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All Journal Diponegoro Journal of Accounting Akuisisi : Jurnal Akuntansi
Ratmono Ratmono, Ratmono
Jurusan Akuntansi Fakultas Ekonomika dan Bisnis Universitas Diponegoro
Economics, Econometrics & Finance

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Analisis Perbandingan Studi Kelayakan Budidaya Jamur Tiram dengan Pendekatan Model Outsourcing di Kota Metro Yateno, Yateno; Ratmono, Ratmono
JURNAL AKUISISI Vol 10, No 2 (2014): November 2014
Publisher : Universitas Muhamamdiyah Metro

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Abstract

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.Key words: Outsourcing Model Approach, financial feasibility.
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI KETERSEDIAAN DAN KETERAKSESAN INTERNET FINANCIAL REPORTING OLEH PEMERINTAH DAERAH Wau, Ikhlas; Ratmono, Ratmono
Diponegoro Journal of Accounting Volume 4, Nomor 4, Tahun 2015
Publisher : Diponegoro Journal of Accounting

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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.
Co-Authors Ikhlas Wau, Ikhlas Yateno Yateno