Analisis Perbandingan Studi Kelayakan Budidaya Jamur Tiram Dengan Pendekatan Model Outsourcing Di Kota Metro

The high market prospects will stimulate farmers Oyster Mushrooms in Metro City. Currently businesses oyster mushrooms in Sumber Sari, Bantul Metro and surrounding areas such as complex 16 C has been pretty much a glance at the Mushroom cultivation. The feasibility study on a regular basis requires a source of capital for investment is quite large compared with the Outsourcing Model approach, but retrofitting Model Outsourcing requires a fairly large variable costs compared to regular cultivation, all of these approaches are accepted and feasible. Based on the financial aspect, that the oyster mushroom business capacity of 10,000 baglog per kumbung size 7 feet x 9 feet is able to produce fresh oyster mushrooms 3,600 kg per period (4 months) or 7,200 kg per year, test results analisisi financial aspects such as PV (present value) net cash, the NPV (net Present Value), PP (Payback Period), PI (Propfitabilitas Index), that the regular cultivation method is more efficient, precise and more profitable than the Outsourcing Model approach

Analisis Faktor-faktor yang Mempengaruhi Ketersediaan dan Keteraksesan Internet Financial Reporting oleh Pemerintah Daerah

The purpose of this study is to analyze factors affecting availability and accessibility of Government's internet financial reporting (IFR). Factors which are going to be tested are political competition, local government's size, local government's financial independency, income per capita and audit opinion. This study examines 112 local government on Java Island based on availability and accessibility from its website. This study tested by two methods, ordinal regression method for the availlability and multiple regression method for the accessibility. The study using ordinal regression found that income per capita and audit opinion has positive relationship to the availability of financial information on the Government's website. The study using multiple regression found that local government's financial independency has positive relationship to the accessibility of financial information in Government's website

Anteseden dan Konsekuensi Keberhasilan Implementasi Performance-based Budgeting pada Pemerintah Daerah

Tujuan penelitian ini adalah untuk menganalisis dan mendapatkan bukti empiris tentang anteseden dan konsekuensi keberhasilan penganggaran berbasis kinerja Pemerintah Daerah. Hipotesis penelitian ini adalah kualitas Sumber Daya Manusia, penggunaan teknologi informasi, penerapan Sistem Pengendalian Intern Pemerintah (SPIP), peran pengawasan intern/ekstern dan penerapan reward and punishment berpengaruh positif terhadap keberhasilan penganggaran berbasis kinerja. Selain itu penelitian ini juga menghipotesiskan bahwa keberhasilan penganggaran berbasis kinerja berpengaruh positif terhadap akuntabilitas kinerja. Sampel penelitian sebanyak 50 SKPD pada Pemerintah Kabupaten Pemalang. Metode analisis yang digunakan adalah SEM-PLS. Hasil uji hipotesis menunjukkan bahwa penerapan SPIP, peran pengawasan intern dan ekstern serta penerapan reward and punishment berpengaruh positif terhadap keberhasilan penganggaran berbasis kinerja. Penelitian ini tidak dapat membuktikan adanya pengaruh kualitas sumber daya dan penggunaan teknologiinformasi terhadap keberhasilan penganggaran berbasis kinerja. Hasil pengujian juga membuktikan bahwa keberhasilan penganggaran berbasis kinerja berpengaruh positif terhadap akuntabilitas kinerja. Penelitian ini juga memberikan bukti empiris bahwa penganggaran berbasis kinerja merupakan variabel intervening pada pengaruh SPIP, pengawasan, dan reward reward and punishment pada akuntabilitas

Pengaruh Keberadaan Marketplace terhadap Minat Beli Konsumen pada Toko Konvensional di Kelurahan Gunung Terang Kota Bandar Lampung

The existence of Shopee, Tokopedia, Lazada, Bukalapak, blibli.com and other marketplaces has more or less been realized by the entire community. This gives rise to the phenomenon of diminishing buying interest in Conventional Store customers who sell their products offline. The purpose of this study was to analyze the effect of the existence of a Marketplace which refers to the variables of price, product completeness, convenience, and promotion on the buying interest of conventional store customers in Gunung Terang Village, Bandar Lampung City. This study uses a sampling research method with accidental sampling technique with the number of respondents as many as 103 Conventional Store Customers in Gunung Terang Village. Data collection techniques using literature study, interviews, observations and questionnaires. Data management in this study will use the smartPLS software version 3.3. The results of the study found that the variable price and product completeness had a positive and significant effect on consumer buying interest, while the convenience and promotion variables had no effect on consumer buying interest in conventional store

The Role of Audit Report Lag in Mediating the Effect of Auditor Switching and Financial Distress on Financial Statement Fraud

This paper examines the effect of auditor switching and financial distress on financial statement fraud with audit report lag as the intervening variable. This research used 26 fraud companies and 45 non-fraud companies listed by Indonesia Stock Exchange that break the article VIII.G.7 and IX.E.2 issued by Financial Services Authority in 2020. This quantitative research used Partial Least Square (PLS) with WarpPLS 7.0 tools. We conclude that financial distress and audit report lag directly affect Financial Statement fraud. It also shows that audit report lag partially mediates the relationship between financial distress and financial statement fraud. The results of this study also imply that investors should understand the elements that might cause audit report lag and financial statement fraud, so that they can forecast the impact on possible profits or losses if they invest in a firm