1,720,959 research outputs found
Efisiensi Pengungkapan Modal Intelektual dalam Perusahaan
Full text linkThe business dynamics of the 21st century have led to sudden changes. This sudden shift manifested itself as a shift from industry-based business to technology and knowledge. The purpose of this research is to understand various aspects that support the practice of intellectual capital disclosure, intellectual capital measurement methods, barriers and challenges to intellectual capital disclosure, as well as guidelines that can be used for intellectual capital disclosure. This research uses the library method. The type of information used in this research is secondary information sourced from previous literature. The results of the study indicate that the practice of disclosing intellectual capital is very important. This is because intellectual capital is important and relevant information that must be known by stakeholders. Intellectual capital is taken into account in the decision-making process, which can help companies manage assets more optimally. Basically, the guidelines regarding intellectual capital in Indonesia are implicitly stated in PSAK 19.
Keywords: Efficiency, Disclosure, Intellectual Capita
Peningkatan Wawasan Kewirausahaan Melalui Strategi Pengelolaan Dan Pengembangan Bisnis UMKM
Full text linkEmpowerment and sustainability of Micro, Small and Medium Enterprises (MSMEs) is an important matter to pay attention to in order to improve people\u27s welfare by alleviating poverty, increasing employment, and increasing people\u27s living standards. The purpose of this community service activity is to provide socialization regarding entrepreneurial insights that focus on business management and development strategies. The methods used in this activity are situation analysis, counseling, and mentoring, as well as activity evaluation. The result of this service activity is that activity participants gain a good understanding of entrepreneurial insights through business management and development strategies so that they can maintain the continuity of their businessPemberdayaan dan keberlanjutan Usaha Mikro, Kecil dan Menengah (UMKM) merupakan hal penting untuk diperhatikan agar dapat meningkatkan kesejahteraan masyarakat dalam pengentasan kemiskinan, penyerapan tenaga kerja serta peningkatan taraf hidup masyarakat. Tujuan kegiatan Pengabdian Kepada Masyarakat ini adalah memberikan sosialisasi mengenai wawasan kewirausahaan yang berfokus pada strategi pengelolaan dan pengembangan bisnis. Metode yang digunakan dalam kegiatan ini adalah analisis situasi, penyuluhan dan pendampingan serta evaluasi kegiatan. Hasil kegiatan pengabdian ini adalah peserta kegiatan mendapatkan pemahaman yang baik mengenai wawasan kewirausahaan melalui strategi pengelolaan dan pengembangan bisnis sehingga dapat mempertahankan keberlangsungan usahanya
PENINGKATAN WAWASAN DAN KEMAMPUAN PELAKU UMKM DALAM PEMANFAATAN DANA PKBL PERUSAHAAN
Full text linkDalam menanggulangi masalah kemiskinan, banyak cara yang telah ditempuh oleh pemerintah salah satunya adalah program pemberdayaan. Sebagai bukti dari keseriusan pemerintah telah ada berbagai program pemberdayaan salah satunya UMKM. Sesuai dengan Peraturan Menteri (Permen) BUMN Nomor PER-05/MBU/2007 tentang Program Kemitraan Bina Usaha Milik Negara dengan Usaha Kecil dan Program Bina Lingkungan (PKBL), tujuan pengabdian masyarakat ini yaitu untuk membantu pelaku UMKM dalam membuat strategi dan pengembangan potensi untuk memanfaatkan pembiayaan PKBL secara maksimal. Metode penelitian yang digunakan adalah penyuluhan dan pendampingan yang dilakukan secara bertahap kepada pelaku UMKM Desa Kejapanan, Kecamatan Gempol, Pasuruan. Hasil dari pengabdian ini yaitu terciptanya keterampilan yang mumpuni yang dimiliki oleh pelaku UMKM Desa Kejapanan untuk memaksimalkan dana PKBL dengan baik
Going Beyond Counting First Authors in Author Co-citation Analysis
Full text linkThe 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
Full text link“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
Full text linkWe 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
Full text linkWe 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
Pembuatan Website Wisata Desa Gajahrejo Dalam Meningkatkan Daya Saing Sebagai Desa Wisata Sekaligus Memasarkan Produk Unggulan Desa
Full text linkIndonesia is a country with good economic growth, one of the main contributors of gross domestic product (GDP) is the tourism sector. The country's foreign exchange receipts from the sector continued to grow to US$ 16.11 Billion in 2018. The existence of tourist villages is now a concern of the government in increasing economic equality and reducing the Gini ratio from Indonesia. The potential of tourist villages is huge, about 1,734 potential tourist villages that have the potential to be developed salag the only one is Gajahrejo village located south of malang regency. Gajahrejo village has tremendous economic potential with its wealth and superior products. So, the creation of a website is one of the solutions to the economic improvement of Gajahrejo village. By using waterfall method in the development process that begins with analysis until maintenance is able to provide outstanding website results, by going through 3 stages namely preparation, implementation, and evaluation. With the process and methods used produced a website that serves as a data center and the sale of products from Gajahrejo village as an effort to strengthen the branding of the village
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