1,720,962 research outputs found
Peran Akuntansi dalam perencanaan dan pengangaran; perspektif teori Governmentality
Get PDFPost-modernist critical paradigm research with the perspective of Governmentality theory explores and criticizes the role of accounting (territory, mediating, adjudicating and subjectivizing) in the process of planning and budgeting high school facilities and infrastructure in DP-SB for 2020. The Governmentality perspective considers that planning and rationing can be managed remotely by strengthening the four accounting roles. The role of accounting strengthens DP-SB to identify problems, provide visibility, evaluate and normalize the apparatus (governable person) making planning and budgeting
Field research with Ethhnography method found the role of territorializing, mediating, adjudicating and subjectivizing has not been fully applied by the DP-SB in regulating the planning and budgeting of high school facilities and infrastructure from afar. This happened because it was hindered by the dominance of the legislature in determining the locus of activities that tended to favor the electoral district, so that this practice disrupted the planning process which was carried out properly and ultimately resulted in unequal facilities and infrastructure in High Scholl.
Thus this study concludes that in this context the role of accounting has not been able to make people governable because it is hindered by political action instead of organization actio
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
Demokrasi, Kekuatan Politik dan Ukuran Pemerintah Daerah Terhadap Transparansi Pemerintah Daerah Provinsi di Indonesia
No full textPurpose: The study aims to examine and analyze the effect of democracy, political strength and local government size on transparency of provincial local government in Indonesia.
Methodology/Approach: The study used quantitative methods. The secondary data was collected from provincial local government in Indonesia from 2018 to 2020. Transparency of ptovincial was measured using the result of monitoring and evaluation of public information from the Commission of Information for Indonesia (Komisi Informasi Indonesia).
Findings: The study finds that democracy and local government size had a positive effect on transparency of provincial local government in Indonesia and the political strength has no effect on transparency of provincial local government in Indonesia.
Practical and Theoritical Contribution/Originality: This study contributes to add insight and knowledge in the field of accounting, especially in public sector accounting about the factors that influence transparency in the local government
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
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
PENINGKATAN KOMPETENSI PERANGKAT NAGARI KOTO BARU SIMALANGGANG MELALUI PELATIHAN PENYUSUNAN LAPORAN KEUANGAN BERBASIS DIGITAL
Get PDFProvinsi Sumatera Barat menggunakan istilah Nagari untuk menyebut desa, dimana nagari merupakan lembaga pemerintah dan sekaligus merupakan lembaga pemberdayaan masyarakat. Sebagai lembaga kesatuan masyarakat, nagari dituntut untuk mampu melaksanakan pemerintahan yang bersifat good governance. Sesuai UU No.6 tahun 2014, pemerintah desa memperoleh dana 10% dari total anggaran Pemerintah yang harus dikelola untuk program pengembangan desa. Untuk memastikan dana desa ini dimanfaatkan dengan baik, diperlukan suatu sistem pelaporan keuangan desa. Akan tetapi, penelitian sebelumnya menunjukkan bahwa perangkat nagari belum memiliki kompetensi yang belum memadai dalam mengelola dan melaporkan keuangan nagari secara baik dan akuntabel. Kegiatan PKM (Program Kemitraan Masyarakat) ini bertujuan untuk meningkatkan pengetahuan dan ketrampilan perangkat Nagari Koto Simalanggang untuk melakukan pencatatan laporan keuangan dana desa menggunakan aplikasi digital, terutama SISKEUDES. Kegiatan PKM dilaksanakan pada tanggal 5 Agustus 2023 bertempat di Kantor Wali Nagari Koto Baru Simalanggang Kecamatan Payakumbuh Kabupaten Lima Puluh dihadiri oleh semua perangkat Nagari dan kepala jorong. Jumlah peserta pelatihan sebanyak 12 orang. Metode pelatihan yang diberikan berbentuk bimbingan terpadu, dimulai dengan melakukan pre-test terkait kemampuan peserta mengenai pengelolaan keuangan nagari, kemudian dilanjutkan dengan pemberian materi diselingi tanya jawab dan diskusi. Akhir pelatihan peserta melakukan post-test untuk mengukur peningkatan kompetensi peserta dalam memahami materi pelatihan yang diberikan. Setelah mendapatkan pelatihan dari kegiatan ini, dapat dilihat peningkatkan pemahaman dan ketrampilan perangkat Nagari secara signifikan. Hasil kegiatan PKM ini diharapkan dapat mewujudkan transparansi dan akuntabilitas pengelolaan keuangan desa
- …
