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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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PENGARUH RETURN ON ASSET DAN CURRENT RATIO TERHADAP NILAI PERUSAHAAN DENGAN UKURAN PERUSAHAAN SEBAGAI VARIABEL MODERASI PADA PERUSAHAAN SUB SEKTOR TRANSPORT YANG TERDAFTAR DI BEI Dona Elvia Desi; Rio Baviga
Jurnal Bina Bangsa Ekonomika Vol. 17 No. 1 (2024): Jurnal Bina Bangsa Ekonomika (JBBE)
Publisher : LP2M Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/jbbe.v17i1.496

Abstract

This research aims to see the influence of Return On Assets and Current Ratio on Company Value with Company Size as a moderating variable in Transport Sub Sector Companies listed on the BEI for the 2013-2022 Period. By using a sample of 2 companies and the Moderated Regression Analysis (MRA) analysis tool, t test, F test and determinant coefficient, the result was that Return On Assets did not have a significant effect on Company Value (PBV) in Transport Sub Sector Companies Listed on the BEI for the 2013-2013 Period. 2022, with a t_count value of 0.282 < t_table of 2.101 while the Sig Return On Asset (X1) value is 0.781 > Sig 0.05, the Current Ratio has no significant effect on Company Value (PBV) in Transport Sub-Sector Companies Listed on the IDX for the 2013 Period -2022, with a t_count value of -0.695 > t_table of - 2.101 while the Sig Current Ratio (X2) value is 0.496 > Sig 0.05, Company Size does not moderate the influence of Return On Assets on Company Value (PBV) in Transport Sub Sector Companies Which Registered on the IDX for the 2013-2022 period, with a calculated t_value of 1.431< t_table of 2.145 while the Sig. 0.173 > from the Sig value. 0.05, Company Size does not moderate the influence of the Current Ratio on Company Value (PBV) in Transport Sub-Sector Companies Listed on the IDX for the 2013-2022 Period, with a calculated t_value of 1.564 < t_table of 2.145 while the Sig. 0.139 > Sig. 0.05 (alpha).
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
PENGARUH SEL EFFICACY DAN LOCUS OF CONTROL TERHADAP KINERJA PEGAWAI DINAS PENDIDIKAN KABUPATEN KERINCI Sudirman Sudirman; Rio Baviga
Jurnal Bina Bangsa Ekonomika Vol. 17 No. 2 (2024): Jurnal Bina Bangsa Ekonomika (JBBE) [IN PRESS]
Publisher : LP2M Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/jbbe.v17i2.606

Abstract

This research aims to find out: 1. Whether Self Efficacy and Locus of Control have a partially simultaneous effect on the performance of Kerinci Regency education service employees. 2. How much influence does Self Efficacy and Locus of Control have on the performance of Kerinci Regency education service employees. This research was conducted at the Kerinci Regency Education Office. The data used is primary data and secondary data, the analysis method used is multiple linear analysis with the help of the SPSS version 22 program. Based on the results of the research, it shows that: There is a positive and significant influence between self-efficacy (X1) partially on the performance of employees (Y) of the Kerinci Regency Education Service as evidenced by the calculated t value > t table (4.143 > 2.030) with a significant value (0.000 < 0 .05). There is no significant effect between locus of control (X2) partially on the performance of employees (Y) of the Kerinci Regency Education Office as evidenced by the calculated –t value < t table (- 2.753 < 2.030) with a significant value (0.009 < 0.05) so Ho rejected and H2 accepted. There is a positive and significant influence between self-efficacy (X1) and locus of control (X2) simultaneously on the performance of employees (Y) of the Kerinci Regency Education Office as evidenced by the calculated F value > F table (60.753 > 3.26) as well as with a significant value (0.000 < 0.05) then Ho is rejected and Ha is accepted, meaning that simultaneously there is a significant influence between self-efficacy and locus of control on the performance of Kerinci Regency Education Office employees. The magnitude of the influence of self-efficacy and locus of control simultaneously on the performance of Kerinci Regency Education Service employees is 77.10% while the remaining 22.90% is influenced by variables not studied
Analisis activity based costing dalam penentuan harga pokok produksi Baviga, Rio; Amriana, Sela
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 Amriana, Sela Dona Elvia Desi Fadli Anugrah Hamdani, Deky Mauledy Ahmad Mukhzarudfa Mukhzarudfa Rika Desiyanti Sudirman Sudirman Zamzami Zamzami