1,720,964 research outputs found
PENGARUH PARTISIPASI PENYUSUNAN ANGGARAN DAN PERAN MANAJERIAL PENGELOLA KEUANGAN DAERAH TERHADAP KINERJA SATUAN KERJA PERANGKAT DAERAH (Studi Pada Pemerintah Kota Manado)
Get PDFSejarah Indonesia menunjukan selama lebih dari tiga dekade, pada waktu orde baru berkuasa, proses penyusunan anggaran masih jauh dari kata aspiratif. Bukan hanya tidak aspiratif, selama periode orde baru berkuasa anggaran kita yang menganut sistem anggaran rutin dan anggaran pembangunan, juga dibelit berbagai persoalan kronis seperti pemborosan, kebocoran, penyimpangan, dan penyelewengan. Keberhasilan gerakan reformasi di Indonesia yang ditandai dengan tumbangnya rezim orde baru membuka peluang bagi upaya untuk memperbaiki sistem anggaran yang membelit negara kita. Reformasi telah berhasil mengembalikan supremasi rakyat dan pemulihan kembali peran lembaga perwakilan rakyat.  Kata Kunci : penyusunan anggaranÂ
Going Beyond Counting First Authors in Author Co-citation Analysis
Get PDFThe present study examines one of the fundamental aspects of author co-citation analysis (ACA) - the way co-citation
counts are defined. Co-citation counting provides the data on which all subsequent statistical analyses and mappings
are based, and we compare ACA results based on two different types of co-citation counting - the traditional type that
only counts the first one among a cited work's authors on the one hand and a non-traditional type that takes into
account the first 5 authors of a cited work on the other hand. Results indicate that the picture produced through this non-traditional author co-citation counting contains more coherent author groups and is therefore considerably clearer. However, this picture represents fewer specialties in the research field being studied than that produced through the traditional first-author co-citation counting when the same number of top-ranked authors is selected and analyzed. Reasons for these effects are discussed
Variations on the Author
Get PDF“Variations on the Author” discusses two of Eduardo Coutinho’s recent films (Um Dia na Vida, from 2010, and Últimas Conversas, posthumously released in 2015) and their contribution to the general question of documentary authorship. The director’s filmography is characterized by a consistent yet self-effacing form of authorial self-inscription: Coutinho often features as an interviewer that rather than express opinions propels discourses; an interviewer that is good at listening. This mode of self-inscription characterizes him as an author who is not expressive but who is nonetheless markedly present on the screen. In Um Dia na Vida, however, Coutinho is completely absent form the image, while Últimas Conversas, on the contrary, includes a confessional prologue that moves the director from the margins to the center of his films. This article examines the ways in which these works stand out in the filmography of a director who offers new insights into the notion of cinematic authorship
Appropriate Similarity Measures for Author Cocitation Analysis
Get PDFWe provide a number of new insights into the methodological discussion about author cocitation analysis. We first argue that the use of the Pearson correlation for measuring the similarity between authors’ cocitation profiles is not very satisfactory. We then discuss what kind of similarity measures may be used as an alternative to the Pearson correlation. We consider three similarity measures in particular. One is the well-known cosine. The other two similarity measures have not been used before in the bibliometric literature. Finally, we show by means of an example that our findings have a high practical relevance.information science;Pearson correlation;cosine;similarity measure;author cocitation analysis
Dispelling the Myths Behind First-author Citation Counts
Get PDFWe conducted a full-scale evaluative citation analysis study of scholars in the XML research field to explore just how different from each other author rankings resulting from different citation counting methods actually are, and to demonstrate the capability of emerging data and tools on the Web in supporting more realistic citation counting methods. Our results contest some common arguments for the continued
use of first-author citation counts in the evaluation of scholars, such as high correlations between author rankings by first-author citation counts and other citation
counting methods, and high costs of using more realistic citation counting methods that are not well-supported by the ISI databases. It is argued that increasingly available digital full text research papers make it possible for citation analysis studies to go beyond what the ISI databases have directly supported and to employ more
sophisticated methods
EVALUASI SISTEM PENGENDALIAN INTERNAL KAS DI PT. BUMI SELARAS ASRI (GOLDEN SPRING dan MEETING POINT) MANADO
Get PDFAbstrak: Kas merupakan aktiva lancar perusahaan yang bersifat paling likuid. Aktivitas perusahaan sering kali menggunakan kas untuk melakukan transaksi, sehingga diperlukan system pengendalian kas untuk melindungi dari risiko kehilangan, pencurian, kecurangan, dan salah saji. Penelitian ini bertujuan untuk mengevaluasi sistem pengendalian internal kas di PT. Bumi Selaras Asri (Golden Spring dan Meeting Point) Manado. Jenis penelitian yang digunakan bersifat deskriptif kualitatif dan menggunakan metode analisis data berdasarkan komponen pengendalian internal COSO (Committee of Sponsoring Organization’s of the Treadway Commission). Berdasarkan hasil penelitian, PT. Bumi Selaras Asri (Golden Spring dan Meeting Point Manado) telah melaksanakan sistem pengendalian internal dengan baik, akan tetapi pada pemisahan fungsi, tugas, dan tanggung jawab untuk fungsi kas masih belum terlaksana dengan baik karena masih ada perangkapan tugas dan pencatatan terkait penerimaan kas dan pengeluaran kas sehingga ada yang belum sesuai dengan prinsip akuntansi yang berlaku. Sehingga PT. Bumi Selaras Asri (Golden Spring dan Meeting Point) Manado perlu menambah karyawan dan mengikuti pencatatan akuntansi sesuai prinsip akuntansi yang berlaku khususnya pada penerimaan dan pengeluaran kas, agar sistem pengendalian internal di perusahaan dapat berjalan lebih baik.Kata Kunci: Sistem Pengendalian Internal, Penerimaan Kas, Pengeluaran KasAbstract: Cash is the most liquid-based fluid activity of the company. Corporate activities often use cash to make transactions, so cash control system are needed to protect against the risk of loss, theft, fraud, and misstatements. The study was to evaluate PT. Bumi Selaras Asri (Golden Spring and Meeting Point) Manado internal cash control systems. The type of research used is qualitative descriptive and used data analysis methods based on the concept of internal control COSO (Committee of Sponsoring Organization’s of the Treadway Commission). Based on research results, PT. Bumi Selaras Asri (Golden Spring and Meeting Point) Manado has implemented the internal cash control system quite well. However, the separation of functions, duties, and responsibilities in the cash function has not been implemented properly because there are still double duties and the recording of cash receipts and cash disbursements is not in accordance with applicable accounting principles. So that PT. Bumi Selaras Asri (Golden Spring and Meeting Point) Manado needs to add employees and change the cash related recording system so that the company’s internal control system can run better.Keywords: Internal Control System, cash receipts, cash disbursement
koamabayili/VECTRON-author-checklist: VECTRON author checklist
No full textWe have done our best to complete the author checklist relating to the use of animals in the hut study. Note that the objective for the hut study was to evaluate the IRS treatment applications for residual efficacy against Anopheles mosquitoes, including the local An. coluzzii mosquito population. Cows were only used to attract mosquitoes into the huts and no tests were carried out directly on the cows. The author checklist is intended for use with studies where experiments are carried out on animals, which is why we have had such difficulty in completing this for the hut study, as many of the questions do not relate to how the cows were used
EVALUASI PROSEDUR PENATAUSAHAAN PENGELUARAN KAS PADA SEKRETARIAT DEWAN PERWAKILAN RAKYAT DAERAH PROVINSI SULAWESI UTARA
No full textTujuan dari penelitian ini adalah untuk mengetahui apakah prosedur penatausahaan pengeluaran kas pada Sekretariat DPRD Provinsi Sulawesi Utara sudah memadai atau belum. Penelitian ini dilaksanakan di Sekretariat DPRD Provinsi Sulawesi Utara. Waktu penelitian ini dilaksanakan mulai dari bulan Juni 2021 sampai dengan bulan September 2021. Metode analisis yang digunakan dalam penelitian ini mengunakan metode analisis deskriptif. Metode pengumpulan data pada penelitian ini adalah menggunakan Sumber data dalam bentuk data primer. Data primer berupa data yang didapatkan langsung dari Sekretariat DPRD Provinsi Sulawesi Utara dalam bentuk wawancara dengan narasumber tentang prosedur penatausahaan pengeluaran kas. Berdasarkan hasil penelitian dari Prosedur penatausahaan pengeluaran kas pada Sekretariat Provinsi Sulawesi Utara terdiri dari SPD, SPP, SPM, dan SP2D telah dilaksanakan sesuai dengan aturan dalam Peraturan Menteri Dalam Negeri Nomor 21 Tahun 2011 tentang Pengelolaan Keuangan Daerah. Sementara pada pengendalian internal pada Sekretariat DPRD Provinsi Sulawesi Utara secara keseluruhan sudah memenuhi sesuai dengan Peraturan Pemerintah Nomor 60 Tahun 2008 tentang Sistem Pengendalian Intern, namun pada unsur lingkungan subâ€unsur komitmen terhadap kompetensi belum memenuhi dikarenakan. Serta Subâ€unsur pengendalian Penyusunan dan Penerapan Kebijakan yang Sehat tentang Pembinaan Sumber Daya Manusia belum memenuhi
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