scholarly journals ANALISIS DISTRIBUSI PENDAPATAN PADA USAHA IKAN NILA DI KECAMATAN SEGINIM, KABUPATEN BENGKULU SELATAN

2015 ◽  
Vol 14 (2) ◽  
pp. 159-166
Author(s):  
Sriyoto Sriyoto ◽  
. Reswita ◽  
. Hardianto
Keyword(s):  
Income Distribution ◽  
Sea Water ◽  
Secondary Data ◽  
Primary Data ◽  
Fish Feed ◽  
Fresh Water Fish ◽  
District Office ◽  
Interview Method ◽  
Fisheries Resources ◽  
Analysis Instrument

Indonesia has a very rich fisheries resources and potential both in the fresh waters, the coast, and sea water covering land diversity of fish and fisheries. One type of  fresh water fish that has been cultivated is Tilapia. In Indonesia, Tilapia is economically valuable fish which has been cultivated by fish farmers in various areas. Seginim district in Southern Bengkulu is one region in Sumatera that produces cultivator of Tilapia. The objectives of this study were to 1) know the income of Tilapia farmers and 2) know the income distribution in the business of Tilapia. The determination of respondents in this research was taken from the business of Tilapia.  The respondents were determined by using census method and the number of respondents were 54 people. The primary data was taken directly from the respondents by using interview method to the enterpreneuss, and by using questionaires. The secondary data was obtain from the Seginim district office and related literature.the analysis instrument used was the income analysis and income distribution of the business of Tilapia. The results of the study showed that the income of the business of Tilapia in Seginim district of Southern Bengkulu  was Rp22,204,786.27 per farm per season. The part obtained by fish feed businessman was 45.17 percent; by fish seed businessman was 29.25 percent; by fish farmers was 19.22 percent; and by farm workers was 6.36 percent. Keywords : Tilapia fish farmers, Income, Income distribution 

KAJIAN FAKTOR-FAKTOR DALAM PROSES PEMBANGUNAN DESA DI ERA OTONOMI DAERAH DI KECAMATAN SINONSAYANG

2015 ◽  
Vol 11 (2A) ◽  
pp. 13
Author(s):  
Mareine Warouw ◽  
Ricky Leonardus Rengkung ◽  
Paulus Adrian Pangemanan
Keyword(s):  
Rural Development ◽  
Community Involvement ◽  
Secondary Data ◽  
Primary Data ◽  
Meat Production ◽  
Average Amount ◽  
District Office ◽  
Regional Autonomy ◽  
Administrative Services ◽  
Energy Assistance

The purposes of this research are: 1) describes the process of rural development in Sub Sinonsayang; 2) examine the factors in the development process of regional autonomy era village in the district of South Minahasa regency Sinonsayang. The method used in a descriptive study using a quantitative approach, among others, using a Likert scale, ie research which is then processed and analyzed to be concluded, using primary and secondary data. Primary data is data obtained directly in the field through direct interviews with respondents. Secondary data were obtained from the District Office and the Central Bureau of Statistics Sinonsayang South Minahasa District. The results showed that: first, the process of rural development in Sub Sinonsayang starting from the planning, implementation and maintenance of development. while the second: 1) factor of natural resources which consists of land owned by the community, the results and the types of commodity crops, and the number of livestock and meat production of commodity fish catches with the overall average amount is 2.59 and included in the category "large enough"; 2) human resources consisting of level of education completed and ability or skill that people have shown an average of 2.72, and these results are categorized as "good enough"; 3) economy consists of taxes and incomes gained an average of 3.5, and are categorized as "good"; 4) public services which consist of services in the realization of development, the service performance of the apparatus, the timeliness of administrative services, facilities and infrastructure availability services overall average of 3.9, including the category of "good"; 5) community participation that includes community involvement in rural development through meeting attendance, willingness to provide energy assistance, money, materials, and maintenance and keep construction with an average of 4.7, and are categorized as "very good".

scholarly journals ANALISIS KEUNTUNGAN DAN TITIK IMPAS USAHA TERNAK BROILER DENGAN POLA KEMITRAAN (Studi Kasus di Desa Tetey Kecamatan Dimembe)

ZOOTEC ◽  
2018 ◽  
Vol 38 (1) ◽  
pp. 235 ◽  
Author(s):  
Wiwit Hasan ◽  
A H.S Salendu ◽  
N M Santa ◽  
F N.S Oroh
Keyword(s):  
Broiler Chicken ◽  
Secondary Data ◽  
Primary Data ◽  
District Office ◽  
Business Partnership ◽  
Partnership Model ◽  
Total Profit ◽  
Broiler Farm ◽  
Breakeven Point

ABSTRACT ANALYSIS OF PROFIT AND BREAK-EVEN ON BROILER FARM WITH BUSINESS PARTNERSHIP PATTERN (Case Study at Tetey village, Dimembe District of North Minahasa Regency). The objectives of this study were 1) to determine the pattern of partnerships business broiler farm at Tetey village with   DMC company, 2) to analyze the profit of  broiler farms run through a partnership pattern, 3) to analyze the breakeven point on a broiler farm run through a partnership pattern. Case study method was used on broiler chicken farm with the partnership model. The primary data obtained through observation and direct interviews with business owners of broiler chicken farms by using a questionaire. Secondary data were obtained from agencies associated with this research such as the Office of Agriculture, District Office. The results of study revealed that 1) Partnership pattern run by broiler breeders at Tetey village provided the doc, as many as 10,000 heads / period, including feed, vitamins and medicines, while farmers supplied cage and supplies, water, electricity, as well as labor and land. In addition, Broiler prices were IDR 18,000 / kg as fix price, 2) total profit of broiler farm at Tetey village through a partnership pattern were IDR 53,159,675 / period or IDR 22,149,685 / month, and 3) the number of breakeven point on broiler farm at Tetey village run with a partnership pattern were 18,691 head, or on the sale of IDR 958,644, 442.Keywords: breakeven point, partnership pattern, broiler farm.

scholarly journals MANAJEMEN USAHA IKAN FUFU DI DESA TAMBALA KAMPUNG BARU KECAMATAN TOMBARIRI KABUPATEN MINAHASA PROVINSI SULAWESI UTARA

2019 ◽  
Vol 6 (12) ◽  
Author(s):  
Rian Rinaldi ◽  
Nurdin Jusuf ◽  
Grace O. Tambani
Keyword(s):  
Raw Materials ◽  
Secondary Data ◽  
Data Retrieval ◽  
Business Owners ◽  
Primary Data ◽  
Business Owner ◽  
Fisheries Resources ◽  
North Sulawesi ◽  
Operational Costs ◽  
Business Objects

AbstractIndonesian fisheries resources regarding food in the fisheries sector have great potential, this is an important factor in supporting national development.This study aims to determine the management of "fufu" fish business in Tambala Kampung Baru Village, Tombariri District, Minahasa Regency, North Sulawesi Province, namely the system of processing and marketing of "fufu" fish.The research method is descriptive in order to describe the characteristics of a situation. Data retrieval is done by census method, where there are 19 "fufu" fish business owners, then data is collected on all business objects. Primary data was taken through direct interviews using a questionnaire to "fufu" fish business owners and secondary data is the data of viewers in this study."Fufu" fish production in Tambala Kampung Baru Village is adjusted to the acquisition of capital obtained by the business owner, where in 10 respondents it can be seen that the availability of raw materials in the production process varies from 300 kg to 500 kg. Marketing plans have been established after business planning.The economic aspect of the "fufu" fish business can provide good profit. This is because operational costs are relatively low, when compared to other businesses, producer marketing is not difficult, and the average processing process is carried out for 7 days.Keywords: management, "fufu" fish business, tambala village AbstrakSumberdaya perikanan Indonesia menyangkut bahan pangan dalam bidang perikanan memiliki potensi besar, hal ini merupakan faktor penting dalam menunjang pembangunan bangsa.Penelitian ini bertujuan untuk mengetahui manajemen usaha ikan “fufu” di Desa Tambala Kampung Baru Kecamatan Tombariri Kabupaten Minahasa Propinsi Sulawesi Utara yaitu sistem pengolahan dan pemasaran ikan “fufu”.Metode penelitian bersifat deskriptif dengan tujuan menguraikan sifat-sifat dari suatu keadaan. Pengambilan data dilakukan dengan metode sensus, dimana terdapat 19 pemilik usaha ikan “fufu”, kemudian dilakukan pengambilan data terhadap keseluruhan objek usaha. Data primer diambil melalui wawancara secara langsung dengan menggunakan kuesioner kepada pemilik usaha ikan “fufu” dan data sekunder merupakan data-data penujang dalam penelitian ini.Produksi ikan “fufu” di Desa Tambala Kampung Baru disesuaikan dengan perolehan modal yang diperoleh pemilik usaha, dimana dalam 10 responden dapat dilihat ketersedian bahan baku dalam proses produksi bervariasi antara 300 kg sampai dengan 500 kg. Rencanah pemasaran sudah ditetapkan setelah adanya perencanan usaha.Segi ekonomis usaha ikan “fufu” dapat memberikan keutungan yang baik. Hal ini disebabkan biaya oprasionalnya relatif rendah, bila dibandingkan dengan usaha lain, produsen pemasaran tidak sulit, dan proses pengolahan rata-rata dilakukan selama 7 hari.Kata kunci: Manajemen, usaha ikan “fufu”, Desa Tambala

scholarly journals IMPLEMENTASI PERATURAN PEMERINTAH NOMOR 37 TAHUN 1998 KHUSUSNYA MENGENAI CAMAT SEBAGAI PEJABAT PEMBUAT AKTA TANAH SEMENTARA DI KABUPATEN MALUKU TENGAH

NOTARIUS ◽  
2018 ◽  
Vol 11 (2) ◽  
pp. 176
Author(s):  
Fachrul Rozy Latuconsina
Keyword(s):  
Public Service ◽  
Secondary Data ◽  
Primary Data ◽  
Literature Study ◽  
District Office ◽  
Land Registration ◽  
Land Administration ◽  
Data Source ◽  
Secondary Data Sources ◽  
Article 5

Abstract PPAT is needed by the community to provide services in the field of land, especially in making a written evidence of authentic deed PPAT. An area that is not enough to have PPAT positions can be appointed a Head of Sub-district as PPAT Temporary according to Article 5 paragraph (3) letter a GR Number 37 of 1998. Central Maluku District still lack PPAT position and has not been appointed Camat as PPAT-Temporary. Problems in this research are: 1) how the implementation of GR Number 37 of 1998, especially about Camat as PPAT-Temporary in Central Maluku District?, 2) factors influencing the implementation of the rule?, so the purpose of this research is to know the implementation of Article 5 paragraph (3) letter a GR Number 37 of 1998 in Central Maluku District and to determine the factors that affect its implementation. The research method used is empirical juridical method with primary data source and secondary data. Primary data obtained from direct research with interview technique to resource person. Secondary data sources were obtained from literature study using primary and secondary legal materials. The data obtained were analyzed qualitatively. The result of the research shows that the implementation of Article 5 paragraph (3) letter a GR Number 37 of 1998 in Central Maluku Regency has not run well, seen from there are only 3 (three) PPAT and 1 (one) Camat as PPAT-Temporary by 18 subdistrict, this is influenced by several factors , among others are: 1) Interest of Head of Sub-district to become PPAT-Temporary because every there socialization activity from District Office of Camat usually assign its staff to follow the socialization; 3) The geographical condition of Central Maluku District is vulnerable to the control so that the Camat does not have time to submit a request for appointment as PPAT-Temporary. Suggestions that can be submitted is to achieve the purpose of land registration and public service tasks to the community then it is better the appointment of the Camat as well as PPAT-Temporary by building and improving the facilities and means of transportation so that people can reach the Office PPAT easily. Keywords: PPAT-Temporary, Public Service of Land Administration Abstrak PPAT sangat dibutuhkan oleh masyarakat untuk memberikan pelayanan di bidang pertanahan khususnya dalam pembuatan suatu alat bukti tertulis yaitu akta otentik PPAT. Suatu daerah yang belum cukup terdapat jabatan PPAT maka dapat diangkat seorang Camat sebagai PPAT Sementara sesuai Pasal 5 ayat (3) huruf a PP Nomor 37 Tahun 1998. Kabupaten Maluku Tengah masih kekurangan jabatan PPAT dan belum diangkat Camat sebagai PPAT-Sementara.  Permasalahan dalam penelitian ini yaitu : 1) bagaimana implementasi PP Nomor 37 Tahun 1998 khususnya mengenai Camat sebagai PPAT Sementara di Kabupaten Maluku Tengah, 2) faktor yang mempengaruhi implementasi aturan tersebut?, sehingga tujuan dari penelitian ini yaitu untuk mengetahui implementasi Pasal 5 ayat (3) huruf a PP 37 Tahun 1998 di Kabupaten Maluku Tengah dan untuk mengetahui faktor yang mempengaruhi implementasinya. Metode penelitian yang digunakan adalah metode yuridis empiris dengan sumber data primer dan data sekunder. Data primer diperoleh dari penelitian secara langsung dengan teknik wawancara kepada narasumber. Sumber data sekunder diperoleh dari studi kepustakaan dengan menggunakan bahan hukum primer dan sekunder. Data yang diperoleh dianalisa secara kualitatif. Hasil penelitian menunjukan bahwa implementasi Pasal 5 ayat (3) huruf a di Kabupaten Maluku Tengah belum berjalan dengan baik, terlihat dari hanya terdapat terdapat 3 (tiga) orang PPAT dan 1 (satu) orang Camat sebagai PPAT Sementara dari 18 Kecamatan, hal ini dipengaruhi oleh beberapa faktor, diantaranya adalah : 1) Minat Camat untuk menjadi PPAT Sementara karena setiap ada kegiatan sosialisasi dari Kantor Pertanahan Camat biasanya menugaskan stafnya untuk mengikuti sosialisasi tersebut; 2) Kondisi geografis Kabupaten Maluku Tengah yang rentan kendali sehingga Camat tidak sempat untuk menyerahkan permohonan pengangkatan sebagai PPAT-Sementara. Saran yang dapat disampaikan adalah untuk mencapai tujuan pendaftaran tanah dan tugas pelayanan publik kepada masyarakat maka sebaiknya pengangkatan Camat sekaligus sebagai PPAT-Sementara dengan membangun dan memperbaik fasilitas dan sarana transportasi agar masyarakat dapat menjangkau Kantor PPAT dengan mudah. Kata Kunci: PPAT-Sementara, Pelayanan Publik bidang pertanahan.

scholarly journals Present status, problems and prospect of fish farming at Gazipur Sadar upazila in Bangladesh

2018 ◽  
Vol 29 (1) ◽  
pp. 53-63
Author(s):  
M Das ◽  
MR Islam ◽  
T Akter ◽  
AQMR Kawser ◽  
MN Mondal
Keyword(s):  
Urban Areas ◽  
Group Discussion ◽  
Secondary Data ◽  
Open Water ◽  
Fish Farming ◽  
Primary Data ◽  
Fish Production ◽  
Fisheries Resources ◽  
Seed Supply ◽  
Farming Community

The present study was conducted to reveal the present scenario, problems and the prospect of fish farming of Gazipur Sadar upazila Bangladesh. The primary data were collected through field survey, questionnaire interview and focus group discussion from the fish farmers of several villages and urban areas of the upazila. Secondary data were collected from the Department of Fisheries and aquaculture extension section. Gazipur Sadar upazila has 14462.42 ha potential fisheries resources of which floodplains, seasonal water bodies, and ponds comprise 71.01%, 13.04%, and 8.57%, respectively. The total fish production of the upazila in 2016-17 was 14492.7 MT, 27% of the Gazipur district. The highest fish production of 5436 MT and 4.39 MT/ha/year came from the pond sector. Among different pond culture systems, the semi-intensive system had the highest fish production output (2826 MT). Exotic carps were the highest produced fish in the ponds. However, in spite of comprising a huge proportion of seasonal floodplains the fish production from this sector was only 0.42 MT/ha/year in 2016-2017. This indicates the poor utilization of inland open water resources for fish production in the study area. The major areas were identified to improve the existing pond fish farming situation were access to low-interest loan, quality seed, supply of advanced technologies, need-based training, and marketing facilities. Along with improving the pond fish farming, community-based fisheries management and some aquaculture initiatives on private own seasonal floodplains should be taken on a priority basis to improve open water management and to flourish inland fish production in the study area.Progressive Agriculture 29 (1): 53-63, 2018

scholarly journals PENDAPATAN USAHATANI PADI SAWAH DI DESA MAPANGET KECAMATAN TALAWAAN MINAHASA UTARA

2018 ◽  
Vol 14 (2) ◽  
pp. 247
Author(s):  
Miske Eva Ollo ◽  
Caroline B. D. Pakasi ◽  
Celcius ., Talumingan
Keyword(s):  
Paddy Field ◽  
Urban Areas ◽  
Rice Field ◽  
Secondary Data ◽  
Data Retrieval ◽  
Primary Data ◽  
District Office ◽  
Research Results ◽  
Preparation Stage

This study aims to determine the income of farmers from rice field farms in the Mapanget Village Talawaan Sub-district North Minahasa. This study lasted for 3 (three) months from the preparation stage, data retrieval and to the preparation of research. Research location in Mapanget Village, Talawaan Sub-district, North Minahasa. Primary data is obtained through a list of questions that have been prepared, while secondary data obtained from the district office and village office. Based on the research results, the income of paddy field farming managed by respondents in Mapanget village comes from harvest season 1 (one), harvest season 2 (two) and harvest season 3 (three). Wetland paddy farming in Mapanget Village is able to provide benefits and the farming continues to be cultivated even in urban areas.*er*.

scholarly journals POTENSI DAN PRIORITAS INDUSTRI KREATIF SKALA MIKRO, KECIL DAN MENENGAH DI PROVINSI BANTEN

2020 ◽  
Vol 4 (2) ◽  
pp. 118-128
Author(s):  
Sugeng Setyadi ◽  
Moh Sofyan Budiarto
Keyword(s):  
Secondary Data ◽  
Study Data ◽  
Primary Data ◽  
Creative Economy ◽  
Creative Industry ◽  
Literature Study ◽  
Interview Method ◽  
Calculation Results ◽  
Qualitative Descriptive ◽  
The Government

  Ekonomi kreatif merupakan salah satu sektor yang diharapkan mampu menjadi kekuatan nasional dan provinsi Banten dengan kontribusi terhadap PDB meningkat dari tahun ke tahun. Diperlukan pemetaan terhadap potensi dan prioritas sektor industri kreatif di provinsi Banten untuk menentukan rencana aksi dan strategi pengembangan. Penelitian ini bertujuan untuk menganalisis potensi dan prioritas industri kreatif skala kecil dan menengah di Provinsi Banten melalui indikator indikator yang bersifat kualitatif. Penelitian menggunakan metode diskriptif kualitatif dengan melakukan survei terhadap pelaku industri kreatif di provinsi Banten. Data primer diperoleh dengan metode wawancara, dan kuisioner sedangkan data sekunder diperoleh dari data yang relevan dari sumber lain seperti BPS, Disperindag dan studi literature. Analisa data menggunakan Analytical Hyrachy Process (AHP) merupakan pendekatan pengambilan keputusan yang dirancang untuk memberikan solusi dari permasalahan yang menyangkut kriteria yang bersifat komplek, menentukan prioritas pilihan-pilihan dengan banyak kriteria, dan menentukan model alternatif untuk menyelesaikan bermacam-macam masalah. Hasil perhitungan AHP dengan penyilangan Kriteria Prioroitas dengan Prioritas Subsektor Ekraf, didapatkan angka 0,496243386 pada posisi pertama untuk Kriya, 0,404603175 untuk subsektor Fesyen pada posisi kedua dan 0,099153439 untuk Subsektor Kuliner pada posisi ketiga. Ketiga Subsektor Ekoomi kreatif ini menjadi Sub sektor yang paling dominan dipilih oleh responden dan posisi peringkat diatas menjadi gambaran bagi pemerintah untuk memberikan stimulus lebih pada subsektor yang ada dan menjadi kekuatan utama sektor industri kreatif skala kecil dan menengah di Banten.   The research objective is to mapping the potential and priority of small and medium the creative industry in Banten Province through indicators with qualitative approach.  Research used qualitative descriptive methods by conducting a survey of creative industry actors in Banten province. Primary data was obtained by interview method, and questionnaire while secondary data was obtained from relevant data from other sources such as BPS, Disperindag and literature study. Data analysis using the Analytical Hyrachy Process (AHP) is a decision-making approach designed to provide solutions to problems involving complex criteria, determine priorities with multiple criteria, and determine alternative models to solve various problems. AHP calculation results by crossing the Priority Criteria with the Subsector's Priority Ekraf, obtained the number 0, 496243386 in the first position for Kriya, 0.404603175 for the Fashion sub-sector in the second position and 0.099153439 for the Culinary Subsector in the third position. The three subsectors of this creative economy become the most dominant subsector chosen by the respondents and the ranking position above becomes a picture for the government to provide more stimulus to the existing sub-sector micro, small and medium creative Industry sector in Banten Province.  

scholarly journals ANALISIS STRUKTUR DAN DISTRIBUSI PENDAPATAN RUMAH TANGGA SERTA TINGKAT KESEJAHTERAAN ANGGOTA KOPERASI SERBA USAHA PETERNAK MOTIVASI DOA IKHTIAR TAWAKKAL (KSUP MDIT) DI KECAMATAN GISTING KABUPATEN TANGGAMUS

2018 ◽  
Vol 6 (1) ◽  
pp. 95
Author(s):  
Fikri Syahputra ◽  
Dyah Aring Hepiana Lestari ◽  
Fembriarti Erry Prasmatiwi
Keyword(s):  
Income Distribution ◽  
Household Income ◽  
Secondary Data ◽  
Primary Data ◽  
Farm Income ◽  
Household Welfare ◽  
Distribution Analysis ◽  
On Farm ◽  
Positive Effect

This study aims to analyze the household income’s structure and distribution, and the household welfare level among cooperatives members, in addition to analyze factors that affected the household welfare of cooperative members. This research employed case study method.  The data was collected from September to October 2016.  The research respondents were 55 people who were all members of KSUP MDIT.  The data was consisted of primary and secondary data. Primary data was obtained by observation and interview; while secondary data was obtained  from the agencies and literatures associated with the study.  The data was analyzed by income analysis, income distribution analysis, welfare analysis and binnary logistic regression analysis. The result showed that the biggest member of cooperative member's household income structure in the latest year was non livestock earnings of On Farm followed by non farm income, goat business income and off farm income.  Distribution of household member income of cooperatives were in low inequality. Based on Socio Metrix indicator, 70.91% cooperative members’ households were included in prosperous category and the remaining 29.09% were not prosperous and old variables of education, length of membership, and household income have a positive effect on welfare level.Key words: distribution income, prosperity of members, income

scholarly journals PEMANFAATAN TEKNOLOGI INFORMASI DAN KOMUNIKASI TERHADAP USAHA JARING IKAN DI DESA ERIS, KECAMATAN ERIS, KABUPATEN MINAHASA

2016 ◽  
Vol 12 (2) ◽  
pp. 1
Author(s):  
Imanuel K. Ch. Walingkas ◽  
Gene H. M. Kapantow ◽  
Eyverson ., Ruauw
Keyword(s):  
Communication Technology ◽  
Research Result ◽  
Secondary Data ◽  
Primary Data ◽  
Socioeconomic Condition ◽  
District Office ◽  
Major Constraint ◽  
Information And Communication ◽  
Use Of Internet ◽  
Government Institution

The objective of this research is to study the use of information and communication technology on fish net enterprise at Eris Village Minahasa Regency. This research is conducted for three months from July, 2015 to September, 2015. This research uses census method with primary data taken directly by using questionnaire to interview 47 fisherman and secondary data regarding socioeconomic condition taken from government institution: Eris Village Office and Eris sub-district Office. The research result showed that only 55,32 percent of fisherman at Eris Village that use information and technology especially internet. The majority fisherman farmers are accessing internet via hand phone, smartphone, and tablet. The majority of fishermen using internet 80,77 percent have used to look for information related with fishing net business. The most dominant use of internet is for tool in buying product/need for fish net enterprise, followed by looking for information about the way/technique of fish net culture. The major constraint in using of internet at Eris Village is the still not good of internet connection (signal) and the low of farmer ability in accessing internet.

scholarly journals Internalisasi Goal Congruance untuk Pendeteksian Financial Statement Fraud Berbasis Behaviour Audit (Studi Kasus KAP Benny dan Rekan)

2019 ◽  
Vol 4 (2) ◽  
pp. 73
Author(s):  
Jamaluddin Majid ◽  
Alfian Fani ◽  
Marwah Gama
Keyword(s):  
Secondary Data ◽  
Financial Statement ◽  
Primary Data ◽  
Financial Statement Fraud ◽  
Goal Congruence ◽  
Agency Relationship ◽  
Interview Method ◽  
Agency Relationships ◽  
Other Information ◽  
Audit Financial Statement

This research aims to reveal goal congruence for the financial statement fraud- based behavioral audit. financial statement fraud. The agency relationship theory is a contract between the auditor (agent) and the principal (principal). Agency relationships arise when one or more principals employ another person (agent) to provide a service and then delegate authority to decision making to the agent. This study was conducted at KAP Benny and colleagues using qualitative research using phenomenology approach using secondary data and primary data analyzed using interview and interview method using tools in the form of recorder and manuscript aid and tested its validity. The result of this research is shown by case from from 2015 to 2017. In 2015 there was 86.3% of cases, in 2016 there was 86.7% and down in 2017 by 3.68%. Auditors' perception of goal congruence can help in achieving the goal of information that is not synchronized with other information. For that in building a good goal congruence then we need to build the ethics of an auditor.

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