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All Journal Jurnal Akuntansi & Auditing Indonesia Animal Agricultural Journal
Agus Setyadi
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Agriculture, Biological Sciences & Forestry Economics, Econometrics & Finance

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PENGGUNAAN INTERNET PADA USAHA PETERNAKAN RAKYAT: STUDI KASUS PADA USAHA PETERNAKAN KAMBING BAROKAH GUNUNGPATI DAN PETERNAKAN KELINCI HIAS METESEH KOTA SEMARANG Ilmi, Ihda Usria Nuril; Eddy, Bambang Trisetyo; Setyadi, Agus
Animal Agriculture Journal Vol 2, No 1 (2013): Volume 2, Nomor 1, Tahun 2013
Publisher : Animal Agriculture Journal

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Abstract

ABSTRAK Tujuan penelitian ini adalah untuk mengetahui sejauh mana penggunaan internet yang diterapkan di dalam peternakan rakyat. Penelitian ini diharapkan dapat memberikan masukan kepada peternak agar mampu mengembangkan usaha peternakannya dengan menggunakan internet. Penelitian ini dilaksanakan pada tanggal 5 November- 5 Desember 2012 di Peternakan Barokah Gunungpati Kota Semarang dan Peternakan Kelinci Hias Meteseh Kota Semarang. Metode yang digunakan penelitian ini adalah metode kualitatif dengan studi kasus (case study). Metode yang digunakan dalam pengumpulan data yaitu wawancara mendalam, observasi, dan dokumentasi. Selain itu, penelitian ini juga menggunakan sumber data sekunder yang diperoleh dari instansi terkait seperti Badan Pusat Statistik (BPS) dan Dinas Peternakan. Data dianalisis secara deskriptif dan ditambah dengan perhitungan Break Even Point (BEP) untuk mengetahui tingkat keuntungan. Hasil penelitian menunjukkan bahwa Peternakan Kambing Barokah menggunakan indonet, sedangkan Peternakan Kelinci Hias menggunakan facebook untuk membantu mengembangkan usahanya. Peternak berusaha untuk membuat tampilan yang menarik dan memperbaharui informasi secara periodik sehingga penggunaan internet pada usaha peternakan rakyat cukup efektif untuk mengembangkan usahanya. Dengan profil yang jelas dan menarik yang disajikan dalam website mempermudah konsumen untuk berhubungan dengan peternak. Setelah menggunakan internet terdapat beberapa keuntungan yaitu peningkatan jumlah konsumen, perluasan wilayah pemasaran, penurunan biaya produksi, penurunan BEP sehingga terjadi efisiensi penggunaan biaya produksi dan peternak akan menjadi lebih mudah untuk mendapatkan keuntungan.Kata kunci: kualitatif; studi kasus; deskriptif; peternakan rakyat dan BEPABSTRACT The purpose of this research was to know how far the internet is used in traditional farm. This research suggested the farmers to developed his farm using internet. This research was held at 5 November- 5 Desember 2012 in Barokah Goat Farm Gunungpati and Rabbit Farm Meteseh Semarang Regency. The method was used in this research was qualitative with case study method. Data were collected by depth interview, observation, and documentation. Secondary data were retrieved from Badan Pusat Statistik (BPS) and Dinas Peternakan. Data were analyzed by descriptive approach. Break Even Point (BEP) was conducted to analyze the benefit of traditional farm. The results showed that Barokah Goat Farm uses indonet and Rabbit Farm uses facebook to developed their farm. The farmers tried to made interesting profile and update that one periodicly so that, using internet in traditional farm was effective to developed his farm. Distinct and interesting profile was used in the website made easy communication between farmers and consumer. After using internet, the farmers got many benefits. They increased consumers, markets, decreased production costs, decrease BEP so that the farmers got benefits from his farm.Key words: qualitative; case study; descriptive; farm and BEP
Indonesia’s Aggregated Accounting Egulatory Compliance Agus Setyadi; Rusmin Rusmin; Greg Tower; Alistair M Brown
Jurnal Akuntansi dan Auditing Indonesia Vol. 13 No. 2 (2009)
Publisher : Accounting Department, Faculty of Business and Economics, Universitas Islam Indonesia

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Abstract

The purpose of this study is to examine aggregate Indonesian Accounting Regulatory Compliance (IARCagg) by analyzing 220 Indonesian non-financial companies annual reports for yearly-ending 2006 listed on the Indonesia Stock Exchange (IDX). Agency theory offers insights into the listed companies’ IARC practices, particularly in ascertaining whether enhanced corpo-rate governance and differing ownership and governance structures lead to increased IARC. This study uses a 29-item index derived from Indonesian accounting standards on inven-tory, fixed assets, and depreciation to measure the level of regulatory compliance of Indonesian listed companies. Analysis reveals a level of 60.61% compliance with accounting rules. Regression analy-sis shows that the variables of firm size and return on assets are significant predictors of IAR-Cagg. Bigger and more profitable companies have far higher compliance with accounting rules.There is a data limitation in that this study is a cross sectional examination that focuses on Indonesian accounting standards: inventory, fixed assets, and depreciation. Nevertheless, this cross sectional examination provides the latest version of firms listed on the IDX and accurate in-formation on the business environment in Indonesia as at 31 December 2006.Although Indonesian firms may have complied with more than 50% of the key accounting rule provisions, regulatory intervention is still needed to ensure there is full compliance with In-donesian accounting regulations. Such regulation might include sanctions as promulgated by multilateral financial organizations.No previous accounting compliance studies have been performed using an Indonesian data sample set. Critically, this study considers whether the concepts of ownership structure and corporate governance determine accounting compliance.Keywords: Indonesia, listed firms, compliance, and accounting standards
Co-Authors Alistair M Brown Alistair M. Brown, Alistair M. Bambang Trisetyo Eddy Greg Tower Greg Tower, Greg Ihda Usria Nuril Ilmi Rusmin Rusmin Rusmin Rusmin, Rusmin