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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
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences Other

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Journal : Jurnal Revenue : Jurnal Ilmiah Akuntansi

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PENERAPAN SISTEM INFORMASI AKUNTANSI DALAM MENINGKATKAN KINERJA PADA KARYAWAN PT. CASSIA COOP Rio Baviga
Jurnal Revenue : Jurnal Ilmiah Akuntansi Vol. 4 No. 2 (2024): Jurnal Revenue : Jurnal Ilmiah Akuntansi
Publisher : LPPM Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/rev.v4i2.361

Abstract

This study the author uses an empirical approach, namely research used to solve research problems by conducting primary data research in the field. The object of this research is PT. Cassia Coop in Koto Dumo Village, Tanah Kampung Kota Sungai Full District. The results showed that the Accounting Information System (SIA) did not have a significant effect on the Performance of PT. CASSIA COOP is proven by t count < t table (1.115 < 2.10092) then Ho  is accepted and Ha is rejected, meaning that there is no significant influence between the Accounting Information System (SIA) on Performance. The magnitude of the influence of the Accounting Information System (SIA) on the Performance of PT. CASSIA COOP was 2.82%, while my side was 97.18% influenced by other variables that were not studied
ANALISIS PAJAK, TUNNELING INCENTIVE, DAN MEKANISME BONUS TERHADAP TRANSFER PRICING PADA PERUSAHAAN SEMEN YANG TERDAFTA DI BURSA EFEK INDONESIA Rio Baviga; Rika Desiyanti
Jurnal Revenue : Jurnal Ilmiah Akuntansi Vol. 5 No. 1 (2024): Jurnal Revenue : Jurnal Ilmiah Akuntansi
Publisher : LPPM Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/rev.v5i1.400

Abstract

This research aimed to determine the influence of : (1) Tax (2) Tunneling Incentive And (3) Mechanism Fee on Transfer pricing to cement companies listed on Indonesia. The research period was 2017-2021. This research was classiefed as ex post facto research, causal associative, and quantitative approach. This population in this study was all cement companies listed in Indonesia stock exchange (IDX) in 2017-2021. the research sample technique used purposive sampling technique. Data analysis method used multiple linear regression. The result of the research showed that : The tax hat no effect to Transfer pricing with regression confficient 0,059 and significance 0.588. Tunneling Insentive had positive effect to Transfer pricing with regression coefficient 1,344 and significance 0.273. Mecanism Fee effect to Transfer pricing with regression confficient -0,791 and significance 0,000. The Tax, Tunneling Insentive and Mecanism Fee, effect the Transfer pricing of cement companies listed in indonesia stock exchange (IDX) in 2017-2021 with F-count 3,413 and significance 0,000. The result of the adjusted R2 test in this study obtained a value of 0.818. This showed that the Transfer pricing was influenced by The Tax, Tunneling Insentive, and Mecanism Fee of 81,8 %, while the rest of 18,2% was influenced by other factors not examined in this study
Co-Authors Abdallah, Zachari Amriana, Sela Dona Elvia Desi Fadli Anugrah Hamdani, Deky Mauledy Ahmad Mukhzarudfa Mukhzarudfa Rika Desiyanti Sudirman Sudirman Zamzami Zamzami