuntansi Jurnal Bina Bangsa Ekonomika Yudishtira Journal : Indonesian Journal of Finance and Strategy Inside Bussman Journal : Indonesian Journal of Business and Management Al Fiddhoh: Journal of Banking, Insurance, and Finance
Rio Baviga
Sekolah Tinggi Ilmu Ekonomi Sakti Alam Kerinci
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PENGARUH LIKUIDITAS DAN PROFITABILITAS TERHADAP KEBIJAKAN DIVIDEN PADA PT GUDANG GARAM TBK PERIODE 2012-2018 Rio Baviga; Mauledy Ahmad
Jurnal Ekonomi Sakti Vol 9 No 2 (2020)
Publisher : LPPM - STIE SAKTI ALAM KERINCI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36272/jes.v9i2.204

Abstract

The study aims to determine: 1) The extent to which the influence of the Liquidity on Dividend Policy partially on PT Gudang Garam Tbk?, 2) The extent to which the influence of the Profitability on Dividend Policy partially on PT Gudang Garam Tbk?, 3) The extent tp which the influence of the Liquidity and Profitability on Dividend Policy simultaneously on PT Gudang Garam Tbk?, 4) How much influence Liquidity and Profitability on Dividend Policy on PT Gudang Garam Tbk?. The type of data used in this study is secondary data financial statements PT Gudang Garam Tbk. The data analysis tool used is multiple linear berganda. Based on the result of the study showed that : Partially Liquidity has no effect on Dividend Policy. Partially Profitability has no effect on Dividend Policy. Simultaneously liquidity and Profitability has no effect on Dividend Policy. The amount of influence exerted by the Liquidity and Profitability variables on Dividend Policy in PT Gudang Garam Tbk in 2012-2018 is 50% while the remaining 50% is influenced by other factors not examined in this study.
Analisis Kinerja Berdasarkan Balanced Scorecard di RSU Mayjen H A Thalib Kabupaten Kerinci Tahun 2012-2016 Rio Baviga; Mukhzarudfa Mukhzarudfa; Zamzami Zamzami
Jurnal Akuntansi & Keuangan Unja Vol. 3 No. 2 (2018): Jurnal Akuntansi & Keuangan Unja
Publisher : Magister Ilmu Akuntansi Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (442.05 KB) | DOI: 10.22437/jaku.v3i2.5379

Abstract

Performance is the success of a personnel, team, or organizational unit in realizing a predetermined strategic goal with the expected behavior. Then required performance measurement using Balanced Scorecard approach in RSU Mayjen H A Thalib of Kerinci regency, in order to achieve the vision and strategy of the hospital. This research is done by using chi-square test result that there is influence between Growth and Learning and Internal Business Processes with value 0,083, the influence between Internal Business Processes and Customer Satisfaction with value 0,083, and the influence of Customer Satisfaction to Financial with value 0,233. The results of the performance measurement can be illustrated that the hospital is categorized as "poor" because the performance measurement results based on 4 perspectives, namely financial, customer satisfaction, internal business processes, and growth and learning point to the score of -4 or -0.3 of all measurements at position of rating scale of performance which is less good. Keywords: Performance Analysis, Balanced Scorecard, General Hospital
PENGARUH PERSEPSI PEMILIK DAN PENGETAHUAN AKUNTANSI PELAKU USAHA MIKRO KECIL DAN MENENGAH TERHADAP PENGGUNAAN INFORMASI AKUNTANSI: Studi Kasus Pada UMKM Jagung Goreng Air Panas Semurup Rio Baviga
Yudishtira Journal : Indonesian Journal of Finance and Strategy Inside Vol. 2 No. 2 (2022): Yudishtira Journal : Indonesian Journal of Finance and Strategy Inside
Publisher : Gapenas Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53363/yud.v2i2.35

Abstract

The problem raised in this study is the Perception and Knowledge of UMKM owners in Kerinci Regency on Accounting Information. This research was conducted on Fried Corn UMKM in Semurup Hot Water Village. Based on the results of the study, there is no effect of the perception of UMKM actors on the use of accounting information, this is evidenced by the perception t value is smaller than t table (1.197 < 2.073) and a significance value of 0.244 which means it is greater than 0.05 (0.244 > 0, 05), while there is an effect of accounting knowledge on the use of accounting information with t table (2.896 > 2.073) and the significance value is less than 0.05 (0.008 <0.05). And there is a simultaneous effect of perception and knowledge of accounting on the use of information. This is evidenced by Fcount > Ftable, 4,540 > 3.44 and the magnitude of the influence given by the variable of perception and accounting knowledge on the use of accounting information at UMKM Fried Corn in Air Panas Semurup Village is only 22.8% while 77.2% is influenced by other factors not investigated in this study
PENERAPAN METODE ACTIVITY-BASED COSTING SYSTEM DALAM MENENTUKAN BESARNYA TARIF JASA RAWAT INAP: Studi Kasus pada RSUD Mayjen H. A. Thalib Kerinci Rio Baviga
Bussman Journal : Indonesian Journal of Business and Management Vol. 1 No. 3 (2021): Bussman Journal | September - Desember 2021
Publisher : Gapenas Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (776.956 KB) | DOI: 10.53363/buss.v1i3.20

Abstract

This study aims to determine : 1) How the application of the method of Activity-Based Costing System in determining the amount of inpatient hospital service for RSUD Mayjen H. A. Thalib Kerinci?, 2) How big is the comparison of inpatient service rates using traditional methods and the activity based costing system method? This research was conducted at RSUD Mayjen H. A. Thalib Kerinci. The analytical method used in this research is a quantitative descriptive analysis method that shows and compares the method of determining inpatient service rates applied by RSUD during 2019 using an activity-based costing system. Based on the results of the study showed that : from the calculation of hospitalization rates using the ABC method, when compared with traditional methods, the ABC method gave greater results except for the Suite Room, VVIP and VIP classes which gave smaller results. This is because the imposition of overhead costs on each product is only charged to one cost driver. As a result there tends to be a distortion in the imposition of overhead costs. Whereas in the abc method, the overhead costs on each product are charged to many cost drivers. So in the abc method, it has been able to allocate activity costs to each room appropriately based on the consumption of each activity
PENGARUH INDEPENDENSI DAN ETIKA AUDITOR TERHADAP KUALITAS AUDIT: Studi empiris pada kantor Inspektorat Kota Sungai Penuh Rio Baviga
Bussman Journal : Indonesian Journal of Business and Management Vol. 2 No. 1 (2022): Bussman Journal | Januari - April 2022
Publisher : Gapenas Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (623.179 KB) | DOI: 10.53363/buss.v2i1.48

Abstract

This study aims to determine the effect of auditor independence and ethics on audit quality. An empirical study at the Sungai Senuh City inspectorate office partially and simultaneously. Respondents of this study were 33 people who were auditors in the city inspectorate of Sungai Penuh. The instrument in this study has passed the Validity and Reliability test stages, by performing multiple regression tests, coefficients of determination, F statistic test (simultaneous) t statistical test (partial). The result of this study is that independence has no relationship to audit quality. This is evidenced by tcount < ttable (1.180 < 1.701) and significant <0.05 (0.248 <0.05) meaning that there is no influence between independence on audit quality. Auditor ethics has a relationship with audit quality. This is evidenced by tcount > ttable (3.090 > 1.701) and significant <0.05 (0.04 <0.05) meaning that there is an influence between auditor ethics on audit quality. Simultaneously, the independence and ethics of auditors on audit quality is evidenced by Fcount > Ftable or (17.7655 > 3.34), and with a significant value = 0.000 <0.05 then H0 is rejected and Ha is accepted, meaning that there is an influence between independence and auditor ethics on audit quality at the full river city inspectorate office. The magnitude of the influence of auditor independence and ethics on audit quality simultaneously is 55, 8%
PENERAPAN SISTEM AKUNTANSI KEUANGAN DAERAH DAN SISTEM PENGENDALIAN INTERN TERHADAP AKUNTABILITAS KEUANGAN PADA SKPD PEMERINTAH DAERAH DI KABUPATEN KERINCI Rio Baviga
Bussman Journal : Indonesian Journal of Business and Management Vol. 2 No. 2 (2022): Bussman Journal | Mei - Agustus 2022
Publisher : Gapenas Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53363/buss.v2i2.49

Abstract

This study analyzes the influence of the Regional Financial Accounting System and Internal Control System on Financial Accountability. All data used in the analysis are data obtained from observations, interviews and various literatures concerning the Regional Financial Accounting System and the Internal Control System for Financial Accountability at the Regional Government SKPD in Kerinci Regency. Based on research that the Regional Financial Accounting System affects the Regional Financial Accountability of Kerinci Regency, this is evidenced by t count> t table (5,091> 1,708), the Internal Control System has an effect on Kerinci Regency Regional Financial Accountability, this is evidenced by t count> t table (1,865> 1.708), Simultaneously there is a significant influence between the Regional Financial Accounting System and the Internal Control System on Financial Accountability in the SKPD of the Regency Government, which can be proven by F arithmetic > F table (31.219 > 3.42). And the magnitude of the influence of the Regional Financial Accounting System and Internal Control System on Financial Accountability in the SKPD of the Regency Government is 72%.
ANALISIS KINERJA KEUANGAN UNIT PENGELOLA KEGIATAN (UPK) SIMPAN PINJAM PEREMPUAN (SPP) KECAMATAN SIULAK KABUPATEN KERINCI PERIODE 2016-2020 Rio Baviga; Zachari Abdallah
Al Fiddhoh: Journal of Banking, Insurance, and Finance Vol. 3 No. 1 (2022): Al-Fiddhoh FEBI IAIN Kerinci: E-Journal of Banking, Insurance, and Finance
Publisher : Institut Agama Islam Negeri Kerinci

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (208.961 KB) | DOI: 10.32939/fdh.v3i1.1096

Abstract

This study aims to assess and analyze the financial performance of the women's savings and loan management unit (SPK) Siulak District, Kerinci Regency. Financial performance assessment is seen from two aspects, namely aspects of financial management and aspects of loan management. This study uses secondary data from the financial statements of UPK SPP Siulak District, Kerinci Regency, in the form of UPK income statement and other related reports from 2016 to 2020. Data were analyzed using a financial ratio analysis approach. The results showed that the financial performance of UPK SPP Siulak Subdistrict Kerinci Regency viewed from the aspects of financial management from 2016 to 2020 ranged from intervals of 17.77% -21.15%, including the category of underperformance, while the financial performance of UPK SPP Subdistrict of Siulak District of Kerinci Regency viewed aspects of loan management from 2016 to 2020 ranged from intervals of 1.92% -2.52% including underperforming categories. The results of UPK SPP health assessment in Siulak District Kerinci Regency from 2016 to 2020 were 61.66, including the quite healthy category.
ANALISIS KINERJA KEUANGAN DALAM REALISASI ANGGARAN PADA SEKRETARIAT DAERAH KABUPATEN KERINCI TAHUN 2016 - 2020 Rio Baviga
JURNAL RISET AKUNTANSI JAMBI Vol. 4 No. 2 (2021): JURNAL RISET AKUNTANSI JAMBI
Publisher : LPPM Universitas Adiwangsa Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35141/jraj.v3i2.126

Abstract

Penelitian ini bertujuan untuk mengetahui tingkat kinerja keuangan Sekretariat Daerah Kabupaten Kerinci berdasarkan laporan realisasi pendapatan asli daerah dan laporan realisasi anggaran Tahun 2016 – 2020. Objek dalam penelitian ini adalah pendapatan asli daerah dan realisasi anggaran pada Sekretariat Daerah Kabupaten Kerinci tahun 2016 sampai dengan 2021. Selanjutnya dengan menggunakan kriteria tingkat efektif penerimaan pendapatan asli daerah dan kriteria tingkat efektif realisasi anggaran, maka didapatkan tingkat kinerja keuangan pada Sekretariat Daerah Kabupaten Kerinci. Alat analisis data yang digunakan adalah rasio efektif penerimaan pendapatan asli daerah dan rasio efektif realisasi anggaran. Berdasarkan hasil penelitian menunjukan bahwa tingkat kinerja keuangan pada Sekretariat Daerah Kabupaten Kerinci tahun 2016 sampai dengan tahun 2020 belum mencapai target, namun termasuk dalam kategori efektif, karena realisasi anggaran keseluruhan rata-rata mencapai 92%, hal ini terlihat dari tingkat kinerja pendapatan asli daerah tahun 2016 sampai dengan tahun 2020 rata-rata mencapai 103%, sedangkan tingkat kinerja realisasi anggaran tahun 2016 sampai dengan 2020 rata-rata mencapai 92%.
FAKTOR-FAKTOR YANG DAPAT MEMPENGARUHI PENGELOLAAN KEUANGAN DESA KECAMATAN SIULAK MUKAI KABUPATEN KERINCI Rio Baviga
JURNAL CAFETARIA Vol 4 No 1 (2023): JURNAL CAFETARIA
Publisher : UNIVERSITAS KARIMUN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51742/akuntansi.v4i1.784

Abstract

This study aims to determine the factors: (1) Competence of village financial management apparatus, (2) community participation, (3) village government organizational commitment (4) compliance with financial reports. This research is classified as an ex post facto, causal associative, and quantitative approach. The population in this study were all villages in the Siulakmukai sub- district, Kerinci district which consisted of 14 villages. The sampling technique used purposive sampling. The number of respondents was 42 people who had met the criteria and the data analysis tool used multiple linear regression. The results of this study indicate that the competence of village financial management officers (X1) partially has a negative effect on village financial management, as evidenced by tcount > ttable (-0.192 > -2.02619) and with a significance value = 0.849 > 0.05. Meanwhile, community participation ( X2) has a positive effect on village financial management as evidenced by tcount > ttable (27.329 > 0.02619) and with a significance value = 0.000 <0.05. Meanwhile, village government organizational commitment (X3) has a negative effect on financial management, this is evidenced by tcount > t table (-0.655 > -2.02618) and with a significance value = 0.516 > 0.05. Meanwhile, obedience to financial statements (X4) has a significant positive effect on village financial management, as evidenced by tcount < ttable (0.591 > 2.02619) and the significance value = 0.558 > 0.05. Competence of village financial management apparatus (X1), Community participation (X2), Meanwhile, village government organizational commitment (X3), Compliance with financial reports (X4) simultaneously have a significant positive effect on village financial management, this is evidenced by Fcount > Ftable (196,236 > 2, 62) and with a significant value = 0.000 <0.05.
Analisis activity based costing dalam penentuan harga pokok produksi Rio Baviga; Sela Amriana
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 5 No. 10 (2023): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

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

Abstract

In determining the cost of goods produced, the application of the Activity Based Costing method aims to prevent the company from making wrong decisions regarding the cost of goods produced. This study aims to determine the conventional cost accounting system applied by UD. Mebel Aldi and to find out the alternative application of the Activity Based Costing (ABC) system, in order to improve the accuracy of the calculation of the cost of goods manufactured (COGS). This research is a comparative descriptive method. The results of this study show that the cost of goods produced using the Activity Based costing method and the conventional system show that the calculation of the cost of goods produced causes distortion, namely Overcosting for the production of cabinets, tables, and chairs. The difference is burdened on factory Overhead costs that are not charged and detailed correctly by UD. Mebel Aldi.
Co-Authors Abdallah, Zachari Dona Elvia Desi Fadli Anugrah Hamdani, Deky Mauledy Ahmad Mukhzarudfa Mukhzarudfa Rika Desiyanti Sela Amriana Zamzami Zamzami