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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 : Bussman Journal : Indonesian Journal of Business and Management

 1 
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%.
Co-Authors Abdallah, Zachari Amriana, Sela Dona Elvia Desi Fadli Anugrah Hamdani, Deky Mauledy Ahmad Mukhzarudfa Mukhzarudfa Rika Desiyanti Sudirman Sudirman Zamzami Zamzami