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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 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.
ANALISIS PAJAK, TUNNELING INCENTIVE, DAN MEKANISME BONUS TERHADAP TRANSFER PRICING PADA PERUSAHAAN SEMEN YANG TERDAFTA DI BURSA EFEK INDONESIA Baviga, Rio; Desiyanti, Rika
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)
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
PENGARUH BUDAYA ORGANISASI DAN KOMITMEN ORGANISASI TERHADAP KINERJA PERANGKAT DESA DI KECAMATAN KOTO BARU MELALUI ORGANIZATIONAL CITIZENSHIP BEHAVIOR (OCB) SEBAGAI VARIABEL INTERVENING Sudirman, Sudirman; Baviga, Rio
Bussman Journal : Indonesian Journal of Business and Management Vol. 4 No. 3 (2024): Bussman Journal | September - Desember 2024
Publisher : Gapenas Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53363/buss.v4i3.292

Abstract

This research aims to find out: 1) The extent of the influence of organizational culture on performance. 2) The extent of the influence of organizational commitment on performance. 3) The extent of the influence of organizational culture on OCB. 4) The extent of the influence of organizational commitment on OCB. 5) The extent of the influence of OCB on performance. 6) The extent of influence of organizational culture and organizational commitment on performance with OCB as an intervening variable. The population in this study was village officials in Koto Baru District with a total of 50 people. Next, the entire population was sampled as 50 people using a saturated sampling technique. The data analysis tool used is path analysis. Based on the research results, it shows that Organizational Culture has a significant effect on the Performance of Village Officials in Koto Baru District (tcount > ttable or (11.190 > 2.01290) and sig < ? (0.000 < 0.05)). Organizational Commitment has a significant effect on the Performance of Village Officials in Koto Baru District (tcount > ttable or (4.432 > 2.01290) and sig < ? (0.000 < 0.05)). Organizational culture has a significant effect on OCB in Village Officials in Koto Baru District (tcount > ttable or (4.794 > 2.01174) and sig < ? (0.000 < 0.05)). Organizational Commitment has a significant effect on OCB in Village Officials in Koto Baru District (tcount > ttable or (3.190 > 2.01174) and sig < ? (0.003 < 0.05)). OCB has a significant effect on the performance of village officials in Koto Baru District (tcount > ttable or (13.325 > 2.01290) and sig < ? (0.000 < 0.05)). Organizational culture on performance directly is 26.5%, while the influence of organizational culture through OCB on performance indirectly is 18.1%. Organizational Commitment on performance directly is 3.3%, while the influence of Organizational Commitment through OCB on performance indirectly is 4.3%.
EFEKTIVITAS FINANACIAL DISTRESS DAN KOMITE AUDIT TERHADAP AUDIT DELAY DENGAN OPINI AUDIT SEBAGAI VARIABEL MODERASI PADA PT GARUDA INDONESIA Tbk Baviga, Rio
Yudishtira Journal : Indonesian Journal of Finance and Strategy Inside Vol. 4 No. 3 (2024): 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.v4i3.101

Abstract

This study aims to examine the effect of Financial Distress and the Audit Committee on Audit Delay, with Audit Opinion as a moderating variable at PT Garuda Indonesia from 2014-2023. This research is a quantitative study with a descriptive approach. The dependent variable in this study is Audit Delay, measured by Time Interval. The independent variables are Financial Distress and the Audit Committee, measured by the Debt to Asset Ratio (DAR) and the number of audit committee members, respectively. The moderating variable is Audit Opinion, measured with a Dummy Variable. The research methodology used includes multiple linear regression and Moderated Regression Analysis (MRA) using SPSS version 24. Based on the results of the research conducted, the conclusions that can be drawn are: Financial Distress has a negative and significant effect on Audit Delay, the Audit Committee has a negative and significant effect on Audit Delay, Audit Opinion does not moderate the effect of Financial Distress on Audit Delay, and Audit Opinion does not moderate the effect of the Audit Committee on Audit Delay
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

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%.
PENGARUH COSTUMER EXPERIENCE, STORE ATMOSPHERE DAN PERSONALITY COSTUMER TERHADAP REVISIT INTENTION KONSUMEN PADA NOKA COFFE SUNGAI PENUH Satria, Edia; Baviga, Rio; Cayanti, Karin Septi
Bussman Journal : Indonesian Journal of Business and Management Vol. 5 No. 1 (2025): Bussman Journal | Januari - April 2025
Publisher : Gapenas Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53363/buss.v5i1.335

Abstract

This study aims to determine the effect of Costumer Experience, Store Atmosphere and Personality Costumer on Revisit Intention partially and simultaneously. The object of this study is Noka Coffee Sungai Penuh, respondents in this study are consumers who have visited more than 2 times. The number of respondents in this study is 80 respondents. Based on the results of the previous analysis and discussion, it can be concluded as follows: Costumer Experience has a significant effect on Revisit Intention of Noka Coffee Consumers, this is evidenced by t count> t table (2.132> 1.99167), Store Atmosphere has a significant effect on Revisit Intention at Noka Coffee Sungai Penuh, this is evidenced by t count> t table (2.934> 1.99167), Personality Costumer has a significant effect on Revisit Intention of Noka Coffee Sungai Penuh Consumers and this is evidenced by t count> t table (6.161> 1.99167).
PENGARUH EXPERIENTIAL MARKETING DAN KUALITAS PELAYANAN TERHADAP KEPUASAN KONSUMEN DENGAN LOYALITAS SEBAGAI VARIABEL INTERVENING PADA BENING’S CLINIC KOTA SUNGAI PENUH Satria, Edia; Baviga, Rio
Bussman Journal : Indonesian Journal of Business and Management Vol. 5 No. 2 (2025): Bussman Journal | Mei - Agustus 2025
Publisher : Gapenas Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53363/buss.v5i2.434

Abstract

This study aims to determine how the influence of Experiential Marketing and Service Quality on Consumer Satisfaction with Loyalty as an Intervening Variable at Bening's Clinic, Sungai Penuh City, both directly and indirectly. The population in this study were all consumers who visited Bening's Clinic, Sungai Penuh City. The sample for this study amounted to 80 respondents with a technique through distributing questionnaires Based on the results of the analysis and previous discussions, the following can be concluded There is no significant positive influence between the experiential marketing variable and consumer satisfaction directly, there is a significant positive influence between the service quality variable on consumer satisfaction directly, There is a significant positive influence between the Consumer Loyalty variable on Consumer Satisfaction directly, There is a significant positive influence between the Experiential Marketing variable on Consumer Loyalty directly, there is a significant positive influence between the Service Quality variable on Consumer Loyalty directly, the direct influence is small -0.008 and the indirect influence is 0.178, it means that indirectly Experiential Marketing through Consumer Satisfaction has a significant effect on loyalty, the direct influence is 0.291 and the indirect influence is 0.273, it means that indirectly Service Quality through Consumer Satisfaction does not have a significant effect on loyalty
Co-Authors Abdallah, Zachari Amriana, Sela Cayanti, Karin Septi Desiyanti, Rika Dona Elvia Desi Edia Satria, Edia Fadli Anugrah Hamdani, Deky Mauledy Ahmad Mukhzarudfa Mukhzarudfa Sudirman Sudirman Sudirman Sudirman Zamzami Zamzami