1,720,959 research outputs found
Influencing Factors Of Business-Fraud Intention On Young Muslim Entrepreneurs In Palembang City
No full textABSTRACT The purpose of this study was to determine the factors that affect the intention of business-fraud on young entrepreneurs in Palembang city. Researchers conducted research development on young-Muslim entrepreneurs as subjects and added the role stress variable and applied TPB Theory. The type of data used in the form of primary data through questionnaires. The analysis of this research used SEM-Analysis. The results of this study were: H1-predicted a positive correlation between attitudes and intention of young-Muslim entrepreneurs to commit business-fraud (accepted). H-2 and H-3 there was rejection because there were more influential variables. H4-predicted there was a positive correlation between the role-stress and intention of young-Muslim entrepreneurs to commit business-fraud (accepted). H5-predicted that attitudes toward behavior, subjective-norms, and perceived-behavioral controls have significant influence on the intention of young Muslim entrepreneurs to commit business-fraud. Potential business young-Muslim entrepreneurs can fraud occur in the business, needs to be improved by effectiveness of internal controls. Keywords: Intention, Business-Fraud, young-Muslim, attitudes, role-stress, subjective-norms, perceived-behavioral controls, TP
Analisis Rasio Likuiditas dan Solvabilitas untuk Menilai Kinerja Keuangan PT Indofarma Tbk Periode 2019-2023
Full text linkPenelitian ditujukan untuk menilai kinerja keuangan PT Indofarma Tbk selama periode 2019–2023 dengan memanfaatkan rasio likuiditas dan solvabilitas sebagai indikator kinerja keuangan perusahaan. Rasio likuiditas yang dianalisis mencakup cash ratio dan current ratio, sedangkan rasio solvabilitas yang dianalisis adalah rasio total modal sendiri terhadap total aset. Analisis dilakukan atas pedoman Surat Keputusan Menteri BUMN No. Kep-100/MBU/2002 dengan pendekatan deskriptif kuantitatif, menggunakan data sekunder dari laporan keuangan tahunan perusahaan. Hasil menunjukkan bahwa likuiditas perusahaan tergolong kurang sehat karena nilai cash ratio dan current ratio tidak memenuhi standar yang ditetapkan selama lima tahun terakhir. Di sisi lain, dari perspektif solvabilitas, perusahaan juga menunjukkan kondisi yang tidak sehat karena rasio total modal sendiri terhadap total aset hanya mencapai standar di 2019. Temuan ini mengindikasikan adanya masalah dalam pengelolaan arus kas, modal kerja, dan struktur permodalan yang perlu segera diperbaiki melalui strategi keuangan yang lebih efektif
PENGARUH KUALITAS LAYANAN TERHADAP KEPUASAN PASIEN MEDICAL CHECK UP (MCU) PADA RUMAH SAKIT DR. AK. GANI PALEMBANG
Full text linkThis final report titled “The impact of the service quality toward the patient satisfaction of medical check-up at RS. DR. AK. GANI Palembangâ€. The objective of this research is to know the level of patient satisfaction toward the service quality which is given and to know which service quality variable that most significantly influence the patient satisfaction. In analyzing the problems, the writer used interview technique and quesionnaires by distributing questionnaires to every patients who conducted medical check-up with 60 questionnaires that is distributed. In processing the data, the writer used SPSS version 20.0 program. The results showed that the reliability variable and the responsiveness variable had strong influence toward the patient satisfaction and the strongest one was the reliability dimension with 43,4%
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
The impact of intellectual capital on business efficiency and financial success in creative SMEs
No full textPurpose: This study examines the role of Intellectual Capital (IC), including Human Capital (HC), Structural Capital (SC), and Relationship Capital (RC), as moderating variables in the relationship between business efficiency and financial performance, measured by Return on Assets (ROA) and Return on Sales (ROS) in Creative Economy-based Micro, Small, and Medium Enterprises (MSMEs) in Palembang City.
Method: Using financial data from MSMEs between 2020 and 2023, this study employs a quantitative approach and a survey method. The study population consisted of 1,233 MSMEs across 15 creative economy subcategories, guided by the Department of Industry and Trade of Palembang City. A total of 400 respondents were selected using Slovin's formula and purposive sampling. Data were collected through direct interviews and questionnaires and analyzed using the Panel Least Squares Method.
Results: The findings reveal that Business efficiency significantly influences ROA but not ROS. Human capital enhances the impact of business efficiency on both ROA and ROS, whereas customer capital does not strengthen this relationship. Structural capital boosts the effect of business efficiency on ROA but not on ROS.
Limitations: This study is confined to Palembang City and the creative economy MSME sector, necessitating cautious generalization to other regions or sectors. Future research should explore additional moderating variables beyond IC.
Contribution: This study contributes to the understanding of IC's role in enhancing business efficiency and its subsequent impact on the financial performance of creative economy-based MSMEs.
Novelty: This research highlights the critical importance of managing human capital and structural capital to improve financial outcomes, providing new insights into the factors influencing the performance of creative-economy MSMEs
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