1,720,957 research outputs found

    ANALISIS RISIKO OPERASIONAL PADA PT BANK PERKREDITAN RAKYAT TATAARTA SWADAYA KOTAGAJAH LAMPUNG TENGAH

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    Penelitian ini bertujuan Untuk mengetahui Manajemen Risiko Operasional Pada PT Bank Perkreditan Rakyat Tataarta Swadaya Kotagajah Lampung Tengah. Data diperoleh dari hasil wawancara, observasi, dan dokumentasi. Analisa data penelitian ini dilakukan dengan menggunakan analisis deskriptif kualitatif. Hasil penelitian ini menunjukkan bahwa Manajemen risiko operasional BPR Tataarta Swadaya sudah menerapkan manajemen risiko sesuai dengan peraturan POJK No.23/POJK/2018. tentang penerapan manajemen risiko bagi Bank Pembiayaan Rakyat, dalam penerapan manajemen risiko secara otentik, ditanggungjawabi oleh pengawasan aktif direksi dan Dewan Komisaris. Risiko-risiko yang terjadi pada saat proses penginputan data oleh karyawan yaitu: Pemrosesan dan penyelesaian seluruh transaksi secara efisien, tidak akurat dan tepat waktu, Karyawan susah untuk menindak lanjuti dalam memproses pengajuan pinjaman nasaba

    Going Beyond Counting First Authors in Author Co-citation Analysis

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    The 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

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    “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

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    We 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

    ANALISIS SISTEM PENGENDALIAN INTERNAL PADA SISTEM AKUNTANSI PEMERINTAH: STUDI KASUS PADA DINAS KOMUNIKASI DAN INFORMATIKA KABUPATEN LAMPUNG TIMUR

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    This study aims to find out how the Internal Control System in the Government Accounting System at the Department of Communication and Information, East Lampung Regency. The type of research used is qualitative with descriptive analysis method. Data collection techniques were carried out by means of observations and interviews conducted at government agencies, especially at the Communication and Information Office. Technical analysis using the PIECES analysis method to determine the effectiveness of the government accounting system is to use a compliance test. The results showed that the Government Internal Control System (SPIP) at the Department of Communication and Informatics of East Lampung Regency was running well, because its implementation was in accordance with the elements in the SPIP that had been determined based on PP no. 60 of 2008. The systems and procedures at the Communications and Informatics Service of East Lampung Regency are also quite adequate, supported by competent employees in their fields so that the error rate on control can be overcome. This results in the implementation of tasks not being fully efficient

    Dispelling the Myths Behind First-author Citation Counts

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    We 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

    Author Index

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    PENGARUH TINGKAT PENDIDIKAN, PEMAHAMAN AKUNTANSI DAN PELATIHAN PENYUSUNAN LAPORAN KEUANGAN TERHADAP PELAPORAN KEUANGAN UMKM: Studi Kasus pada UMKM di Kelurahan Sumbersari

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    Penelitian ini adalah penelitian kuantitatif. Dengan jenis penelitian explanatory survey. Teknik penentuan sampelnya adalah simple random sampling dengan menggunakan rumus slovin sebagai penentuan sampel yang digunakan dari populasi sebanyak 128 UMKM, sebanyak 56 UMKM yang dijadikan sampel penelitian. Sebagai alat ukur digunakan 60 item kuisioner dengan pengukuran skala likert dan dianalisis menggunakan regresi linier berganda. Metode pengumpulan data dengan observasi, wawancara, angket dan dokumentasi. Hasil penelitian menggunakan uji t (parsial) menunjukan nilai negatif dari pengaruh tingkat pendidikan terhadap penyusunan laporan keuangan yaitu thitung>ttabel (-0,315>1,675), nilai positif dari pengaruh pemahaman akuntansi terhadap penyusunan laporan keuangan yaitu thitung>ttabel (4,361>1,675), dan nilai positif dari pelatihan penyusunan laporan keuangan terhadap penyusunan laporan keuangan yaitu thitung>ttabel (3,156>1,675). Sedangkan pada uji f (simultan) menunjukan nilai dari pengaruh tingkat pendidikan, pemahaman akuntansi dan pelatihan penyusunan laporan keuangan secara simultan terhadap penyusunan laporan keuangan yaitu fhitung > ftabel (45,144 > 2,56). Dari perhitungan nilai R square kemampuan variabel bebas dalam menjelaskan varians dari variabel terikat adalah sebesar 72,3%, yang artinya terdapat 27,7% varians variabel terikat dijelaskan oleh faktor lain yang tidak diteliti

    koamabayili/VECTRON-author-checklist: VECTRON author checklist

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    We 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
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