1,720,964 research outputs found
Pengaruh Motivasi Karir dan Persepsi Mahasiswa Akuntansi terhadap Minat untuk Mengikuti Pendidikan Profesi Akuntansi (PPAK): (Studi Empiris pada UMMY Solok)
No full textThis study aimed to examine the effect of career motivation and perception of acconting students to enthusiasm following the accounting profession edutation (PPAK) at the university mahaputra Muhammad yamin solok. The population used is whole accounting students enrolled in the second semester of 2014/2015 academic year at the university mahaputra Muhammad yamin, while the sample is selection criteria for accounting students who have followed the course of auditing 1. The type of data used are primary data. The analytical method test, multiple linear regression, f test, t test, and the coefficient of determination. The results showed that the variables of career motivasion and student perceptions of accounting silmultan no influence on interest following the accounting profession education (PPAK). Partially career motivation significantly influence following the accounting profession education (PPAK) and the perception of accounting students a significant effect on the interest to follow the accounting profesission education
Analisis Laba Bersih Pada Masa Pandemi Covid 19 dari Faktor Modal Kerja dan Penjualan Bersih
Full text linkThis research aims to prove the effect of working capital and net sales on net profit during the Covid-19 pandemic. The type of research that the author uses is associative quantitative research. Sampling used the purposive sampling method. The population in this study used 14 food and beverage companies listed on the Indonesia Stock Exchange (BEI) in 2018-2021, with a sample size of 56 companies that met the criteria. The analysis method uses the SPSS version 22 for Windows statistical application. The results of this research show that working capital and net sales influence the net profit obtained by food and beverage companies during the Covid-19 pandemi
PENGARUH PENGELOLAAN KEUANGAN DAERAH DAN SISTEM AKUNTANSI KEUANGAN DAERAH TERHADAP KUALITAS LAPORAN KEUANGAN PEMERINTAH DAERAH
No full textPenelitian ini bertujuan untuk menguji pengaruh pengelolaan keuangan daerah dan sistem akuntansi keuangan daerah terhadap kualitas laporan keuangan pemerintah daerah. Penelitian ini tergolong penelitian kausatif yang dilakukan pada organisasi perangkat daerah di Kota Solok. Pengambilan data dilakukan dengan metode survei melalui penyebaran kuesioner kepada responden yang berada pada bagian keuangan atau akuntansi. Hasil penelitian menunjukan bahwa pengelolaan keuangan daerah memiliki hubungan yang positif tetapi tidak berpengaruh signifikan terhadap kualitas laporan keuangan daerah, sedangkan sistem akuntansi keuangan daerah berpengaruh secara signifikan terhadap kualitas laporan keuangan pemerintah daerah. Hal ini menunjukan bahwa semakin baik sistem akuntansi keuangan daerah maka laporan keuangan yang dihasilkan juga akan semakin meningkat.This study aims to examine the influence of local financial management and regional financial accounting system to the quality of local government financial statements. This research belongs to causative research conducted at regional apparatus organization in Solok City. Data collection is done by survey method through questionnaires distributed to respondents who are in finance or accounting department. The result of the research shows that the management of regional finance has positive correlation but it has no significant effect to the quality of local financial report, while the financial accounting system has significant effect on the quality of local government financial report. This shows that the better the local financial accounting system, the resulting financial statements will also increase
EKSPLORASI KEBUTUHAN STAKEHOLDERS TERHADAP INFORMASI DALAM PELAPORAN KEUANGAN PEMERINTAH DAERAH
No full textThis research’s aim is to know the perception of stakeholders toward information in financial reporting of local government can fulfil their requirement of financial information. This research also Examination of addition performed in this research is to know influence of respondent characteristic to each requirement variable by consumer of information in financial reporting of local government. The hypothesis of this research is that information published in financial reporting of local government requirement the stakeholders, about is the compliance to the rules, financial information, planning and budgeting, narrative information, economic condition and performance, this research’s subjects are stakeholders of local government cover the secretary of local government, investor, creditor, local government. Data were collected with the method of purposive sampling with respondent in Sumatera Barat. Statistical methods used is test of mean instrument, rank of mean test, a Manova test.The Result indicate that first information requirement and important of stakeholder is financial information, economic condition, performed information planning. Narrative information, and last information the compliance to the rules, narrate, Respondent characteristic that is education storey; level and education background simultaneously have an effect on to requirement of information in financial reporting of local government. This matter indicate that requirement of stakeholder financial reporting of local government differs to be influenced by responder characteristic mount education background and education
Prediksi Pembangunan Desa dan Kesejahteraan Masyarakat dari Alokasi Dana Desa
Full text linkPenelitian ini bertujuan untuk mengetahui: (1) Pengaruh alokasi dana desa terhadap pembangunan desa di Nagari Koto Sani Kecamatan X Koto Singkarak Kabupaten Solok dan (2) Pengaruh alokasi dana desa terhadap kesejahteraan masyarakat di Nagari Koto Sani Kecamatan X Koto Singkarak Kabupaten Solok. Penelitian ini dilakukan pada masyarakat yang ada di Nagari Koto Sani. Jenis penelitian yang digunakan adalah penelitian kuantitatif dengan pendekatan asosiatif. Data yang digunakan adalah data primer. Teknik pengambilan sampel yang digunakan adalah dengan cara menyebar kuesioner kepada responden melalui Google Form dengan pendekatan rumus slovin. Hasil penelitian menunjukkan bahwa:(1) Alokasi Dana Desa berpengaruh terhadap Pembangunan Desa di Nagari Koto Sani Kecamatan X Koto Singkarak Kabupaten Solok, dibuktikan dengan nilai Path Coefficients pada variabel Alokasi Dana Desa mendapat nilai Path Coefficients sebesar 0,504 lebih besar dari 0, nilai T-Statistics sebesar 5,640 lebih besar dari > 1,96 dan nilai P-Values sebesar 0,000, maka nilai P-Values lebih besar dari 0,005. R-Square variabel pembangunan desa memiliki nilai sebesar 0,254 atau 25,4% dan sisanya sebanyak 74,6%. dipengaruhi oleh variabel lain. (2) Alokasi Dana Desa berpengaruh terhadap Kesejahteraan Masyarakat di Nagari Koto Sani Kecamatan X Koto Singkarak Kabupaten Solok, dibuktikan dengan nilai Path Coefficients pada variabel Alokasi dana desa sebesar 0,521 lebih besar dari 0, untuk nilai T-Statistics sebesar 6,769 lebih besar dari 1.96 dan selanjutnya untuk nilai P-Values sebesar 0,000 lebih besar dari 0,005. R-Square variabel kesejahteraan masyarakat sebesar 0,272 atau 27,2% dan sisanya sebanyak 72,8% dipengaruhi oleh variabel lai
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
Implementasi Kepatuhan Wajib Pajak dari Penerapan E-Filing dan Pengetahuan Perpajakan
Full text linkPenelitian ini bertujuan untuk mengetahui pengaruh penerapan e-Filing terhadap kepatuhan wajib pajak, pengaruh pengetahuan perpajakan terhadap kepatuhan wajib pajak, dan pengaruh penerapan e-Filing dan pengetahuan perpajakan secara simultan terhadap kepatuhan wajib pajak. Penelitian ini dilakukan pada Guru PNS Kemenag (Kementerian Agama) di Kabupaten Sijunjung, yaitu terdapat 6 (Enam) MTsN dan 2 (Dua) MAN. Jenis penelitian yang digunakan dalam penelitian ini adalah penelitian kuantitatif hubungan kausal. Data yang digunakan adalah data primer, teknik sampel yang digunakan adalah sampel jenuh (total sampling) dengan cara menyebar kuesioner. Sampel dalam penelitian ini adalah seluruh populasi yaitu Guru PNS Kemenag Se-Kabupaten Sijunjung. Hasil penelitian menunjukkan bahwa penerapan e-Filing dan pengetahuan perpajakan berpengaruh secara signifikan terhadap kepatuhan wajib pajak. Serta penerapan e-Filing dan pengetahuan perpajakan berpengaruh secara simultan terhadap kepatuhan wajib pajak
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
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